The various propositions of doubtful advantage from the wide gauge, as well as of alleged objection to it, appear to have been thoroughly considered in the report in question. The experiments on the consumption of coke at high velocities were unfavourable, and, in connection with the theory of atmospheric resistance, appear to have influenced the mind of Mr. Wood to consider that a seven-feet gauge was beyond the width which he would deem the best. At the same time, upon a review of all the circumstances, and considering that there are counteracting advantages, incidental to an increased width of gauge, he does not think that the result of his enquiries would justify a change in the dimensions adopted on this line, and he recommends the present width should be retained. The advice thus given by Mr. Wood, upon mature reflection, being directly at variance with the conclusion at which Mr. Hawkshaw had previously arrived upon an investigation similarly delegated to him, it became the duty of the Directors to consider most attentively the train of reasoning and argument which led the latter to urge such an opposite course. Naturally expecting from that circumstance to find in his report a clear and definite statement of the positive loss or disadvantages accruing from the increased width of gauge, the Directors could not fail to remark with some surprise that he enforces his recommendation, not upon any ascertained injury or failure in the plan, but almost exclusively upon the presumption that all railways, however disconnected or locally situated, should be constructed of one uniform width. While he appears to think that it might be an improvement to have an addition of a few inches, five or six at the most, he still questions the expediency of any variation from the 4 feet 8½ inches gauge. Mr. Hawkshaw, in his report, also considers any additional expense upon the gauge, as well as upon the improvement of gradients, to be undesirable, and assumes it at a scale of augmentation far beyond the real difference of cost. His estimates on that head are impeached in the engineer’s observations, and no doubt exists in the minds of the Directors, that the subject, reduced to a mere question of figures, in its present position, would undeniably show a pecuniary loss to be borne by the Company by any such change of system as he advocates, even if it were on other grounds deemed advisable. The objection that the wide gauge might prevent a junction with other lines seems both to Mr. Wood and the Directors to have but little weight, as applied to the Great Western Railway. Already has the same width been contemplated and provided for in the extension lines through Gloucestershire to Cheltenham and from Bristol to Exeter. Any local