cannot fail to impress all strangers very favourably.  The State-house is built upon the summit of a hill, which rises gradually by a steep ascent almost from the water’s edge—­a fine building, where all government operations are carried on, as at Albany, and elsewhere in the different states.  From the top there is a charming panoramic view of the whole town and neighbourhood.  In front is a green inclosure called the Common, a great benefit to the town.  The docks are not very good:  a great many ships lay over at East Boston.  The Exchange is a very fine building, where the merchants congregate; but in fair weather a great deal of business is done in the streets.  I wrote about thirty circulars to St. John’s and Halifax, instead of going myself; and retired to rest at eleven.

Sunday morning, October 27th.—­Attended the Trinity church, and heard a most impressive sermon by Bishop Eastburn, Ephesians iv. 17:  “This I say therefore, and testify in the Lord, that ye henceforth walk not as other Gentiles walk, in the vanity of their minds.”  A wet, nasty day; read the Bible till dinner-time; thence to St. Paul’s church to hear Dr. Vinton:  he spoke so Yankee-like, I could not understand him at the distance I was.  Very handsome churches they have here.  Took a long walk all round the city; admired the neat houses they are building in all directions; and felt that the State of Massachusetts stood the highest in my estimation of any of the states I had yet visited.  Spent the evening with Mr. Schofield, of Henry and Co.’s, Manchester—­the most decided man of business I had met with for many a long day.  It had been previously arranged that he should carry our patterns through all the states and Canada.

Monday morning.—­Took a regular turn through amongst the importers of lace, and was thunderstruck at the enormous quantity of highly-respectable importers, certainly far exceeding New York and Philadelphia.  They are first-rate business men:  no auctions, which I detest:  no overstocks, which will be the ruin of New York; well assorted, and in good condition.  In fact, I felt as if I had been in an English town, for the men of business are more like English than Americans.  They nearly all import—­at least thirty first-rate men import—­our goods.  I experienced a great deal of civility from Mr. W. Appleton, and Mr. Ward, Barings’ agent; and altogether was much pleased with my reception.  Had not Mr. Schofield undertaken to receive our orders, I could have done a very large trade.  I may here observe, the Tremont is one of the best houses in the states in every respect.  Buckwheat cakes to breakfast; and they use the incredibly large quantity of 45 tons of butter per year.

Tuesday morning, the 29th.—­A regular wet day; rained incessantly.  Called upon all the lace-importers, and found them thorough men of business—­very prompt:  came to an understanding with nearly all that they would order through Mr. Schofield, of Henry and Co.’s, Manchester.