Sir,—If you wish to immortalise yourself as Chancellor of the Exchequer, now is your opportunity. You have a surplus, I believe, of eight or nine millions? This is about the figure required to provide the Members of the London County Council with a moderate-sized palace, not perhaps entirely suited to their exalted dignity, but, at least, sufficient to house them in something like proper and fitting style. A site should be secured on the Embankment, by clearing away Somerset House, and the intervening buildings, including the blocks of the Inner and Middle Temple, which could all be carted away and re-erected further down, say, at Millbank, and on the space thus secured a white marble structure could be reared with an adequately imposing façade facing the river, that would in some slight degree represent the majesty of the illustrious body destined to occupy it. I don't say that nine millions would be enough thoroughly to carry out the design I have in view, but your surplus might serve as a central fund to begin upon, to which Parliament, no doubt, would cheerfully add another five or six millions if required. Such an obvious use for your money, I feel, needs no further argument from yours encouragingly and suggestively,

A Full Blown London County Councillor.

Sir,—I have several near relatives in the Colonies, with whom I have, owing to the present exorbitant rates for postage, not communicated for many years. This fact has suggested to me that the golden opportunity now offers itself to you of re-uniting family ties, re-opening closed correspondence, restoring natural affection in otherwise hardened breasts, and, in a word, consolidating the Empire, it may be, for countless ages yet unborn. Spend your surplus, Sir, in providing this country and all her dependencies with a farthing postage—mind, not a penny, but a Farthing Postage! I read somewhere that the actual cost to the Government for the transport of letters was at the rate of ten for a penny. Thus your four millions sunk in the enterprise ought to produce you an immediate profit, at least so I make it, of six millions a year. But, profit or no profit, think of the boon to thousands of Englishmen like myself, who could then stand a penny-worth of correspondence in the year, with children with whom now they are unable to communicate, owing to the cruel and crushing charge of fivepence for a single letter. Picture one who, though not close over money matters, and full of love for his offspring, must yet sign himself

A Circumspect and Cautious Parent.

Sir,—Have you read Lord Wolseley's article in this month's Harper? He advises a higher rate of pay for the rank and file of the British Army? Verbum sap. You understand. It is clear what you must do with your surplus. Ensure Tommy Atkins six-and-six-pence a day, and you will have every Regiment in the Service thronged with real live Gentlemen. This is what is wanted (so I gather from Lord W.'s article) to make the British Army, if not the most costly, at least the most respectable in the world. Come, Sir, do not make it necessary that you should be reminded a second time of your plain and obvious duty by

A Sanguine and Expectant Private.

Sir,—There can be no doubt in regard to the proper destination of those surplus millions, the fitting disposition of which, I am informed, is involving you in no little perplexity. They seem in a special manner to furnish the legitimate answer to the almost universal cry, now going forth, for "Free Education." Here then is your opportunity. And it is a magnificent one. Your surplus will enable a wise and paternal Government to give not merely education, free of cost, to every child in the three kingdoms, but will supply it with ample means to infuse the very highest culture attainable into the very dregs of the population. Spanish, Italian, German, Russian, French, Chinese, together with riding, dancing, painting in oil colours, hydrostatics, and the elements of Court etiquette, will, henceforth, comprise the curriculum of the veriest gutter-child.

Can you, Sir, contemplate such a brilliant, such a soul-stirring prospect unmoved? That you cannot, and will at once hand over your useful millions for the purpose of carrying into effect the above modest but magnificent scheme, is the firm belief of yours suggestively,

The Latest Teacher of the Young Idea.