Nature has here laid out her work upon a large scale, and with a master hand. A mighty river, the outpourings of the great lakes above, tumbling rapidly along for a mile over its rocky bed, here leaps quietly down one hundred and sixty feet into the awful chasm below. Above the falls, the banks slope gently down to the water's edge; so that you can stand on the brink of the precipice, and put your foot into the water where it rolls over it--below, the bank immediately rises, and forms a chasm three hundred feet in depth. Eight or ten rods below the falls, is the passage down to the ferry; composed, most of the way, of enclosed wooden steps; and the remainder, of steps made in the rocky cliff. I went down these steps, crossed over in the boat, tossed to and fro by the boiling, raging flood; and liberally sprinkled with the spray of the falls. On the Canada side, the bank is not perpendicular, so that a zigzag road has been made for passengers to travel up and down it. On this side, is the Table Rock, near the falls; and here you have the best view of them. At this spot a flight of steps lead to the bottom; and from this point a person can go one hundred and fifty-three feet under the sheet of water. Dresses and a guide are furnished to those who have the curiosity to enter. On my return to the American side, I walked over the bridge to Bath island, and from that to Goat island. This last island contains perhaps twelve acres, is covered with a fine growth of wood, has a walk near the water, all around it, and benches and summer house to rest the weary traveller. It divides the falls, and is probably twenty rods wide on the cliff, over which the water pitches. At the foot of this island, a circular enclosed stairway has been built by N. Biddle, Esq. President of the U.S. Bank, by which a person can descend down the cliff, between the two sheets of water. And here it was that Sam Patch leaped one hundred and eighteen feet from a platform, made by ladders. The trees on the island are covered with names; and the register at the hotel not only contains names, but sentiments also. I spent an evening very pleasantly in conning them over. On the Canada side there are one large hotel and some few dwelling houses; on the American side, are two large hotels, and a fine village, called Manchester. After spending two days at the falls, I took a seat in the stage for Buffalo.