It may have been matter of delicacy for Mr Caird to have exposed the balance-sheet of his neighbour, or he may have assumed, rather hastily, statistics for which he had meagre warrant. We can allow him a large margin. _Without_ potatoes, and such an extent of potato as would be plainly ludicrous if adopted as a general rule, Auchness never could have paid. _With_ potatoes, it has failed in the very year wherein Mr Caird has chosen to exhibit it as a universal model. So much for the only instance of high farming which has been adduced, as an example of its efficacy in superseding the protective system. In justice to Mr M'Culloch, whom we believe to be a most intelligent farmer, let it not be thought that we presume to call it empirical. On the contrary, we are convinced that that gentleman has acted with great judgment, suiting his management to the nature of the ground with which he had to deal; and that he has made as much of it as any man could do under similar circumstances. He was compelled to deal with a precarious crop, and few men could have dealt with it better: still, his method is no example to others differently situated, nor are his results to be taken by them either as matter of warning or of triumph. It is sufficient for us that Auchness farming, successful or not, is peculiar, and cannot be dragged in as a rule or example for the English or the Scottish farmer. We have enough of high farming statistics to lay before our readers, and, therefore, without any further apology, we dismiss the matter of Auchness, as totally inapplicable to the great question at issue. In order to arrive as nearly as possible at the true state of the case, in so far as Scottish farming is concerned, we put ourselves into communication with two gentlemen, of the highest eminence in their profession. We need scarcely tell our countrymen on this side of the Border, that it would be difficult to find better testimony on such a subject than that of Messrs Watson of Keillor, and Dudgeon of Spylaw; and we apprehend, moreover, that many English agriculturists are fully acquainted with their character and high reputation. Through their kindness we have been furnished with the statistics of farms situated in the fertile grain-growing districts of Forfar and Roxburgh; and the calculations as to the yield, prices, and expenses, were made from their own books. The rent set down is that which is usual in the district for land of the best description, and the tenant's capital is named at an amount which might enable him to develop the full capabilities of the soil. The estimates have been most carefully framed, with the view of avoiding every kind of exaggeration; and they have been gone over by Mr Stephens, who attests their general accuracy. They are as follows:-- No. I.