THIS paper was undertaken by Messrs. COLMAN and THORNTON, two very young men then at the University of Oxford. They appear to have entered into a partnership, of which the following account is given in the last paper, and has been corroborated by the recollection of some gentlemen now living. "We have not only joined in the work taken altogether," says the writer of No. 140, "but almost every single paper is the joint product of both: and, as we have laboured equally in erecting the fabric, we cannot pretend that any one particular part is the sole workmanship of either. An hint has perhaps been started by one of us, improved by the other, and still further heightened by an happy coalition of sentiment in both, as fire is struck out by a mutual collision of flint and steel. Sometimes, like Strada's lovers conversing with the sympathetic needles, we have written papers together at fifty miles distance from each other: the first rough draft or loose minutes of an essay have often travelled in the stage coach from town