It is not only to the simplicity and cheapness of the new system, that the great difference of expense is owing. In every place where the system has been properly acted upon, care has been taken to place the road business on the same respectable footing as other branches of the public service; a complete executive department has been created. The inferior officers, selected from the most respectable yeomanry, are placed under the vigilant inspection of a superior, whose responsibility secures his attention, and who is not liable to be biassed by any influence in the duties of his office. The great success that has attended the adoption of this plan, under all the disadvantages of the present road laws, is an earnest of what might result from its being established on a comprehensive scale, under the authority of Parliament. Although no measures have yet been taken for establishing any systematic plan for the management of roads, it is gratifying to observe the spirit of improvement which is extending itself over the country. This is manifest in various ways. The plan of converting the pavements of streets into stoned roads, was introduced into the Bristol district about six years ago; and it may reasonably be expected, that pavements will very soon be nearly superseded by the more convenient, safe, and economical substitute of stoned roads. Of the superior convenience of roads, there can be no question; and all the minor objections which have been started can be so easily obviated, that a very little reflection will be sufficient for any candid mind. The inhabitants of towns are generally apprehensive that roads will be less commodious for foot passengers than pavements: but (if proper care be bestowed on cleaning and watering) a road made of broken stone will be found more eligible than such pavements as those of London. In some towns, where the principal streets are turnpike roads, the commissioners have caused them to be made of materials broken very small, which, when skilfully laid, form a smooth, firm surface. The great difference between the cost of a road, and even the worst London pavement, would enable the city to bestow such care on the cleanliness of the carriage ways, as would allow the inhabitants to enjoy all the advantages of smooth road, with even increased comfort to the foot passenger. TO THE GENERAL TREASURER, THE TREASURERS OF DIVISIONS, AND THE OTHER COMMISSIONERS FOR THE CARE OF THE TURNPIKE ROADS IN THE BRISTOL DISTRICT, TO WHOSE FIRMNESS AND PATRIOTIC ZEAL IN THE DISCHARGE OF THEIR DUTY, THE KINGDOM IS INDEBTED FOR THE FIRST EXAMPLE OF THE PRACTICE OF A NEW AND EFFECTUAL SYSTEM OF IMPROVEMENT IN THE REPAIR OF THE ROADS, AND IN THE ADMINISTRATION OF THE FUNDS UNDER THEIR CARE; =THESE REMARKS= ARE MOST RESPECTFULLY DEDICATED, AS A TESTIMONY OF THE ESTEEM AND GRATITUDE OF THEIR OBLIGED AND OBEDIENT SERVANT,