LEVERPOOL, (Lancashire) 150 cm. 183 mm. from London, at the mouth, of the r. Mersee, is a populous T. the most flourishing
sea-port in these parts, and pretends to rival, if not excel, Bristol, its customs being increased 8 or 10 fold within
these 40 years past, and its houses to three times as many as they were in the R. of the late K. James. The inh. are
universal merchants, and trade to all foreign parts, but Turky. Greenland, and the East-Indies. It shares the trade to
Ireland and Wales with Bristol, as follows: As Bristol trades chiefly to the S. and W. parts of Ireland, from Dublin on
the E. to Gallway on the W. this T. has all the trade on the E. and N. shores, from Dublin to Londonderry. As Bristol has
the trade of South-Wales, this has great part of that of North-Wales. As Bristol has the S. W. Cos. of it, and some N. of
it, as high as Bridgenorth, if not to Shrewsbury, Leverpool has all the N. Cos. besides what goods it sends to Cheshire
and Staffordshire by the new navigation of the Mersey, the Weever, and the Dan, even so near to the Trent, that its goods
are carried by land to Burton. The merchants of Leverpool are also concerned with those of Londonderry, in the fishery on
the N. coast of Ireland. It is, moreover, the most convenient and most frequented passage to that Km. Ships of any burthen
may come up with their full lading, and ride before the T. which is quite open and unfortified; but the harbour is
defended on the S. side by a castle built by K. John, and on the W. by a strong tower on the r. Mersey. Here are 3
handsome Chs. and several meeting-houses of dissenters. The new Ch. is one of the finest in England. All the new buildings
are very handsome, in spacious streets, the houses being brick, and very much like those at London, but not so high. Some
merchants have houses here, which in Italy would pass for palaces. There is a fine town-house here upon 12 stone pillars,
and under it is their exchange. There is a wet dock at the E. end of the T. erected by act of Pt. in the R. of Q. Anne,
that will hold 80 or 100 sail of ships. It has iron flood-gates, is a most noble expensive work, and perhaps the only
thing of its kind in Britain, London excepted. The custom-house joins to it. There is a navigation from hence farther up
the Mersey, and that for ships of burthen too, as high almost as Warrington, and also up the S. channel, as they call the
r. Weever; but it is chiefly for rock-salt and Cheshire cheese, of which great quantities are shipped off here for the W.
and S. parts of England. There are many handsome buildings of hewn stone here, erected by the Mores of Blankhall, the
chief Lds. and proprietors of the greatest part of the T. from whom some of the streets are also named. It was
incorporated by K. John, and its privileges have been confirmed by several of his successors. It had formerly a castle. It
is governed by a mayor, recorder, ald. without limitation, 2 bailiffs, 40 C.C. of whom the mayor is one, and the burgesses
are above 1500. The freemen of this T. are free of the city of Bristol, and also of Waterford and Wexford in Ireland. Here
is a fr. sc. and several almshs. for sailors widows, and other old people, besides a work-house, and a noble ch. sc. where
50 boys and 12 girls are taught, fed, cloathed, and lodged. On the 14th of Sept. 1749, the first stone was laid here of a
new exchange, and an assembly-room. The Mersey abounds with salmon, cod, flounders, turbut, plaise, and smelts, and at
full sea it is above 2 m. over. There is a ferry here; and when people land on this side, they are brought a little way
through the water on the shoulders of men, who wait knee-deep in the mud to take them out of the boats. The Mts. are W.
and S. the Fairs June 25, July 22, Nov. 11, and every W. fortnight for all sorts of cattle. In the neighbourhood are
frequent horse-races, on a 5 m. course the finest for the length in England. Fresh water is brought into the T. by pipes,
from some springs in Sir Cleve More's estate 4 m. off, pursuant to an act of Pt. in the R. of Q. Anne.