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onstructed at a cost of several millions of dollars. The home secretary, the department of public works, the finance and revenue departments, the secretary of agriculture, the postmaster general and the secretary of war, each has quite as good an office for himself and his clerks as he occupies at Calcutta. There is a courthouse, a law library, a theatre and opera house, a number of clubs and churches, for the archbishop and the clergy follow their flocks, and the Calcutta merchants come along with their clerks and merchandise to supply the wants of their customers. It is a remarkable migration of a great government. Although absolutely necessary for their health, and that of their families, it is rather expensive for government employes, or civil servants, as they are called in India, to keep up two establishments, one in Simla and one in Calcutta. But they get the benefit of the stimulating atmosphere of the hills and escape the perpetual Turkish bath that is called summer in Calcutta. Many of the higher officials, merchants, bankers, society people and others have bungalows at Simla furnished like our summer cottages at home. They extend over a long ridge, with beautiful grounds around them. It is fully six miles from one end of the town to the other, and the principal street is more than five miles long. The houses are built upon terraces up and down the slope, with one of the most beautiful panoramas of mountain scenery that can be imagined spread out before them. Deep valleys, rocky ravines and gorges break the mountainsides, which are clothed with forests of oak and other beautiful trees, while the background is a crescent of snowy peaks rising range above range against the azure sky. Many people live in tents, particularly the military families, and make themselves exceedingly comfortable. Simla is quite cold in winter, being 7,084 feet above the sea and situated on the thirty-second parallel of north latitude, about the same as Charleston, S. C., but in summer the climate is very fine. The viceroy occupies a chateau called the Viceregal Lodge, perched upon a hill overlooking the town, and from his porches commands as grand a mountain landscape as you could wish to see. The Viceregal Lodge, like the government-house in Calcutta, was designed especially for its purpose and is arranged for entertainments upon a broad scale. The vice-queen takes the lead in social life, and no woman in that position has ever
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