The greatest single item in the cost of any crop is the manure, but this is an exceedingly varying element. Farmers near cities, and particularly if they also reside near the sea-coast, as an off-set for the greater cost of farming-land and expenses of living, have the advantages of a city market and special facilities for collecting manures, at a cost to them, much below the standard value of stable manure. Night soil to almost an unlimited extent can be obtained for the cost of collecting it, while the waste material of the fisheries, Kelp, Rock Weed, Muscle Mud, Glue Waste, Sugar House Waste, and the products of the distilleries, these and other rich fertilizers can be procured at so low a figure, in proportion to their value, that root crops can be raised considerably cheaper than in farming districts not so favored. Many a man can be found in these favored districts who thinks he is making a good business at farming, yet could he but sell the manure he gathers so cheaply, at its market value, barn manure being the standard, he would make money by doing so and folding his arms the rest of the year. The fact is he is really losing money at farming; but through his crops he is selling what cost him but a trifle--at a price, indeed, below its real value, but still so far in advance of cost as to leave a profit. Such a man does wisely in the course he pursues though he makes a mistake in the debtor and creditor side of the account, for it is most decidedly wiser to be at work than idle, though the result makes no difference in the dollars in a man’s pocket. PREPARING THE BED. The great object here should be to get the soil thoroughly fine that the small, thread-like fibers, and the roots themselves, may waste the least possible vital power in permeating the earth in search of food, or in pushing downwards. The vitality wasted in this way is just so much taken from growth, and may make the sole difference between a good crop and a poor one. If it is necessary that the first ploughing should be a very deep one, better apply the manure (as previously stated, the finer mechanical condition this is in the better) afterwards. Should the manure be to any degree coarse after spreading, run the brush or wheel harrow over it, one or both. This will also break up the clods and fine up the soil and incorporate the manure with it. If still at all lumpy, follow with a plank drag. Next plow shallow a few furrows, and have men, with wooden-toothed hand rakes, rake at right angles, pulling all coarse stones and lumps of earth and manure into the last furrow made. In brief, proceed to make as fine a seed bed as for onions.