it, than might at first sight be supposed. There is another obvious tendency to imperfection in the plan of parochial accounts. Their first, but not their sole object, is to describe the parishes; it is certainly meant that they should furnish, at the same time, the grounds of statistical computation for the whole country. This is the natural complement and the proper conclusion to a work of parish statistics. It is, however, a part of the plan which, not being quite necessary, and requiring a fresh effort at the last, is apt to be omitted. It was not till twenty-five years after the publication of the old Account that Sir John Sinclair at length produced his _Analysis of the Statistical Account of Scotland considered as one District_. It came too late. A similar analysis or summary appears to have been at first intended for the new Account: and we regret that this part of the design was, by force of circumstances, not carried into effect. One use of it would have been to evince that parochial statistics do not assume the character of national; while yet, for even national statistics, they furnish the most proper foundation. To pass at once, however, from parochial to national statistics would have been too great a step; there is an intermediate stage, at which the new Account would certainly have paused, though it had designed to proceed farther; and at which, without that design, it has here rested; presenting the statistics of each county in a summary of the more important particulars concerning the included parishes; but making no nearer approach to any general computations for the country at large. The method of proceeding from parishes to counties suggests that other plan for the entire work, which would have followed the opposite course--the plan that would have begun with counties, and given County, not Parochial reports. Somewhat in this fashion has been formed the _Géographie Départementale_ of France, now in course of publication, in which the whole matter is rigorously subjected to as skilful an arrangement as has ever been devised for matters of the kind. It is plain, however, that greater difficulty and more expense would have attended the construction of the Scotch work on that scheme, than private parties could have undertaken; and even the example of the French work does not show that, for the compacter method thus obtained, there might not have been a sacrifice of much that is valuable in detail.