"I have to acknowledge the receipt of your agricultural statements, and have carefully examined them, especially Mr Dudgeon's, as being the one with which I am best acquainted. I have tested its various items, and have found them generally correct, and in agreement with my own practical experience. There is one, however, which I consider too low--viz., the allowance of barley for seed and servants. Mr Dudgeon, I believe, uses a drill-sowing machine, and, by that means, will save about one bushel of seed per acre; but as this mode of sowing has not come into general use, the following is what is commonly found necessary-- Bushels. 40 acres, at 3 bushels, 120 7 servants, at 18 bushels, 126 ----246 From the general accuracy of the statement, I have no hesitation in consenting to the use of my name in connexion with it."--(WILLIAM BROAD, Clifton Hill, Kelso.) "Having for several years farmed land in the vicinity of Kelso, and of a description somewhat similar to that described by Mr Dudgeon, Spylaw, I beg to say that I agree essentially with the statement subscribed by him. It exhibits, in my opinion, a fair estimate of the returns of such a farm when in good condition, and of the necessary expenses attending the working and keeping it in good order. In many cases, a much larger sum has been expended in improvements, but that would probably make no great difference in the result; for while the occupier would have a larger sunk capital to draw out of the land, he would probably have a smaller rent to pay. I may remark, that even where land has been thoroughly drained, or does not require it, there is usually a large sum sunk at the commencement of a lease in liming, for I consider that almost all land in this district would require to be limed during the currency of a lease, in order to yield full crops."--(FRED. L. ROY, Nenthorn, Kelso.)