The different sciences, arts, and manufactures possess respectively their own peculiar records. Such records, when derived from legitimate sources, and arranged with chronological accuracy, constitute what is known under the term history. In these notes my aim is to present in a concise form some points of interest in common with one of the most important branches of political economy. Since labour is the only source of wealth, provident action on the part of the masses is the mainstay of national prosperity. Under this view Life Assurance becomes not simply an important element in the welfare of individual families, but a subject of corresponding interest to society. It is impossible to trace with any degree of accuracy the origin of the system. If the division of human life into four equal parts may, with any degree of reliability, be ascribed to Pythagoras, then its rude beginning may be ascribed to the Phoenicians. It is certain that by a law which was in force among the Romans, known as the Falcidian, which obliged a testator to leave one-fourth of his property to his direct heirs, a table was framed by Ulpian (A.D. 364), which gave rise to the doctrine of annuities. In Mr. Walford's valuable “Insurance Guide,” there is to be found information which will interest antiquaries.