Sir: My attention has been called to an article in the April number of your Journal, signed "Hordeola," and to a commentary on the same in the May No., by a " Subscriber," between whom there seems to be some little difference of opinion about the relative beauties of various country seats in this town, (Walthani, Mass).

This is a nice question, as all mere matters of taste are; but can be settled, perhaps, by a little reflection. The truth is, we are, here, a little fastidious in these matters. The beauties of country residences arise from position as well as surrounding scenery j and we are so completely encircled with positions so beautiful by nature, and requiring so little artificial adornment, that we are not aware how capricious we have become in our taste, and judgment too, in those matters. In the early settlement of this state, when our ancestors, with the whole land before them, were looking only for pleasant places on which to take up their rest, tradition says that when they reached Watertown, of which "Wal-tham was then a part, they ceased their search, satisfied that their new world could not reveal to them, beyond, a fairer inheritance. Standing on these hills, from which they could see, on the one side, the sun rising from the dreary ocean which they had passed in fear, and setting on the other side, in, to their minds, the still drearier wilderness, they planted themselves "with much joy," in this lovely region.

I say, then, we are not judges of flue positions; we have no waste places for contrast; we see nothing but nature, and so arrayed as to appear, "even when unadorned adorned the most." But to go back to the true question before us- "Horticola," a stranger, 1 hear, but enamored of our town, (a proof of his good taste,) speaks rather slightingly of the ancient scat of the Lyman's in this place,' the oldest I believe, and heretofore considered the grandest; and passes by its old rival, the Gore Place, with mere mention; this does not suit " A Subscriber," nor would it any old conservative. The lands of Mr. Lyman are broad and rich, but low. It is a valley residence, and of course does not appear to the same advantage an estate chosen more for prospect would; such was not the fancy of that day. Gore House, of about the same period, is in similar taste. In that day, houses were built for merely comfortable residences - now for show country seats, and prospects are now much more valued. Hortioola speaks flatteringly of Rose Hill, where the appliances of a more modern taste are fast revealing the beauties of a position entirely dffte-rcntly situated. This accounts for Horticola's opinion, and "A Subscriber's" too: they are both right.

But my intention in this note is to speak a word for a part of our town, which has till this present time, been obliged to be content with but silent praise- Would "Subscriber," if he be, as his deep interest and feeling in the case, strongly encourages one to think - an inhabitant of this lovely land, but turn his eye upon " Trapilo," our romantic hill/ and fertile vales in the north and east; could he abstract himself from the dusty " plain," and repose himself awhile among those quiet scenes and select some favored spot for experiment, my conviction is, that with sufficient means, he could distance all competitors in a beautiful country seat. But I find my communication is becoming too long, and I must omit much I intended to say about some other places in this town; but I hope " Horticola" will communicate again with you, for be evidently has an eye to beauty in landscape gardening. Trapilo. Waltham, Mass., May 81,1852.