invest a fixed sum in different descriptions of business, from which they receive a certain share, not appearing in the concern otherwise than having deposited a stated amount of money in it, for which alone, in case of bankruptcy, they are liable.  A considerable portion of the French lend their money to different tradespeople, getting the best security they can, sometimes merely personal; 6 per cent is the regular interest that is given, and it is a very rare case that the capital is lost, as the lender takes great precautions in ascertaining the exact state of the borrower’s affairs.

Although rents are so immensely high in the centre of Paris, one house, No. 104, Rue Richelieu, letting for 120,000 francs, (4,800_l._) a year, yet as you diverge in any direction towards the walls of the city a house may be had for much less under the same circumstances than in London, and just outside a substantial dwelling of eight or ten rooms, with an acre of garden beautifully laid out, will only be 40_l._, a year.  Some of the villages round Paris are very agreeably situated, but are dreadfully cut up by the fortifications, particularly the favourite spot of the Parisians, the Bois de Boulogne, where many families amongst the tradespeople go and pass their whole Sunday under the trees; and the innumerable rides and walks through the wood, and its very picturesque appearance tempt all ranks at all hours of the day; part of it remains unspoiled by the walls and forts constructing for the defence of Paris, but it was much to be regretted that any portion should have been destroyed for an object, the utility of which still seems an enigma.

As prices of provisions are so constantly varying that I determined to leave them entirely to the last, that I might be enabled to give the latest information respecting them; in most instances they are much dearer than they were a few years since, particularly meat, which now may be quoted on an average of 8_d._ a pound, and veal, if the choice parts be selected, 1_d._ or even 2_d._ more at some seasons, but joints where there is much proportion of bone may be had for 7_d._; best wheaten bread is at present 13/4d., a pound; butter, best quality, s. 6_d._; cheese 10_d._ Poultry is much higher than formerly; a fine fowl 3_s._ a duck, 2_s._; a goose 4_s._; a turkey 6_s._ and much dearer at some periods of the year; pigeons’ eggs 81/2_d._ each; a hare 4_s._; a rabbit 1_s._ 6_d._ Vegetables are generally pretty cheap, potatoes hardly 1/2_d._ a pound, cauliflowers, brocoli, and asparagus at a much less price than in London; the finer sorts of fruits, as peaches, nectarines, apricots, greengages, grapes, etc., are very reasonable, but on the whole Paris is very little cheaper than London; the principal difference is in the wine, which is to be had at all prices from 5_d._ to 5_s._ a bottle, but by arranging with the Maison Meunier, 22, Rue des Saints-Peres, the house I have recommended, by taking