If ever there were any substantial tenements of stone and brick on which might well be written the motto "Passing away!" it is those of the great commercial metropolis of the western world. The material substance is enduring enough to last many generations; their soul is a thing of the moment. After it has inhabited its proud apartments, and looked out of its beautiful windows for a few years, it departs, to return no more for ever, and its deserted home becomes at once the receptacle of a soul of lower grade, and its destiny is to pass down, and down, and down, in the scale, as time wears on, and "improvement" sanctifies new regions. One might suppose the pleasure and pride of building would be quite killed by the idea that as soon as one's head is laid in the dust, all the achievements of taste, all the devices of ingenious affection, all the personality, in short, of one's dwelling would be turned out to the gaze and comment of the curious world now so carefully shut out; exposed, depreciated, contemned, and sold to the highest bidder, under circumstances of inevitable degradation. But the ruling spirit of the New World progress seems to reconcile even the reflective to these things. They shrug their shoulders, and say it cannot be helped! Truly, these seem the days "when every man's aim is to be in some more elevated sphere than his natural one, and every man's past life is his habitual scorn; when men build in the hope of leaving the places they have built, and live in the hope of forgetting the years they have lived; when the comfort, the peace, and the religion of home have ceased to be felt." In these particulars, however, the severity of the New World is in a state of transition. Under circumstances so novel, it is not to be wondered at that no leisure has yet been found for the complete harmonization of the social theory in all its parts.

Whether the universal and incessant subdivision of estates will ever be found to allow the addition of the charm of poetic associations to the possession of wealth is a question not yet determined. When all passes under the hammer, what becomes of heir-looms, and whatever else in which family life and interest are bound up? And why should splendor prepare for perpetuity when that which supports it is to be shared among half a dozen or a dozen descendants? Will a rich man be likely to collect works of art under the consciousness that, when "cutting up" time comes, not one of his children will probably be rich enough to retain possession of these treasures that bring no tangible income? Truly, republicans ought to be philosophers, caring only for things of highest moment, and capable of saying to all others—"Get ye behind me!"

But the denizens of New-York Belgravia are not philosophers, at least not philosophers of this stamp. Content with the good things of to-day, they leave the morrow to take care of itself; and many of them live in a style which, even to those who have seen European splendor, seems no less than superb. Their dwellings are unsurpassed in convenience of arrangement and luxury of appliance; their entertainments are of regal magnificence, so far as regal magnificence is purchasable; and for dress and equipage they pour out money like water. In cultivation and accomplishments, they are of course very unequal; for, in a country where the great field of competition has a thousand gates, all opened wide to all comers, and moneyed magnates come from every class in society, and bring with them, to the new sphere, just what of a strictly personal kind they possessed in the old. He that was refined is refined still, and he that was sordid is sordid still. If the gentleman enjoys the power of indulging his tastes, and choosing his pursuits, so does the vulgarian; and, unhappily, no Belgravia, English or American, has yet been found capable of inspiring its inmates with dignified tastes or elevated aims. There is no permanent nucleus of elegant society in New-York; no reservoir of indisputable social grace, from which succeeding sets and advancing circles can draw rules and imbibe tastes. There is not, even at any one time, an acknowledged first circle, to whose standard others are willing to refer. This being so, the most incongruous manners often encounter in the social arena; and it is only in very limited association that any appreciable degree of congeniality is expected. Wealth always fraternizes with wealth to a certain extent. The maxim announced here on a certain public occasion, that "the possession of wealth is always to be received as evidence of the possession of merit of some kind," is conscientiously acted upon; but beyond this, social affinity is very limited as yet. Conversation has no recognized place among accomplishments, and of course only a doubtful one among pleasures. Coteries are unknown, and the continual shifting of circles precludes the pleasure of long-ripened intellectual intercourse. Many there are who regret this state of things in a society in which there is in reality so great a share of general good feeling; but they are found not among the rich, who possess some of the means of remedying the evil, but among those who, removed from the temptations which riches, suddenly acquired, array against intellectual pleasures, lack, on the other hand, the means of uniting with those pleasures, the agrémens which are at the command of easy fortune. In Paris, intellect and cultivation can draw together those who value them, even though the place of meeting be a shabby house in the suburbs; in New-York it is not yet so, nor could it be expected. No social posé has yet been attained; and each is too much absorbed in making good his general claims to consideration, to have leisure for the calmer enjoyments that might be snatched during the contest. Ostentation is, as yet, too prominent in the entertainments of the rich; and the not rich, with republican pride, will rather renounce the pleasures and advantages of society than receive company in an inexpensive way. Even public amusements are not fashionable. Large numbers, it is true, attend them, but not of the fashionable classes. The Opera, alone, has a sort of popularity with these, but it is as an elegant lounger, and a chance of distinction from the vulgar. A low-priced opera, like those of the Continent, with music as the main object, and magnificent costume put out of the question by twilight houses, is yet to be tried in New-York. In the opinion of some, this is one day to be the touchstone of American musical taste. A passion for popular music the Americans certainly have. The Negro Melodists, numerous as they are, draw throngs every night; and their music, whether gay or sad, has all the charm that could be desired for the popular heart. But the people of any pretensions enjoy this kind of music, as it were by stealth, not considering that the pleasure it gives is in fact a test of its excellence. Many of the negro airs are worthy of symphonies and accompaniments by Beethoven or Schubert, but until they have been endorsed by science the New-Yorker would rather not be caught enjoying them.

If we should venture to suggest what it is that New-York society most lacks, we should say Courage—courage to enjoy and make the most of individual tastes and feelings. The spirit of imitation robs social life of all that is picturesque and poetical. Living for the eyes of our neighbors is stupefying and belittling. It gives an air of hollowness and tinsel to our homes, stealing even from the heartiness of affection, and sapping the disinterestedness of friendship. It tends to the general impoverishment of home-life, the privacy of which is the soil of originality and the nursery of accomplishments. It is hardly consistent with the pursuit of literature or art for its own sake, since a desire to do what others do, and avoid what others contemn, excludes private and independent choice, except where the natural bias is irresistibly strong. There is, in truth, very little relish for home accomplishments in New-York. Music is too much a thing of exhibition, and drawing is scarcely practised at all. Two or three of the modern languages are taught at every fashionable school; but the use of these is seldom kept up in after life, even by reading. No people are so poorly furnished with foreign tongues as the Americans, and New-York forms no exception to the general remark.

We shall not venture to touch that most sensitive of all topics, native art, on which no opinion can be expressed with safety, Suffice it to say, that New-York has a National Academy of Design; the nucleus of a free gallery; an Art-Union, largely patronized; an Artists' Association, with a gallery of its own; and various exhibitions of European pictures. Lessing's Martyrdom of Huss has been for some time exhibiting in a collection of paintings of the Düsseldorf school. Statuary is as yet comparatively rare; for, although American art has sprung at once to high excellence in this direction, the sculptors generally reside abroad, for the sake of superior advantages for execution. The present year sees the début of a young sculptor of New-York, named Palmer, who has just finished a work of great promise, for this spring's exhibition of the National Academy, an exhibition most cheering to the friends of American art, from its marked superiority in many respects to any that have gone before it. A Home-Book of Beauty is in progress, for which a young English artist, son of the celebrated Martin, is making the portraits. This promises to be very popular, since the reputation of American female beauty is world-wide.

These slight notices of New-York as she is, are intended rather to give foreign visitors a hint what not to expect, than to serve as any thing deserving the name of a description of one of the commercial centres of the world. It is quite possible to come to New-York with such letters of introduction as shall open to the stranger society as intelligent and well-bred as any in Europe; but as this is composed of people who never run after notabilities as such, it is often unknown and unsuspected by the visitor from abroad, who, consequently, returns home with such broad views as we have been attempting, quite satisfied that there is nothing more worth seeking. It is noticeable that the most favorable accounts of American manners have been given by the best-bred and highest-born foreign travellers; while disparagement and abuse have been the retaliation of those who have, to their surprise, found the Americans quite capable of distinguishing between snobs and gentlemen. The intelligent traveller must know how to take New-York for what she is, and he will not undervalue her for not being what she is not. She is a magnificent city—a city of unexampled growth and energy; of the noblest public works, of unbounded charity, of a most intelligent providence in the instruction of her children, of fearless liberality in the reception and treatment of foreigners, and of a growing interest in all the arts which adorn and harmonize society. Those who visit her prepared to find these traits will not be disappointed; those who will accept nothing in an American city of yesterday but the tranquil and delicate tone of an assured civilization, should not come westward. Yet in real, essential civilization, that city cannot be far behindhand, in which the duties of a street police are almost nominal, and where every ill that can afflict humanity is cared for gratuitously, and in the most humane spirit. Justly proud of these proofs of her preparation for the outward gloss of manners which is all in all to the superficial observer, New-York can well afford to invite the scrutiny of the intelligent citizen of the world.

As we began our little sketch with some Knickerbocker reminiscences, so we feel bound, before we close, to say a word or two of the traces that still remain of the honored origin of much of the wealth and respectability of New-York. Whatever we may allow for our English superstructure, we cannot forget that the Dutch foundation was most excellent. "The Batavians," says Tacitus, "are distinguished among the neighboring nations for their valor;" and in the seventeenth century the countrymen of Van Tromp and De Ruyter had not degenerated from their Batavian ancestors; and in the gentler qualities of peace, industry, perseverance, energy, honesty, and enterprise, the States-General were surpassed by no European community. For their notions of law, we may consult Grotius; for their taste for art, the exquisite works which constitute a school of their own. The Dutch masters of New-York were people of high tone and character, and to this day there lingers a flavor of nobility and dignity about the very names of Van Rensselaer, Van Cortlandt, Van Zandt, Brinkerhoff, Stuyvesant, Rutgers, Schermerhorn, &c., represented by families who still retain much of their ancient wealth, and a great deal of their ancient aristocratic feeling. Many jokes have been founded upon the unwillingness of these lords of the soil to be disturbed; one of the best of which is Washington Irving's story of Wolfert Webber, who thought he must inevitably die in the almshouse, because the Corporation ruined his cabbage-garden by running a street through it. But they make excellent citizens, and their aversion to change has been but a much needed balance to the wild go-ahead restlessness of the full-blooded Yankee, who sees nothing but the future. The Dutch have customs, and, of course, manners; while the tendency of modern New-York life is adverse to both. The citizen of to-day cannot help looking on the Dutch spirit as "slow," but he has an instinctive respect for it, notwithstanding.

One single Dutch custom still maintains its ground triumphantly, in spite of the hurry of business, the selfishness of the commercial spirit, and the efforts of a few paltry fashionists, who would fain put down every thing in which a suspicion of heartiness can be detected. It is the custom of making New Year visits on the first day of January, when every lady is at home, and every gentleman goes the rounds of his entire acquaintance; flying in and flying out, it is true, but still with an expression of good-will and friendly feeling that is invaluable in a community where daily life is so much under the control of that cabalistic word—business. Ladies are in high party-trim, and refreshments of various kinds are offered; but the main point and recognized meaning of the whole is the interchange of friendly greetings.

No one, not to the manor born, can estimate the glow of feeling that characterizes these flying visits. "As iron sharpeneth iron, so doth the countenance of a man his friend." The mere looking into each other's faces is good for human creatures; and when the sincere even though transient light of kindly feeling beams from the eyes that thus encounter, something is done against egotism, haughty disregard and blank oblivion. Many a coolness dies on New Year's Day, under a battery of smiles; many a hard thought is shamed away by the good wishes of the season. Old friends, who are inevitably separated most of the time, thus meet at least once a year, for the enthusiasm of the hour is potent enough to make the valetudinarian forsake his easy chair, and the cripple his crutches. Visiting hours are extended so as to include all the hours from ten in the morning until ten at night, and, in order to make the most of these, the gentlemen take carriages and scour the streets at the true American pace, so as to lose as little time as possible on the way. If a storm occur, it is considered quite a public misfortune, since it lessens, though it never altogether prevents the fulfilment of the annual ceremony. It is true that both ladies and gentlemen are death-weary when bed-time comes, but that for once a year is no great evil. It is true that some young men will take more whisky-punch, or champagne, than is becoming; but for one who does this, there are many who decline "all that can intoxicate," except smiles and kind words. In some houses the blinds are closed, the gas lighted, and a band of music in attendance; and each batch of visitors inveigled into polkas, or kedowas, for which the lady of the house has taken care to provide partners. But this is considered a degeneracy, and voted mauvais ton by those who understand the thing. To "throw a perfume o'er the violet," bespeaks the French coiffeur or the parvenu; the simplicity of the ancient Dutch custom of New Year visits is its dignity and glory. Long may it live unspotted by vulgar fashion! Well were it for the island city if she had kept a loving hold on many another quaint festivity of her ancestors on the other side of the water. Her prosperity would be none the worse of a respectful reference to the good things of the past.

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