In heavy ironwork Jonathan is advancing with rapid strides; and even the Canadian, whom he looks down upon with some contempt, is competing with him in the forging and casting of steam-engines. There are very respectable foundries at Kingston, Toronto, Niagara, and Montreal. The only difficulty I have yet heard of is in making large shafts. Every other kind of heavy iron or steel manufacture can now be rapidly and better done in Canada than in the United States--I say advisedly _better_ done, because the boilers made in Canada do not burst, nor do the engines break, as they do in the charming mud valley of the Mississippi. For one accident in Canada there are five hundred in the States; in fact, I remember only one by which lives were lost, and that happened to a small steamer near Montreal, about four years ago; whereas, they go to smash in the Union with the same go-ahead velocity as they go to caucus, and seem to care as little about the matter. John Bull often calculates much more sedately and to the purpose than his restless offspring, who seem to hold it as a first principle of the declaration of independence that a man has a right to be blown up or scalded to death. They are as national in this as in naming new cities. What names, by the by, they do give them!--think of _Alphadelphia_ in Michigan, Buc_y_rus in Ohio, _Cass_-opolis, from, I suppose, General Cass, in Michigan, Juliet in Illinois, Kalida (it ought to be Rowland Kalydor) in Ohio, Milan in Ohio, Massilon in Ohio, Peru in Iowa, Racine in Wisconsin, Tiffin in Ohio, and Ypsilanti in Michigan. Caesar, Pompey, Cassius, Brutus, Homer, Virgil, and all the heathen gods, goddesses, demi-gods, and republicans, are sown as thick as leaves in Vallombrosa. But to return to farming. You may have a plough, of the hundred new Yankee inventions, or of a good substantial Canadian cut, for six dollars, a wheat cradle scythe for the same, complete, a common scythe for ten shillings, or less; and thus for less than one hundred pounds, the farm may be stocked with two horses, two bullocks, two cows, (a good cow is worth five pounds) pigs, and poultry. Sheep you must not attempt, until a sufficient clearance of grazing ground is completed, but you can buy as many there as you want, of the very best kind, for three or four dollars a head. A good ram, bull, or boar, is, however, scarce, and proportionably dear, but most of the districts now have agricultural societies, at whose meetings prizes are given for every kind of stock, and the farmers are devoting much more of their attention to rearing horses, cattle, sheep, and pigs, than was the case ten years ago, when almost all the markets were supplied from the United States. Kingston and Toronto now are supplied from their own bulk; and, as it will interest an emigrant intending to settle, I shall give the market prices of both cities, premising only that, in country towns, provision of all kinds is much cheaper.