About nine livres (or seven shillings and sixpence) are paid for admittance in the first places for each person at the “opera,” at “le théâtre de la Feydeau,” and at “le théâtre de la rue Favart;” at the “théâtre françois” six livres, twelve sols, (or five shillings and sixpence english) and in the little theatres, half a crown, or three shillings. I cannot give the prices exactly, as they vary according to the manner in which you go to the play-house. In taking a box, more is paid for each ticket, than what is otherwise paid simply for the admittance of each individual at the door.

Clothing is very expensive. A plain frock of superfine cloth costs from four louis to five and a half, according to the fashion of the tailor: and I am told, that ladies’ muslins are at least four times dearer than in London.

About lodgings, it is very necessary that those who intend visiting Paris should make previous arrangements. The hotels are not so numerous as before the revolution; and the difficulty of getting well accommodated is much greater than any one, who has not been here, can possibly conceive. Great advantage is also taken of the situation of strangers, who arrive (unprepared) at one of these houses with post horses, the drivers of which are always impatient, and very often impertinent, if you detain them long in seeing rooms, or go to several hotels, before you are settled.

To enable you and your friends to form some idea of the merits of the different hotels, and accordingly to give directions to your correspondents, I will add a list and short account of the most celebrated.

“L’Hôtel de Grange Batelière, rue de Grange Batelière,” in the Chaussée Dantin, (where Lord Cornwallis lodged) is a large and spacious house, in which there are many handsome apartments. It has also the advantage of a fine and extensive garden. I think I have heard, that the charges here are rather high. The situation of the house is excellent; adjoining the Boulevard, nearly opposite “la rue de la Loi (or de Richelieu),” and in that part of the town, which is now esteemed the most fashionable.

“L’Hôtel de l’Empire,” rue Cerruti, (formerly the private house of M. la Borde, the king’s Banker) is much frequented by the english. It is of course expensive. The high reputation which this hotel enjoys, induced me to go there on my first arrival. I was much disappointed. I did not find either the lodgings good, or the cooking very superiour. The principal apartment is certainly very splendid, the price of which is ninety louis per month; but the other rooms have nothing very particular to recommend them. Every kind of refreshment is found in the house, and charged by the article, as at the hotels in London, and at about the same prices.

This house is also in the “Chaussée Dantin,” and not far distant from “l’Hôtel de Grange Batelière.”

In the “rue de la Loi,” (or “de Richelieu”) there are several hotels; but the situation, though extremely central and convenient, has the disadvantage of being very noisy. The upper part of the street, near the Boulevard, is the most agreeable; and in that position are “l’Hôtel de l’Europe,” and “l’Hôtel des Étrangers.” They appear good houses. I know nothing of their character.

“L’Hôtel d’Angleterre, rue des Filles de St. Thomas,” very near the “rue de la Loi,” has been inhabited by several English this winter. The charges are said to be expensive. The situation is convenient; but it is noisy, and surrounded by houses.

“L’Hôtel des Étrangers, rue Vivienne,” very near the “rue de la Loi,” and the “Palais Royal,” is also in the centre of the town. This house I have heard more generally commended by those who have lodged there, as to its prices, accommodations, and kitchen, than any other at Paris; but I cannot say I like the street where it stands, which is both close and dirty.