PENNAL, a parish, comprising the Upper and Lower divisions, in the union of MACHYNLLETH, hundred of ESTIMANER, county of MERIONETH, NORTH WALES, 4 miles (W.) from Machynlleth and 14 (N. N. E.) from Aberystwith; containing 678 inhabitants, of whom 264 are in the Upper, and 414 in the Lower, division. This parish, which is situated on the rivers Dovey and Dales, and is Intersected by the turnpike-road from Machynllek to Aberdovey and Towyn, comprises a tract of billy and rocky ground, extending m a curve for *boot 7 miles in length (5 of which are along the banks of the Doles), and 34, in breadth. The soil is thin and poor, but in some of the lower grounds, not akog& ther .unproductive; the declivities of the hills afford only a scanty pasturage for sheep and young cattle; peat, which forma the principal fuel of the inhabitants, is found in various parts. The village is small, and presents rather, a picturesque appearance; the petty-sessions for the hundred are held here every alternate. month. The living is a perpetual curacy, endowed with £200 royal bounty,. and £1400 t)erliamentary grant, the last sum now invested. in £1584, three per cent. reduced Bank annuities; net income, ,£75;. patron and impropriator, Bishop of Lichfield, whose tithes have been commuted for a rent-charge of .£225. The church, dedicated to St. Peter, was rebuilt about sixty years ago, with the materials of an ancient Roman fortress, called Cern Caer; but, as the edifice is entirely covered with stucco, the old Roman bricks are not discernible: it is situated near the western extremity of the parish, and is attended by many families from the contiguous one af Towyn. There are places of worship for Calvinistic and Wesleyan Methodists.. A day school affords instruction to about 40 children' at the expense of their parents; and three Sunday schools, containing from 120 to 15Q males and females, are supported by dissenters. In 1774, Mar, garet Carr bequeathed £20, the interest of which is annually distributed among the poor. Of the Roman fortress of Cerra Goer nothing but the site is remaining. Several coins of Domitian, Augustus, and Tiberius, have been dug up in the spot; and in a turbary at no great distance from it was found a spear head, evidently of Roman construction. From this situation is obtained a fine view of the river Dovey to its mouth, and of Cardigan bay, with the Cardiganshire coast, and the parts adjacent. At EsgairLlyverin, in the parish, are preserved the bed and furniture for the reception of Charles I., when on his way .through the. country to Chester, which was removed to this place from an ancient mansion still remaining in the parish of Machynlleth. In the grounds of Pant-y-Lludw is a remarkably fine yew-tree of amazing growth; the trunk being thirty-two feet in girth, at the height of six inches from the ground, and forty-eight feet in height; and the largest branch nine feet in girth, and forty-four in length.