Thus the difference of proceeds of _grain crop alone_, more than absorbs all the tenant's remuneration, by £141 0 0 JOHN DUDGEON, SPYLAW, _3d December 1849_.[22] [22] Since the above statement was drawn up and submitted by us to the consideration of various farmers throughout the country, Mr Dudgeon has requested us to state, that after consultation with several of these gentlemen in his own neighbourhood, (who, he was gratified to find, entirely concurred in the essential particulars of the statement,) he is of opinion that he had deducted rather too small a quantity of oats and barley for seed, according to the average usual in the district. Any alteration which this involves would be a deduction from the tenant's original profit, and an addition to the amount of loss already brought out. Mr Dudgeon also says--"I omit at present adding to this deficit the depreciation which it may be further estimated will result permanently from the open trade in live stock and cured provisions. But it may be stated that the recent depression in the value of stock from that of late seasons, amounting to _at least_ 15 per cent, shows a farther present loss on the calculated profits of this farm to the extent of £112, 10s." We addressed the following circular letter to some of the most eminent agriculturists in Scotland, enclosing copies of the above statements:-- "EDINBURGH, _8th December 1849_. "SIR,--Wishing to publish in our Magazine as accurate a statement as we could obtain of the real condition and prospects of agriculture in Scotland at present, we have for some time been engaged in correspondence on the subject with various gentlemen connected with agricultural pursuits. "The enclosed statements of the working of a farm, and the quantity and value at present prices of the produce, have been drawn out by Mr Watson, Keillor, Forfarshire, and Mr Dudgeon, Spylaw, near Kelso, assisted by Mr Stephens, author of the "Book of the Farm." "At the suggestion of Mr ---- we write to ask whether you will consent to allow us to affix your name to these statements, as attesting their accuracy, to the best of your experience, in farming. If it strikes you that in any of these statements the profits are either over or under estimated, we shall feel greatly obliged by your pointing out where you think the error lies. Any correction you may make we shall submit to the consideration of one or all of the above-mentioned gentlemen, with whose names, as competent judges of the working of a farm, you are probably acquainted.