establishment may be seen twenty-eight different styles of the piano, some of which are very elegant, while others are comparatively plain. The workmen are exceedingly expert in the different manipulations, an effect which may easily be anticipated when it is known that some of them had spent twenty or thirty years in one department of labour. I was particularly struck in observing what a mere momentary work it was to fix a string in a piano. The workmen appeared to be of the better class, being generally well dressed and good-looking. Some of them took a conspicuous part in the late war, following the example of the head of the firm, the eldest brother, who became colonel of the 41st Regiment of Massachusetts Volunteers.

Later in the day I had an interview with the Mayor of Boston, Mr. F. W. Lincoln, who has just been elected to the office for the seventh time, and he is the sixteenth mayor of Boston. He willingly gave me all the information I required, and invited me to call and see him on my return from the South, which I promised to do. He appears to be well fitted for the office he holds, and is very highly respected by the city. In England the honour of holding the highest municipal office is considered sufficient compensation, but in the United States the people are sufficiently generous to attach a liberal salary, for the present mayor receives 4,000 dols. a year. The net expenditure on account of the ordinary business of the city for the past year was greater by 2,016,399 dols. than it was in the year previous, and this was in consequence of the higher salaries paid to officials, and the increased premium paid for gold. The net expenditure for the year on account of the Southern rebellion was 417,004 dols., which, added to the expenses of previous years, amounts to 2,573,504 dols., which the Southern rebellion had cost the city. The extraordinary expenses have been increased by the erection of the City Hall, which cost 2,94,262 dols, and also the erection of a City Hospital, at a cost of 349,960 dols. Last year the payment for newspapers and advertising amounted to 2,684 dols. The cost of ringing eight bells in different parts of the city, to denote the hours of the day was 640 dols, and for winding and regulating all the public clocks 406 dols. The cemetery expenses for the year were 5,088 dols. These expenses show with what liberality the people of Boston pay for everything which is done. The salary of the superintendent of Boston Common, the Public Garden, and the Public Square, 1,200 dols. a year, and the entire year's cost of the Common is 8,514 dols., but this includes the cost

of food for the deer, ducks, and swans. Large as this expenditure is, I believe it is paid without grumbling, for all the people share the advantages. The fence alone which is placed round this common cost 100,000 dols. The common consists of 48 acres of land, and was set apart 230 years since, and by a clause in the city charter it is made the public property for ever. The city cannot sell it, nor change its character. There are about 1,300 large ornamental trees on this common. It was here, in 1740, where Whitfield, the associate of John Wesley, preached his farewell sermon to a congregation of 20,000 people. Whitfield would be well adapted to preach before such an audience, for he had a voice which could be heard a mile. The total expenditure for the last year was 10,974 dols. for the improvements of the public garden. On the public squares were expended 2,233 dols. The expenditure for celebrating the eighty-eighth anniversary of the independence of the United States on the 4th of July, was for fireworks, 1,700 dols.; music, 1,862 dols. ; balloons, 1,057 dols. ; advertising programme in newspapers, 710 dols.; bell-ringing, 46 dols.; which with other incidentals formed a total expenditure for the day, which the city of Boston had to pay, of 15,606 dols A city government

harbour excursion cost 1,088 dols. The expenses attending the reception and entertainment of Rear-Admiral Lessoffsky and the officers of the Russian fleet amounted to 19,627 dols. The inspection of milk cost 1,148 dols. The city had to pay the expenses of the Public Library for the year, amounting to 36,106 dols. The city police expenses for the year were 340,821 dols. Truant officers, being four policemen who are employed to look after truant children, each received 1,000 dols. for the year. Instructors at the grammar schools received during the year 243,603 dols, and for the primary schools 128,827 dols. The total amount of the city expenditure, in all the departments, for the past year was 7,470,838 dols., which, in English money, would

amount to £1,558,299, 11s. 8d. The local taxation must be very great indeed to cover such an annual expenditure, in a city which is only about two-thirds the size of Manchester. I think the rigid economist would mas e a searching scrutiny to see if the expenditure could not be reduced. If the cost of maintaining the public and private charities of Boston could be ascertained, and added to the above amount, it would probably show that the people of Boston are liberal beyond all comparison with any other city on the face of the globe, and this appears to be the general

testimony of all that I have heard speak on the question. I never knew a place where charitable institutions abounded so much, and were supported with such munificence; yet the people generally seem happy and contented, and are proud of their city, which can afford to dispense its bounty with a liberal hand. The present valuation of real and personal estate shows an increase in Boston as compared with what it was before the war of 55,588,900 dols. During the last ten years there has been an increase of 46 per cent of the total valuation of the taxable, real and personal estates, which did not include property owned by the city. The State tax last year was 5,670,800 dols., of which, the portion which the city of Boston had to pay was 592,501 dols. During the last year, the average attendance of children at the public schools was 27,055. The salaries paid to teachers amounted to 372,430 dols, averaging a cost of 13 dols. for each scholar during the year, being a larger sum than was ever paid during the eleven previous years. The incidental expenses amounted to 180,734 dols, being 6 dols. for each child, so that the educational cost of each child attending the public schools in Boston is about 1s. 6d. per week. Boston being the birthplace of Dr. Benjamin Franklin, he showed his attachment to the city by leaving in his will £1,000, to be loaned in sums of not more than £60, nor less than £15, to one applicant, at 5 per cent interest, to be repaid in annual instalments of ten per cent each. These loans are restricted to young married artificers, who have faithfully served an apprenticeship in Boston, so as to obtain a certificate of good moral character. In consequence of the fund having accumulated by the addition of interest, it now amounts to £21,282 13s.

In the afternoon I visited the State House, and the State legislature being in session, I was introduced to the House of representatives by the Hon. Mr. Baker, of Beverley, one of the members. The house consists of 240 members, and as this was the day for the election of Sergeant-at-Arms, there was a very large attendance. The vote is always taken by ballot when an officer has to be elected. There were only two candidates for the vacancy, but it was evident there had been a considerable amount of canvassing. Mr. Stone was the speaker of the house. I also visited the senate, which consists of forty members. Mr. Joseph A. Pond was the president. The citizens' gallery was about the same size as the strangers' gallery in the British House

of Commons. But what a difference in the regulations of the two places In England, if a person took out his note-book to write down a remark, he would be instantly checked. as writing is not allowed. In America, a person may write anything he pleases, and no one will interfere with his liberty. In the Senate, the members addressed the presiIdent, and he in return mentioned the name of the senator, and the place he represented, It was announced that a messenger had arrived from the governor. The President ordered that he should be admitted. The messenger then delivered his message, and the Senate proceeded to take action upon it. Each senator had a separate chair and desk, and all the appointments were as complete as possible, and amongst the rest, I observed the inevitable spittoon. After some business bad been transacted, both the Senate and the House adjourned till the following Monday. I listened attentively to the speeches, and observed everything which took place, for in England it was represented to me that the ablest of the citizens would not take office, and consequently, the legislature was filled with persons of small ability. The impression produced on my mind from what I witnessed was, that the members of both branches of the legislature were men of strong common sense, and although I heard no great display of eloquence, I was satisfied that both houses consisted of practical business-like men. At night I attended a meeting of the Temple of Honour, when a delegation was in attendance from Providence, Rhode Island, and the meeting was addressed by General Cowdin, Major Jones, and other gentlemen.

Jan. 12.-Proceeded to Gloucester, Cape Ann, and was met at the station by Professor Henry C. Wright, who had made special arrangements for my comfort. I had formed an acquaintance with him more than twenty years ago, when he visited England. He is the author of a number of works which have become extensively circulated, and, amongst the rest, one which was entitled "Six months at Graefenburg," but I believe it is now out of print. I have been told that his writings were chiefly instrumental in the introduction of hydropathy into America. He told me that the remembrance of England was still very dear to him, and he was contemplating another visit. He is now far advanced in life, but I do not discover much difference either physically or mentally, as compared with what he was twenty years ago.

Jan. 13.-Went to Boston to attend a great meeting in Faneuil Hall. Arrange

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ments had been previously made to have speakers from every quarter of the globe. Judge Russell had consented to represent America, but in consequence of a severe cold, which had produced hoarseness, he was not able to speak, and had therefore sent a letter of apology. Another gentleman took his place. Asia was represented by a ChinaI was man, and Africa by a negro minister. appointed to represent Europe, and as the occasion was one of a patriotic character, I was requested to speak on the relation which England sustained in connection with the late American struggle. I defended the British government against the charge of having aided the rebel cause-a charge which almost every American I have heard speak on the question delights to urge. contended that, although there might be found Englishmen who had aided the rebel cause by supplying arms, lending money, breaking the blockade, and sending out ships of the Alabama character, yet England as a nation, had been strictly neutral, and those English newspapers which had represented that nine-tenths of the people were in favour of the Southern Confederacy, had been guilty of gross exaggeration. I was wishful that the future policy of the two countries should be of a fraternal character, and deprecated war as one of the worst evils which could possibly happen. The audience listened with the most marked attention, but there was evidently one person present who was not well pleased with the remarks, for he called out with a strong voice, and apparently in an excited state. "What about the Fenians?" He was immediately checked, and no further disturbance was attempted. I was told that Mrs. Harrison Otis was present, a lady who had done more on behalf of the United States soldiers than any other lady in the commonwealth of Massachusetts. Count Schwabe invited me to pay him a visit at the State House, which I promised to do. The gentleman who sat next to me on the platform, was a perfect giant sort of a man, who stood seven feet eight inches high, and weighed 4021b. It has been said that he was so strong, that he was capable of lifting a ton; but as I never saw such a feat accomplished, I do not vouch for the accuracy of such a

statement.

BOSTON, Jan. 14 (Sunday).— Attended service at the First Baptist Mariner's Church this morning, and in the afternoon went to Dr. Neale's church, which is situate near to the State House. It is a beautiful church, and has the highest spire in the city. I was told that it is a very costly structure, the spire being entirely covered

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Dr. with copper to preserve it from decay. Cushman, a lineal descendant of Mr. Cushman, one of the Pilgrim Fathers, was present at tea, and the conversation was of a very interesting character. Dr. Cushman is a relative of Miss Cushman, the celebrated actress, who is well known in England. During the conversation, entered gentleman abruptly the room, and said he had no apology to offer for the intrusion, for 275 shipwrecked passengers had just arrived in a state of destitution; some were dead, and some were supposed to be dying, and it was necessary that immediate relief should be given. He requested that pens and paper should be immediately provided, and every one should commence writing out copies of a notice which had been written by Judge Russell, in order that he (the messenger) might, in accordance with instructions from the mayor, take a carriage and drive through the city, leaving a copy of the notice at each church, to be read by the minister, requesting clothing and other necessaries to be supplied that evening, or any time up to nine o'clock the following morning. In the meantime, efforts were made to render the distressed emigrants as comfortable as possible. A carriage depository in Haymarket Square was offered for their reception; stoves were taken from different establishments in the town, and the premises were soon made quite warm, although it was a bitter cold night. Such of the passengers as were in a very weakly condition were conveyed to the hospital, and those who were unable to walk in consequence of having been frost-bitten, were taken in hackuey coaches Que child died while in its mother's arms, immediately on reaching the wharf, and it was supposed that the mother would not long survive. I went to Haymarket Square to see the sufferers, and found them in a most deplorable condition. Many of them were fast asleep, the effect of long exposure to the cold. They had very little clothing, and the probability was that if they had not arrived this day, many of them would have been frozen to death, as the weather became much colder than usual. There were two persons from Manchester, and the rest were chiefly Irish. One of them had two infants (twins), and it was most distressing to hear the wailing of the sufferers. The passengers for nearly a fortnight had only been each allowed a pint of water and a biscuit per day. I was requested to announce the disaster at the coloured church, and on doing so I observed a number of persons leaving the place, and I thought they would probably go to relieve

the passengers. It was truly surprising with what alacrity the people of Boston responded to the call of charity, for in a few hours the mayor had received so much money that he scarcely knew what to do with it; and he had absolutely to refuse to accept gifts which were freely offered. The bundles of clothing sent by the inhabitants were also in excess of what was really required. An Irishman, looking prospectively to his probable future. necessities, put on three pairs of trousers one over another. All the sufferers were amply provided with what was requisite for their comfort, and those who were sufficiently restored to health and strength to pursue their journey, were provided with means to take them to their destination, and those who were sick were taken to the city hospital. In one or two instances the exposure had been too much, for, notwithstanding the kindest treatment, they succumbed to the hand of death. The merchants of Boston held a meeting the morning following the arrival of the passengers, and made a subscription among themselves amounting to about twenty-two thousand dollars, for the purpose of giving a substantial token of their approval of the conduct of the captain and crew of the barque Fredonia, in receiving and treating with such kindness the passengers belonging to the ship Gratitude. The captain was presented with 5,000 dols., the mate 500 dols., each person belonging to the crew 100 dols., and the rest was devoted to cover the loss which had been sustained by the throwing overboard of a portion of the cargo of the Fredonia to make room for the shipwrecked passengers. Nothing could

exceed the kindness which was manifested towards the distressed, and I am told that such liberality is quite characteristic of the people of Boston. I was somewhat amused with what I witnessed at the coloured church. On the close of the service it was announced that a collection would be made, and the coloured minister, Mr. Johnson, said that he knew if God had touched their hearts they would in return touch their pockets. Just at this moment a young man rose and proceeded towards the door, and Mr. Johnson observing him, said "I am sorry to see that young man go out without leaving half a dollar. Come, give to the Lord, and you will receive it back before Saturday night. Come, my sisters, come up. There, that is right, a greenback has been given, bless the Lord. That's right, bless that young man; he is a young soldier. Now, Mary, how much is it that you are giving? It ought to be half a dollar. There is a fast young man there who wants to come up." A con

siderable number of the congregation came forward one after the other to place in the box their contributions, and when all had come forward who desired to do so, Mr. Johnson announced that, as there might be some who had not courage to come forward with their contributions, the box would be sent round, and he hoped that all would give. He liked to see people put their hands in their pockets quickly, and not be so slow about it. He hoped that they would all sign a petition in favour of negro suffrage, for this would be a better way of putting down the rebels than to do it by an army. The negroes were fooled during the late war, but it was probable 'that the negroes would fool the white people next time. I never heard on any previous occasion a public congregation addressed in such a direct manner.

15th Jan.-Dined, by invitation, with Count Schwabe in Boston. Enjoyed very much the cheerful and interesting conversation. Speaking of noble instances of selfsacrifice during the late American war, be told me that he knew a person whose income was 150,000 dols., who enlisted into the army as a private soldier, and during one part of the service he had to carry the mails in his knapsack eight miles per day, a duty which he performed eight months in succession. Another person he knew who, on reaching twenty-one years of age, had to receive a fortune of 300,000 dols., yet, although he was so rich, he entered the army as a private soldier, and was made into a drummer. Count Schwabe himself had entertained at one time a whole regiment at his own expense. After dinner, Mr. Baxter, one of the members of the House of Representatives, took me to the State House, to show me what he considered would be likely to interest a stranger. He introduced me to Mr. Olivor Warner, secretary of state; Mr. S. C. Jackson, state librarian; Mr. David Pulsifer, an author, and several other gentlemen. Here are the offices of the adjutant-general, secretary of state, sergeant-at-arms, auditor, treasurer, state cabinet, board of agriculture, public land commissioners, tax commissioners, president of the senate, secretary of the commonwealth, speaker of the House of Representatives, executive department, &c. I was shown the original charter granted by Charles I. in 1628. The library contains about 24,000 volumes, and as there are here deposited all the state documents of every state in the Union, they are frequently resorted to for purposes of reference. the agricultural department is a full collection of birds, shells, quadrupeds, minerals,

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insects, and reptiles of Massachusetts. This is a very useful collection, for it contains nothing but what has been found in the state. If a farmer finds his fruit trees, corn, or vegetables infested by any particular insect, all that he has to do is to take a specimen, and he will be informed of its name, habits, and how to get rid of the pest. The gentleman in charge is well acquainted with natural history, and takes a great pleasure in exhibiting his remarkable specimens. While engaged in my inspection, I was introduced to Mr. George Julian Harney, who was a member of the first Chartist Convention held at Birmingham in 1839. For some years he was one of the editors of the Northern Star newspaper. He is well acquainted with Manchester and some of its most influential citizens. I was not previously personally acquainted with him, but his name was quite familiar to me, and I knew that he took an active part amongst the Chartists between twenty and thirty years ago. He seemed well pleased to meet with a person from the neighbourhood of Manchester, and strongly urged me to take tea with his family, but my engagements would not permit me to do so. looked very well, was affable and cheerful, and told me that he was an official in the Secretary of State department. I was taken to the Cupola of the State House, which gave a most magnificent view of the surrounding country. It has been said that the beauty and advantages of the site of the State House induced the legislature to make choice of it, and both natives and foreigners acknowledge that it vies with the most picturesque scenes of Europe, and will bear comparison with the Castle Hill of Edinburgh, the famous bay of Naples, or any other most commanding prospect. Combining the advantages of suitable retirement, a healthy situation, and delightful prospect, with such elegant and very convenient apartments for the security of the records, and for transacting other public business, there is perhaps no public building to be found within the United States more useful and magnificent. Here may be seen the flags of most of the regiments of the Massachusetts volunteers, who during the past four years have won renown, and have suffered on many battle-fields, and upon long and weary marches, in the cold of the iron winter, and and in the heat of the leafy summer. Just in front of the State House is Boston Common, which may be styled the great breathing apparatus of Boston. In summer or in winter these forty-eight acres of undulating ground, green with grass, or white with

snow, constitute a favourite place of resort; and when the noble trees that abound there are thick with foliage, no more delightful promenade than those broad avenues beneath their interlacing boughs could well be imagined. After leaving the State House, I delivered an address on temperance in the Mariners' Church, which was well attended. I was also present at a meeting held at the Discharged Soldiers' Home. This institution was established three years ago, chiefly under the instrumentality of the Rev. Phineas Stowe, one of the most laborious ministers of Boston in works of general benevolence. A gentleman provided the building at his own expense, and the state offered to contribute 10,000 dols., provided that an equal sum could be raised by private munificence. The required amount was raised in fifteen hours. The year after the state gave 10,000 dols. without restriction, and last year 20,000 dols, was granted. The place will accommodate 130 persons, and it is the first discharged sailors' home which has ever been established in the United States. His Excellency the Governor of Massachusetts and other gentlemen addressed the meeting.

Jan. 16.- Visited the Home for Little Wanderers, a benevolent institution intended for little children who are either houseless orphans or are neglected and destitute. The Rev. Mr. Tolls is the superintendent, and a very suitable person he is for the place, for he could tumble on the floor among the little ones, and he seemed to be in as high glee as any of the children. The fact is, he became a child amongst the children, and allowed them to pull him about and romp just as they pleased. Nevertheless, he had them in excellent order and discipline, for a single word was sufficient to command obedience. They sang some part songs very nicely indeed, and it was evident that great attention had been bestowed to the development of their musical powers. The premises were well fitted up with dining rooms, washing and bathing rooms, school rooms, sleeping rooms, and everything which was requisite. In the tower of the building, which is five storeys high, there are seventeen rooms, with a gymnasium at the top. I observed a peculiar and yet a very beautiful arrangement in this institution, for it appeared that many of the christian churches in the city had each furnished a room in the building, and it seemed as if each had been determined to rival the other in producing the neatest possible furniture. It was neither rich nor gaudy, but so nice and prim that it challenged my admiration the moment a door was opened. The superintendent kept a register of the