[James Smith.] Two Autograph Letters Signed (both 'Ja Smith'), the first headed 'Note for Alexr. Blair Esqr. Treasurer of the Bank of Scotland', and docketted 'Report on City [of Edinburgh] Improvements'.

Both 1p., foolscap 8vo, and disbound. Both in good condition, on aged paper, with loss at edge from disbinding, causing slight loss of text in second letter. Letter One: Docketed on reverse of second leaf 'James Smith | July 25 1837 | Report on City Improvements.' The document begins: 'Having carefully examined the state No. IV. made up by the Improvement Commissioners, and submitted to the Bank of Scotland &c, and also, inspected the works with Mr Geo. Smith Architect for the Commissioners, I take leave to submit the following observations thereon'. Three numbered paragraphs follow, on 'the Estimates', 'work yet to be executed on the south approach and in Victoria Street in opening up these streets for paving', and 'the Assets', the last sixteen lines long. Letter Two: Addressed to Blair on reverse of second leaf. Continuing from the first letter, he gives as his opinion that there 'will be a shortcoming in the returns <...> liquidate the engagements fo the Commissioners'. He suggests as 'the safest course for the Bank to pursue [...] a partial completion of the Works, Viz - Partially completing George IVth. Bridge, and Victoria Street, leaving out the Mound, Corn Market, and the Charity Workhouse Road'. The final paragraph begins: 'it is evident to me were this not done a greater loss will in all probability have to be sustained because without opening up these streets the Returns by paving cannot be made available'. He recommends that 'the Commissioners husband well their resources, by a rigid economy'.