’Perhaps so—but there is not over an acre that is killed out.’ ’Have you made an estimate of the loss you annually sustain from this wet place?’ ’No, I had not thought much about it.’ ’Would $30 be too high?’ ’O yes, double.’ ’Well, let’s see; it cost you $3 to turn over the sward? Two bushels of seed, $2; harrowing in, 75 cents; interest, taxes, and fences, $5.25; 25 bushels of wheat lost, $25.’ ’Deduct for harvesting—--’ ’No; the straw would pay for that.’ ’Very well, all footed $36.’ ’What will the wheat and straw on this acre be worth this year?’ ’Nothing, as I shall not cut the ground over.’ ’Then it appears that you have lost, in what you have actually expended, and the wheat you would have harvested, had the ground been dry, $36, a pretty large sum for one acre.’ ’Yes I see,’ said the farmer." While Rye may be grown, with tolerable advantage, on lands which are less perfectly drained than is necessary for Wheat, there can be no doubt that an increase of more than the six and two-thirds bushels needed to make up the drainage charge will be the result of the improvement. While Oats will thrive in soils which are too wet for many other crops, the ability to plant early, which is secured by an early removal from the soil of its surplus water, will ensure, one year with another, more than twelve and a half bushels of increased product. In the case of Potatoes, also, the early planting will be a great advantage; and, while the cause of the potato-rot is not yet clearly discovered, it is generally conceded that, even if it does not result directly from too great wetness of the soil, its development is favored by this condition, either from a direct action on the tubers, or from the effect in the air immediately about the plants, of the exhalations of a humid soil. An increase of from five to ten per cent. on a very ordinary crop of potatoes, will cover the drainage charge, and with facilities for marketing, the higher price of the earlier yield is of much greater consequence. Barley will not thrive in wet soil, and there is no question that drainage would give it much more than the increased yield prescribed above.