it is neither more nor less than a dialect of the Phoenician, and, that the Basques are the descendants of a Phoenician colony, established at the foot of the Pyrenees at a very remote period. Of this theory, or rather conjecture, as it is unsubstantiated by the slightest proof, it is needless to take further notice than to observe that, provided the Phoenician language, as many of the truly learned have supposed and almost proved, was a dialect of the Hebrew, or closely allied to it, it were as unreasonable to suppose that the Basque is derived from it, as that the Kamschatdale and Cherokee are dialects of the Greek or Latin. There is, however, another opinion with respect to the Basque which deserves more especial notice, from the circumstance of its being extensively entertained amongst the literati of various countries of Europe, more especially England. I allude to the Celtic origin of this tongue, and its close connexion with the most cultivated of all the Celtic dialects, the Irish. People who pretend to be well conversant with the subject, have even gone so far as to assert, that so little difference exists between the Basque and Irish tongues, that individuals of the two nations, when they meet together, find no difficulty in understanding each other, with no other means of communication than their respective languages; in a word, that there is scarcely a greater difference between the two than between the French and the Spanish Basque. Such similarity, however, though so strongly insisted upon, by no means exists in fact, and perhaps in the whole of Europe it would be difficult to discover two languages which exhibit fewer points of mutual resemblance than the Basque and Irish. The Irish, like most other European languages, is a dialect of the Sanskrit, a remote one, as may well be supposed. The corner of the western world in which it is still preserved being, of all countries in Europe, the most distant from the proper home of the parent tongue. It is still, however, a dialect of that venerable and most original speech, not so closely resembling it, it is true, as the English, Danish, and those which belong to what is called the Gothic family, and far less than those of the Sclavonian; for, the nearer we approach to the East, in equal degree the assimilation of languages to this parent stock becomes more clear and distinct; but still a dialect, agreeing with the Sanskrit in structure, in the arrangement of words, and in many instances in the words themselves, which, however modified, may still be recognized as Sanskrit