the next inquiry is, Would there be a plethora of profit as well as of food? Would the balance-sheet do, and would "change the figure" not be the instant cry? Suppose the potato epidemic to pass away, or allow even the present supplies of that root and of butcher-meat from other sources to be continued, would potatoes bring 30s. per ton, and beef 4d. per lb? It is not in the least degree probable. Is it not certain, too, that there would be such a demand for foreign manures as would raise their price beyond the possibility of profitably using them? But perhaps this is copying the model too servilely. Well, modify it to such an extent as to preserve in operation the leading principles of the system--which is based upon cattle-feeding and potato culture to an extent wholly out of proportion with the other products of the farm--and the system will still prove self-destructive, inasmuch as its tendency must be to increase the cost of production, and to lower the value of the produce raised. With regard to the cost of production, Table ii. in your "addition" (4th ed. p. 40,) enables us readily to test the question. It appears that Mr M'Culloch's "expenditure per acre for labour, artificial manures, purchased food, and expenses of management," exceeded the average expenditure of Messrs Watson, Dudgeon, and Christopher by £3, 11s. 7¾d. Now you tell us from Porter that, of garden and tillage lands in Great Britain, there are 13,637,320 acres. To bring up these--which, however, include Auchness--to the mark of the Auchness system at a farther expenditure of £3, 11s. 7¾d. per acre, an additional capital of £48,852,857, would be required by British farmers. And this is "High Farming farther illustrated!" and you correct Peter Plough by adding eleven millions to his estimate of the new capital required! I am here stealing a leaf from the book of Peter Plough; but, if you will not allow us to look at your case in this light, it is not worth a moment's notice. If the system cannot be reduced to practice, why tantalise the farmer by bringing the cup to his lips, but denying him the power of slaking his thirst?