It has been ascertained upon the Liverpool and Manchester Railway, that the whole expenses of one engine, capable of conveying twenty-five tons of goods 105 miles per day, at a rate of from ten to fifteen miles per hour, including fuel, attendance, repairs, oil, grease, &c., is 500_l._ per annum. Its eight waggons (the number required for 25 tons) at 30_l._ per annum each, involve a yearly expense of 240_l._ This, with the 500_l._, makes a total cost of 740_l._ We will take it at 800_l._ per annum, which gives the following cost, on the supposition that each engine takes but twenty tons: £ For conveying 180 tons per day it would require ten 8,000 engines, which, with the waggons, cost 800_l._ each per annum Supposing the present coaches to carry two tons each of 4,000 passengers and parcels, or a whole weight daily of forty-four tons, which we will suppose requires four engines; and taking the repairs of the coaches to be double that of the waggons, or 60_l._ per annum each; it will make a total amount of 980_l._, or say 1000_l._ per annum, for the four engines and four sets of coaches Goods per van and waggon twenty-six tons per day, which 1,600 we will also suppose require two engines £13,600 Supposing they are but two-thirds loaded, we will add to 4,400 the expenses £18,000 We then have a total cost of only 18,000_l._, exclusive of railway dues, for conveying that by steam power which the public are now paying 409,900_l._ for conveying by horses upon roads and canals in one district only. This, as before stated, is only a portion of the business. Supposing 2,000 tons of goods to be conveyed daily at 20_s._ per ton, which is less than two-thirds of the present average charge; and taking 300 days per annum, we have 600,000_l._; that might be taken by 200 engines, which with the waggons would cost, at the rate of 800_l._ each, 160,000_l._ per annum. Nothing is calculated here for the conveyance of cattle, which may be reckoned upon, when it is known that the present cost of conveying an ox from Daventry or Leicester to London, including the loss of weight by driving, is 30_s._; and when it is also known that a weight equal to an ox may be taken that distance in five hours for 7_s._ Sheep may also be taken at a proportionately low rate. Another great source of income and profit will arise from the conveyance of carriages and horses, as both will be taken with ease and safety in vehicles constructed for the purpose.