is gorgeous in the spoils of many gulls; but I think the Polar Basin and Walrus Company will be too much for him yet. There has been a splendid outlay on credit, and he is the only man, of the original parties concerned, of whom his Majesty’s sheriffs could give any account.

I will not ask you to come here. There is no husband for you. The men smoke, drink, and fight, and break more of their own heads than of girls’ hearts. Those among them who are musical sing nothing but psalms. They are excellent fellows in their way, but you would not like them.

Au reste, here are no rents, no taxes, no poor-rates, no tithes, no church establishment, no routs, no clubs, no rotten boroughs, no operas, no concerts, no theatres, no beggars, no thieves, no kings, no lords, no ladies, and only one gentleman, videlicit your loving father,

TIMOTHY TOUCHANDGO.

P.S. I send you one of my notes; I can afford to part with it. If you are accused of receiving money from me, you may pay it over to my assignees. Robthetill continues to be my factotum; I say no more of him in this place; he will give you an account of himself.

Dotandcarryonetown, &c.

Dear Miss,—Mr. Touchandgo will have told you of our arrival here, of our setting up a bank, and so forth. We came here in a tilted wagon, which served us for parlour, kitchen, and all. We soon got up a log-house; and, unluckily, we as soon got it down again, for the first fire we made in it burned down house and all. However, our second experiment was more fortunate; and we are pretty well lodged in a house of three rooms on a floor—I should say the floor, for there is but one.

This new state is free to hold slaves; all the new states have not this privilege. Mr. Touchandgo has bought some, and they are building him a villa. Mr. Touchandgo is in a thriving way, but he is not happy here: he longs for parties and concerts, and a seat in Congress. He thinks it very hard that he cannot buy one with his own coinage, as he used to do in England. Besides, he is afraid of the Regulators, who, if they do not like a man’s character, wait upon him and flog him, doubling the dose at stated intervals, till he takes himself off. He does not like this system of administering justice: though I think he has nothing to fear from it. He has the character of having money, which is the best of all characters here, as at home. He lets his old English prejudices influence his opinions of his new neighbours; but I assure you they have many virtues. Though they do keep slaves, they are all ready to fight for their own liberty; and I should not like to be an enemy within reach of one of their rifles. When I say enemy, I include bailiff in the term. One was shot not long ago. There was a trial; the jury gave two dollars damages; the judge said they must find guilty or not guilty, but the counsel for the defendant (they would not call him prisoner) offered to fight the judge upon the point; and as this was said literally, not metaphorically, and the counsel was a stout fellow, the judge gave in. The two dollars damages were not paid after all; for the defendant challenged the foreman to box for double or quits, and the foreman was beaten. The folks in New York made a great outcry about it, but here it was considered all as it should be. So you see, Miss, justice, liberty, and every thing else of that kind, are different in different places, just as suits the convenience of those who have the sword in their own hands. Hoping to hear of your health and happiness, I remain,

Dear Miss, your dutiful servant,

RODERICK ROBTHETILL.

Miss Touchandgo replied as follows, to the first of these letters:—

My dear Father,—I am sure you have the best of hearts, and I have no doubt you have acted with the best intentions. My lover, or I should rather say, my fortune’s lover, has indeed forsaken me. I cannot say I did not feel it; indeed, I cried very much; and the altered looks of people who used to be so delighted to see me, really annoyed me so, that I determined to change the scene altogether. I have come into Wales, and am boarding with a farmer and his wife. Their stock of English is very small; but I managed to agree with them; and they have four of the sweetest children I ever saw, to whom I teach all I know, and I manage to pick up some Welsh. I have puzzled out a little song, which I think very pretty; I have translated it into English, and I send it to you, with the original air. You shall play it on your flute at eight o’clock every Saturday evening, and I will play and sing it at the same time, and I will fancy that I hear my dear papa accompanying me.

The people in London said very unkind things of you: they hurt me very much at the time; but now I am out of their way, I do not seem to think their opinion of much consequence. I am sure, when I recollect, at leisure, everything I have seen and heard among them, I cannot make out what they do that is so virtuous, as to set them up for judges of morals. And I am sure they never speak the truth about any thing, and there is no sincerity in either their love or their friendship. An old Welsh bard here, who wears a waistcoat embroidered with leeks, and is called the Green Bard of Cadair Idris, says the Scotch would be the best people in the world, if there was nobody but themselves to give them a character: and so I think would the Londoners. I hate the very thought of them, for I do believe they would have broken my heart, if I had not gone out of their way. Now I shall write you another letter very soon, and describe to you the country, and the people, and the children, and how I amuse myself, and every thing that I think you will like to hear about; and when I seal this letter, I shall drop a kiss on the cover.

Your loving daughter,

SUSANNAH TOUCHANDGO.

P.S. Tell Mr. Robthetill I will write to him in a day or two. This is the little song I spoke of: