12 JANUARY 1867, Page 2

The Russian Government has at last made an end officially

of Poland. By three decrees dated 19th December (O. S.) the Czar merges Poland in Russia, destroys her separate financial and postal administration, and redivides her into five Governments, which will be gradually assimilated to Russian Governments in every respect. "Finis Poloniter is a sad phrase, but we do not know, supposing the Poles unable to regain their freedom, that they have lost much. Nationality is only valuable when a national career is possible, and the Poles as Russians may exercise far more influence over Russia than as Poles. In any case, no decree can alter facts, and if the opportunity ever arrives, the five Governments can rise as easily as the ten. As for the Treaties of 1815, they ended when Lombardy became Italian.