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27 interpret the sentiments of his Government, and erroneously to state them to His Imperial Majesty, the Undersigned, as behoves him, begs to disclaim to your Excellency's right thus to implicate his Government.

Were the Undersigned called upon to pass judgment upon the question who is right and who is wrong in the present controversy, he might wish to inquire if it had not been right, when the occasion for serious complaint arose, for the High Officers of the two Governments to have met face to face, and according to reason and justice have settled the matter, and thus have prevented the vast destruction of property and effusion of blood which has been in consequence of your Excellency's failing to do so. He might also perchance inquire into the truth of the statements regarding what has transpired in former years in relation to the subject of the entrée of the city of Canton, which differs widely from what the Undersigned, who has long resided in China, apprehends to be the facts of the case.

The Undersigned may be allowed, in the spirit of true friendship, to express to your Excellency his belief that the fountain of all difficulties between China and foreign nations is the unwillingness of China to acknowledge England, France, America, and other great nations of the West, as her equals and true friends, and to treat them accordingly. So far as respects this grave matter, the American Government is sensible that the English are in the right, and does choose to cooperate with them.

The Undersigned, &c.

I HAVE to acknowledge Your Excellency's letter dated the 9th instant, and thank you for the copy of your communication to his Excellency the Imperial Commissioner which you have had the goodness to forward to me.

Whatever temporary influence the misrepresentations of his Excellency Yeh may exercise upon the policy of the Chinese Government, I rejoice to think that the action of the treaty-powers cannot fail to accomplish their common object, stimulated as they are by a general conviction of the necessity and opportunity of placing the relations of Western nations on a more satisfactory basis than the present, and willing to cooperate together for realizing that important end.

I HAVE the honour to forward to your Lordship copy of a communication from Mr. Chinese Secretary Wade, on the subject of our present relations with Canton, as elucidated by conversations with a Chinese merchant now in this Colony.

I am disposed to think that the Imperial Commissioner will maintain his present position, as long as we are unable to visit him with any serious molestation, trusting to the chapter of accidents for some turn in his favour.

An extract of a letter from Mr. Stewart, dated Macao, February 24, will give your Lordship information as to the capture of the "Queen," on the 23rd ultimo.

I have received a letter from the Governor of Macao, informing me that the Portuguese steamer "Queen," referred to in the inclosed document, was burnt at Fat-shan, after the cargo of opium had been taken away. He speaks of making the Chinese authorities responsible. The two Portuguese sailors, with two women and children who were on board, reached Macao safely on the 8th instant.