CONSTRUCTION.—Make your road to last for years, and not for days. Let your cuttings and embankments be guarded against falls of the one and slides of the other. Let your curves be of large radius, and do not regard expense in having them so. Avoid drawbridges utterly, if you can, and if. they must be used let the approaches be open and clear for 1,500 feet on each side of them. Build your permanent bridges in a thorough manner, and, whether of stone, wood, or iron, guard them effectually against the ordinary causes of decayand thus, partially avoid massacres! Use compound rails in preference to simple ones. Increase the number ot your " cross ties,' and the item of repairs will be decreased. If you cross the rails of other roads, do so above or below them, and never on a level. Let ordinary road-crossings be equally above or below your rails, and your conscienceit you have anywill be clearer. OPERATION.Provide a numerous and efficient police and you will be less criminal and lave fewer damages to pay ! Establish careful, clear, and stringent regu-ations, and see that they are enforced, by mnishing, remorselessly, their violation. Let those regulations, and all signals, be unmistakable ; and, if possible, uniform through-ut the country, and the country will be the ;ainer as well as yourselves. Police your road and " moving stock" very day, at least, and so lessen the chances f accident. Be sure the men you employ are tempe-ate, sensible, and active, and pay such libe-ally. Avoid cheap directors, cheaper presidents, nd careless switchmen. Railroads were contrived for high veloci-es, and (if you mind these maxims) such ve-ocities are the best; in other words, care will prevent accidents. Money is plentyso let foresight and poli-y guide your "rail " operations, and your dividends will be larger. LEYLAND.