MY DEAR SIR,

THE churches here are plainer than one expects in a Roman Catholic country; but many of them are beautifully neat. The altar-pieces are composed of coloured marble, with no other ornaments than plated candlesticks and artificial flowers. We have seen but few paintings, and very little sculpture. The piece which struck us most, was for its singularity as a religious ornament, in one of the chapels of the cathedral. It is a group, with two figures a little detached on each side; neither of whom convey any idea of decency, much less of religion.

The only procession I have seen, I at first mistook for a recruiting party. It was led by a red standard, with drums and fifes playing Malbrook, followed by several detachments of menial ecclesiastics, in party-coloured dresses, with a small crucifix between each division. The rear was brought up by an image of the Virgin Mary, and a chorus. These gentlemen were rather sparing of their music; but what they did perform, was remarkably fine.

On the second night after our arrival, Count AndrÉ gave us a ball at the palace. The dances were all English, except two: the first was La Courance; the other, a Sardinian. It consists of an unlimited number of ladies and gentlemen, who stand in a ring, and dance several times round the centre, in short steps, to a measure, something like the slow time of a Fandango. Every now and then, the whole close; and the men, with an imitation of neighing, first kick their legs forward, then throw them back, fall on their knees, and spring to their places. The ring now opens, and the two ends turning outwards, lead round till they join. After footing it a little thus back to back, the former manoeuvre is repeated, to bring the ring to its original position, and the dance is ended. The ball concluded with Country Bumpkin, to the great delight of the Sardinians, who had never seen it properly danced. I had the pleasure of dancing that, as well as La Courance, and another with the charming Villarias. Different ices were served between the dances, and we broke up about an hour after midnight. We were introduced to near twenty ladies, but none of them are worth a particular description but the three I have named.

The Viceroy is a man of good understanding, and of accomplished manners. He was formerly Governor of Nice, and always remarkable for his partiality to the English. One afternoon when we were almost en famille, he said, "Allons en Angleterre," and led us into another room, where we found a complete tea-table. He was highly pleased at the agreeable surprise he saw in our countenances, and we were equally charmed with his flattering attention. He has had some of us to dine with him every day, and always sends his carriages for us. Let this, my dear friend, be a lesson to us to treat strangers with attention. We are always sure of receiving it abroad, and it is shameful not to return it at home. His son, the Chevalier de Revel, possesses all the politeness of the French, with the sincerity of the English. He has been in every part of England, and speaks our language very fluently.

Sardinia is now subject to the Duke of Savoy, who by the Quadruple Alliance, " A. D. 1720." was obliged to accept it in lieu of Sicily, which was given to the Emperor. It is 140 miles long, and 70 broad, and contains 420,000 souls. The revenue arises chiefly from a duty upon salt, and is barely sufficient to defray its expences; but it certainly might be considerably augmented, as the soil produces wine, corn, and oil in abundance. Most of the salt that is exported, is taken by the Danes and Swedes; the English formerly took great quantities for Newfoundland, but having found the procuring it from Spain and Portugal more convenient, they now take little or none. A profitable tunny fishery is carried on at the south west part of the island, but it is monopolized by the Duke de St. Pierre, and a few more people, who happen to be proprietors of the adjoining land. Wild boars abound in the hilly parts of the island, and here are

some few deer, not so large as ours, but in colour and make exactly the same. I tasted part of one at the Viceroy's, and found it by no means inferior to our doe venison.

The Feudal System still subsists in a limited degree, and titles go with their estates, so that by purchasing the latter, you inherit the former. The regular troops seldom exceed two thousand men, but the militia amount to near twenty-six thousand, of whom eleven thousand are cavalry. Their horses are small, but uncommonly active. In a charge we should beat them, but on a march they would be superior to us. The country people are generally armed; but notwithstanding their having been so long under the Spanish and Italian government, assassinations are by no means frequent; and yet by the laws of the country, if a man stabs another without premeditated malice, within four hours after quarrelling with him, he is not liable to be hanged. On the other hand, the church affords no protection to the guilty.

The Sardinians are not at all bigoted, and, next to the Spaniards, the English are their favorites. In 1708, the Viceroy was disposed to support the Duke of Anjou, but on the approach of the British fleet, the inhabitants obliged him to acknowledge Charles.

The town stands on the side of an hill, rising from the sea, with a rampart round it. The situation is strong by nature; but the works are much out of repair. The worst of this port is, that, on account of the shoalness of the water, men of war are obliged to lay a long distance from the shore; and, although the bay is of a very considerable extent, yet the channel for large ships is so narrow, that, in working out with a contrary wind, it is difficult to avoid getting aground; but, as the bottom is, in general, soft, touching is attended with no bad consequence but the trouble of getting off.

For several leagues round the hill on which Cagliari stands, the country is almost flat; but, although it appears remarkably fine, it is reckoned prodigiously unhealthy; and it is a known fact, that the night air, in many parts of this island, is a kind of poison to strangers. The harvest is got in. The grapes are ripe; but the vintage has scarce begun. The vines are exactly in the order recommended by Virgil. We rode through several of the vineyards, and found the peasants excessively civil. They loaded us with their best grapes; and it was with the utmost difficulty, that we prevailed upon them to accept any money in return. They dress like the Spaniards, to whom they are still much attached; and I found my understanding Spanish a great recommendation, even with the Noblesse, and the divine Lucilla.