Do you consider that the present regulations in regard to exemptions of tolls to waggons with broad wheels, are justified by sound policy?—In my opinion, those exemptions have wholly originated in mistaken principles, and that no wheels wider than about six inches are now, in fact, used upon the roads, owing to the general and gross deceptions which the waggoners practise as to the breadth of surface that their wheels roll on; and that if by any more efficient regulations, the users of broad wheels were compelled to roll the breadths of surface, which the laws contemplate, all such wheels would be immediately disused, from the great additional force of draught which broad wheels occasion during the average state of all the roads. Are you of opinion that any regulation by statute, for substituting cylindrical for conical wheels, would remedy that evil, or justify an exemption from toll?—As far as I have observed, there are no conical wheels in use: all the wheels are rounding or barrelled, and it is comparatively an immaterial circumstance whether they approach the form of a cone or a cylinder, while they remain so rounding or barrelled, because their enormous loads roll on a very small portion of the surface of all those broad wheels. I think that six-inch cylindrical wheels, or under, are the most practicable and useful, provided the projecting nails are most rigidly prohibited, which I believe can never be done but by a penalty per nail upon the wheelers who put in those nails, and upon the drivers of the carriages who used such roughly-nailed wheels. Are you of opinion that the penalties now fixed by law upon over-weights are regulated upon good principles?—I consider the whole system as to penalties upon over-weights generally bad; the present regulations seem to me framed upon mistaken principles, and are the source of very great impositions. In what manner might the penalties and tolls upon carts and waggons be best fixed?—It is not practicable very simply or in this way to state any one scale that would be generally applicable for each breadth of wheels: below six inches, there should be a rate fixed, which would apply to ordinary or gate-tolls, and at the weighing machines additional tolls, which I will call machine-tolls, should be levied upon all carriages which exceeded the weight, to be regulated in an increasing scale for each breadth of wheel, so as very greatly to discourage, but not ruinously to prohibit the occasional carrying of large weights upon any wheels. You are not, then, of opinion that it would be right to do away the regulations altogether in respect to the weights, and apportion the tolls only to the number of horses?—By no means.