I think that the facts I have mentioned sufficiently demonstrate that the farmers and the landlords of Wiltshire have done their duty, and more than their mere duty, towards the labourers; and only a little investigation will show that at present it is out of their power to do more. Take the case of a farmer entering a dairy-farm of, say, 250 acres, and calculate his immediate outgoings--say fifty cows at L20, L1,000; two horses at L25, L50; waggons, carts, implements, L100; labour, three men at 12s. per week, L94; harvest labour, L20; dairymaid L10; tithe, taxes, rates, &c., L100; rent, L2 per acre, L500. Total, L1874. In other words (exclusive of the capital invested in stock), the outgoings amount to L724 per annum; against which put--fifty cows' milk, &c., at L10 per head, L500; fifty calves, L100; fifty tons of hay at L3, 10s., L175. Total income, L775; balance in hand, L51. Then comes the village school subscription; sometimes a church rate (legally voluntary, but morally binding), &c. So that, in hard figures (all these are below the mark, if anything), there is positively nothing left for the farmer but a house and garden free. How, then, is money made? By good judgment in crops, in stock, by lucky accidents. On a dairy-farm the returns begin immediately; on an arable one there is half a year at least to wait. The care, the judgment, required to be exercised is something astonishing, and a farmer is said to be all his life learning his trade. If sheep are dear and pay well, the farmer plants roots; then, perhaps, after a heavy expenditure for manure, for labour, and seed, there comes the fly, or a drought, and his capital is sunk. On the other hand, if the season be good, roots are cheap and over-plentiful, and where is his profit then? He works like a labourer himself in all weathers and at all times; he has the responsibility and the loss, yet he is expected to find the labourer, not only good cottages, allotments, schooling, good wages, but Heaven knows what besides. Supposing the L1874 (on the dairy-farm) be borrowed capital for which he must pay at least 4 per cent.--and few, indeed, are there who get money at that price--it is obvious how hard he must personally work, how hard, too, he must live, to make both ends meet. And it speaks well for his energy and thrift that I heard a bank director not long since remark that he had noticed, after all, with every drawback, the tenant farmers had made as a rule more money in proportion than their landlords. A harder-working class of men does not exist than the Wiltshire farmers.