Bushels. 55 acres wheat, 38 bushels per acre, 2090 Off seed, 168 ------- 1922 at 4s. 4d. £416 8 8 45 acres wheat, additional, 1710 Off seed, 135 ------- 1575 at 4s. 4d. 341 5 0 45 acres additional green crop, at £6, 11s. 6d. nett profit, 295 17 6 1 acre Italian ryegrass, per balance-sheet, 5 0 0 90 acres green crop, per balance-sheet, 884 6 0 ---------- Income, £1942 17 2 Expenditure, as per balance-sheet, 1851 10 0 ---------- Income at present rent, 91 7 2 But a rent of 32s. per acre adds to the expenditure, 156 0 0 ---------- Tenant's loss, £64 12 10 But even yet we are allowing you advantages which are inadmissible. The supposititious price put upon the cattle, so far beyond the current profit, ought to be largely reduced, and an average of 38 bushels wheat over 100 acres, a portion of these being moss, is certainly much too high. Nevertheless, giving you the benefit of these unusual demands, and the advantages of a superior climate, admirable accommodation, and an annual bonus of 500 loads of sea-weed, it appears, that when your new mode of farming Auchness (the potato being abandoned) is put to the test, that instead of having a remuneration of £718, 6s., Mr M'Culloch loses £64, 12s. 10d. Shuffle the land as you please--crop it as you please--speculate as wildly as you please on the patience and powers of the soil, and grant the most perfect success to attend your speculations, yet it is as certain as arithmetic can make it, that, the moment you depart from the potato culture, the pecuniary marvels at Auchness wholly vanish. It was rash to throw down the gauntlet as you have done. You ought to have "stuck to your text," (the potato,)--as long as the text will stick to you. According to your new mode of arranging the culture at Auchness, there must annually, on a farm of 260 acres, be 100 acres wheat, and 110 acres green crop. How long the land will endure this remains to be proved. I have not a shadow of a doubt that not very many years would elapse before the reduced quantity of wheat per acre, and the reduced value of the turnip crop, would place the factor at Auchness in a worse category than Messrs Watson and Dudgeon; and that he would awake to the conviction that, as he has