Soil of all kinds has had its advocates, and in turn been condemned by all. Depth and freeness are perhaps its most favourable states; dark black mould is always good; but wherever there is sufficiency of depth found beneath a virgin forest, at the proper elevation and climate, coffee has come on successfully. The land which has by general opinion been condemned as unfit for continued production is that covered with small jungle after the original forest has been cut down, and the land made to produce a rich crop for the natives. Perhaps it may be the exposure of the soil to the sun, and exhaustion by the large weeds which it produces, which are so injurious to it. The modern system of manuring is rapidly equalising the value of all soils, though deep lands on a limestone bottom, or strewed with granite boulders, are always considered highly favourable for coffee cultivation. The proximity of land to roads is a point of great importance in its selection, both as directly and indirectly affecting the outlay in forming a plantation, and probably for a long time determining the large item of expense under the head of transport of produce. Felling and clearing, as the name implies, is cutting down the jungle and burning it off, so as to leave the land clear for planting. It is conducted as follows. Beginning from the lower part of the land and working upwards, the undergrowth, or small jungle, is cut down with catties or bill-hooks, leaving the forest trees free and open for the labours of the axemen. Likewise beginning from the lowest part of the field, the labourers, generally village Singhalese, who are extremely expert at this work, cut the trees nearly through by notches at the lower and upper sides, gradually retiring up the hill, until a tree of larger dimensions is cut, and being sent down, crashes all the others beneath it. When this is cleverly managed, several acres will often be opened to the daylight at one time; much, however, depends upon the steepness of the ascent and the heaviness of the forest. On the highest elevations the trees are smallest, and come down lightest, and on the lower elevations it may frequently happen that for acres and acres the trees are of that immense size that every log has required four men to cut it from the stump. Not unfrequently some of these trees have such projecting roots that the axemen have to erect stages around them to reach the ordinary trunk, which will each give employment for six hours to four men to cut through. After the trees have been felled, the lopping has to be attended to; this is to cut off all the tops and branches, and in some cases to cut the trunks across, so that the mass cut down may lay compactly and dry, as upon this depends much of the success of the burning, and, therefore, the economy of the operation. Small or light forest is often the most expensive to lop, from the lifeless fall of the trees, and the comparatively greater quantity of