Maple sugar is made from the sap of a tree, known by the several names of rock maple, hard maple, and sugar maple, which is found in great abundance in various portions of the Union, but chiefly in the northern States. It is a lofty and elegantly proportioned tree, and its foliage is particularly luxuriant; and, when touched by the frosts of autumn, is pre-eminently brilliant. The wood is also highly esteemed for the beauty of its fibre, which consists of concentrical circles, resembling the eye of a bird; and hence the term _birds_-eye maple. Generally speaking, the sugar-making season commences early in April, is universally considered as one of festivity, and seldom continues more than about four weeks. The sudden transition of the temperature from winter to spring is essential to its production, for at this season alone does the vital principle of the tree pass in large quantities from the roots into its branches. Hence it is that, while making this passage, the sap has to be withdrawn; and this is accomplished by making an incision in the tree some three feet from the ground, and receiving the liquid in a vessel prepared for the purpose. And it has been observed that, when a frosty night is followed by a dry and sunny day, the sap flows abundantly, at which times three or four gallons are obtained from a single tree in twenty-four hours. The process employed for converting the sap into sugar is perfectly simple, and consists in boiling it first into a sirup and then into a more tangible substance. Of this sugar there are two kinds, viz., the hard or cake sugar, and that of a friable character, which is produced by constantly stirring the thick sirup when it is becoming cool. The taste of the sap or juice, when taken from the tree, is just sweet enough to be noticed; and though we have never ascertained the quantity commonly obtained from a single tree, we have been told that a very fruitful tree, in a good season, may be made to yield five pounds of the best sugar. To the human palate this juice is not generally agreeable, but wild and domestic animals are said to be inordinately fond of it, and slake their thirst with it whenever they can. Although a sufficient quantity of maple sugar has never been manufactured in this country to rank it among our articles of exportation, it has, for many years past, been about the only sugar used by a large number of people—especially those who live in the more thickly-wooded districts of the States, and those inhabiting the northern and western frontiers of the United States and Canada. In the opinion of all who manufacture the article it is held in high estimation, both as a luxury and on account of its nutrition. In regard to this last quality, we believe it is superior to all other sugars; for we know, from personal observations, that when eaten by the Indian children, during the manufacturing season, they become particularly hearty, though exclusively confined to it as an article of food for