evidence; howbeit we shall take it as it comes; and as this is strictly a farmer's question, it may be best to allow one practical agriculturist to reply to the views of another. We might, indeed, have abstained altogether from doing so, for Mr Monro of Allan, in a very able pamphlet, entitled _Landlords' Rents and Tenants' Profits_, has distinctly and unanswerably exposed the fallacies of Mr Caird. Still, lest it should be said that we are disposed to reject, too lightly, any evidence which has been adduced on the opposite side, we have requested Mr Stephens, author of _The Book of the Farm_, to favour us with his views as to Auchness cultivation. We subjoin them, for the benefit of all concerned. "On perusing Mr Caird's pamphlet, every practical man must be struck with astonishment at the inordinate quantity of potatoes cultivated at Auchness. "The entire thirty acres of dried moss, (p. 7,) and twenty-five acres of lea, (p. 15,) were in potatoes in 1848; and the county Down farmer, whose statement is reprinted at the close of Lord Kinnaird's pamphlet, reports that the number of acres occupied by potatoes in 1849 was ninety. This is more than one-third of the whole area of the land. I have considered attentively the calculation made by the farmer; and I think that, in order to meet present prices, it should be modified as below. You will also observe that, in my opinion, the outlay on the farm has been too highly estimated.[21] "90 acres potatoes, at 7-1/2 tons each, £2 per ton, £1350 0 0 60 acres wheat, at 36 bushels each, £2 per quarter, 540 0 0 Profit on 130 cattle, at £6 each, 780 0 0 Profit on 150 sheep, at 10s. each, 75 0 0 Profit of 5 milk cows, at £12 each, 60 0 0 -------- £2805 0 0