In the _Times_ newspaper of Monday, Oct. 16, 1854, in an account of her Majesty’s visit to Great Grimsby from Hull, the following paragraph occurs:--“Their attention was first naturally directed to a gigantic tower which rises from the centre pier to the height of 300 feet, and can be seen 60 miles out at sea.” The 60 miles if nautical, and this is always understood when referring to distances at sea, would make 70 statute miles, to which the fall of 8 inches belongs, and as all observations at sea are considered to be made at an elevation of 10 feet above the water, for which four miles must be deducted from the whole distance, 66 statute miles will remain, the square of which multiplied by 8 inches, gives a declination towards the tower of 2,904 feet; deducting from this the altitude of the tower, 300 feet, we obtain the startling conclusion that the tower should be at the distance at which it is visible, (60 nautical miles,) more than 2,600 feet _below the horizon_! The only modification which can be made or allowed in the preceding calculations is that for refraction, which is considered by surveyors generally to amount to about ¹⁄₁₂th of the altitude of the object observed. If we make this allowance it will reduce the various quotients by ¹⁄₁₂th, which is so little that the whole will be substantially the same. Take the last quotation as an instance--2,600 feet divided by 12 gives 206, which deducted from 2,600 leaves 2,384 as the corrected amount for refraction. SECTION 14. GENERAL SUMMARY--APPLICATION--_CUI BONO?_