of their amity to invite both to join in the new Transatlantic undertaking. At last about twenty gentlemen, most of whom subscribed L5000 each, entered into the scheme, and of that number we believe that Mr. Napier, Mr. George Burns, Mr. M'Iver of Liverpool, and Sir James Campbell are the only survivors. Four vessels of about 1200 tons each were ordered of Mr. Napier--the Britannia, Acadia, Caledonia, and Columbia, built respectively by Messrs. Robert Duncan, John Wood, Charles Wood, and Steele, and all supplied with engines of 400 horse-power by Mr. Napier. Thereafter he furnished the machinery for other vessels belonging to this company, including the Hibernia, Cambria, America, Niagara, Europa, Canada, and Arabia. All of these vessels have now been withdrawn from active service, being superseded by Mr. Napier's more recent and well-known vessels, Persia, 3000 tons and 850 horse-power; Scotia, 4000 tons, and 1000 horse-power; and China, 2540 tons and 550 horse power. Among more recent specimens of Mr. Napier's mercantile ships, we may mention the Pereire and Ville de Paris, 3300 tons and 800 horse-power, belonging to the French Compagnie Generale Transatlantique. He has likewise constructed the Malabar, 4174 tons and 700 horse-power (one of the finest Government troopships), which, we believe, has given much satisfaction. Mr. Napier, we may add, has been very successful in the construction of machines and war vessels for the British, French, and Turkish-Russian, and Danish and Dutch navies; and when it was decided to reconstruct the British navy with armour-clad vessels, Mr. Napier's firm had the honour of furnishing one of the two armour-clad vessels first built, viz., the Black Prince, 6040 tons and 800 horse-power; the Audacious and Invincible, armour-clad frigates, also for the British Government, each 3775 tons and 800 horse-power; two armour-clad turret vessels for the Dutch Government of large size; and last but not least, the well-known Hotspur, which was launched in 1870.