Mr. Pleasants, although many experiments have failed, principally, as he believes, from improper application, says in a recent letter--"There is no actual reason why guano should not act as well on tobacco as any other crop. The failures are doubtless to be ascribed to the injudicious manner in which it has been applied. I can conceive of only one mode in which it can be used to advantage, and that is by strewing it along a deep furrow as described for corn; then bedding upon it and confining the cultivation to one direction. This has been my way of cultivating cabbages for the market for several years, and the guano has always acted promptly and powerfully. If chopped in at the base of the hill it would require a great quantity of rain to dissolve it and make it available to the young plants, for the conical shape of the hill has a tendency to shed the rain instead of absorbing it. I expect soon to receive very accurate results of a crop grown with guano, which Judge Nash represented to me as splendid. If I cultivated tobacco, I should have every confidence of success by planting it on ridges with the Guano buried at a considerable depth, say from four to six inches beneath the surface of the ridge--1 lb. to ten yards would be a sufficient quantity. "In short, I consider guano good for any crop. For potatoes (that is Irish potatoes) I regard it as a specific manure. The quantity I apply is 3/4 lbs. to every ten yards put in the furrows as recommended for corn and tobacco, and then covered over about one inch with earth drawn from the sides of the furrows. After this the potato cuttings are planted and covered over with the plough or hoe. The quantity recommended is about right as far as my experience goes (which is of several years duration) if the cuttings are placed about two inches apart." _Guano for Cotton._--But few trials upon this crop have come to our knowledge, but such as have, indicate that it will prove one of the most valuable promoters of the growth of this staple product of America ever discovered. The analysis of cotton--stalk, seed and lint--compared with that of guano, is sufficient to prove the latter to be the very matter required to produce the former. We are assured upon the most reliable authority that guano will give an average increase of pound for pound upon any soil producing less than a bale per acre so that every pound of guano costing two and a half cents, will give a pound of cotton averaging at least 6-1/4 cents.