The equipment needed to care for a peach-orchard is quite uniform the State over and the cost of the several items varies scarcely at all, so that a very close approximation may be made of the total cost. The items run about as follows: Team and harness at present price, $500; spraying outfit, $250; wagon, plow, harrow, ladders, crates, pruning tools, etc., $250; total, $1,000. These figures are below the mark rather than above but the instances are few in which the equipment itemized would be used exclusively for a ten-acre peach-orchard; in fact, with this equipment thirty acres could be cared for. It is not total cost, however, but depreciation and interest on money with which we are concerned. Setting these at 20 percentum, we have $20.00 per acre to charge to maintenance of equipment. Year in and year out, tillage is the most costly ingredient in the making of a good peach-orchard. It consists of plowing once a year, fall or spring, and harrowing on the average at least ten times a season. High cost of labor brings this item up to $10.00 per acre which includes seeding the cover-crop but not the cost of seed, for which an additional charge of $2.50 must be made for a combination crop of red clover and oats or of vetch and barley. It would seem easiest of all to ascertain the cost of fertilizers for the peach but the practices are so diverse and fertilizers are applied so irregularly by those who use them at all that the data at hand are almost worthless. Those who plow under cover-crops regularly, spend little for fertilizers; an occasional dressing of stable manure answers for fertilization with many; still more, so uncertain of results as to feel they are "buying a pig in the poke," spend nothing for fertilizers. We shall enter a charge of $5.00 per acre for fertilizers though this is without question above the average even if only successful orchards be considered. A more certain charge is that for pruning. The problems in pruning are more of the mind than the hand and once the work is laid out it goes along rapidly. An acre-average of $3.00 is sufficient to cover the expense of pruning and thinning may be done, year in and year out, at the same cost. The peach-orchard is customarily sprayed but once in New York, an application of the lime-sulphur wash being made to prevent leaf-curl and to destroy San Jose scale. The cost of this single spray cannot be more than $4.00 per acre but to this must be added a charge for protection against mice and rabbits, destruction of borers and cutting out trees infected with yellows or little-peach, averaging, all told, at least $8.00 for keeping under pests.