It should farther be observed that in suggesting what may be deemed the most suitable changes of crops, no reference will be had to the actual state of farming among us, but merely what the state of farming ought to be; and in pursuance of this course, we shall, in a great measure, discard the idea, too long prevalent in this country, that we should make the most of our labour, not the most of our land; we shall, on the contrary, insist that, generally speaking, making the most of our lands, under a proper course of husbandry, is the right way to realize the most from our labour. We shall therefore begin with the most usual soil of this country, the dry, arable lands, which are usually suited for a variety of crops. Of the stiff clays, the hard gravels, and light sands, soils which abound but little here, we shall speak in particular. In ploughing we shall advise that the usual depth be about six inches, or about a third deeper than our farmers commonly plough: but that the depth should sometimes be greater than this, and sometimes less. We shall also insist on the ploughing being done in the most perfect manner, and not in the slight way too often practised; and we shall farther premise that the plan of culture we recommend is necessarily connected with the business of the dairy, to greater or less extent, and with that of the grazier, in feeding and fatting cattle of every description. Such we conceive to be the only true and profitable course to conduct farming in this country, but deviations from this may in some cases be found equally profitable. In general, however, we advise to this course of farming, for in this way the greatest quantity of manure is afforded, and for most lands manure is essential for obtaining the greatest crops, and of course for realizing the greatest profits.