I left Callao on the 13th in the "Peru," Captain Bloomfield -on board were Mrs. Bloomfield-Capt: and Mrs. Hall, and many others to the number of thirty-French, Native, English and American passengers. Called at Payta a few hours, and had breakfast á la Payta. At Guayaquil we stayed a daythe 90 miles of river sailing was very beautiful. The weather, as it is nearly on the Equator, was awfully hot: I went on shore and returned to dinner. The mosquitoes were large and innumerable—with the lights on board they were attracted in millions—and to console ourselves we could only eat a bite with one hand and kill mosquitoes with the other. My face, legs, and hands, will bear the marks some days to come. We drank iced water and light wines to keep our tempers calm: and after some fun (and some attention to business) in the evening on shore, got away from the infernal, hot, disagreeable place with pleasure, at 5 a.m. three days ago. It is terribly hot now, and for some days past, on board. I am without stockings-dressed in thin blue flannel-do nothingand am smoking hot, like a stewed potato. Our food is very good-breakfast and lunch to appetite's desire. Dinner gives us beef, mutton, geese, turkey, chicken-boiled and roastpies, tarts and puddings of all home and native fruits-pine apples, bananas, paltos, mangoes, apples, pears, etc., etc., which change their quality number and kind at each of these tropic ports. We get iced water for two shillings a day, including ice for our claret, champagne, etc. Cigaritos to

heart's content.

My poor friend Stevens, whom I once informed you had left Chile with heart disease, is on board. He suffers much and I am greatly attached to him. I hope he may reach his home at Boston.

Capt Bloomfield is very jolly: Mrs. is very well: we play whist and vingt-et-une at nights. I get a good sea bath every morning-hear the ladies talk scandal-Mrs. Hall complains that a nice little French girl on board is spoiled: and she, having no children, shows her love of good manners by allowing her lap-dog to absorb her affection and care, and to run on the table and drink out of her glass. In a bad humour for writing. I am affectionately yours,-HENRY.

PACIFIC OCEAN,

STEAMER "PERU," 300 MILES SOUTH OF PANAMA, 20 FEBRUARY, 1863. MY DEARLY BELOVED MOTHER! Just before leaving Lima I had the melancholy news of my poor Father's death. Το me it would have been a great affliction to have seen him die; and yet it pains my heart to think that whilst his last words were those of blessings for me, that I should have been on my way home, yet still ten thousand miles from him, when he so much longed for my presence!

I always loved my Father from my earliest days, and through all the changes of his life, his good qualities and pleasing virtues as a man ever endeared him to me. His failings, however much they may be regretted have long been forgotten they were but few-nay, I think he had only one; and in that his deeds never led to the injury of others. How few of us pass through life with so few errors-and how few forget and forgive as freely as my Father did. He was a man who could not wish others ought but good and was always ready to put a veil over the past errors and failings of friends.

I am comforted in my absence, to learn that he loved my wife so much, and I am grateful to her as I ought to be for the care and attention she showed him in the last years and the last moments of his life. If ever I should for a passing moment forget the love I owe to her, she would but need to recall my father's last words-that "Henry would love her for her goodness," and I should return to my affection. I trust that the spirit of my Father will be powerful to guide me from future evil-and that his memory may be a new bond of love amongst us. I am comforted in the hope that, my efforts in life were the means of soothing his path to the grave: it will be a melancholy and a sad pleasure to visit the still quiet resting place at Crosscrake where he is buried: there is a loneliness about the spot which I ever felt; and now that my Father sleeps there, it will have a more sad and suggestive influence upon me, as a spot where his own good uncle sleeps, and about which hang many memories of my boyish days.

I know, my dear Mother, how often you will hear his voice -that voice in which so many of his sufferings, in 40 years of ill-health, were told. For thirty years we have been fearing and watching for his death and now it has come too soon!

You, and Brother Edward who is far away as I am—and James and Sister Barbara-must all have felt my father's loss deeply-for the "old General," was a good old man! May his ashes rest in peace! May God comfort you, my dear old Mother; this vast ocean on whose immense bosom I am, seems to whisper on its sad waves-"be comforted". I am yours affectionately,-HENRY.

NOTES AT PANAMA.

22 FEBRUARY, 1863.

Cotton grows wild in Panama, both arbaceous and herbaceous. I saw a pod from the Pearl Islands sown in September last year from Sea Island seeds: the cotton has been once gathered and now bears a hundred beautiful pods, somewhat like the Peruvian. Señor Zablas tells me he has known a tree bearing on his estate, and that when he supposed it to be 15 years old it was still bearing luxuriantly. Mr. Cowan, H.B.M.'s Consul at Aspinwall, where he has lived 35 years and enjoyed robust health, says there was at one time a fine cotton estate on the Magdalena near Cartagena on alluvial soil-that it ceased to be cultivated, but must be a fine region for cotton. Nicaragua sends this year 2000 bales sold at 8d. per lb. in the pod, but at present selling at 16d., somewhat better than Peruvian, and has been sold at 60 cents in the States during the war. There seems a need of some good depot of samples of English goods on the Isthmus, or even a good stock to be kept, when buyers from Cartagena, Venezuela, and North, would find it convenient to go there to buy.

Pearls are found in fair quantities, and it is supposed that some 250,000 dollars may be sent away annually. The pearl season is from June to February; in the other months the water is too cold. The pearls are never found with dead fish, and those of good size and colour sell by the size or carat. Small, or seed pearls, sell by the ounce. They have been found as large as pigeon's eggs. Mr. Steffens, a German, who showed me his stock, has an order to send two annually to one of the Courts of Europe, supposed to be meant for a marriage present to some, at present, infant Princess. Pearls

are the result of disease in the fish. They are black and white and other colours, but pure white the most valuable. The really valuable ones must have a full round or full pear shape, and when two pearls are of equal size and form, the value is enhanced. India rubber and vegetable ivory are exported, and the latter is seen packed in heaps like potatoes. On all these matters I had much talk with resident gentlemen, as my object was to get information for Manchester business: but they are matters outside these letters. But those who want to do good business should aid at payment being taken both in cash and produce. On 3rd March I visited Old Panama: and saw the ruin of San Jerome-wonderfully fine variety of colour in the trees: I got from the hills about on the surface, pieces of bloodstone and chalcedony, which exist in great quantities. Le Chevalier Bray de Buyser who has been travelling with me from Valparaiso, went with me he is a most interesting man and was at Solferino with Napoleon he is going home (having written some 20 vols. of travels) by the way of the Sandwich Islands, Japan, etc. When we parted he gave me a water-colour drawing from his portfolio, and his photograph, and with tears in his eyes said "Don't forget me. He meant to go by the Suez Canal so I gave him a letter to my brother in Cairo.

From the Consuls, the manager of the Railway, Mr. Nelson, and the Proprietor of the "Panama Star," Mr. Boyd, and other gentlemen, I received great kindness and attention during my three weeks stay. During my stay I rode with the proprietor of the "Star" to the Rio Negro, and with a native boatman took a row on the river-my friend staying behind with a native girl who had come there for the season, for her health. She was keeping a little store with a few bottles of various drinks to dispose of, and I thought it like seeking for a life fit only for the incomparable Mark Tapley. The river ran between high banks of steaming mud, and beautiful large white birds were sailing about, and my boatman sang me a few native love songs which added a charm to my adventure. The boat or canoe, was only just large enough for two, and now and then as we got near the muddy bank, we ran on the backs of crocodiles that grunted hard as the canoe scrubbed over them. The scene was lovely and very interesting. On my return we took a drink at the native girl's store, and as a memorial of our visit she gave us each a shell, with a bit of