But you are ready to abandon the peculiar position that you had taken up in reference to the exorbitant cultivation of the potato, and to meet your opponents upon their own ground, as you believe. "Suppose, however," you say, "that nature had, (as you asserted,) annihilated the potato, would Mr M'Culloch not be able to draw any other kind of produce from his 90 acres of highly manured land?" (p. 7.) Why, certainly not, in the same year. Had nature annihilated the potato at Auchness in 1849, Mr M'Culloch would have lost, by his own calculation, £1200, and could have had no other crop--unless, indeed, there be two summers at Auchness within the year. "Had these 90 acres been sown with wheat, they would, at Mr Stephens' own estimate, have produced no less than £810." Mr Stephens did not meditate growing wheat on the moss. Do you mean to say that you can grow wheat on the moss, and profitably, year after year in succession, as was done with the potatoes? But suppose the 90 acres in wheat--that, added to the 55 acres already in wheat, would make 145 acres in wheat on a farm of 260 acres; and this must continue, if there is anything in your theory, and if your annual profits are to be maintained. If these positions you do not mean to maintain, your case falls to pieces. In the mean time it is a mere hypothesis, untried and unproved; and all agricultural experience and science, as far as known, compels us to believe that it would turn out a total failure. But, admitting the hypothesis, still the tenant's profits (seed deducted) would be reduced from £718, 6s., to £328, 6s. You propose another suggestion, however--to allocate the 90 acres partly to an extension of green crop, and partly to an increased breadth of wheat. Will turnips and clover grow, year after year successively, on the moss? This is another hypothesis about as visionary as the preceding. But allow 45 acres of the 90 on turnips and grass for house-feeding, at your nett profit of £6, 11s. 6d. per acre, (p. 12,) this will give £295, 17s. 6d.; and the other 45 acres in wheat, at 38 bushels per acre, and at 5s. per bushel, (_your own quantity and price_,) and, seed deducted, they give £393, 15s., being, _in cumulo_, £689, 12s. 6d.--_i. e._ less than the profit of the potatoes by £510, 7s. 6d., and bringing down the tenant's remuneration from £718, 6s. to £207, 18s. 6d. But this is very far from exhibiting the realities of the position which you have ventured to take up. You assume 5s. per bushel as the price of the wheat. The Wigtonshire fiars, as lately struck, make wheat only 4s. 4d. per bushel. To that price you cannot object. You court a comparison with Messrs Watson and Dudgeon, and in that case you will allow us to raise the rent of Auchness to 32s. per acre, (the rent given in their statistics,) more especially as you contend that it is now worth £2 per acre, (p. 41, 4th edit.) Upon these equitable premises, let us see how the Auchness balance-sheet for crop 1849 will stand.