After threading a swamp full of boxberry, and climbing several hills covered with shrub-oaks, without a path, where shipwrecked men would be in danger of perishing in the night, we came down upon the eastern extremity of the four planks which run the whole length of Provincetown street. This, which is the last town on the Cape, lies mainly in one street along the curving beach fronting the southeast. The sand-hills, covered with shrubbery and interposed with swamps and ponds, rose immediately behind it in the form of a crescent, which is from half a mile to a mile or more wide in the middle, and beyond these is the desert, which is the greater part of its territory, stretching to the sea on the east and west and north. The town is compactly built in the narrow space, from ten to fifty rods deep, between the harbor and the sand-hills, and contained at that time about twenty-six hundred inhabitants. The houses, in which a more modern and pretending style has at length prevailed over the fisherman’s hut, stand on the inner or plank side of the street, and the fish and store houses, with the picturesque-looking windmills of the Salt-works, on the water side. The narrow portion of the beach between, forming the street, about eighteen feet wide, the only one where one carriage could pass another, if there was more than one carriage in the town, looked much “heavier” than any portion of the beach or the desert which we had walked on, it being above the reach of the highest tide, and the sand being kept loose by the occasional passage of a traveller. We learned that the four planks on which we were walking had been bought by the town’s share of the Surplus Revenue, the disposition of which was a bone of contention between the inhabitants, till they wisely resolved thus to put it under foot. Yet some, it was said, were so provoked because they did not receive their particular share in money, that they persisted in walking in the sand a long time after the sidewalk was built. This is the only instance which I happen to know in which the surplus revenue proved a blessing to any town. A surplus revenue of dollars from the treasury to stem the greater evil of a surplus revenue of sand from the ocean. They expected to make a hard road by the time these planks were worn out. Indeed, they have already done so since we were there, and have almost forgotten their sandy baptism.