Paris, the capital of France, is situated in lat. 48 deg. 50 min. north; and long. 2 deg. 10 min. east of the royal observatory at Greenwich; and is called one of the grandest and most beautiful cities in Europe. It is built in a circular form, and was about eighteen miles in circumference, 'till of late it has been made much larger by the augmentation of their buildings, and the erection of a new wall, which encompasses the old one at a great distance. The city is walled in to prevent smuggling, sentries being placed at the gates, where duties are paid, &c. The houses in this city are from six to eight stories high in general, built chiefly of hewn stone, which are of a lightish colour. These stories are much higher than ours in London. The buildings are very magnificent; and the city is amazingly populous.

It contains upwards of 22,000 houses,—979 streets,—52 parishes,—130 convents,—28 hospitals,—and about 800,000 people.

The streets of this city are narrow; and being paved to the sides of the houses, with stones much like those in the middle of the streets in London, makes the walking inconvenient, and exposes travellers to the danger of being hurt by the carriages.

It is a pity that the streets of Paris, and many other cities, had not been laid out at right angles, at proper distances, and at convenient breadths, when the places were first built.

Paris is divided almost into equal parts by the river Seine, which did not appear to me to be so large as the river Thames. There is a number of bridges over the Seine, and several of them have buildings on either side, which form a complete street. This river rises in Burgundy, and running through Paris, empties itself into the English Channel, between Havre-de-Grace and Honfleur.

The tides are not strong enough to bring heavy vessels up to Paris. The people are obliged to make use of long barges, and to tow them up with horses. There are some water-mills erected on this river, for the purpose of grinding grain, &c.

The air is much clearer at Paris than it is at London; and the country is healthy: the climate in the south of France is called the wholesomest in Europe. It is something remarkable that I did not see one funeral all the time I was in France; which made me suppose that they buried their dead in the night: but this, on enquiry, I found not to be the practice.

The inhabitants of Paris are polite, gay and luxurious; many of them very handsome. The amusements of the city are pleasing, and the people enjoy their pleasures at a cheap rate, as foreigners contribute much towards the support of their theatres, hotels, &c.

The people in France do not seem to be much given to intemperance; and I was told, that when the farmers and mechanics have received their wages, they spend them at home in their families, instead of being drunk at ale-houses; a thing too common in England. I was also told, that the French do not use so much corrupt and abominable language as the English and Irish do.

The ladies have a much handsomer head dress than the English; they do not wear stays, neither do they make many of their gowns so long as to draw on the ground, which is a waste, and a dirty indecent fashion. The gentlemen dress much as we do in London, only they sometimes wear cloaks, and the collars of their coats are not quite so high as ours. I have sometimes wondered that cloaks are not more in fashion in London.

The French are very merry and cheerful; and their light and airy turn makes them patient in times of adversity; they have also the just reputation of being witty; and it has been said, that they are sometimes too cunning for the English. This brings to my mind the following anecdote, viz. A Frenchman, who had supped and lodged at an inn kept by an Englishman, demanded his reckoning: the landlord made out a bill of ten shillings, which the Frenchman paid, thinking in the mean time that his host was something extravagant in his demands, and was therefore resolved to be up with him. The landlord soon complained that he was very much troubled with rats. "Vell," said the Frenchman, "for von bouteille of vin, I vill tell how you may get rid of dem all." The landlord gave the wine. "Vell," said the Frenchman, "do you make out a bill, and charge dem rats ten shillings a-piece for every night da have lodged in your house, and I vill be bound da vill all go off, and never trouble you any more."

I shall here give a slight specimen of the French courtship, which a gentleman repeated to me; and if the gentlemen in England, Scotland, Ireland, America, or elsewhere, shall see fit to follow the same mode of address to the ladies, I shall have no objection, providing they address themselves to proper persons.

"Madame,

"Upon the consideration of the good reputation you bear in the nation, I find an inclination to offer you my salutation; and, upon my salvation, if this my declaration finds your acceptation, it will cause an obligation that will be of long continuation, even from generation to generation."

The ladies in France are very amorous, and those that are married are not much troubled with their husbands being jealous of them, let them be honest or dishonest: and you may court a Frenchman's wife before his face, and he will not be jealous of you, as I was informed. Great numbers of the lewd women are said to be licensed by authority, to keep public houses for the entertainment of persons of that character.

The disease that is commonly spread by such people is rather upon the decline at Paris, it is said; owing to the frequent use of different kinds of remedies, as preventatives, &c.