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refraction, and under its influence objects are curiously duplicated. It gives to words a meaning beyond that which nature intended; and as the second sense is usually opposite to the first, it may be compared to a town represented by two members, the one a Whig, the other a Tory. It sometimes" ceeds itself," and may be charged with three meanings; but in this case, it rather perplexes than pleases, like three in a gig, which is quite too much for any one horse. Some men affect to hold all puns in utter contempt, but if you trace this feeling to its source, it will generally be found to have originated in a futile attempt to concoct them: such persons often take them in their literal sense only, and then pretend not to see the joke; an old trick, long since practised by the ladies, in the case of a voluptuous double entendre.

But stay! we shall lose ourselves in an essay, while we only intended to write a brief exordium, like the renowned archer of old, who

In a word, then, Mr. Hood has published the third volume of his Comic Annual, and set the country in a broad grin, from one end to the other. The incendiary forgets to fire his master's rick, for he is reading the "Bailey Ballads;" the veteran M.P. neglects his fiftythird speech upon Parliamentary Reform, for he is perusing the "Ode to Mr. Hume," preparatory to a vigorous attack upon that gentleman. The King, we are credibly informed, is vastly taken with the "Pugsley Papers;" and my landlady's eldest daughter, Selina Maria, is at this moment warbling the "Lines to Mary," in a strain beautifully comico-pathetic. As for ourselves, we shall not be able to go to church again these three weeks, so much have we lost of our accustomed gravity; and it was but the other day that we were turned out of a burial society's anniversary meeting, for bursting into an immoderate fit of laughter just as the chairman was proposing the first resolution.

But hear Mr. Hood:

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In compliment to His Majesty, we give our readers a taste of the Pugsley Papers." The following is a letter from Mrs. P., whose husband, formerly a shoe-merchant in London, has succeeded to a fine fortune and estate is Lincolnshire.

"From Mrs. Pugsley to Mrs. Mumford, Bucklersbury.

"MY DEAR MARTHA, "In my ultimatum I informed of old Wrigglesworth paying his natural debts, and of the whole Middlefen estate coming from Lincolnshire to Barbican. I take the opportunity of the family being all restive in bed, and the house all still, to give an account of our moving. Our furniture, &c. came by the waggon, and I am sorry to say a poor family at the same time, and the little idle boys with their knives have carved and scarified my rosewood legs, and what is worse, not of the same patterns: but as people say, two Lincolnshire removes are as bad as a fire in London.

“The first thing I did on coming down, was to see to the sweeps going up, but I wish I had been less precipitous, for the sutty wretches stole four good flitches of bacon, as was up the kitchen chimbly, quite unbeknown to me. We have filled up the vacancy with more, which smoke us dreadfully, but what is to be cured must be endured. My next thing was to have all holes and corners cleared out, and washed and scrubbed, being left, like bachelors' places, in a sad state, by old single W.

For a rich man, I never saw one that wanted so much cleaning out: there were heaps of dung about as high as hay-stacks, and it cost me five shillings a load to have it all carted

off the premises; besides heaps of good-for-nothing littering straw, that I gave to the boys for bonfires. We are not all to rights yet; but Rome wasn't built in St. Thomas's day.

"It was providential I hampered myself with cold provisions, for, except the bacon, there were no eatables in the house. What old W. lived upon is a mystery, except sallads, for we found a whole field of beet-root, which, all but a few plants for Dorothy to pickle, I had chucked away. As the ground

was then clear for sowing up a crop, I directed George to plough it up, but he met with agricultural distress. He says as soon as he whipped his horses, the plough stuck its nose in the earth, and tumbled over head and heels. It seems very odd when ploughing is so easy to look at; but I trust he will do better in time.

"I expect we shall have bushels upon bushels of corn, though sadly pecked by the birds, as I have had all the scarecrows taken down for fear of the children dreaming of them for Bogies. For the same dear little sakes, I have had the well filled up, and the nasty sharp iron spikes drawn out of all the rakes and harrows. Nobody shall say to my teeth, I am not a good mother. With these precautions, I trust the young ones will enjoy the country when the gypsies have left, but till then I confine them to round the house, as its no use shutting the stable door after you've had a child stole.

"I intended to have sent you a quantity of wall-fruit for preserving, and am sorry you bought the brandy before-hand, as it has all vanished in one night by picking

, Esq. Piazza Coffee

and stealing, notwithstanding I had ten dozen of bottles broke on purpose to stick atop of the wall. But I rather think they came over the pales, as George, who is very thoughtless, had driven in all the new tenter-hooks with the points downwards. Our apples and pears would have gone too, but luckily we heard a noise in the dark, and threw brickbats out of the window, that alarmed the thieves by smashing the cowcumber frames. comfort is, the house-dog is very vicious, and won't let any of us stir in or out after dark-indeed nothing can be more furious, except the bull, and at me in particular. You would think he knew my inward thoughts, and that I intend to have him roasted whole when we give our grand housewarming regalia.

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"With these particulars, I remain, with love, my dear Martha,

"Your affectionate sister,

"BELINDA PUGSLEY."

The "Assent to the summut of Mount Blank," is as refreshing as an ice in the dog-days. It is written by a gentleman's gentleman, who accompanied his master in the perilous enterprize.,

"It was on the 1st of Augst, -I remember by my wags cumming dew, and I wanted to be riz,

-that Me and master maid up our minds to the Mounting. While we waited at Sham Money, our minds sevral tims misgiv, but considdring only twelve gentelmen and never a footmun had bin up, we determind to make ourselves particler, and so highered gides to sho us up. The first thing I did was to change my blew and wite livry, as I guest we shood hav enuf of blew and wite on the mounting— but put on a dread nort for fear of

every thing-takin care to have my pockets well cramd with sand witches, and, as provd arterwards, they broke my falls verry much when I slipd on my bred and ams. The land Lord was so kind as lend me His green gaws tap room blind for my eyes, and I recumend no boddy to go up any Snow Hill without green vales-for the hice dazls like winkin. Sum of the gides wanted me to ware a sort of crimpt skates, but thought my feet would be stifer for a cramp on-and declind binding any think xcept my list garters round my shews. I did all this by advize of John Mary Cuthay, the chief gide, who had bin 8 tims up to every think. Thus a tired ve sit out, on our feat, like Capting Paris, with our Nor poles in our hands,-master in verry good sperrits, and has for me I was quite ellivated to think what a figger the Summut of Mount Blank wood cut down the airys of Portland Place.

"After sliping and slideing for ours, we cum to the first principle Glazier, To give a correct noshun, let any won suppose a man in fustions with a fraim and glass and puttey and a dimond pencel, and its quite the revers of that. It's the same with the Mare of Glass. If you dont think of a mare or any think maid of glass you have it xactly. We was three ours gitting over the glazier, and then come to the Grand Mullets, ware our beds was bespoak that is, nothing but clean sheats of sno,and never a warmin pan. There we was,-all Sno with us Sollitory figgers atop. Nothink can give

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the sublime idear of it but a twelf Cake. The Gides pinted out from hear the Pick de Middy, but I was too cold to understand Frentch -and we see a real Shammy leep