The next step in the preparation is the digging of the holes for planting the trees. Some persons lay great stress upon the importance of having these made large and deep, which may be very well in a grass lawn with a few trees, but it is a very expensive matter for the orchard of thousands or even of hundreds. The holes should be prepared as wide as the field, and as deep as the plow can stir it, as already directed; that is the kind of holes that should be dug; if the land have been prepared in this manner, the opening of the holes and planting the orchard, either deep or shallow, becomes a very simple matter. Having determined the distance at which the trees shall stand from one another, and the order or plan of planting, flag poles are to be set in the line to be occupied by the first row of trees, and a deep furrow is then opened with a large plow, drawn by a pair of steady horses. The poles are moved and set for the next row of trees, and so on, until the whole is laid off, making the furrows as straight as possible. This done, a single horse with a lighter plow is driven across these deep furrows at the proper distance, so that the intersections shall indicate the stations for the trees. Strong stakes, about four or five feet long, are then driven firmly at these intersections, and if the marking-out has been well done, they will range in six directions--N. and S.--E. and W.--N.-E. and S.-W.--N.-W. and S.-E., or to corresponding points of the compass; for it is not a matter of much consequence in what direction the rows of trees stand. The holes are the deep furrows, and tree stations are the spaces beside the stakes, always maintaining the same relative position throughout the orchard; the northern side is to be preferred, on account of the partial shade of the stake. By adopting this plan, there need be no trouble, as is often experienced, in sighting the trees to have them straight, for if the stakes have been correctly placed, the trees will also be right, and will range in every direction, when planted.