At Fernandina the Atlantic Gulf and West India Transit Railroad commences, where the gentlemanly officers connected with and in charge of the road reside. The obliging superintendent is always in readiness here to give information upon the peculiar facilities resulting from living on this route, as a health-location, besides being so closely connected by steam-ships with all parts of the world. It now contains a population of about three thousand inhabitants, and, on account of the fine sea air, has been a resort for many years during the summer season by persons from the interior of the State. The misfortunes of our late war fell heavily on Fernandina, crippling its energies and crushing its present prospects for a time. The real estate of its residents was confiscated and sold for taxes. Some of it has been redeemed, and the remainder is passing through a series of lengthy litigations, which, when settled, are designed to decide the validity of tax-sales generally throughout the entire State. The present condition of affairs places the inhabitants in rather a Micawber-like condition, waiting for something to turn up in the future. As a resort far away from the busy, bustling cares of life, this place seems peculiarly fine. The island being entirely surrounded by salt-water, a delightful breeze visits the inhabitants at all seasons of the year--in summer, zephyry as the vale of Cashmere, or the soft winds which bore the silver-oared barge of Cleopatra through the Cydnus. The most attractive feature of all in this locality is the beautiful beach, connected with the town by a good shell-road two miles in length, bordering the island for twenty-one miles, and over two hundred yards in width. It is this unsurpassed drive about which the inhabitants love to entertain you at all times, until you can see it in your dreams. A good livery-stable is kept here, well filled with fine, fast horses, trained to trot, or wade in the surf, allowing visitors to admire the wonderful vastness of the most beautiful expanse of waters which wash the Atlantic shores. At ebb-tide the imagination cannot conceive of a finer place, the beach being so firm that a pair of horses and carriage scarcely make an indentation on the surface in passing over it. The pavement is God's own workmanship, being composed of white sand, occasionally interspersed with shells, many of them the tiniest in existence. Here the happy sea-birds ride on the silvery foam, or flit across the breezy water; the seagulls and pelicans luxuriate and flap their wings in peaceful quietude, while the sand-crab takes his walks, standing upright like a pigmy of the human species, presenting arms in a soldier-like manner, and never turning his back, however hotly pursued. These are in reality very curious little creatures, reminding us of the Lilliputians in Gulliver's Travels. Here the turtle comes to deposit her eggs beyond high-water mark, and when they are hatched returns to escort