revenue of £23,460 and a net yield of £17,595.

Having a looked at John Sutcliffe's plans, Robert Whitworth approved it, noting 'is a rugged one; I never before saw a good line like it; yet so far as I can discover, I believe it is the best the country affords: It is certainly practicable, and I have no doubt but that a good and useful canal may be made (with some variation) upon it; but it will be exceedingly expensive: I am, however, told the trade that will come upon this canal will fully answer that expense, even were it twice as