said? Why, merely that Mr M'Culloch is a lucky fellow. That is all. He had potatoes untainted when there were few in the land, and he got the high price for them which scarcity caused. Here is the source of his profits. Had he lost his potato crop this season, as in past seasons thousands have done, instead of being a theoretical gainer by the farm of Auchness to the extent of £718, 6s., he would have been a practical loser to the extent of £481, 14s. In 1848, had the potatoes failed, there would have been a loss of £419. What then, in this department, are the merits of the Auchness system? Did Mr M'Culloch grow more potatoes per acre than Messrs Watson and Dudgeon did, when nature permitted them to grow them? Quite the reverse. Mr M'Culloch had no merit, unless a perilous love of speculation be meritorious, or the fortunate accident of holding a large extent of moss, of unparalleled potato-growing virtue. Is it a proof of want of skill and enterprise in Messrs Watson and Dudgeon, and Scottish farmers, that they do not happen to possess such precious moss? or is Scottish agriculture to assume generally the character of an immense gambling speculation? Unless this doctrine is meant to be inculcated, it is worse than idle to hold up the high farming of Auchness as a model, and it is ridiculous in the last degree to speak of it as a substitute for Protection. Relinquish the potatoes, as other farmers have been obliged to do, and the Auchness profits are obliterated. _Blackwood_, in his January number, (p. 106,) says that he had "been informed, on the best authority, that disease has attacked the potatoes at Auchness this very year." You stoutly deny the statement, and reply, you _have been imposed upon_. Mr M'Culloch has at this moment 400 tons of perfectly sound potatoes, the produce of his own farm, for which he would not accept £1200; and seed besides, to plant his next year's crop. Well, he has on 92 acres 400 tons, and enough for seed according to your own allowance. He ought, with an average good crop, to have had 800 tons. Competent judges, who saw these potatoes when growing, estimated them at 12 tons per acre; and, in this view, it would appear that nearly two-thirds of them have disappeared. As far, then, as the potato crop at Auchness is concerned, there has, in 1849, been either miserable farming, or there has been something else. Your own figures prove this. You speak of 400 tons _sound potatoes_. Were there any unsound? Why not have stated that Mr M'Culloch had lost about half of his potatoes this season, by the taint? This would have homologated _Blackwood's_ statement that disease had attacked the Auchness potatoes. But surely the cause of high farming, and the interests of agriculture, cannot be promoted by a suppression of the truth, and by such a lack of controversial candour. However, the scanty crop of potatoes, or the loss by disease, curtails materially the huge profits at Auchness.