The milking breeds most in use in Queensland are the Ayrshire, Jersey, and Milking Shorthorns. Herds of Holsteins, Guernseys, and other breeds have also been established. Some fine specimens of these dairy cattle are to be seen throughout the State, and at the large annual shows of pure-bred stock, held at Brisbane, Toowoomba, and other centres. The Queensland Agricultural College, a State institution, breeds high-class dairy bulls for sale to farmers, and herds are being also raised on the State Farms. Cows should bring in not less than $3.00 per month, or be turned out as useless. The average is about $3.72. Up-to-date men will not keep a cow who does not average this for her milking. Cost of Starting on 160 Acres. This, of course, varies with the circumstances of the case, and depends largely on whether a man has the capital to push forward his operations, or is content to gradually get his land into working order. A man with $720.00 to $1032.00 could make a good start. If the land was taken up at $2.40 per acre from the Crown, his first year's deposit would be $18.24, and he would have sufficient to fence the land, buy some cows, and put up some sort of a house. Necessarily a settler does not spend much on his house at first until he has made some money. On the other hand, many of the most prosperous farmers in Queensland have started with only a few pounds, sufficient to pay their first year's rent. By fencing his land himself, the settler can save a good deal of expense. And by working for neighbouring farmers, he can gradually acquire money to buy stock from time to time. On the other hand, if he wishes to begin straight away, and has a little money, he can get assistance from the Agricultural Bank, a Government institution, which advances $0.60 in the $ towards improvements, and $0.50 in the $ for stock, machinery, and implements, charging 5 per cent. simple interest. COST OF STARTING A DAIRY FARM ON 160 ACRES. $ Rent--1st year's deposit and survey fee 18.24 Fencing--2 miles at 96.00 per mile (posts 12 feet apart and 3 barbs) 192.00 12 Cows at $28.80 per cow 345.60 2 Horses at $72.00 144.00 Plough 28.80 Harness 24.00 Swingle bars and chains 6.00 House--24 x 12 feet, slabbed and floored, at $4.80 per foot 115.20 Milking-shed 24.00 Yard 48.00 30-gallon Separator 60.00 Cart (second-hand) 24.00