From the account which you have given in your first pamphlet, of the agricultural condition of Auchness when it first fell into the hands of Mr M'Culloch, it appears to have been in a state of the most primitive and unparalleled barbarity. Receiving unwonted encouragement from the proprietor, he commenced a process of vigorous improvement, which he is accomplishing regardless of expense. By and by he will have achieved his object, and the outlay will be greatly diminished. We are not left to conjecture on this subject, for, in a note appended to his balance-sheet, Mr M'Culloch tells us, that, "next year the large sum for purchased manures will be reduced at least one-half;" and that he "will be able, in a year or two, to dispense altogether with the expenditure for purchased manures." The plain truth seems to be, that Mr M'Culloch is in course of doing what _Blackwood's_ farmers, Mr Dudgeon, and thousands of other farmers, have already done. What is the meaning, then, of all this ridiculous rant about the high farming at Auchness? If, at the end of twenty years, Mr M'Culloch can grow the crops which _Blackwood's_ farmers are now growing, and gets his facts attested as they have got theirs, it will prove very creditable management. You ask what _Blackwood's_ farmers have done to multiply bread-stuffs for a growing population? That is a most singular question for the eulogist of the Auchness potato-husbandry to have hazarded. Towards the production of cereals there are only 55 acres set apart at Auchness--a smaller proportion than, perhaps, on any farm of similar extent and soil in the kingdom. The potato is the sheet-anchor of your wealth, and the staple food you grow for the people; and to this fickle root you devote more than a third of the whole farm. And yet is not the potato, as the main source of a people's food, which your system makes it, the very root of physical degradation, and the very type of moral wretchedness? Was not the excessive cultivation of the potato the main cause of Ireland's misery, and of the famine that desolated her shores? And was not the lesson derived by every thoughtful man, from the dread visitation, a conviction of the folly and peril of making this precarious root the mainstay of a people's food? and was not the hope cherished that the Great Ruler, whose prerogative it is to bring good out of evil, might over-rule the pestilence and the famine to advance the improvement of Irish husbandry, and the comfort of the Irish people? But, in infatuated defiance of the warnings of Providence, and the stern lessons proclaimed by famine, you hold up, as a model for British farmers, a system of agriculture in which the most prominent feature is an excessive cultivation of the potato. Had British farmers, the growers of the nation's food, persisted after 1846, and in face of Parliamentary instructions, in growing the potato--not to the extent grown at Auchness, but to the extent