To ------- HARRIS, ESQ. SIR,-When I first received the honour of your letter, desiring me to furnish a plan for the improvement of ground belonging to a villa in Portugal, I doubted whether your correspondent from that place could be in earnest, in supposing such an undertaking possible; yet, the novelty of the experiment induced me to attend to this request: and, notwithstanding all the difficulties of the subject, I have endeavoured to comply with your friend's wishes, "that I should furnish a plan for shewing a specimen of English gardening in a foreign country."