The bourgeois of this place seem to live at their ease, probably in consequence of their trade with the English. Their houses consist of the ground-floor, one story above, and garrets. In those which are well furnished, you see pier-glasses and marble slabs; but the chairs are either paultry things, made with straw bottoms, which cost about a shilling a-piece, or old-fashioned, high-backed seats of needle-work, stuffed, very clumsy and incommodious. The tables are square fir boards, that stand on edge in a corner, except when they are used, and then they are set upon cross legs that open and shut occasionally. The king of France dines off a board of this kind. Here is plenty of table-linen however. The poorest tradesman in Boulogne has a napkin on every cover, and silver forks with four prongs, which are used with the right hand, there being very little occasion for knives; for the meat is boiled or roasted to rags. The French beds are so high, that sometimes one is obliged to mount them by the help of steps; and this is also the case in Flanders. They very seldom use feather-beds; but they lie upon a paillasse, or bag of straw, over which are laid two, and sometimes three mattrasses. Their testers are high and old-fashioned, and their curtains generally of thin bays, red, or green, laced with taudry yellow, in imitation of gold. In some houses, however, one meets with furniture of stamped linen; but there is no such thing as a carpet to be seen, and the floors are in a very dirty condition. They have not even the implements of cleanliness in this country. Every chamber is furnished with an armoire, or clothes-press, and a chest of drawers, of very clumsy workmanship. Every thing shews a deficiency in the mechanic arts. There is not a door, nor a window, that shuts close. The hinges, locks, and latches, are of iron, coarsely made, and ill contrived. The very chimnies are built so open, that they admit both rain and sun, and all of them smoke intolerably. If there is no cleanliness among these people, much less shall we find delicacy, which is the cleanliness of the mind. Indeed they are utter strangers to what we call common decency; and I could give you some high-flavoured instances, at which even a native of Edinburgh would stop his nose. There are certain mortifying views of human nature, which undoubtedly ought to be concealed as much as possible, in order to prevent giving offence: and nothing can be more absurd, than to plead the difference of custom in different countries, in defence of these usages which cannot fail giving disgust to the organs and senses of all mankind. Will custom exempt from the imputation of gross indecency a French lady, who shifts her frowsy smock in presence of a male visitant, and talks to him of her lavement, her medecine, and her bidet! An Italian signora makes no scruple of telling you, she is such a day to begin a course of physic for the pox. The celebrated reformer of the Italian comedy introduces a child befouling itself, on the stage, OE, NO TI SENTI? BISOGNA DESFASSARLO, (fa cenno che sentesi mal odore). I have known a lady handed to the house of office by her admirer, who stood at the door, and entertained her with bons mots all the time she was within. But I should be glad to know, whether it is possible for a fine lady to speak and act in this manner, without exciting ideas to her own disadvantage in the mind of every man who has any imagination left, and enjoys the entire use of his senses, howsoever she may be authorised by the customs of her country? There is nothing so vile or repugnant to nature, but you may plead prescription for it, in the customs of some nation or other. A Parisian likes mortified flesh: a native of Legiboli will not taste his fish till it is quite putrefied: the civilized inhabitants of Kamschatka get drunk with the urine of their guests, whom they have already intoxicated: the Nova Zemblans make merry on train-oil: the Groenlanders eat in the same dish with their dogs: the Caffres, at the Cape of Good Hope, piss upon those whom they delight to honour, and feast upon a sheep's intestines with their contents, as the greatest dainty that can be presented. A true-bred Frenchman dips his fingers, imbrowned with snuff, into his plate filled with ragout: between every three mouthfuls, he produces his snuff-box, and takes a fresh pinch, with the most graceful gesticulations; then he displays his handkerchief, which may be termed the flag of abomination, and, in the use of both, scatters his favours among those who have the happiness to sit near him. It must be owned, however, that a Frenchman will not drink out of a tankard, in which, perhaps, a dozen of filthy mouths have flabbered, as is the custom in England. Here every individual has his own gobelet, which stands before him, and he helps himself occasionally with wine or water, or both, which likewise stand upon the table. But I know no custom more beastly than that of using water-glasses, in which polite company spirt, and squirt, and spue the filthy scourings of their gums, under the eyes of each other. I knew a lover cured of his passion, by seeing this nasty cascade discharged from the mouth of his mistress. I don't doubt but I shall live to see the day, when the hospitable custom of the antient Aegyptians will be revived; then a conveniency will be placed behind every chair in company, with a proper provision of waste paper, that individuals may make themselves easy without parting company. I insist upon it, that this practice would not be more indelicate than that which is now in use. What then, you will say, must a man sit with his chops and fingers up to the ears and knuckles in grease? No; let those who cannot eat without defiling themselves, step into another room, provided with basons and towels: but I think it would be better to institute schools, where youth may learn to eat their victuals, without daubing themselves, or giving offence to the eyes of one another.

The bourgeois of Boulogne have commonly soup and bouilli at noon, and a roast, with a sallad, for supper; and at all their meals there is a dessert of fruit. This indeed is the practice all over France. On meagre days they eat fish, omelettes, fried beans, fricassees of eggs and onions, and burnt cream. The tea which they drink in the afternoon is rather boiled than infused; it is sweetened all together with coarse sugar, and drank with an equal quantity of boiled milk.

We had the honour to be entertained the other day by our landlord, Mr. B—, who spared no cost on this banquet, exhibited for the glory of France. He had invited a newmarried couple, together with the husband's mother and the lady's father, who was one of the noblesse of Montreuil, his name Mons. L—y. There were likewise some merchants of the town, and Mons. B—'s uncle, a facetious little man, who had served in the English navy, and was as big and as round as a hogshead; we were likewise favoured with the company of father K—, a native of Ireland, who is vicaire or curate of the parish; and among the guests was Mons. L—y's son, a pretty boy, about thirteen or fourteen years of age. The repas served up in three services, or courses, with entrees and hors d'oeuvres, exclusive of the fruit, consisted of about twenty dishes, extremely well dressed by the rotisseur, who is the best cook I ever knew, in France, or elsewhere; but the plates were not presented with much order. Our young ladies did not seem to be much used to do the honours of the table. The most extraordinary circumstance that I observed on this occasion—as, that all the French who were present ate of every dish that appeared; and I am told, that if there had been an hundred articles more, they would have had a trial of each. This is what they call doing justice to the founder. Mons. L—y was placed at the head of the table and indeed he was the oracle and orator of the company; tall, thin, and weather-beaten, not unlike the picture of Don Quixote after he had lost his teeth. He had been garde du corps, or life-guardman at Versailles; and by virtue of this office he was perfectly well acquainted with the persons of the king and the dauphin, with the characters of the ministers and grandees, and, in a word, with all the secrets of state, on which he held forth with equal solemnity and elocution. He exclaimed against the jesuits, and the farmers of the revenue, who, he said, had ruined France. Then, addressing himself to me, asked, if the English did not every day drink to the health of madame la marquise? I did not at first comprehend his meaning; but answered in general, that the English were not deficient in complaisance for the ladies. "Ah! (cried he) she is the best friend they have in the world. If it had not been for her, they would not have such reason to boast of the advantages of the war." I told him the only conquest which the French had made in the war, was atchieved by one of her generals: I meant the taking of Mahon. But I did not choose to prosecute the discourse, remembering that in the year 1749, I had like to have had an affair with a Frenchman at Ghent, who affirmed, that all the battles gained by the great duke of Marlborough were purposely lost by the French generals, in order to bring the schemes of madame de Maintenon into disgrace. This is no bad resource for the national vanity of these people: though, in general, they are really persuaded, that theirs is the richest, the bravest, the happiest, and the most powerful nation under the sun; and therefore, without some such cause, they must be invincible. By the bye, the common people here still frighten their wayward children with the name of Marlborough. Mr. B—'s son, who was nursed at a peasant's house, happening one day, after he was brought home, to be in disgrace with his father, who threatened to correct him, the child ran for protection to his mother, crying, "Faites sortir ce vilaine Malbroug," "Turn out that rogue Marlborough." It is amazing to hear a sensible Frenchman assert, that the revenues of France amount to four hundred millions of livres, about twenty millions sterling, clear of all incumbrances, when in fact their clear revenue is not much above ten. Without all doubt they have reason to inveigh against the fermiers generaux, who oppress the people in raising the taxes, not above two-thirds of which are brought into the king's coffers: the rest enriches themselves, and enables them to bribe high for the protection of the great, which is the only support they have against the remonstrances of the states and parliaments, and the suggestions of common sense; which will ever demonstrate this to be, of all others, the most pernicious method of supplying the necessities of government.

Mons. L—y seasoned the severity of his political apothegms with intermediate sallies of mirth and gallantry. He ogled the venerable gentlewoman his commere, who sat by him. He looked, sighed, and languished, sung tender songs, and kissed the old lady's hand with all the ardour of a youthful admirer. I unfortunately congratulated him on having such a pretty young gentleman to his son. He answered, sighing, that the boy had talents, but did not put them to a proper use—"Long before I attained his age (said he) I had finished my rhetoric." Captain B—, who had eaten himself black in the face, and, with the napkin under his chin, was no bad representation of Sancho Panza in the suds, with the dishclout about his neck, when the duke's scullions insisted upon shaving him; this sea-wit, turning to the boy, with a waggish leer, "I suppose (said he) you don't understand the figure of amplification so well as Monsieur your father." At that instant, one of the nieces, who knew her uncle to be very ticklish, touched him under the short ribs, on which the little man attempted to spring up, but lost the centre of gravity. He overturned his own plate in the lap of the person that sat next to him, and falling obliquely upon his own chair, both tumbled down upon the floor together, to the great discomposure of the whole company; for the poor man would have been actually strangled, had not his nephew loosed his stock with great expedition. Matters being once more adjusted, and the captain condoled on his disaster, Mons. L—y took it in his head to read his son a lecture upon filial obedience. This was mingled with some sharp reproof, which the boy took so ill that he retired. The old lady observed that he had been too severe: her daughter-in-law, who was very pretty, said her brother had given him too much reason; hinting, at the same time, that he was addicted to some terrible vices; upon which several individuals repeated the interjection, ah! ah! "Yes (said Mons. L—y, with a rueful aspect) the boy has a pernicious turn for gaming: in one afternoon he lost, at billiards, such a sum as gives me horror to think of it." "Fifty sols in one afternoon," (cried the sister). "Fifty sols! (exclaimed the mother-in-law, with marks of astonishment) that's too much—that's too much!—he's to blame— he's to blame! but youth, you know, Mons. L—y—ah! vive la jeunesse!"—"et l'amour!" cried the father, wiping his eyes, squeezing her hand, and looking tenderly upon her. Mr. B— took this opportunity to bring in the young gentleman, who was admitted into favour, and received a second exhortation. Thus harmony was restored, and the entertainment concluded with fruit, coffee, and liqueurs.

When a bourgeois of Boulogne takes the air, he goes in a one-horse chaise, which is here called cabriolet, and hires it for half-a-crown a day. There are also travelling chaises, which hold four persons, two seated with their faces to the horses, and two behind their backs; but those vehicles are all very ill made, and extremely inconvenient. The way of riding most used in this place is on assback. You will see every day, in the skirts of the town, a great number of females thus mounted, with the feet on either side occasionally, according as the wind blows, so that sometimes the right and sometimes the left hand guides the beast: but in other parts of France, as well as in Italy, the ladies sit on horseback with their legs astride, and are provided with drawers for that purpose.