It will often appear that the best location is on the outskirts of a city or town and from some angles this is good reasoning. There are some factors, however, that make such a location undesirable. For one thing, the tax rate is likely to be higher in such areas than in the open country, thus adding to overhead without compensating advantages. In the second place, urban centers develop without regard to soil type and this is an essential factor to the family that expects to engage in some agricultural pursuit. Again, the type of inhabitants that live on the fringe of towns and cities may not make good neighbors or associates for children, especially. None of these disadvantages may be present in locations close to centers of population, but the prospective settler should give all these factors full consideration. The sales argument frequently advanced that such locations will grow in value due to growth of population may be fallacious. Many have found that the higher costs of living in these areas often prevent the owner from holding on until the slow growth of population outward makes a worth-while profit possible from his real estate. Furthermore, the growth of cities and towns is definitely slowing down. The expansion of city areas is greatly curtailed and is not likely to be resumed soon. The most important time to get expert opinion as to location is at the beginning and not after purchasing. There are available in every locality persons whose advice is useful in such matters. The county agricultural agent located in nearly every county seat knows the countryside and his advice on the subject of definite location should be sought once one has decided upon the general area which seems attractive. In determining on specific location the bank which has a clientele in the country will often be found a helpful guide through suggestions or through ability to refer the questioner to reputable and informed persons with more definite knowledge. Another source of information is the local dealer in farm supplies. He will be found to know general soil types in the vicinity, especially those types which bring business to him because they are productive. Owners of such land are able to buy and use to advantage the supplies he has to offer to the grower. _Size of Tract._--There is the possibility that a person who goes back to the land may acquire too little land as well as too much. Inadequate land resources may seriously hinder possibilities of revenue from the place and cramp facilities for his enterprises. In this connection it may be helpful to point out that an acre of land comprises 43,560 square feet. A city lot measuring 50 by 100 feet contains 5,000 square feet. An acre therefore would comprise about eight and one-half such city lots. A 5-acre tract is usually a minimum area for a small agricultural enterprise and many have found it entirely adequate.