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education or intelligence or usefulness are ever encountered here; and if occasionally some little sketch of domestic happiness or private worth should be given, you will attribute it to my own inadvertence, or set it down as a result of English education. As I shall be describing a class, and not individuals, it will of course be perfectly proper for me to narrate any little incidents of private life which I may have heard; and persons interested will (or at least ought to) bear in mind, if my letters are ever read by themselves or talked of by their acquaintances, that I am not alluding to them in the slightest degree, but merely to the class to which they belong. They therefore (it is to be hoped) will not arrogate to themselves any little passages of private histories they may happen to find in these pages; for, if they do, I shall assuredly hold them up to public ridicule, by saying, "as the shoe fits them they are welcome to wear it." I doubt not that these humble efforts of mine will commend themselves to your favorable notice. They are (as you will perceive from this letter) an unpretending mite given to aid in elevating us in the eyes of the foreign literary world. "_Pulchrum est bene facere reipublicae; etiam bene dicere haud absurdum est._" Deeming it to be the duty of every American thus to give his aid to so patriotic a cause, I have the honor to be your most obedient servant, FRANK MANHATTAN, Jun. MR. ASHBURNER IN NEW-YORK. The philosophy of Mr. Harry Benson (on the occasion when Mr. Harry Benson was last before the public), like the philosophy of many other eminent men, silenced his auditors if it did not convince them. Karl Benson growled out something about its being well enough to say so now, and seemed rather annoyed that Harry should have been more philosophical than he was himself; while Ashburner laughed good-naturedly, and said that _that_ was very good philosophy, and he liked to hear it. The reader will remember that the occasion and philosophy to which we allude were, respectively, the dinner at Mr. Karl Benson's, and a conversation in which Mr. Harry Benson expressed it as his decided opinion that living in a country where one could eat woodcock and drink claret without having to pay very high taxes or do any hard work,
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