5 SEPTEMBER 1931, Page 12

BENTILui ON BOWRING.

Our article on the Public Accounts of France has attracted the notice of the illustrious JEREMY BENTHAM, who has adopted the somewhat roundabout course of addressing an epistle to the Editor of the Courier, in order " to submit a few observations to the reviewer " of Dr. Bowsrmo's Report in the Spectator. The letter is too long for our reprinting ; but its burthen, when translated from the sacred original to the vulgar tongue, is simply that we entertain a less exalted opinion than our venerable quasi-corre- spondent of Dr. BOWRING'S merits as an accountant.