With reference to the method of attaching the horses close to their work in England, and some distance from their work on the Continent, I wish to have it understood that I do not consider the Continental custom absolutely superior to the English custom, but I consider we might adopt a middle course with great advantage to the horses and passengers. It is certain that on the Continent the horses have, in many instances, their traces too long, as it is that we have them often too short. There has been much controversy about the difference in the length of the front and hind axle-trees. It has been usual to make no greater difference than will allow the higher wheel to follow in the same track as the lower. In France it has been the practice, from the year 1846, to make the front axle-tree of broughams six inches shorter. The object has been to allow the front wheel to be placed nearer to the body. As the front wheel of a brougham must turn entirely in front of the body, the additional gain of three inches was very desirable. Some English Coachbuilders have followed the example of the French. There is a decided gain. The eye is pleased with the proportions. The horse is eased, and upon hard roads the difference of track is of no consequence. On the other hand, in country roads, the well-worn ruts make the running of the carriage uneasy, whilst in town the driver often forgets that the curbstones will strike his hind wheels sooner than the front wheels, and lastly more mud is thrown upon the panels. It is probable that the French style will not find favour. In coaches built in 1750 it was customary to lower the hind part of the inside seats about two inches, by degrees this was changed to a level seat; recently the seat has been again lowered behind, and the back squabs made more upright than formerly. The height of the top of the cushion to the bottom of the body has varied during the same period from fourteen to eighteen inches. These slight changes belong more to the taste of the individual who uses the carriage. It is useless to lay down any general rule on these subjects.