a large, flourishing, and populous town of England, in the county of Lancaster, situated at the influx of the river Mersey into the sea. This town has so much increased in trade since the commencement of the present century, that it is now the greatest sea-port in England except London, having exceeded Bristol considerably of late years, which will appear by the following account of the custom-duties, received in the several ports of London, Liverpool, and Bristol, in the year 1784, taken from the report of the commissioners for inspecting the state of public accounts.

<table> <tr> <th></th> <th>London</th> <th>Liverpool</th> <th>Bristol</th> </tr> <tr> <td></td> <td>L.5,187,052</td> <td>640,684</td> <td>334,909</td> </tr> <tr> <td></td> <td>9 5½</td> <td>2 2½</td> <td>19 3½</td> </tr> </table>

Liverpool exceeded Bristol, L.305,774 2 11

The following shows how much the trade has increased since the above period:

Duties received in the port of Liverpool from July 5th 1785, to October 10th 1787, L.298,361 ; 9 10½

The merchants here trade to all parts of the world except Turkey and the East Indies; but the most beneficial trade is to Guinea and the West Indies, by which many of them have acquired very large fortunes.

Liverpool, during the last war, carried on more foreign trade than any town in England; and such is the state of it at this time, that there are near three thousand vessels cleared from that port in one year to different parts of the world. Here are several manufactories for China-ware, and pot-houses which make very fine ware, some salt-works, glass-houses, and upwards of 50 breweries, from some of which large quantities of malt liquor are sent abroad. Many of the buildings are formed in the most elegant manner; but the old streets are narrow; which defect will soon be removed, as the corporation have lately obtained an act of parliament for the improvement of the town, which they have already begun to put in force with great spirit, having taken down the principal streets in the centre of the town, and rebuilt them in a spacious and most magnificent manner; so that in a few years it will be one of the handsomest towns in England. This town contains sixteen churches, namely, St Peter's, St Nicholas's, St George's, St Thomas's, St Paul's, St Ann's, St John's, Trinity, St James's, St Catherine's, St Mary's, St Stephen's, St Matthew's, St Mark's, Christ Church, and All Saints. There are also meetings for independents, anabaptists, quakers, methodists, and presbyterians. The exchange is a noble structure, built of white stone in the form of a square, and round it are piazzas where the merchants assemble to transact business. Above it are the mayor's offices, the sessions-hall, the council-chamber, and two elegant ball-rooms. The expense of erecting this building amounted to 30,000l. The custom-house is situated at the head of the old dock, and is a handsome and convenient structure. Here are many charitable foundations, among which is an excellent grammar school well endowed, and many of the youth taught in it have exhibitions in the universities. The infirmary is a large edifice of brick Liverpool brick and stone, situated on a hill in a very pleasant airy situation, at one end of the town.

In the town is a charity-school supported by voluntary subscriptions and contributions for 50 boys and 12 girls, who are not only clothed and educated, but also provided with food and lodging; likewise several almshouses for the widows of seamen; and an excellent poor-house, superior to any in the kingdom, where upwards of 800 men, women, and children, are supported, many of whom are employed in spinning cotton and wool. There are five large wet docks, three dry docks, and several graving docks for the repairing of shipping; which renders it the most commodious seaport in the world. The quays which bound these docks are covered with warehouses; which is a convenience that enables the merchant to discharge his ship at a very small expence. The new prison lately finished is a noble edifice, being built entirely on the plan of the great and benevolent Mr Howard, for solitary confinement; and is perhaps the most convenient, airy, magnificent building of the kind of Europe; being upon a very extensive scale.

Liverpool received its charter from King John; but it was a borough by prescription long before his reign. It is under the government of a recorder, mayor, and an unlimited number of aldermen, two bailiffs, and a common council of forty of the principal inhabitants, with a town-clerk and other proper officers. The town has a weekly market on Saturday, and is distant from London 204 miles. The progressive rise of population in Liverpool, may be conceived by perusing the following table:

<table> <tr> <th>Year.</th> <th>Christened.</th> <th>Buried.</th> <th>Married.</th> </tr> <tr> <td>1662</td> <td>3</td> <td></td> <td></td> </tr> <tr> <td>1683</td> <td>106</td> <td>51</td> <td>5</td> </tr> <tr> <td>1700</td> <td>132</td> <td>124</td> <td>33</td> </tr> <tr> <td>1720</td> <td>410</td> <td>293</td> <td>58</td> </tr> <tr> <td>1740</td> <td>483</td> <td>688</td> <td>137</td> </tr> <tr> <td>1765</td> <td>986</td> <td>599</td> <td>408</td> </tr> <tr> <td>1783</td> <td>1709</td> <td>1544</td> <td>606</td> </tr> <tr> <td>1787</td> <td>2267</td> <td>1773</td> <td>804</td> </tr> </table>

The whole population of Liverpool in the year 1793 was computed to amount to 56,782.

By means of inland navigation, Liverpool has communication with the rivers Dee, Ribble, Ouse, Trent, Darwent, Severn, Humber, Thames, Avon, &c.; which navigation, including its windings, extends above 500 miles, in the counties of Lincoln, Nottingham, York, Westmorland, Chester, Stafford, Warwick, Leicesther, Oxford, Worcester, &c. The Mersey, upon which the town is situated, abounds with salmon, cod, flounders, turbot, plaice, and smelts; and at full sea it is above two miles over. In the neighbourhood are frequent horse-races, on a five-mile course, the finest for the length in England. The soil in and near the town is dry and sandy, and particularly favourable to the growth of potatoes, on which the farmers often depend more than on wheat or any other grain. Fresh water is brought into the town by pipes, from some springs four miles off, pursuant to an act of parliament in the reign of Queen Anne. The dock duties of Liverpool in 1760 amounted to 2330l. but in 1803 to Liverpool 33,364l. an astonishing proof of the rapid increase of its trade. The dispensary of this town does honour to human nature, and has been of the most singular advantage to the afflicted, since 1722,73 persons were cured of every disorder incident to human nature, between the years 1778 and 1794, being on an average about 10,000 persons every year. The Union News Room was instituted on the 1st of January 1801; the Lyceum much about the same period, the erection of which cost the sum of 11,000l. and the Commercial News Room in 1803. The institution for restoring drowned persons is worthy of notice, as more than 400 people have become objects of it since it was founded, and more than one half of that number have been restored. The Athenaeum, which comprises a news room and library, was projected in 1798, and finished before the close of the year. There are four weekly papers published at Liverpool. From 1783 to 1793 inclusive the value of slaves imported into the West Indies in Liverpool vessels, amounted to 15,186,850l. sterling; and the advantages which it derives from its inland navigation are more than can be properly estimated. Liverpool sends two members to parliament.