Oxford.

Scotch Grievance (Vol. ix., p. 160.).—Your correspondents refer to coins of a period when the Scotch do not complain. Their grievance, as alleged, is as to the mode of bearing the lion since the Union in 1707; to which the instances quoted, between the time of James I. and William III., have no reference.

G.

"Corporations have no Souls," &c. (Vol. viii, p. 587.).—The following, which I extract from Hone's Table-Book, is probably the remark to which your correspondent B. alludes:

"Mr. Howel Walsh, in a corporation case tried at the Tralee assizes, observed that a corporation cannot blush. It was a body, it was true; had certainly a head—a new one every year—an annual acquisition of intelligence in every new lord mayor. Arms he supposed it had, and long ones too, for it could reach at anything. Legs, of course, when it made such long strides. A throat to swallow the rights of the community, and a stomach to digest them! But who ever yet discovered, in the anatomy of any corporation, either bowels or a heart?"

Henry H. Breen.

St. Lucia.

Devereux Bowly (Vol. ix., p. 173.).—In reply to Uneda's inquiry, Devereux Bowly, watchmaker, of Lombard Street, London, died Mar. 15, 1773, in his seventy-eighth year.

He was a member of the Society of Friends, and being at the time of his decease a widower, and without family, he left a large portion of his property to their school, then at Clerkenwell, in the neighbourhood of which he resided.