And now I have told you that the results detailed in this short paper were those obtained in the Dundee gas works. This is so; but were I to leave the matter here, it might be inferred that I considered similar results might be obtained in any and every gas works. I would not mislead you; and therefore must detain you for a few moments longer in order to show you how my town is different from many others. Dundee is very peculiarly situated in this respect. It is a long distance from any tar distiller's works capable of dealing with the large quantity of tar we have for sale during the winter. A large portion of the value of our tar must, therefore, go to the railway company, to cover the cost of transit between the two points, and so the tar distiller can allow us but a small figure for it at the starting point. Then again, Dundee being far distant from the coal fields, the coal is exceptionally high in price. I quite believe that in many of the west country towns the coal for which we are paying 5s. per ton could be had for 3s.; and the tar for which we are receiving 4s. per ton, they would get not much under the double of this. Therefore, you see, in a place so circumstanced, the figures I have given would be most misleading. Still, I doubt not there are places as badly situated as Dundee; and it is to such places that my remarks are directed. I believe also that, in many towns distant from collieries, the tar might be sold to manufacturers for use in their steam boilers; and such an arrangement would, I think, prove advantageous both to the seller and the user of this liquid fuel.