You say that, from _Blackwood's_ statistics, "it appears that an impression has been created on the south side of the Border, that the agriculture of Scotland has long been in a decaying condition; and it is as much to vindicate the credit of his country from an aspersion on its agriculture, as to support the views which he formerly promulgated, that the writer takes this mode of replying," (p. 5.) That the Southrons should infer from _Blackwood's_ statistics that the agriculture of Scotland is on the decline, seems incredible. Sir R. Peel leads us to infer that his tenants only grow from 18 to 20 bushels per acre. Mr Huxtable's hypothetical mark, arrived at by the use of no one knows how much ammonia, is 32 bushels per acre. As a sample of _Blackwood's_ statistics, take Mr Dudgeon's. He grows, _on an average of years_, 33 bushels wheat per acre, 40 bushels barley, 48 bushels oats. Could the Tamworth baronet take this as a proof of decaying husbandry? As an average produce for a series of years, on a farm of 500 acres "of useful land," would Mr Huxtable himself think this evidence of an agricultural decline? But how are the Auchness statistics to dispel the gloomy impression regarding the moribund state of agriculture in North Britain, which, you say, has been created by _Blackwood's_ statistics? On comparing the detailed account of annual produce of Auchness, in the fifth edition of your first pamphlet, with the number of acres under crop, as given in p. 15, we find that Mr M'Culloch grows 36 bushels wheat per acre, and 45 bushels oats: that is, the Auchness factor grows 3 bushels wheat more per acre than Mr Dudgeon, and Mr Dudgeon grows 3 bushels oats more per acre than the factor. This is the mighty difference. How is it possible, then, that the Auchness statistics can counteract the evil impression made on John Bull's mind by _Blackwood's_ statistics? At Auchness, indeed, you can present John with a watery potato; but to a man in low spirits, as John is about Scotland, that would only increase his flatulence. As for a drop of malt, the thing is unknown at Auchness, barley being an extinct cereal there; and if a horn of wholesome home-brewed can clear off from John's mind the ugly impression, and give him brighter views of Scottish agriculture, he must go to Mr Dudgeon for that.