_Sir_: In making the repairs of the Cumberland Road east of the Ohio river, it was deemed expedient, in the fall of 1832, to change that part of the old location which is immediately west of Cumberland, in the State of Maryland, for the purpose of turning Wills hill. By this an abrupt rise of several hundred feet would be avoided. A survey, preparatory to this change, was made, and the result submitted to Congress, in the session of 1832-'33; the proposed change was authorized, and the location, as exhibited on the drawing of the survey, adopted. This change of location involved the construction of a bridge over the mill-race in the town of Cumberland, and another over Wills creek, as well as other bridges of minor importance, with several culverts. The Legislature of the State of Maryland passed an act giving assent to the change in question, with the proviso, however, "that the part of the road embraced in this change should be made of the best material, upon the Macadam plan, and that a good, substantial stone bridge should be made over the mill-race, in the town of Cumberland, and over Wills creek at the place of crossing, and that substantial stone bridges and culverts should be made wherever the same may respectively be necessary along the line of said road." In the estimates which were prepared, and submitted at the commencement of the last session of Congress for its action, the sum proposed for the completion of the repairs of the entire road from Cumberland to the Ohio river, contemplated the erection of the bridges on the new location, in conformity to the requirements of the law of Maryland just referred to. But, as is known to you, more than one-half of this sum was stricken from the bill, which embodied the whole amount of the estimate. The act appropriating the remainder requires that the whole of the repairs shall be completed for this diminished sum. Under these circumstances, it becomes necessary to change the plan upon which it was proposed to execute the work, and the object of this communication is to ascertain the extent to which the department may be allowed to carry this change on the new part of the road embraced by the law of Maryland. If the bridges alluded to be built of stone, the expense will be much greater than the sum allotted to that section would bear: whereas, if the abutments be built of stone, and the superstructure of wood, the same ends would be attained as would result from bridges built entirely of stone, but the letter of the Maryland law would be departed from. Good wooden superstructures, well covered and painted, would last, with a little care, at least forty years, and perhaps longer. To abandon this new location, and return to the old road, would be to sacrifice a large amount of money already expended on the former, which is now in a state of forwardness, and would soon be finished. Besides, a bridge must, in any event, be constructed over Wills creek, and every consideration of