Whether it may not be useful to empower Commissioners in the small Trusts into which the roads of England are unfortunately divided, to unite together in sufficient number to enable them to provide a respectable and efficient executive officer, and for other general purposes of improvement, is humbly submitted to the wisdom of Parliament. The effect of an active and efficient controul over the Sub-surveyors, in the executive part of their duties; and in rescuing the funds from mis-application and depredation, is exemplified in the measures wisely entered into by the Commissioners for the care of the turnpike roads in the BRISTOL DISTRICT, the success of which has amply justified their adoption, the roads having been entirely reformed and put into the best possible state for use, at an expence considerably within the revenue of the Trust. This improved state of the finances has enabled the Commissioners to effect several great permanent improvements, without forgetting the necessary provision for liquidation of the debt, which had accumulated during former years. PART THIRD. _CARE OF THE FINANCES._ The funds placed by the Legislature at the disposal of the Commissioners for the care of turnpike roads are very considerable, and might be supposed with proper management, fully equal to the object; they arise principally from toll duties, and a proportion of statute labour. As long as it shall be necessary to raise large sums for the maintenance of roads, the present means must continue; toll duties, although liable to many objections, are so _immediately_, and _effectually_ productive, that little hope can be entertained of the possibility of their being reduced, until a continuance of a better system shall have materially amended the roads, and reduced the expence, so as to leave means for extinguishing the heavy debt owing by the country for this branch of the public service. Statute labour, in kind, was decreed by Parliament at a time, when no better means could be devised: when a circulating medium was deficient, and when a fair quantum of labour could not, in many parts of the country, be obtained for money. Personal labour for a public service can never be made profitable, or fairly productive; at the same time, it is liable to the great objections of being made an instrument of partiality and oppression under the direction of a class of men with whom such a power should never be lodged, and over whom, in this instance, no adequate controul can be placed. The causes, which operated to induce Parliament to resort to personal service, having ceased, it will be found expedient to commute statute labour for a moderate assessment in money. This has been effected with great advantage in Scotland, by most, if not all of the local and county Acts for turnpike roads.[6] Footnote 6: