The first thing to do, after having determined the location of your garden, is to measure your bed. If you have a single bed, one twelve feet long by six feet wide is enough to start with. I should prefer, however, to have two beds, each three feet wide by twelve feet long with a narrow path between, say, twelve inches. The reason for thus laying out the ground in two beds is that it will be easier to reach the whole bed from either side without stepping or kneeling on the cultivated soil. All cultivation can be done from the paths. _The soil_ for flower beds needs most careful preparation. The bed should be dug out to a depth of two feet, and if the soil is clay, two feet six inches. In the latter case, put broken stones, cinders or gravel on the bottom for drainage. The soil should be a mixture of one-half good sandy loam, one-fourth leaf mould or muck that has been left out all winter. Mix these thoroughly together before filling the beds, sprinkle wood ashes over the beds and rake them in before planting. This is to sweeten the soil. Lime may be used for the same purpose, but in either case get advice as to the amount needed for the soil in question. _Manure._ Next in order will come the enriching of this plot of ground by spreading upon it a good coating of well rotted cow manure. In case barnyard manure is not available, a good mixture of commercial fertilizer consists of four parts ground bone to one of muriate of potash applied at the rate of four pounds to the square rod. This done, proceed to fork the whole piece over, thrusting the spading fork into the ground its full length each time, and turning the forkful of earth so that the manure will be covered and not lie on top of the ground. When the spading has been done, then use your rake and spare it not. Rake until the earth in the beds is finely pulverized and until the whole bed is as level as you can make it. Now construct your central or dividing path, throwing the soil moved on the beds on either side. To do this you will need a shovel. Next define or limit your beds, making the sides and ends as straight as possible. You ought now to have two rectangular beds, each three feet by twelve feet, with a narrow path separating them all ready to put in the seeds. It would be a good thing to have your beds raised a little, two or three inches above the general level of the surrounding earth. This will make them more distinct and will obviate the settling of water on your beds; in other words, will drain them. Seeds