over; then mark out with plow three feet apart, drop in drills about a foot apart. Some prefer it in the drills, at the rate of what they can grasp in one hand to a pace of two and a half feet; it should be sprinkled so too much will not come in contact with the seed. After oats or potatoes, sow wheat, about first of October; if on oats, plow as soon as the oats are off; when ready to sow, apply from 500 to 700 lbs. of guano per acre, cross plow, and your ground is ready for the seed. As to the varieties of wheat, there are several kinds used; the Mediterranean is the most popular at present--one and a half bushels is generally sown to the acre, and the land laid down to grass, with timothy and clover. Some apply less at time of sowing, and add 100 or 150 lbs. per acre in the spring, just as the grass is starting, say first of April. If wheat is sown after potatoes, about the same treatment is given, except 100 lbs. less guano will answer. Some harrow in guano, instead of plowing it under; but experience shows that it is much the best to plow it in, as the virtue remains in the ground much longer, by being covered deep. Peruvian guano will produce the best wheat of anything we can use, even if we should go to double the expense with other manures. Crops of 30 and sometimes 40 bushels have been obtained to the acre with guano. The average crop of wheat on the Island, is not over 18 bushels per acre, and with 700 lbs. of guano plowed in pretty deep, the land can be mowed about as long as from an application of stable manure. But as hay is a most important crop, after it has been mowed for two or three years, it is considered profitable to top dress with about 150 lbs. per acre; this will increase the crop from one ton to two per acre, if a fair season, and can be mowed two or three years longer. Rye is sown in many instances, in place of wheat; it gets the same treatment, except half the quantity of guano is only used. Buckwheat requires about 100 lbs. of guano to the acre, more or less, according to the state of the land.