Amongst the middle-classes, both husband and wife keep very steadily to business, particularly the latter, and as they live frugally, they generally calculate upon retiring from business in ten or twelve years, and mostly effect their object, as they are perfectly contented when they have amassed enough capital to produce three or four hundred a year, which is the case with the major part of them; many are not satisfied until four or five times that sum; but they are seldom ambitious, nor care to get out of their class, as the persons with whom they associate and are intimate, are mostly relations and connexions to whom they are attached, and do not seem to fancy any pleasure in extending their acquaintances. But before they retire from business they have their occasional recreations; in fine weather they are very fond of spending their Sundays in the country; in the winter they frequently visit the theatres, but very rarely have company at home or pay visits, except on the New Year, and in the Carnival they give one ball, and go to several others given by their relations; this description alludes to what may be termed the respectable class of shopkeepers. They have one means of communication with each other, of which they avail themselves for the advantages of business or for the purpose of recreation, if they choose, which consists of what they term Cercles, much the same as we should call clubs; they are establishments composed of perhaps 150 members, more or less, who meet in a suite of apartments fitted up for the purpose, and certainly most elegantly, both as regards the decoration of the rooms and the furniture they contain. A clerk is employed, whose business it is to collect information as to the different merchants who arrive at Paris from the various parts of France and other countries; they find out the particular branch in which he deals, and that member whose business it is to vend the commodity likely to be demanded, sends him a programme of his goods and his terms. If any one receive a commission from any country which is not in his department, he proclaims it to the Cercle, and gives a fellow-member the benefit of the order; thus they play into each other’s hands and greatly