Carriage expenses of above, at 3s. per load, 3 0 0 Twenty loads calcareous manure, including carriage (were marl not at hand, lime would cost thrice as much), 4 0 0 Trenching, 9 0 0 Total first extra cost, L.25 0 0 Accumulation by 28 years’ interest, at 5 per cent. nearly, L.100 0 0 Would land under timber 28 years planted, with growth accelerated by Mr Withers’s practice, in two-thirds of the available portion of Scotland, sell at more than L. 100 per English acre? Suppose that the thinnings previous to the 28th year would cover the cost of planting, and subsequent cultivation and attention which is necessary, besides {219} the cost of the trenching and manuring (in many cases they would not), the entire value of the land would be lost. It may be said that the common rules of utility do not apply in this case,—that the landlords will not be moved to any other improvement than planting, and that otherwise their income would be dissipated entirely, without any portion being applied to reproductive uses. We grant all this; but Scottish landlords have very little taste for the Withers’ system,—to deface their beautiful wastes, by burying all the fine turf and wildflowers under the red mortar (the common subsoil), or to scatter manure. Planting by pitting and slitting will prove far more attractive; besides, the means are entirely awanting to carry on such expensive proceedings to the necessary extent, and the cultivation of one acre in this fashion would leave 19 untouched, when the whole 20 might have been wooded, in many cases to equal advantage, by the money expended on one. We have known planting executed by contract for one year’s interest of the above stated first extra expenditure, which we would match against planting raised by Mr Withers’s process, in the same situation. There is also a very considerable proportion of Scotland very suitable for {220} timber where the stony nature of the surface entirely precludes trenching.