The elevation of the intended new Custom House, which is to be of the Ionic order of architecture, and which is to be built of fine free stone, presents a truly grand and magnificent appearance. It is composed of three façades, rising on a rusticated basement, each of which is decorated with a splendid portico, consisting of eight handsome Ionic columns, supporting an appropriate pediment, and producing a varied elegance and grandeur. The portico on the north façade will form the entrance to a superb vestibule, of the Doric order, serving as an avenue or public thoroughfare, from the bottom of Pool-lane to the part opposite to Mersey-street.

This vast pile will be surmounted by a stately and handsome dome, the summit of which will be 130 feet above the ground. The length of the north façade, from east to west, is 470 feet, and the wings from north to south are each 220 feet, so that the space now covered by the foundation (which is finished) is more than double that occupied by the Exchange Buildings.

The total expense is estimated at about £200,000. The government is to furnish £150,000, and the remainder is to be supplied by the corporation.

The central part is to be appropriated to the various offices belonging to the Customs and Excise; the east wing is intended for the offices pertaining to the Dock Trustees, and the west wing is designed for the Post Office department.

Beneath there will be a number of spacious and excellent vaults, intended as a depository for goods of various descriptions. About five years have elapsed since the work was regularly commenced, and it is expected that in three years more the whole will be completed, when this town will possess one of the most splendid edifices in the kingdom, and will serve as a model of the fine classical taste of the architect, Mr Foster.

THE DOCK OFFICE.

Adjoining to the Custom House is the Dock Office, which is appropriated to the receiving of dock dues, and the transacting of other business pertaining to the trustees. And contiguous to this is the Dock Police Office, where one of the magistrates attends daily to hear cases of offence against the laws and regulations respecting the shipping that may be lying in the docks, or at anchor in the river, and to remit or levy fines for such misdemeanors.

THE EXCISE OFFICE.

This building is not deserving of any particular notice, as it consists merely of two dwellinghouses, on the south side of Hanover-street, which have been appropriated to this purpose. A part of the new Custom House is to be allotted to this office.

THE POST OFFICE.

This building is situate in Post Office-place, between Church-street and School-lane, and is opened every morning at about a quarter past nine o'clock for the first delivery of letters, and remains open until half-past twelve o'clock at noon, at which time it is closed for half an hour. This delivery comprehends the letters brought by the Birmingham mail, including bags from York, Leeds, and Manchester, the Holyhead mail, the Carlisle mail, with bags from Edinburgh and Glasgow, and the Dublin Packet.

At one o'clock the office is re-opened for the second delivery of letters, which comprises those brought by the York mail, and includes bags from York, Leeds, Bradford, Halifax, Rochdale, Bury, Bolton, and Wigan.

At a quarter past four in the afternoon the office is again opened for the third delivery. This comprises letters brought by the Manchester mail, with bags from Prescot, Warrington, Manchester, and Sheffield.

The fourth delivery takes place at a quarter before seven o'clock. The letters delivered on this occasion are those brought by the London mail, and the Lancaster mail, containing letters from London, Coventry, Lichfield, Coleshill, Newcastle, Lawton, Bristol, Birmingham, Knutsford, Warrington, and Prescot. This delivery, which likewise comprises letters from all Foreign parts,

continues until half-past nine o'clock, at which time the office closes every night.

Any delay in the arrival of the various mails will occasion a corresponding delay in the deliveries.-The Receiving Houses are situate at the following places, viz.—

No. 75, Old Hall-street.-Mr. James Gerrard, druggist.

No.2, Scotland-road.-Mr.T. B. Furness, druggist. Kirkdale.-Mr. Robinson, smallware dealer. Everton, Church-street.-Mr. Edward Thomas, provision dealer.

London-road, near the Monument.-Mr. James Owen, druggist.

Edge-hill, opposite to the Church.-Mrs. Jancy, shopkeeper.

No. 48, Mount Pleasant.-Mr. William Harvey, shopkeeper.

Harrington, St. James's-place.-Misses Sankey, confectioners.

The letters are carried from these places to the General Office at twelve o'clock at noon every day, except Sunday, and at half-past eight o'clock in the evening; and letters put into any of the Receiving Houses before twelve o'clock will be in time for the early mails.-From ten to two o'clock on Sundays, the Post Office is not open for the delivery of letters.

G

THE BATHS.

On

This plain but elegant structure is situate between George's Dock and the river. The erection of it was commenced in the year 1826, and it was opened in May, 1829. It is of a quadrangular form, being in length from north to south 239 feet, and in width from east to west 87 feet. the west side are two neat porticos, each composed of eighteen columns and two pilasters. In the middle is the principal entrance, which divides the two porticos, and has a projection of about eight feet, corresponding with the two wings, which on this side project an equal distance from the body of the building. The pillars are formed. of cast iron, and by means of trusses resting on the caps, support a neat cornice crowned with a parapet. The walls are rusticated, and the east front has no portico. The entrance to the engine house is from the middle of this side. This

building is only one story high, and is open at the top in the parts over the two large baths; but these openings are covered with awnings, to prevent the soot from falling into the water. From the centre rises a stone chimney, having the form of an obelisk.

The water that supplies the baths is received from the river into an extensive reservoir, which is capable of containing 800 tons of this element.

The baths appropriated to the use of the ladies occupy the south wing, and consist of one large,