But we should assume in this comparison, that oxen shall not only be well adapted to their work by their natural formation, like the Hereford, the Devon, and others equally good, but also that they be well trained, well managed, accustomed to quick movements, and as well fed and looked after as horses. We shall then find their walk equal to a quick horse team, and that in this case the horse will have no advantage over the ox in harrowing. For plowing, the teams are on a par, as a good ox team will do as much in a day in cool weather as horses. _The situation of the farm_ may materially affect this estimate. In a warm climate, horses, and more especially mules, would be more serviceable than oxen, as they are capable of enduring much greater heat with impunity. If the farm be small and convenient to market, the labor may, in general, be best accomplished by oxen, as little travelling will be required. So, too, if the land be stony or rough, the plowing and harrowing will be more kindly and patiently done by oxen than by spirited horses. Other considerations will suggest themselves as affecting the comparative economy of this labor. _The time of work_ is to be fully considered. If much and heavy work be required in summer, as is often the case in plowing extensive wheat farms, horses are to be preferred; yet if the ox-team be started at early dawn, and worked briskly four or five hours, and then turned out to rest with a supply of suitable food, they may again commence when the extreme heat has abated, and accomplish a day's work that few horses will exceed. During the season of muddy roads, the horse, with his broad, compact foot, and longer leg, has a decided advantage over the ox. If the ox draws by the yoke, (which on the whole is the best mode,) he is liable to a sore neck when working in wet or snowy weather, and at such times he is overmatched by his competitor. _The kind of stock raised on the farm_ has an important bearing on this question. Some farms are devoted to rearing horses, and some exclusively to rearing cattle. These occasionally remain on hand after they are fit for market, from the want of a profitable demand. They can then be employed not only without injury, but in consequence of the thorough training thus secured, with positive benefit to their future value. Even if intended for the shambles, the well-developed ox may advantageously be put to light work at three, after which it may be gradually increased till he is six or eight, and during all this time he will be improving. After doing an early spring's work, he may then be turned on to good pasture, and if followed with proper stall-feeding, he will in the latter part of the winter or spring yield a tender, better-flavored, and more profitable carcass, than can be procured by any other mode of fattening.