_Sir_: The undersigned commissioners, appointed by the Governor of Pennsylvania to erect gates and superintend the collection of tolls on the Cumberland Road "after it shall be put in a good state of repair by the United States," respectfully represent: That, from a full and careful examination of the subject, they are satisfied that they are not authorized, by the terms of the law under which they are appointed, to accept the road from the United States, or erect gates for the collection of tolls, until provision is made by Congress for completing the repairs on the plan already adopted by the agents of the United States, and sanctioned by several appropriations to carry it into effect. Without this it is evident that a considerable portion of the road, which has received but a single stratum of stone, will be left in a condition so weak and imperfect as soon to become again totally impassable for a considerable portion of the year. The law of Pennsylvania expressly requires that, before the road is accepted by the Commissioners, it must be put in good and complete repair by the United States. To this act and all its provisions, Congress, on the 3d of July, 1832, gave its assent; an appropriation was made, and a plan of repair was accordingly adopted by the agents of the government, and two subsequent appropriations made by Congress to carry this plan and compact into effect. The complete repair of the road is made by the compact a condition precedent to be performed by the United States. It is not performed, as appears by the report of the agents of the United States, and, until it is, the Commissioners appointed by the State cannot be justified in accepting the road or exacting tolls. Besides, it is evident that the tolls established, even if raised to the maximum, will be totally inadequate to the preservation and repair of the road, unless first put in a state of complete and substantial repair. This, a statement of a single fact will fully demonstrate. It appears by a report lately received from the superintendent of that part of the road which lies between Hagerstown and Cumberland, that the tolls there collected amount to $312 per mile per annum; of this $45 is required to pay gate keepers and superintendents, leaving $267 for repairs. The tolls on that part of the road are more than three times as high as those proposed on this, so that the amount of tolls applicable to the repair of this road will not exceed $89 per mile per annum, a sum barely sufficient to preserve the road after it is put in the best possible state of repair. The undersigned do not presume to prescribe a plan of repair; they are satisfied with that adopted and partly executed by the agents of the United States; and they now distinctly declare and pledge themselves, that so soon as Congress shall appropriate the sum required by the Secretary of War to complete the repair of the road on the plan adopted in his report at the last session, we will, with all