The average percentage of sugar found in analysis of beets grown in this country is exceptionably high. Having land free from alkalies, of unbounded fertility, readily accessible, and attainable at almost nominal cost, it is a serious question why we do not follow the example of other countries and raise our own sugar rather than import it. Our inducement is the home market that the sugar factory would afford for unlimited areas of beets, while the refuse pulp would enable farmers to increase greatly the number of their neat stock, to the advantage of the manure pile and enlargement of their area of tillage. The great draw back is the price of labor in our own prosperous country. THE SOIL AND ITS PREPARATION. In the matter of soil, Mangold Wurtzels will accept a greater latitude than any other root; thriving on every variety, all the way from light loam to muck, and from that to as strong a clay as is sufficiently friable for tillage. Muck (properly drained) and a strong loam are best suited to develop pounds of crop. Though the crop grown in the lighter soil is not so great it is much sweeter than when grown on heavy soil and when extraordinary quantities of manure have been applied, some of the heaviest crops on record have been grown on light loam. The great crop of Mr. Fearing of Hingham, of over sixty tons to the acre, was raised on a sandy loam. Some years ago I took a purchaser into the field where two lots of Mangolds were growing; he selected at once the large roots on the low land. I asked him to taste a slice of those on the upland, when he at once changed his preference. As a rule it will be found that those grown on warm upland soil are decidedly the sweeter and this fact has an important bearing on the feeding value of the crop.