Winter commences. Bills come pouring in. Trust yet to the stars. Do the Income Tax—so saith the moral philosopher. All flesh is grass—but beef is not water-cresses. Make moral reflections, and pay no bills. A bad month for paying bills. Give no Christmas dinner; but go to some one's who does. Receive presents of turkeys, geese, pickled salmon, and cod, with oysters for sauce. Look out for Saturn in the ascendant in the house of Mars; and when you see a comet with a green tail, send an express to the astronomer royal, with a lock of your hair. ECLIPSES IN 1852. The SUN will be eclipsed the whole year round by the brilliance of the work the reader holds in his hand. Visible to all the inhabitants of Her Majesty's dominions, of the United States of America, and of every other country where English is understood. The MOON will be eclipsed, during various portions of the seasons, at the Princess's Theatre, by a set of opposition Moons to be got up by Mr. Grieve. Visible to the audiences each night. JUPITER has been so completely eclipsed by the crack boat of that name belonging to the Gravesend Star Company, that he has drawn in his rays in disgust, declined upon his axis, assumed a mean—in fact, a remarkably mean distance, and generally shut up shop. PALLAS will be eclipsed by Mr. Barry, whose new PALACE will approach within eighteen or nineteen years of completion. Visible to the inhabitants of Westminster from dawn to dusk, and to the population generally, through any dull medium—say the Estimates. OTHER ASTRONOMICAL INFORMATION. _To convert Astronomical Mean Time into Mean Civil Time._—Beating being the shortest way to make mean people civil—beat time. _To find the distance of Terrestrial Objects._—Take a yard measure, and measure it. Another way, useful if the object be a window, a friend, or a public character, is to throw a stone at it, and if you hit it, you may be sure it is within a stone's throw. _To set a Sun Dial._—Dig a hole in the earth, and set it. Sun dials are, however, seldom known to thrive much. The Seven Dials in London grew up in a soil composed of old clothes, Irish, onions, Jews, and Gin; and the population is still literally celebrated for knowing what's o'clock, with occasional rectification by the police. _Directions to know the Stars._—Notice whose names are printed largest in the play-bills, and precede the largest sums in the schedule of a manager when he goes up to the Insolvent Court. Another way is to notice who play or sing most carelessly when the house is bad, or look sulky when applause doesn't come. _To calculate Longitude from the Meridian of Greenwich._—Ascertain how often a person has eaten whitebait that season. THE NIGHTINGALE.