twal'."

* * * * *

PALACE HOTEL, SAN FRANCISCO, Wednesday Evening, October 23.

A palace truly! Where shall we find its equal? Windsor Hotel,
good-bye! you must yield the palm to your great Western rival, as
far as structure goes, though in all other respects you may keep
the foremost place. There is no other hotel building in the world
equal to this. The court of the Grand at Paris is poor compared to
that of the Palace. Its general effect at night, when brilliantly
lighted, is superb; its furniture, rooms and appointments are all
fine, but then it tells you all over it was built to "whip all
creation," and the millions of its lucky owner enabled him to
triumph. It is as much in place in San Francisco as the Taj would
be in Sligo; but then your California operator, when he has made a
"pile," goes in for a hotel, just as in New York one takes to a
marble palace or a grand railway depot, or in Cincinnati to a
music hall, or in Pittsburgh to building a church or another
rolling mill. Every community has its social idiosyncrasies, but
it struck us as rather an amusing coincidence that while we had
recently greeted no less a man than Potter Palmer, Esq., behind
the counter in Chicago as "mine host of the Garter," we should so
soon have found ourselves in the keeping of Senator Sharon, lessee
of the Palace. These hotels do not impress one as being quite
suitable monuments for one who naturally considers his labors
about over when he builds, as they are apt apparently to prove
rather lively for comfort to the owners, and we have decided when
our building time comes that it shall not be in the hotel line. We