MESSRS. EDITORS:—We use sheet iron pans almost entirely, for the purpose of making maple sugar, and I suppose no other population, in this nation, of equal numbers, makes as much and as good maple sugar as we do. Our pans are made of sheet iron, five and a half feet long by three feet wide, turned up all around and only six inches deep. The sheets are riveted together with two rows of rivets, and a ^-inch round iron rod is put in the upper edge of the rim, for a stiffener. We put two loops of sheet iron, by rivets, inside on the bottom, and a 2 by 4-inch wooden bar across the top o* the pan (the narrow way), projecting far enough at each side, as handles to lift it by. We cut two grooves in the bar, one inch deep, to receive the sides of the pan, and then, with a wire through the loops and over the bar several times, we support the bottom of the pan and keep the sides trom spreading or collapsing. Such a pan will last, with good care, a long time. Pans made in that fashion, of common stove pipe iron, have been in use in our " bush" fifteen years, and are good pans yet, not being half worn or rnsted out. The acidulous action of the sap is (certainly very) slight. The manner of setting the pans, arches, &c, next week, if you wish for it ; the pans are made by our tinsmiths. CARLOS BAKER. Allegan, Mich., Nov. 17, 1860. THE number of artificial water works for supplying cities and villages, in the United States, is 82 ; in the British Provinces, 7. The entire cost of them all is estimated at $71,172,471. Water stock, as a public debt, is held to be very secure, and there are no water shares found in the market.