a large, spacious and we may say fairly elegant building. It was erected in 1792 upon a very eligible piece of high ground near the influx of the Irk and the Irwell. The size forced the architect to make the walls &. massy. The degree of elegance which is shewn, was therefore of little cost. The mere disposal of the external parts was a matter of taste only; and the inside is admirably adapted for the purpose intended... In 1824, the building was coated with Roman cement, which has added very much to its appearance. A manufactory of cotton goods is carried on in the house in which the stronger poor are employed and the children are instructed in the arts of winding, warping and weaving... The average number of paupers of all ages, supported in the the house, is from 350 to 4