The Pennsylvania Railway authorities, represented by Mr. G. B. Roberts, Mr. F. Thomson, and others, did all that lay in their power (and that was great) to enable us to turn our visit to the best account. But it was trying, after all our efforts, to leave so much unseen, and yet be obliged to confess that our powers were taxed by trying to see too much. And the same remarks apply to our journey throughout, which, as my readers will see if they care to read, was performed under high pressure almost from the beginning to the end. There was something more than an exhibition of mere courtesy towards brother directors in the attention paid by the representatives of the great American railway company to the party. They had reason to show attention to Mr. Crosfield, the Auditor, for he had rendered them substantial service, I was told--and I need not say it was not Mr. Crosfield who gave me the information--on one occasion, when they were engaged in a financial operation in London, by testifying to the satisfactory condition of their affairs and accounts. They got their money forthwith. Whatever may be the length and capital of other great railways in the States, our experience, I may say at once, was that in the excellence of the permanent way and carriages, punctuality and speed, the Pennsylvania was not excelled, if closely approached, by any. It is a great corporation. The four general divisions (of which each is subdivided, to the discomfiture somewhat of students of time-tables) of the line comprise 1845 miles, and it is stated that the Company is engaged in extensive absorptions and acquisitions, and that many little lines will be "bolted," and I hope digested, in due course. Their capital is too serious and complicated a matter for me to deal with, but I believe we wise men from the East were convinced that it is as sound as the ground on which the line runs, though I shall not forget the look of incredulity with which one of the gentlemen in the train with us heard the answer to his question respecting the capital of the London and North-Western. "A hundred millions! Dollars, of course, you mean?" "No, sir, a hundred millions sterling." After a while incredulity gave place to respectful admiration. "Five hundred million dollars. Well! that's a big pile, I'll allow." The appearance of Philadelphia caused a most agreeable surprise to the party, and Chestnut Street was voted to excel Broadway in the elegance and magnificence of the shops, although it cannot boast--nor, as far as I know, can any city in the world--of such a colossal store as Stewart's. We especially admired the Park and the Girard Bridge, one of the grandest and most beautiful in existence; but the object which challenged the admiration of the visitors more than anything they had seen so far was the vast pile in which the public departments are to find their gorgeous home, the effect of which will, some of us think, be spoiled rather than enhanced by the