But in the above calculation, we have not alone charged the first crop with the breaking expenses, but also with the cash price of every dollar's worth of labor expended, until the wheat is in the railroad elevator, and the owner has nothing more to do, unless to receive his money for it; and yet there is a clear profit over all expenses of $535.00. In making these calculations, it is necessary to put a certain value on the wheat per bushel, and to allow for a certain amount of bushels to the acre, but it will be obvious to any reader that in both these important items there are continual variations. The calculations we now give appeared in the edition of our pamphlet for 1877, and were based, in a measure, on our fine wheat crop for that year. The crop of 1878, as we have already stated, fell short of 1877, and were we basing our estimate on it we should calculate wheat second grade at 66 cents per bushel, but the crop of 1879 may surpass the crop of 1877; taking the average of many years' crops and prices, our calculations are as near correct as they can be made. SECOND CALCULATION OF HOUSE BUILDING. In our calculation of the smallest sum a man would require, coming to settle on the land, we made an estimate of a very cheap house indeed, nevertheless one that can be made warmer than many a more expensive one. We give an estimate of the cost of a frame house 16×24, a story and a half high, with a T addition, and a cellar 12 by 16. We give the exact expenses of a house of this kind as it stands at present in one of our colonies. It has three rooms up stairs with a hall, two rooms down stairs with a hall and pantry, and has had one coat of plaster: Material for house $280 Work 75 ---- Total $355 A man himself helping, can lessen this item for work, say $25, leaving the cost of the house $330. In our first calculation we put down as the lowest sum a man would require to have after his arrival on the land, $409.75. But in this calculation we gave him a house, such as it was, for $38.75. Now, if he wants the better house we have just described, his capital should be $726. WHAT A MAN WITH MODERATE CAPITAL CAN DO. We now come to the case of a man with moderate capital, who wishes to start with a complete outfit of farming machinery, &c. Coming in the spring, in time to commence breaking, the end of May, he buys