In many good hotels in Switzerland and elsewhere, pension can be had at 8 francs per day. At Lugano the charge, I noticed, during summer (1st April to 31st October), is 8 to 11 francs; during winter, 6 francs to 7 francs 50 centimes. Both at Interlachen and Montreux, we paid at the rate of 8 francs, and had excellent quarters in first–class hotels. With other rooms supposed to be better, the charge would have been 10 francs per day. But in the height of the Interlachen season, the hotels will not readily begin to take people _en pension_. At Chamounix we were told, on a former tour in the month of August, that the hotels there would not take _en pension_ after 15th July. By that time English tourists begin to arrive in great shoals, and often find much difficulty in getting quarters. When this takes place, the applications are either refused, or the visitors are accommodated in dependencies, which are either houses or chalets attached to the hotel, or in some cases simply houses in the villages in which the natives can spare a room, and therefore not always desirable. Pension in Italy and France is charged at a little higher rate than in Switzerland. We found that, upon an average, 10 or 12 francs a day was the charge in these countries; but according to the accommodation, it would either rise above or fall below this rate, varying from 8 to 15 or 16 francs per day. As the charge of 8 francs, which seldom secures any but a north room, covers everything pension includes, there must be a profit out of it, and all above that amount ought to be clear extra gain. Eight francs per day amounts to £116 per annum, 15 francs per day to £219—a good rate of board. In season places great contrast often exists between the charges for pension during the season and after it is over. Thus at Biarritz, during the winter months, pension might have been had at 7 francs per diem, but during the two months of summer season (August and September, on to 15th October) the charges at the principal hotels are high. For rooms alone the charge may be from 20 to 25 francs on the second floor, and from 12 to 14 francs per day on the third floor, the first floor being much more costly. However, we found at the Hotel de Paris, on 18th September, towards the close of the season, which may have made a difference, fairly comfortable rooms on the first floor, in a good situation, at a moderate rate. Sometimes with first–floor rooms the usual charges for living are made separately or in addition to the charge for rooms. * * * * *