"Quebec is admirably placed as a fortified city, and also as a point for commerce. It stands on a high point of land opposite the Isle of Orleans, which here divides the St. Lawrence into two large streams. The citadel overlooks the Bay of Quebec, the Isle of Orleans, and the high banks of the St. Lawrence. The view from it is most extensive, in whichever direction the eye wanders. Forty miles of the St. Lawrence are seen from it. The white wooden houses on the hill-sides, and the broad fields of yellow grain, set off the dark wood; and the river--its bay, fronting the point of land on which the city is placed, covered with sails and glistening in the sun--mellows the landscape most exquisitely. Quebec, as seen from the river, too, has a fine commanding aspect. The Citadel crowning the height does not give so great an appearance of extent or strength as it possesses. In reality, Gibraltar preeminent over all, it is one of the most impregnable strongholds in the world; and its underground works, I am told, are so extensive that 5,000 men may be garrisoned and hidden within the bowels of the earth beneath it. Visitors are not allowed to walk on the west ramparts; and on complaining of this to a distinguished military officer, I was assured that the workmen, who are still employed in the excavations below, are taken in blindfold--that the engineer officer alone knows the form and shape of the works in progress, and that the plan of the remainder is kept sealed up in the hands of the commandant, to be opened only in case of actual need. This is mystery with a vengeance, and but for the authority from whence I received the statement, I should doubt the fact--most decidedly. "The lower town of Quebec stands upon the river bank, beneath the almost perpendicular face of rock, surmounted by the Citadel. It is old, and the houses are principally of wood, and ultra-French in appearance. The streets are narrow and not over clean. To reach the upper town you drive up a very precipitous road, or walk up a long flight of timber steps, which shorten the steepest portion of the way. The upper town is built on the acclivity and on the slopes of the hill- side, which slide down to the river St. Charles, to the north. The fire of 1845 improved the town, by clearing out miserable old wooden dwellings; and the buildings erected on the site are of good brick or stone. Since these fires, too, it has been forbidden to build houses of wood, within the walls; and the use of shingles for roofing has been prohibited. The roofs are mostly covered with tin, which shines and glares in the sun at mid-day, but reflects the morning light very pleasantly.