found there is something in the potato rot, so there may be something, too, in a rotation of crops. Still, upon your new hypothesis, at the present rent, there would be a margin of profit. Let us examine into this matter somewhat more narrowly. "Deducting Mr M'Culloch's 92 acres of potatoes, 55 acres of wheat, and 22 acres of oats, we have 91 acres left; 50 of which are in turnips, and 41 in clover and grass. The nett produce yielded by the stock fed on these 91 acres, (besides the keep of the farm-horses,) this very year, in the midst of all this depression, will not be less (after deducting purchased food) than £600, which is equal to £6, 11s. 6d. an acre, besides the valuable stock of manure which has, at the same time, been accumulated," (p. 12.) In this statement there are sundry slips of the memory. If the keep of the horses at Auchness consisted solely of turnips and the succulent clover, as you seem to say, they must be peculiarly constituted animals, and endowed with most singular peristaltic powers. On such liquescent diet they might, perhaps, at one and the same time, work their work, and thoroughly manure the fields. There would be some difficulty in so timing the conjoined operations, one would think, as to avoid waste as well as danger. Mr Huxtable's pigs, I fancy, would be pleasant and savoury company compared to the Auchness horses. However, you forget that, by the 17th January last, these horses had consumed 1100 bushels of oats, and that £105 worth more of oats had been bought to supply their wants, and those of the servants. (See Auchness Balance-sheet, pp. 46, 47.) Moreover, the horses must surely have been allowed the larger proportion of the oat-straw, (there is no hay,) if not the whole of it. The feeding-stock had the whole straw and chaff grown upon the farm, with the exception of what fell to the share of the horses: and thus £600 _was not_ the nett produce of these 91 acres of green crop, but along with that of the greater part of the fodder grown upon the farm. Again, you deduct "the purchased food;" but why not deduct the purchased manures, before you speak of "the nett produce yielded by the stock?" Still, with these qualifications, £6, 11s. 6d. per acre, for the green crop and fodder, is a remarkable profit; so remarkable for 1849-50, in my estimation, as to be unparalleled. Let us look at the memorable Balance-sheet for a little: 44 cattle bought in June are sold out at £5, 5s. of an advance per head; 208 wethers are sold at 9s. per head advance;--all this before 17th January last. We are not told what the animals were bought in at. We are not told what they brought per stone. Mystery envelops the whole transaction, and we are left to grope and guess at the mode in which this remarkable result was arrived at. An average of £5, 5s. per head upon 44 cattle, and of 9s. per head upon 208 wethers, is so extraordinary a profit in these times, that I doubt if two other agriculturists in the island could record a similar