It is true here is no settled manufacture. The French refugees when they first came over to England began a little to take to this place, and some merchants attempted to set up a linen manufacture in their favour; but it has not met with so much success as was expected, and at present I find very little of it. The poor people are, however, employed, as they are all over these counties, in spinning wool for other towns where manufactures are settled. The country round Ipswich, as are all the counties so near the coast, is applied chiefly to corn, of which a very great quantity is continually shipped off for London; and sometimes they load corn here for Holland, especially if the market abroad is encouraging. They have twelve parish churches in this town, with three or four meetings; but there are not so many Quakers here as at Colchester, and no Anabaptists or Antipoedo Baptists, that I could hear of—at least, there is no meeting-house of that denomination. There is one meeting-house for the Presbyterians, one for the Independents and one for the Quakers; the first is as large and as fine a building of that kind as most on this side of England, and the inside the best finished of any I have seen, London not excepted; that for the Independents is a handsome new-built building, but not so gay or so large as the other. There is a great deal of very good company in this town, and though there are not so many of the gentry here as at Bury, yet there are more here than in any other town in the county; and I observed particularly that the company you meet with here are generally persons well informed of the world, and who have something very solid and entertaining in their society. This may happen, perhaps, by their frequent conversing with those who have been abroad, and by their having a remnant of gentlemen and masters of ships among them who have seen more of the world than the people of an inland town are likely to have seen. I take this town to be one of the most agreeable places in England for families who have lived well, but may have suffered in our late calamities of stocks and bubbles, to retreat to, where they may live within their own compass; and several things indeed recommend it to such:— 1. Good houses at very easy rents. 2. An airy, clean, and well-governed town. 3. Very agreeable and improving company almost of every kind. 4. A wonderful plenty of all manner of provisions, whether flesh or fish, and very good of the kind. 5. Those provisions very cheap, so that a family may live cheaper here than in any town in England of its bigness within such a small distance from London. 6. Easy passage to London, either by land or water, the coach going through to London in a day.