About the same time that his cow calved I repurchased mine. The feed of the two, thereafter, was very nearly alike, except that his cow had a feed of six quarts of meal per day, while mine had only two. His fat cow doubled on the quantity of milk that she had given the year before, when she came in poor, while my poor cow, with extra feed, fell short more than a third of her yield of the year before, when she came in, in good condition. At that time I do not remember to have ever seen a work on chemistry, and knew nothing of its application; but the knowledge acquired, led to the formation of a theory in my mind, on which I have since acted, and which, I believe, has a scientific basis, to wit: “The fat laid on the body of an in-calf cow, is a store from which nature draws a large portion of the material which increases and enriches the subsequent flow of milk—a store from which she, by legitimate processes, produces oleo-stearine in the shape of butter.” Acting upon this theory, I have endeavored to apportion to my cows a uniform daily ration, occasionally varying the material, which, although it may not sustain the cow in full flesh during the greatest flow of milk, seems to renew it during the period of the lesser flow, and render them in good condition at the time of calving. This system of uniform feeding, to my mind, pays better than it does to feed heavily while in milk, and then lightly when dry, because it furnishes a large resource of fat, on which to draw at a time when to consume sufficient food to sustain the entire flow of milk capable of being produced, might imperil health; and I feel quite sure that a certain richness is thereby imparted to the milk, that no amount of feeding will draw from a poor cow. In the autumn of 1877 I purchased a grade heifer reputed to be seven-eighths Jersey and one-eighth Ayrshire. She had dropped her first calf the spring previous, when only two years old. She was then represented as yielding three quarts of milk per day, and due to calve April the sixth. To account for the small yield of milk, her owner said she had been kept on poor pasture and milked by careless boys, who had not been particular to milk her clean. That she had been kept on poor pasture her appearance abundantly confirmed. She came into my possession during the root harvest, in November. I commenced by feeding to her three bushels of rutabaga tops, or of beet tops, three pounds of corn meal, together with all the dry hay she would eat each day. ONE YEAR’S EXPENSES AND RETURNS. The cost of keeping the cow from November first, 1877, to June first, 1878, was as follows: