cost of drains, as set down for the 1,745 rods. Including this part of expense, which is never _necessary_ with tile, and cannot be incurred in plain clay soils, or clay loams free of stones, the last 700 rods cost an average of 97 cents per rod completed. This includes the largest mains; of which, one of 73 rods was opened four feet wide at bottom of the trench, of which the channel capacity is 18 x 18 = 324 square inches, and others 110 rods of three and one-half and three feet width at bottom, all these mains being laid entirely with stone. The remainder of the 700 rods was laid with two-inch tile, which cost at the farm eighteen dollars per 1,000. These last were opened four rods apart, and lay dry about seventeen acres, at a cost, including the mains, of $678, or $40 per acre. In this is included every day's labor of man and beast, and all the incidental expenses, nothing being contributed by the farm, which is under lease. I infer that an intelligent farmer, beginning aright, and availing himself of the use of team and farm labor, when they can best be spared from other work--as in the dry season, after haying--or paying fair prices for digging his ditches only, and doing the rest of the work from the farm, can drain thoroughly at a cost of $20 per acre, drains four rods apart, and four feet deep; or at $25 per acre, forty feet apart, and three feet nine inches deep. My subsoil is very hard, requiring constant use of the pick, and sharpening of the picks every day, so that the labor of loosening the earth was one-third or one-half more than the throwing out with a shovel. The price paid per rod, for opening only, to the depth of three and a half feet (or, perhaps, three and three-quarters average,) of a width for laying tile, was 25 cents per rod. At this price, the industrious men, skillful with tools, earned $1.12 to $1.25 per day, besides board; and they threw out one-third more earth than was really necessary, for "room to work" as they said. _But they labored hard, 14 hours per day._ The same men, working in a soil free from stones, and an easier subsoil, would, in the same time, open from 50 to 100 per cent. more length of ditch. The greater part of these drains were laid four rods apart. When first trying this distance upon a field, of which the soil was called "springy and cold," and was always too wet in the Spring and early Summer for plowing, a partial, rather than "thorough" drainage was attempted, with the design, at some future day, to lay intermediate drains. The execution of that design may yet appear expedient, although the condition of soil already obtained, is satisfactory beyond expectation.