to the Palais Royal, in a street communicating with the Bourse, and the most fashionable part of the Boulevards, but a few minutes’ walk from all the principal Theatres, at the back of the Royal Library, and in fact in the midst of the most attractive and frequented parts of Paris.  Whilst a long range of immense squares of plate glass not only have an ornamental appearance but have the effect of throwing so powerful a light upon the premises that every possible advantage may be afforded for the examination of the goods.

Just near this spot they are about to open a new street, which will be on the spacious and handsome plan of those which have been recently constructed; many others are projected on the same system, and will have a most beneficial effect, in adding to the salubrity of the capital, by clearing away a number of little dirty lanes and alleys, hundreds of which have already been absorbed in the great improvements which have been effected in Paris within my recollection.  The extensive projects which are in contemplation for the embellishing of the city, would cost some hundreds of millions of francs to carry into effect, but could have been executed, had not so large a sum been required for the erection of the fortifications, which are proceeding, if not rapidly, at any rate steadily.  Concerning their utility or the policy of such a measure, opinion is much divided, but the majority conceive that such circumstances as could render them necessary are never likely to arrive, as they consider that by keeping the frontiers always in the best state of defense, there never could be any fear of an army reaching Paris, as when it occurred under Napoleon, it was after the resources of France had been exhausted by a war of upwards of twenty years, an event that in all probability never could happen again, and that the immense outlay of capital might be applied to purposes so much more calculated to promote the welfare of the country.  Others contend that supposing France to be assailed by three armies, and even that she be victorious over two of them, and it be not the case with the third, that force might march on Paris, which might be immediately taken if it were open as at present, whereas if fortified, the resistance it would be enabled to make would give time for either of the victorious armies to come to its relief.  Whilst a third party pretend that the fortifications are intended more to operate against Paris than in its defence; that in case of any formidable popular commotion the surrounding cannon can be pointed against the city and inhabitants, and any refractory bands that might be disposed to pour in from the province to join the factious could be effectually prevented entering Paris.  Whatever may be the different opinions on the subject, every one must regret such a tremendous expense for almost a visionary object, whilst there is so much capital and labour required for increasing the facilities of communication by means of improved roads, canals, or railways from the opposite points of the kingdom.