SPILSBY, a market-town and parish in the eastern division of the soke of BOLINGBROKE, parts of LINDSEY, county of LINCOLN, 31 miles (E.) from Lincoln, and 133 (N.) from London, containing 1234 inhabitants. The town is situated upon an elevated spot of ground which commands an extensive south-easterly view of a tract of marsh and fen land bounded by Boston deeps and the North sea; it consists of four principal streets diverging from a spacious square, forming the marketplace, which is ornamented on its east side by a cross, consisting of a plain octagonal shaft rising from a quadrangular base, and resting on five steps. A sxibscription library and news-room is connected with the principal inn. The market is on Monday; and fairs are held on the Monday before, and the two next after, Whit- Monday (when Whitsuntide falls in May, otherwise there is no fair on the latter day), and on the third Monday in July, for cattle and wearing apparel. The general quarter sessions for the south division of the parts of Lindsey are held here twice a year, in January and July. A court-house and house of correction, begun in June 1824, were completed within two years, at an expense of £25,000: the latter contains sixty-three cells, eighteen day-rooms, and nine apartments for the turnkeys, with an infirmary and yards for the prisoners, so arranged that the governor's house commands a complete view of the whole: the site occupies about two acres of ground, and is surrounded by a lofty brick wall, in which, in front of the building, is a handsome Doric portico. The living is a perpetual curacy, in the archdeaconry and diocese of Lincoln, endowed with £600 royal bounty, and £1200 parliamentary grant, and in the patronage of the Rector of Partney. The church, dedicated to St. James, is an ancient irregular stone edifice, with a handsome embattled tower at the west end, supposed to have been erected about the time of Henry VII., at a much later date than the body of the building. Amongst several ancient monuments is one in memory of the celebrated Lord Willoughby de Eresby, who, in the reign of Elizabeth, commanded four thousand English troops despatched to France, in aid of Henry IV., King of Navarre: he died in 1601, and was interred here. There are places of worship for Independents and Wesleyan Methodists, with Sunday schools attached. The grammar school, rebuilt in 1826, is endowed for the gratuitous education of thirty scholars. In 1735, the Duke of Ancaster and others endowed a school for the education and clothing of twenty poor boys. At Eresby, near this town, are extensive remains of the foundations of a chapel, made collegiate in 1349, for a master and twelve priests, by Sir John Willoughby, and dedicated to the Holy Trinity. At the same place was formerly an elegant mansion belonging to the late Duke of Ancaster, which, in 1769, was destroyed by fire, one pillar alone remaining.