847 two-inch tiles, at $13 per 1,000 $11.01 100 three-inch " " for main 2.50 70 bushels of tan, to protect the joints .70 Horse to haul tiles and tan .50 Labor, 12 days, at $1 12.00 ------- Total $26.71 This is 46-1/2 cents per rod, besides our own time and skill in laying out and superintending the work. The work was principally done with Irish spades, and was in a sandy soil. In the same season, the same men opened, laid, and filled 70 rods of four-foot drain, of the same mean width of 12 inches, in the worst kind of clay soil, where the pick was constantly used. It cost 35 days' labor to complete the job, being 50 cents per rod for the labor alone. The least cost of the labor of draining 4 feet deep, on our own land, is thus shown to be 21 cents per rod, and the greatest cost 50 cents per rod, all the labor being by hand. One-half these amounts would have completed the drains at 3 feet depth, as has been already shown. But the excavation here is much greater than is usual in England, Mr. Parkes giving the mean width of a four-foot drain but 10-1/2 inches, instead of 14 or 12, as just given. Mr. Denton gives estimates of the cost, in England, of cutting and filling four-foot drains, which vary from 12 cents per rod upwards, according to the prices of labor, and other circumstances. In New England, where labor may be fairly rated at one dollar per day, the cost of excavating and filling four-foot drains by hand labor, must vary from 20 to 50 cents per rod, according to the soil, and half those amounts for drains of three-foot depth. Of the aid which may be derived from the use of draining plows, or of the common plow, or subsoil plow, our views may be found expressed under the appropriate heads. That drains will long continue to be opened in this vast country by hand labor, is not to be supposed, but we give our estimates of the expenses, at this first stage of our education in drainage. 3. _Cost of the Tiles._ Under the title of "The Cost of Tiles," we have given such information as can be at present procured, touching that matter. It will be assumed, in these estimates, that no tiles of less than 1-1/2 inch bore will be used for any purpose, and for mains, usually those of three-inch bore are sufficient. The proportion of length of mains to that of minors is small, and, considering the probable reduction of prices, we will, for the present, assume $10 per 1,000 as the prices of such mixed sizes as may be used. Add to this, the freight of them to a reasonable distance, and we have the cost of the tiles on the field. The weight of two-inch tiles is usually rated at about 3 lbs. each, though they fall short of this weight until wet.