SECOND SPRING'S WORK AND EXPENSES. 1 drag to put in the crop, shaking the seed by hand $12 00 Seed wheat for 50 acres. 1 bushel and 2 pecks to the acre 75 00 Hires his grain cut and bound 75 00 Shocking, stacking, etc., done by exchanging work with neighbors. Machine threshing at 5 cents a bushel 50 00 Extra labor done by exchanging work. ------- $212 00 We have now come down to the harvest and the second year on the land Up to this the settler's expenses have been $621 75. Let us see what the land is likely to set off against this sum, 50 acres of wheat 20 bushels to the acre $1,000 00 Charges 621 75 --------- Balance in favor of crop $378 25 Adding to this the sixty dollars the man earned the first harvest, he has in hand $438.25. It must be borne in mind that the settler has supported himself and family for sixteen months, his home is made, stock paid for, his farm opened, and at least $300 added to the value of his land. We will suppose that he plows the second year fifty acres more and has one hundred acres under his second crop. With this good set off, we leave him. Now we will give the CASH EXPENSES, for the same number of acres, where a man hires all his work done. He may prefer to do this, to buying cattle or horses to break, as he may be a man who can earn high wages, until his first crop comes in. Breaking 50 acres, at $2.50 per acre $125 00 Seed wheat 75 00 Seeding and dragging, at 90 cents per acre 45 00 Cutting and binding, $1.50 per acre 75 00 Stacking, five days, two men and team 25 00 Threshing and hauling to market, at 12 cents a bushel 120 00 ------- Cash expenses of crop $465 00 CREDITS. Fifty acres of wheat, 20 bushels to the acre, at $1 per bushel $1,000 00 Charged to the crop 465 00 --------- Balance in favor of crop $535 00 Now, the expense of breaking, by right, should not be charged to the first crop, for it is a permanent value, added to the value of the land, and should be calculated as capital: 50 acres broken on a farm of a 160, adds fully $2 an acre to the value of the property.