When the sap begins to thicken into molasses, it is then brought to the sugar-boiler to be finished. The process is simple; it only requires attention in skimming and keeping the mass from boiling over, till it has arrived at the sugaring point, which is ascertained by dropping a little into cold water. When it is near the proper consistency, the kettle or pot becomes full of yellow froth, that dimples and rises in large bubbles from beneath. These throw out puffs of steam; and when the molasses is in this stage, it is nearly converted into sugar. Those who pay great attention to keeping the liquid free from scum, and understand the precise sugaring point, will produce an article little if at all inferior to Muscovado. In general you see the maple-sugar in large cakes, like bees’-wax, close and compact, without showing the crystallization; but it looks more beautiful when the grain is coarse and sparkling, and the sugar is broken in rough masses like sugar-candy. The sugar is rolled or scraped down with a knife for use, as it takes long to dissolve in the tea without this preparation. I superintended the last part of the process, that of boiling the molasses down to sugar; and, considering it was a first attempt, Mid without any experienced person to direct me, otherwise than the information obtained from ——, I succeeded tolerably well, and produced some sugar of a fine sparkling grain and good colour. Besides the sugar, I made about three gallons of molasses, which proved a great comfort to us, forming a nice ingredient in cakes, and an excellent sauce for puddings. The Yankees, I am told, make excellent preserves with molasses instead of sugar. The molasses boiled from maple-sap is very different from the molasses of the West Indies, both in flavour, colour, and consistency. Besides the sugar and molasses, we manufactured a small cask of vinegar, which promises to be good. This was done by boiling five pails-full of sap down to two, and fermenting it after it was in the vessel with barm; it was then placed near the fire, and suffered to continue there in preference to being exposed to the sun’s heat. With regard to the expediency of making maple-sugar, it depends on circumstances whether it be profitable or not to the farmer. If he have to hire hands for the work, and pay high wages, it certainly does not answer to make it, unless on a large scale. One thing in its favour is, that the sugar season commences at a time when little else can be done on the farm, with the exception of chopping, the frost not being sufficiently out of the ground to admit of crops being sown; time is, therefore, less valuable than it is later in the spring.