On Bath-Island a person may approach so near the American falls as to look into the abyss below. From the foot of the falls you can see nothing of the abyss, inasmuch as every thing is concealed by the smoke and vapour. On Goat-Island a person may in the same manner approach the Canadian falls in the centre of which is a semi-circular hollow, called the Horse-shoe, and here the noise is still more tremendous than on the other side. The vapour which rises from the Horse-shoe, forms a thick mist, which may be seen at a great distance. To look into the Horse-shoe is awful and horrible. Nor can this be done but at the instant when the vapour is somewhat dissipated. You stand like a petrified being. The level of Lake Erie is said to be five hundred and sixty-four feet above that of the sea, and three hundred and thirty-four feet above the waters of Lake Ontario. Lake Ontario is consequently two hundred and thirty feet above the level of the sea. From Lake Erie to the rapids the water has a fall of fifteen feet, in the rapids fifty-seven feet, and according to a recent measurement, the falls on the American side are one-hundred and sixty-two feet high. From this place to Lewistown the river has a fall of one hundred and four feet, and thence to Lake Ontario, of two feet. The next morning they made another visit to Goat Island. They afterwards descended the stairs to the river, which they crossed in a small boat, at a short distance from both falls. The bed of the river is said to be here two hundred and forty-six feet deep. The current passes beneath the surface of the water, and does not again become visible till after a distance of three miles. On the Canada side you have a much better view of the falls than on the American, for you see both falls at the same time. There is on the Canada side a covered wooden staircase, which they ascended, and approached the falls, amidst a constant drizzling caused by the falling water. The sun threw his rays upon the thick mist and formed a beautiful rainbow. Another winding stair-case leads down the rocks near the falls, under which you may walk to the distance of one hundred and twenty feet; several of the gentlemen went in, but according to their report, they could not see any thing. They were contented, therefore, to behold the falls from Table rock, which almost overhangs them. A part of this rock gave way several years ago and fell down the precipice, and the remaining part is so much undermined by the water, that it will probably soon follow. The whole distance from the American to the British shore is fourteen hundred yards, of which three hundred and eighty belong to the American falls, three hundred and thirty to Goat-Island, and seven hundred to the Canada or Horse-shoe falls. On the British side, opposite to the falls, are two taverns, in the larger of which, Forsyth's Hotel, they took lodgings until the next day. During the late war a bridge was thrown over the river about one mile above