You sneer at Mr Gibson of Woolmet's potato cultivation. Why he, as you yourself stated the case, after allowing for manures, seed, and rent, left himself a profit of £15 on 50 acres of potatoes; while at Auchness, on 92 acres, as above shown, the profit, after allowing for manures, seed, and rent, is £281, 4s. _less than nothing_! Moreover, you keep out of sight that, on the four-course rotation of farming, which Mr Gibson must follow in the neighbourhood of a large town, it is not alone to the profit from the very expensively manured green crop of the first year that the farmer looks alone for a return of his outlay, but chiefly to that from the produce of the three succeeding years, which can be raised after the preparation the land has undergone for the green crop, without farther manuring. You are very violent about Mr Gibson's growing beans. Had you examined Mr Gibson's statements carefully, you would have perceived that the difference in the result, consequent on his substituting 25 acres of beans and turnips for the same quantity of land in potatoes, is only £31, 17s. 6d., instead of the much larger sum which you mention. Did you ever see Mr Gibson's farm of Woolmet? I have, and beg to inform you that I know no better specimen of well manured and highly cultivated land in the county of Mid-Lothian. There is no farmer in Scotland who has received so many prizes for the finest specimens of seed-corn of all kinds, from the Highland and other agricultural societies, as Mr Gibson. This is the gentleman whose farming you ignorantly sneer at.