The work of the great causeway I propose, shall not cost less than ten shillings per foot (supposing materials to be bought, carriage, and men’s labour to be all hired), which for sixty-seven miles in length is no less than the sum of £176,880; as thus: Every mile accounted at 1,760 yards, and three feet to the yard, is 5,280 feet, which at ten shillings per foot is £2,640 per mile, and that, again, multiplied by sixty-seven, makes the sum of £176,880, into which I include the charge of water-courses, mills to throw off water where needful, drains, &c. To this charge must be added, ditching to inclose land for thirty cottages, and building thirty cottages at £40 each, which is £1,200. The work of the smaller causeway I propose to finish at the rate of a shilling per foot, which being for 149 miles in length, at 5,280 feet per mile, amounts to £36,960. Ditching, draining, and repairing 1,000 miles, Supposed at three shillings per rod, as for 320,000 rods, is £48,000, which, added to the two former accounts, is thus: £ The high post-roads, or the great causeway 178,080 The small causeway 36,960 Bye-lanes, &c. 48,000 £263,040 If I were to propose some measures for the easing this charge, I could perhaps lay a scheme down how it may be performed for less than one-half of this charge. As first, by a grant of the court at the Old Bailey whereby all such criminals as are condemned to die for smaller crimes may, instead of transportation, be ordered a year’s work on the highways; others, instead of whippings, a proportioned time, and the like; which would, by a moderate computation, provide us generally a supply of 200 workmen, and coming in as fast as they go off; and let the overseers alone to make them work. Secondly, by an agreement with the Guinea Company to furnish 200 negroes, who are generally persons that do a great deal of work; and all these are subsisted very reasonably out of a public storehouse. Thirdly, by carts and horses to be bought, not hired, with a few able carters; and to the other a few workmen that have judgment to direct the rest, and thus I question not the great causeway shall be done for four shillings per foot charge; but of this by-the-bye. Fourthly, a liberty to ask charities and benevolences to the work. 3. To the question, _How this money shall be raised_. I think if the Parliament settle the tax on the county for eight years at £30,000 per annum, no man need ask how it shall be raised . . . It will be easy enough to raise the money; and no parish can grudge to pay a little larger rate for such a term, on condition never to be taxed for the highways any more.