In no respect has the town changed more than in its trade; a large proportion of its inhabitants having formerly been employed in the tanning of leather, in which manufacture the yards on the south side of the Far-street were almost exclusively occupied. About fifty years ago the number of these establishments began rapidly to decline, and are at this time reduced to two. Since the completion of the canal in 1801, a considerable trade in corn and wool has been carried on here; about thirty thousand quarters of the former, and three thousand sheets of the latter being annually sent from this place. The town also from its situation in a well inhabited district enjoys a large retail trade. There are now three fairs for horses, cattle and sheep, held here annually. The first, which concludes on the twenty-second of June, has of late years declined very much, and though chartered for eight days seldom continues more than three. The second, which terminates on the twenty-first of August, has long been celebrated as the largest fair for horses in the kingdom, perhaps it may be said in the world; it continues about ten days, being three days more than the time expressed in the charter. To this fair are brought for sale horses of all descriptions from every part of the kingdom, to the number of many thousands; and beside the most extensive dealers of this country, there are to be found in the fair purchasers and dealers from different parts of the continent of Europe, and even from America. The third fair, which is held on the twenty-eighth and twenty-ninth days of October, was removed to this place in 1768, from Market-Stainton, a decayed market town, about eight miles distant, two hundred pounds being given to the lord of the manor of that place, to permit the removal, one half of this sum was raised by subscription amongst the inhabitants of this town, the other by William Banks, Esquire, the then lessee of the manor. The market is now held every Saturday, to which it was changed from Wednesday, the day mentioned in the charter, probably in consequence of the markets at Boston and Louth being also on that day; but the time at which the alteration took place cannot now be ascertained.