Lowell now covers five square miles, with handsome, straight streets; the principal one, Merrimac Street, being a mile and a half in length, and about sixty feet wide, with footways twelve feet wide, and rows of trees between them and the road. The appearance of this street reminds the spectator of the best in France. The loom-power of a manufacturing place, I understand, is estimated by the number of spindles, and this works 350,000; the mills employ 14,000 males, and 10,000 females; the number of inhabitants reckoned stationary, 12,000. It has lately been raised to the dignity of a city by a charter of incorporation, which, in the state of Massachusetts, can be claimed by any town when the number of its inhabitants amounts to 10,000: thus it appoints its officers, and manages its own affairs, as a body corporate and municipal. The most striking feature of the social system here, is the condition of the mill-workers, of which, as it is so different from ours, I shall give you some particulars. The corporation of Lowell has built streets of convenient houses, for the accommodation of the workmen; and nine-tenths of these are occupied by the unmarried. These houses are farmed by the corporation to elderly females, whose characters must bear the strictest investigation, and at a rent just paying a low rate of interest for the outlay. They carry on the business under strict rules, which limit the numbers, and determine the accommodation of the inmates, two of whom sleep in one room. Females, whose wages are 12s. per week, pay 6s. 6d. per week for board and lodging; for males, the wages and cost of board are about 15 per cent. higher. These females are housed, fed, and dressed as well as the wives and daughters of any tradesman in Edinburgh or London. The hours of work at the mills leave them leisure; which some spend in fancy needle-work, so as to increase their income; and all, by arrangements among themselves, have access to good libraries. The amusements are balls, reading-rooms, lectures, and concerts; indeed, all the means of intellectual cultivation are placed within their reach, and full advantage is taken of them. There is an ambition to save money, which they nearly all do; those in superior situations, such as overlookers, have considerable sums in the savings-banks established by the companies owning the mills; the workers in each mill thus putting their weekly savings into the concern, from which they receive interest in money, and so having an interest in the well-doing of the mill itself, and a bond of attachment to its proprietors. In this manner, the capital of all is constantly at work, and provision is made for a possible slackness, which, however, has not yet befallen Lowell.