"In my own case, the rent is considerably lower than that assumed, as I occupy a large proportion of unequal, inferior soil, which I have drained at my own expense; and, in order to raise the same quantity of grain per acre as mentioned in the statement, I have hitherto had to pay at least £100 more for manure than what seems to be allowed for under the title 'expenses of management.'"--(WILLIAM RUXTON, Farnell, Brechin.) "I received yours of the 8th, with the enclosed statements regarding the prospects of agriculture, and as this was a ploughing-match day, (the Buchan district,) I deferred writing you until I should also show it to several experienced farmers for their opinions, and we all consider the statements as near as may be correct."--(JOHN HUTCHISON, Monyruy, Peterhead.) "I have examined minutely the statements drawn up by Messrs Watson and Dudgeon, and have compared them with some calculations that I had previously made myself, and have no hesitation in allowing my name to be affixed to them as attesting their accuracy, in so far as my knowledge of the localities in which they are drawn up leads me to be a judge. Had I had time, I should have liked to have furnished you with a similar comparative statement of the difference likely to be made by free trade in our more northern climate, where we cannot raise the same quality of grain, and where little or no wheat is grown, _and I am much afraid it would not have been so favourable to farmers_ as Messrs Watson and Dudgeon's are. The average price of what has been sold of this year's crop, in the counties of Aberdeen and Banff, is not more, I am sure, than 1s. 8d. per bushel for oats, and 2s. 6d. for bear or barley."--(ROBERT SIMPSON, Cobairdy, Huntly.) "As to the statements of Messrs Watson and Dudgeon, the items appear to me, on the whole, to be fairly put. My only difficulty is in regard to the £3000 put down in Mr Watson's statement as invested capital. I presume, however, he includes in this draining and lime sunk, machinery, implements, horses, &c.; and, considering the valuable breed of cattle and sheep on the Keillor Farm, I would not regard £5000 as at all too large an estimate for capital of both kinds. As to the considerable difference in profits shown in Nos. I. and II., that might be accounted for in many ways. In 500-acre farms, with equal management and a like rent, greater differences will be induced by variations in the soil and climate alone. "On the presumption above stated, as to what Mr Watson means by invested capital, I have no difficulty in allowing you to affix my name, as attesting, to the best of my knowledge, the substantial accuracy of statements Nos. I. and II."--(WILLIAM M'COMBIE, Tillyfour, Aberdeen.)