One of the first measures to be adopted on arriving in France, is to acquire the knowledge of the value of the coin, which is indeed rather intricate; first a sou, or what we should call a halfpenny, is four liards or five centimes; then there are two sou pieces, which resemble our penny pieces; there is likewise a little dingy looking copper coin, with an N upon one side and 10 centimes on the other, that is also two sous; they once had a little silver wash upon them, but it has now disappeared. Next there is a little piece which looks like a bad farthing, rather whitish from the silver not being quite worn away, which passes for a sou and a half or six liards. We then rise to a quarter franc, or 5 sous, which is a very neat little silver coin; next the half franc, then a fifteen sous piece, which is copper washed over with silver, with a head of Louis on one side and a figure on the other; double the size but exactly similar is the 30 sous piece; the franc is 20 sous, the two francs 40 sous, both of which are neat silver coin, as also the 5 francs piece. The gold circulation consists in ten, twenty, and forty franc pieces. There are no notes in Paris for less than 500 francs, which are of the Bank of France; the visiter on arriving in Paris will require to change his English money, and there are many money changers; I have had transactions with most of them, but have found Madame Emerique, of No. 32, Palais-Royal, Galerie Montpensier, (there is an entrance also Rue Montpensier, No. 22,) the most liberal and just of any, and I am quite certain that any stranger might go there with a total ignorance of the value of the money he presented, and would receive the full amount according to the state of exchange at the time. Much credit is due to Madame Emerique from our country-people with regard to her conduct respecting stolen Bank of England notes; she takes great pains to obtain a list of such as are stolen, that she may not be unconsciously accessary in aiding the success of crime, by giving the value for that which had been obtained by theft, and adopts every means that the presenters should be detained; if all the money changers were as particular in that respect, thieves would derive no benefit in coming over to France with their stolen notes. The office of Madame Emerique has been the longest established of any, and the high respectability of her family and connexions are a certain guarantee for the foreigner against being imposed upon. The number of hÔtels in Paris is immense; as I always frequent the same which I have known for nearly 20 years, of course I can recommend it, both as regards the extreme respectability of the persons by whom it is kept and the moderation of the charges; it is situated at No. 71, Rue Richelieu, and is called the HÔtel de Valois, Baths abound in Paris, but the Bains Chinois, Boulevart des Italiens, are of the oldest date, and have been visited by the most illustrious persons. Amongst the rest, the proprietor declares that William the Fourth attended them at the time he was sojourning incognito at Paris. Amongst the numerous list of Bankers, those which are most frequented by the English are Madame Luc Callaghan and Son, No. 40, Rue de la Ferme-des-Mathurins; Monsieur le Baron Rothschild, Rue Laffitte, and Messrs. Laffitte, Blount and Comp., No. 52, Rue Basse-du-Rempart.

Amongst the multitude of interesting spots which surround Paris, Versailles is pre-eminent, not only for the grandeur of the palace, the beauty of the gardens, etc., but it has now received so many objects of art, and its collection of pictures is so immense, that it may be considered the Museum of France; but there are so many works written upon it, and its description must be so voluminous to render it any justice, that I must content myself with referring my readers to those publications which have already appeared on the subject. St. Cloud, St. Germains, St. Denis and Fontainebleau are too remarkable to be lightly touched, particularly the two latter, upon which there are publications giving the most ample details of all which they contain that is interesting; those works therefore I must also recommend for the visiter's perusal.

Before I bid adieu to my readers, I must not omit to mention an institution formed in Paris, which does honour to the English character; it is entitled the British Charitable Fund, and was founded in 1822, under the patronage of the British Ambassador, and is entirely supported by voluntary contributions, for the purpose of relieving old and distressed British subjects, or of sending them to their native country; suffice it to say, that there have been within the last ten years 11,500 persons relieved, and 2,571 sent to Great Britain.

There are quite a host of steam-boat establishments, having their agents and offices in Paris, but that for which the agency has been confided to M. Chauteauneuf, No. 8, Boulevart Montmartre, embraces so wide a field that I consider in recommending my readers to him, I afford them the opportunity of obtaining all the information they can require upon the subject; the Company could not have selected any one more capable of fulfilling the duties of such an office, as besides his extreme civility and attention to all applicants, he speaks many different languages, as French, English, Spanish, Italian, etc. The boats for which he is agent proceed from Dunkirk to St. Petersburg, touching direct at Copenhagen, and privileged by the Emperor of Russia; the passage is effected in 6 or 7 days. Dunkirk to Hamburg in 36 or 40 hours, corresponding with all the steamers on the Baltic and the Elbe. Dunkirk to Rotterdam in 10 or 12 hours, communicating with all the navigation upon the Rhine. Boulogne to London by the Commercial Steam Company. Antwerp to New York, touching at Southampton; Marseilles to Nice, Genoa, Leghorn, Civita Vecchia, Naples, Sicily, Malta and the Levant, by the steamers of the Neapolitan Company. The above vessels are fitted up in the most efficient and solid manner, with English machinery. At Lyons there is a corresponding office for the navigation of the interior, held by Messrs. Jackson, Dufour, and Comp., No. 7, Quai St. Clair. M. Chateauneuf is very obliging in explaining all the details of the different tarifs of the custom duties of the various countries with which the steamers communicate.

A very great convenience exists in Paris, which I think much wanted in London, and that is what are termed Cabinets de Lecture, where you may read all the principal papers and periodical pamphlets for the small expense of 3 sous; some are higher, where English newspapers are taken, when the price is five sous; they are mostly circulating libraries at the same time. But those who wish to see all or the greater part of the London and some provincial and foreign papers, will find them at Galignani's, and at an English reading room established in the Rue Neuve St. Augustin, No. 55, near the Rue de la Paix; at both these establishments the admittance is ten sous. The only English newspaper at present published in Paris is by Galignani, which contains extracts judiciously selected from the French and English papers, besides other useful information.

The investment of capital in land in France will rarely produce more than 3½ per cent and very frequently less; in the purchase of houses in Paris 5 or 5½, sometimes 6, is obtained; in the funds about 4½. Numbers of persons in France place their money on hypothÈque, or mortgage, by which they make 5 per cent; the affair is arranged by means of a notaire, but often the most lucrative manner of placing money is what is called en commandite, that is, they 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, (4,800l.) 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 40l, 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 8d. a pound, and veal, if the choice parts be selected, 1d. or even 2d. more at some seasons, but joints where there is much proportion of bone may be had for 7d.; best wheaten bread is at present 1 ¾d., a pound; butter, best quality, 1s. 6d.; cheese 10d. Poultry is much higher than formerly; a fine fowl 3s. a duck, 2s.; a goose 4s.; a turkey 6s. and much dearer at some periods of the year; pigeons' eggs 8d. ½d. each; a hare 4s.; a rabbit 1s. 6d. Vegetables are generally pretty cheap, potatoes hardly ½d. 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 5d. to 5s. a bottle, but by arranging with the Maison Meunier, 22, Rue des Saints-PÈres, the house I have recommended, by taking a certain quantity, very good Bordeaux may be had, which will only come to about 1s. 6d. a bottle. Fuel is the dearest article in Paris; coals, of which there is not much consumption, are considerably higher than in London, but yet much cheaper than burning wood. In the best part of Paris a well furnished sitting and bed room is 4l. a month; in other parts only half the price. Brandy and liqueurs are much cheaper than in England; beer from 2d. to 4d. a bottle, but taking a cask it comes cheaper. Best white sugar 10d. Tea from 4s. upwards, coffee 2s. to 3s. It must be remembered that the pound weight in France has two ounces more than in England.

There is one peculiarity the stranger should remark in Paris which will much assist him in finding a house he may be seeking; the even numbers are always on one side of a street and the odd on the other and in all the streets running south and north the numbers commence from the Seine, so that the farther you get from the river the higher the figure amounts; and, as you proceed from that source the even numbers will be found on the right side and the uneven on the left. Those streets which run east and west commence their numbers from the HÔtel-de-Ville, or Town-Hall, the even numbers also being on the right hand side and uneven on the opposite.

Aware that my countrymen are ever amateurs of engravings, lithographies, etc., I must repair the omission of having forgotten to mention Mr. Sinnett, the only English publisher of engravings living in Paris, and as he has an enthusiastic passion for the arts, accompanied by the most correct judgment, the selection of his subjects are such as cannot fail to gratify every person of taste; he also acts as an agent both for the Paris and London print-sellers, and by the arrangements into which he has entered, is enabled to furnish individuals with engravings of both countries on the most advantageous terms, foregoing those charges which it is customary to impose under similar circumstances. The English have it, therefore, in their power to procure from Mr. Sinnett any print, whether published in England or France, at a lower price than in any other house in Paris. His address is No. 15, grande rue Verte, faubourg Saint-HonorÉ.

THE END.