MEMORABLE.
SIR,—So many punning Epitaphs have recently appeared in the Times à propos of "BOB LOWE," that I am sure you will now allow me to produce and publish what was rejected by your Editor, long before the decease of the above-mentioned eminent Statesman. I thought it, and still think it, uncommonly good; but the then Editor said, "No—it is unseemly to joke about the decease of a living celebrity." Now on the good old maxim of "Nil nisi bonum," I beg you will produce this, as I'm sure it is, and always was, uncommonly bonum, and like good wine, all the better for keeping. Here it is:—