Observe that I speak of the generality of farmers, who have not more than from one hundred and fifty to three or four hundred acres. There are few in this part of the country within the former or much beyond the latter extent. Unquestionably in other places there are much larger. But I am convinced, whatever part of England be the theatre of his operations, a farmer who cultivates twelve hundred acres, which I consider as a large farm, though I know there are larger, cannot proceed with any degree of safety and effect with a smaller capital than ten thousand pounds, and that he cannot, in the ordinary course of culture, make more upon that great capital of ten thousand pounds than twelve hundred a year. As to the weaker capitals, an easy judgment may be formed by what very small errors they may be farther attenuated, enervated, rendered unproductive, and perhaps totally destroyed. This constant precariousness and ultimate moderate limits of a farmer's fortune, on the strongest capital, I press, not only on account of the hazardous speculations of the times, but because the excellent and most useful works of my friend, Mr. Arthur Young, tend to propagate that error (such I am very certain it is) of the largeness of a farmer's profits. It is not that his account of the produce does often greatly exceed, but he by no means makes the proper allowance for accidents and losses. I might enter into a convincing detail, if other more troublesome and more necessary details were not before me. This proposed discretionary tax on labor militates with the recommendations of the Board of Agriculture: they recommend a general use of the drill culture. I agree with the Board, that, where the soil is not excessively heavy, or incumbered with large loose stones, (which, however, is the case with much otherwise good land,) that course is the best and most productive,--provided that the most accurate eye, the most vigilant superintendence, the most prompt activity, which has no such day as to-morrow in its calendar, the most steady foresight and predisposing order to have everybody and everything ready in its place, and prepared to take advantage of the fortunate, fugitive moment, in this coquetting climate of ours,--provided, I say, all these combine to speed the plough, I admit its superiority over the old and general methods. But under procrastinating, improvident, ordinary husbandmen, who may neglect or let slip the few opportunities of sweetening and purifying their ground with perpetually renovated toil and undissipated attention, nothing, when tried to any extent, can be worse or more dangerous: the farm may be ruined, instead of having the soil enriched and sweetened by it.