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Prisons, on the plan of our state prison, are estab-lished nearly in every state. The affairs of ourprisons have been, ef late years, sadly mismanaged,otherwise the avails of the labour of the convictswould be sufficient to defray the annual expenses. I have been, for some time, much engaged in im-proving a plan of an establishment for the accommo-dation of insane persons; the mode of treatment thatought to be pursued, (and which was recommendedby me to the Governors of the New-York Hospital,in April last year, of which communication I nowsend a copy) is the one adopted at the Retreat, by theSociety of Friends, near New York. The Governors have purchased thirty-eight acresof land, about six miles from the city, and proposeto erect a building to accommodate two hundredlunatic patients—the thirty-eight acres to be divided,and laid out in walks, gardens, &;c. for the amuse-ment and exercise of the patients who are fit to par-take of useful employment and recreation. OurLegislature has acted very liberally, and generouslygranted us 10,000 dollars a year, payable quarterly;one half of this sum will enable us to make a loanof 80,000 dollars, so that we shall have very amplefunds for erecting suitable buildings, and makingevery necessary improvement. I send thee the lastReport of the Governors, which contains a memorial tothe Legislature on the subject, and fully explains theplan we propose to pursue. About a month ago, Iattended the Legislature, at Albany, for the purposeof aiding our application, and obtained the loanalluded to, granting us the above-mentioned annuity,for and during the term of forty-one years. It is a considerable time since, that I met with, in the Quarterly Review, an account of thy very impor-tant publication on the wealth, power, resources, &;c.of the British nation, and I have been extremelyanxious to procure a copy; it is highly spoken of bythose who have met with it in England, and it is