Paris, January 1, 1802.

Fast locked in the arms of Morpheus, and not dreaming of what was to happen, as Lord North said, when the king caused him to be awakened, in the dead of the night, to deliver up the seals, so was I roused this morning by a message from an amiable French lady of my acquaintance, requesting me to send her some bonbons. "Bonbons!" exclaimed I, "in the name of wonder, Rosalie, is your mistress so childishly impatient as to send you trailing through the snow, on purpose to remind me that I promised to replenish her bonbonniÈre?"—"Not exactly so, Monsieur," replied the femme de chambre, "Madame was willing to be the first to wish you a happy new year."—"A new year!" said I, "by the republican calendar, I thought that the new year began on the 1st of VendÉmiaire."—"Very true," answered she; "but, in spite of new laws, people adhere to old customs; wherefore we celebrate the first of January."—"As to celebrating the first of January, À la bonne heure, Rosalie," rejoined I, "I have no sort of objection; but I wish you had adhered to some of your other old customs, and, above all, to your old hours. I was not in bed till past six o'clock this morning, and now, you wake me at eight with your congratulations."—"Never mind, Monsieur," said she, "you will soon drop asleep again; but my mistress hopes that you will not fail to make one of her party on the FÊte des Rois."—"Good heaven!" exclaimed I again, "what, is a counterrevolution at hand, that the FÊte des Rois must also be celebrated?"—"'Tis," interrupted Rosalie, "only for the pleasure of drawing for king and queen."—"Tell Madame," added I, "that I will accept her invitation."—Dismissing the soubrette with this assurance, at the same time not forgetting to present her with a new year's gift, she at once revealed the secret of her early visit, by hinting to me that, among intimate friends, it was customary to give Étrennes. This, in plain English, implies nothing more nor less than that I must likewise make her mistress a present, on the principle, I suppose, that les petits cadeaux entretiennent l'amitiÉ.

My reflection then turned on the instability of this people. After establishing a new division of time, they return to the old one, and celebrate, as formerly, the first of January. Now, it is evident that the former accords better with the order of nature, and that autumn was the first season which followed the creation. Why else should apples of irresistible ripeness and beauty have presented themselves to the eye of our first parents in the garden of Eden? This would not have been the case, had the world commenced in winter.

Besides, a multitude of advantages would accrue to the French from an adherence to the 1st of VendÉmiaire, or 23d of September of the Gregorian calendar, as the first day of the year. The weather, after the autumnal equinox, is generally settled, in consequence of the air having been purified by the pre-existing gales, the ordinary forerunners of that period: and the Parisians would not be obliged to brave the rain, the wind, the cold, the frost, the snow, &c. in going to wish a happy new year to their fathers, mothers, uncles, aunts, cousins, and other relations. For to all this are they now exposed, unless they choose to ruin themselves in coach-hire. The consequence is that they are wet, cold, and dirty for two or three successive days, and are sure to suffer by a sore throat, rheumatism, or fever, all which entail the expensive attendance of the faculty; whereas, did they celebrate the 23d of September as new year's day, they might, in a quiet, unassuming manner, pay all their visits on foot, and, in that season, this exercise would neither be prejudicial to their purse nor their health.

I do not immediately recollect whether I have spoken to you of the long-expected account of the French expedition to Egypt, by DENON: yet I ought not to have omitted to inform you that, upwards of two months ago, I set down your name for a copy of this splendid work. It will cost you 360 francs; but you will have one of the proof impressions. I have seen a specimen of the letter-press, which is to consist of a folio volume, printed by Didot. The plates, amounting to upwards of one hundred and forty in number, are entirely engraved from DENON'S original drawings, without any reduction or enlargement, with the exception of that representing the Battle of the Pyramids, the size of which has been increased at the express desire of BONAPARTE. I have often amused myself on a morning in contemplating these drawings; but the crowd of curious persons being generally great, I determined to seize the opportunity of examining them more at leisure to-day, when the French are entirely engaged in interchanging the compliments of the season. I found DENON himself diligently employed on some of the engravings; and so anxious is he for the publication of the work, that he toils early and late to forward its appearance.

Notwithstanding the anxiety he feels on that account, this estimable artist takes a real pleasure in explaining the subject of his drawings; and, by means of his obliging communications, I am now become tolerably well acquainted with Egypt. What country, in fact, has a better claim to fix attention than that which served as a cradle to human knowledge, and the history of which goes back to the first ages of the world; a country, where every thing seems to have commenced? Laws, arts, sciences, and even fables, which derive their origin from nature, whose attributes they immortalize, and which, at a subsequent period, formed the ground-work of the ingenious fictions of mythology.

What idea must we not conceive of the industry and civilization of a people who erected those celebrated monuments, anterior to the annals of history, to the accounts even of tradition, those pyramids which have unalterably withstood all the ravages of time?

When we look back on the ancients, the Greeks and Romans almost exclusively divide our attention. The former, it is true, carried farther the love and the culture of the fine arts; while the latter are more remarkable for the great traits of their character; though both acquired that renown which mankind have so improperly attached to the success of arms.

But, in allowing to Greece all the interest which she claims, in so many respects, we cannot forget that she was originally peopled by Egyptian colonies; that it was Egyptians who, in later times, carried thither the knowledge of the arts, the most necessary and the most indispensable to society; and that, at the epoch which preceded the splendid days of Greece, it was also into Egypt that the sages went to acquire that knowledge of a superior kind, which constituted their glory, and rendered their country illustrious.

What keeps up a sort of rivalship between Greece and Egypt is that, independently of the priority of knowledge, the former had the eminent advantage of opening her arms to philosophy and the sciences, which, forsaking their adoptive country, and not being able to survive the loss of liberty, fled back to their natal soil, and found, in the Museum of Alexandria, an asylum, which neither the Lyceum, the Portico, nor the Academy, could longer afford them at Athens. Thus, to the reign of the Ptolemies are we, unquestionably, indebted for the preservation of the knowledge acquired by the ancients.

Apropos, I forgot to mention to you that BERTHOLET, a Senator and Member of the Institute, communicated to that society, in one of its sittings last month, a letter from FOURIER, the geometrician, and member of the late Institute of Egypt. This savant, in the researches he made in Upper Egypt, discovered and delineated several zodiacs, which, he says, fully confirm the theory of DUPUIS, respecting the origin and antiquity of the figures of the zodiac. As far back as the year 1781, DUPUIS published a memoir, since reprinted in his large work, entitled De l'Origine des Cultes, in which he presumes that the zodiac, such as it has been transmitted to us by the Greeks, is of Egyptian origin, and that it goes back to fifteen thousand years, at least, before the era of the French revolution.