The ingenuity of farmers in the use of a pair of heavy wheels, with a chain attached to the axle, so that the cattle may both walk on one side of the ditch, or by the use of long double-trees, so that horses may go outside the banks of earth, will generally be found sufficient to make the most of their means. It will be found convenient to place the soil at one side, and the subsoil at the other, for convenience in returning both right side up to their places. Having worked down to the depth of two feet or more, the ditch should be too narrow for the use of common spades, and the narrow tools already described will be found useful. The Irish spade, on our own fields, is in use from the first to the last of the excavation; and at three feet depth, we have our trench but about six inches in width, and at the bottom, at four feet depth, it is but four inches--just wide enough for the laborer to stand in it, with one foot before the other. Having excavated to nearly our depth, we use the lines, as described in another place, for levelling, and the men working under them, grade the bottom as accurately as possible. If flat-bottomed tiles are used, the ditch is ready for them. If round pipes are used, a round bottoming tool must be used to form a semi-circular groove in which the pipes are to lie. We have not forgotten that English drainers tell us of tools and their use, whereby drains may be open twenty inches lower than the feet of the workman; but we have never chanced to see that operation, and are skeptical as to the fact that work can thus be performed economically, except in very peculiar soils. That such a _crack_ may be thus opened, is not doubted; but we conceive of no means by which earth, that requires the pick, can be moved to advantage, without the workman standing as low as his work. Having opened the main, and finished, as we have described, the minor which enters the main at its highest point, we are ready to lay the tiles. By first laying the upper drain, it will be seen that we may finish and secure our work to the junction of the first minor with its main.