the converse of the proverb, "All work and no play, makes Jack a dull boy." But to our letters.

"The sons of Neptune, of His Majesty's ship Doris, commanded by Captain T.G., return their most grateful thanks for his kind condescension for granting them the favour that has been allowed to them from time immemorial, in crossing the Equinoctial, on our Old Father Neptune's dominions, when we hope the characters will meet your Honour's approbation, which will appear in the margin.

Thomas Clark, quarter-master, Neptune.
J. Ware, forecastle, Amphitrite.
W. Knight, Amphitrite's Son.
W. Sullivan, 2d captain main-top, Triton.
C. Brisbane (negro), Triton's Horse.
J. Thompson, gunner's mate, High Sheriff.
J. White, forecastle, Sub Sheriff.
W. Sinclair, captain forecastle, Barber.
J. Smith, J. Forster, Michael Jaque, Barber's Mates.
J. Gaggin, Clerk.
W. Bird, captain fore-top, Chief Constable.
Nine assistants.
J. Duncan, boatswain's mate, Coachman.
J. Clark, Postilion.
J. Leath, Footman.
J. Speed, Painter.
W. Lundy, Bottle-holder.
W. Williamson, Satan.
J. Williams, Judge Advocate.
Eight Sea-horses.

"So we have given you as good a relation as possibly our weak abilities afford us; and, honoured Captain, believe us when we say, we wish you every happiness this life can afford, and your honoured lady entirely included, and believe us yours, &c. &c. &c.

"Britton's Sons."

Answer.

"I received your letter with the list of characters that are to appear in Father Neptune's train on our crossing the line, of which I completely approve. I have to thank you for your kind wishes both for Mrs. G—— and myself, and to assure you, that the greatest pleasure I can feel in the command of this ship, will be in promoting the happiness and comfort of the whole of Britain's sons on board the Doris.

"Believe me your sincere friend,
Thos. G——,

"H.M.S. Doris, at Sea, Sept 5th, 1821.
To Britain's Sons, H.M.S. Doris."

It would be worth while to enquire into the origin of the merry-making on crossing the line. As the Arabs, an astronomical people, have it, it has probably some reference to their now-forgotten worship of the heavenly bodies. Like us, they set on fire some combustible matter or other, and let it float away, but they add some food to it, as if there had once been a sacrifice accompanying the festival. Such, at least, I have been assured by several gentleman well acquainted with the Arab traders in the Eastern sea, is their practice.