"I was favoured with your letter and enclosure of the 8th inst. I have gone carefully over the statements of the working of a farm, and the quantity and value, at present prices, of the produce--all of which appear to me to be fairly stated. I have drawn up a statement of the returns of produce of a 400 acre farm in Mid-Lothian, which, if it meets your approval, you are at liberty to publish along with the others. The prices of the grain which I have assumed are in some instances higher than those of Messrs Dudgeon and Watson; but I think this can be explained, by the farm being situated in the neighbourhood of the best market."--(THOMAS SADLER, Norton Mains, Ratho.) "I am in receipt of your letter of the 8th current, inclosing statements by various eminent agriculturists, showing the difference between times past and to come for farmers. I perfectly coincide with these gentlemen; and consider their valuation of produce and price to be average and just: although we are not at present realising the prices quoted, yet it is fair that an allowance should be made this year for the full crop wheat."--(ANDREW HOWDEN, Lawhead, Prestonkirk.) "On looking over the statements you handed me of the comparative value of farm produce, under protection and free-trade prices, as drawn up by Messrs Watson and Dudgeon, my first impression was, that they had fixed the protection price of grain too high; but on taking the average prices of my own sales of the different kinds of grain, as entered in my corn-book, from crop 1827 to that of 1845, I find they are not beyond what I have actually received during that period. The only points in which I differ from these gentlemen's statements are in the rents fixed by them for land yielding the crops they mention, which in my opinion should not be less than 35s. per acre, and £1000 might be taken from the sum put down as necessary for floating capital by Mr Watson; and I think, upon an average of years, that £50 should cover the loss of live stock. These alterations I have suggested would make no material change in the calculations, which, in the main particulars, I hold to be perfectly correct."--(ROBERT NISBET, Lambden, Greenlaw.)