not be regardless of wisdom and understanding; which, I have every reason to hope, you have opportunities of attaining; blessed with wise and provident parents, who have, no doubt, exerted themselves in providing you with a good and liberal education; which is the most permanent and valuable legacy they can bestow; and if these benefits have been conferred on you, my dear boy, they may, with God's blessing, and that of your parents, (which I hope you may always deserve), elevate your position in society; which I grant is already highly respectable; but always strive, as your worthy father has done before you, to gain an independent footing of your own; that all your relatives, of which I shall be proud to be acknowledged, as one may look with pleasure on the honest endeavours you make for advancement. It is impossible for me, at present, to enter into detail, on various subjects, that more than once have have occurred to me, as useful for your guidance as a young man commencing your career in life; especially if you intended, as many of your age are now doing, to establish yourself in a foreign country. On this, however, I feel satisfied, that the more extended knowledge and experience of your father, if still spared to preside over you, will be found sufficient; as the distance I am removed from you, and the want of knowledge as to your circumstances and position, render it, as I observed, difficult to enter into detail; though I may venture to advise that if a good provision is made for your home, you ought not to abandon it for imaginary fortunes abroad. But as I intend treating more fully on this subject, with your mother. I will proceed to give a short outline of the part of the world I am living in, and my present occupation. In reading the newspapers, you must frequently observe reference made to New Zealand; with long Parliamentary debates concerning it. You will therefore imagine it must be a place of importance to be so much noticed. That, I can assure you, it is of very considerable importance,- possessing I may safely say, the finest climate in the known world, very far superior to that of New South Wales, you have heard so much; nor could I confidently affirm its superiority, without reference to gentlemen of undoubted authority; who have been to other parts, where the climate is mild and healthy. It has also a rich and fertile soil, which hundreds of our poor country-people would, if industrious, become independent. By independence, you must not understand great wealth; but a freeness from want of food, and the common necessaries of life; with moderate provision for a rising family; and this is, of all other countries that I know or hear of, the best suited for bettering the circumstances of a poor man moderately industrious; that is, such men as we at home, term cotters or small tenants, of this class, from Devonshire and Cornwall. There are a few hundred where I am now living; and it gives me great pleasure to visit their cottages and witness their industry and perseverance. Some become possessed of cows; for which they pay from £18 to £30. Others rear pigs and goats; and have abundance of vegetables growing in their gardens; amongst which are the delicious and cooling water-melon and cucumber; of which, in addition to what grow in my own garden, they send me numbers, as