There is an old saying, that “When we are with the Romans, we must do as the Romans do.” And now, kind friend, as we are about to renew our walk, I beg that you will give heed to it, and do as factory girls do. After this preliminary, we will proceed to the factory. There is the “counting-room,” a long, low, brick building, and opposite is the “store-house,” built of the same material, after the same model. Between them, swings the ponderous gate that shuts the mills in from the world without. But, stop; we must get “a pass,” ere we go through, or “the watchman will be after us.” Having obtained this, we will stop on the slight elevation by the gate, and view the mills.