It is not claimed for any of the tables herewith presented, that they show absolutely the value of any cow to any farmer, but only that they are relatively correct. Every man who consults them, must make his own adjustments as to cost and receipts on any cow he owns. It is clear, that adding a very little to the cost of keeping, and deducting a very little from the price of butter, will show that any 200 pound butter cow brings her owner in debt, each year. Again, there are probably hundreds of cows kept for the dairy, that will not make two hundred pounds of butter in one year on the same feed Jersey Belle of Scituate, had when she made seven hundred and five pounds of butter in one year. It may be said that no allowance is made for any accidents to which a cow is liable—to abort, to have a calf die at birth, to injury, &c., and the thought is present that the loss on the poorer animal is not so much, in that case, as on the better; but the better is no more liable to such a case, and the loss is nearly the same proportionally. But it is still true, that the nearer to absolute worthlessness animals are, the less the loss, relatively and absolutely, their owner suffers in their injury. Better remember, however, that “blessed be nothing” is not the ejaculation of the healthful, the enterprising, and the successful, but of desperate disease, incapacity, or idleness. Table E. Showing the value of the progeny of a herd of 32 cows, that each make 300 pounds of butter annually, at the expiration of ten years, together with the value of the butter the progeny will have made during the ten years. Also showing the same on a herd of 32 cows, each making 200 pounds of butter annually. No account is taken of the bull calves, for they are worth nothing. No one can afford to use a bull, however good, if one is to be had that is any better.