Nor is cost the only discouragement. There is not half so much nor so thorough plowing among us, especially in the Fall; as there should be. The soil is, for a good part of the time, too dry or too wet; the weather is inclement, or the ground is frozen: so the plow must stand still. At length, the signs are auspicious; the ground is in just the right condition; and we would gladly plow ten, twenty, fifty acres during the brief period wherein it remains so; but this is impossible. Others want to improve the opportunity as well as we; extra teams are rarely to be had at any price; and our own slow-moving oxen refuse to be hurried. Standing half a mile off, you can see them move; if your eye-sight is keen, and you have some stationary object interposed whereby to take an observation; but it is as much as ever. If your soil is such that you can use horses, you get on, of course, much faster; but all that you gain in breadth you are apt to lose in depth. There may be spans that will take the plow right along though you sink it to the beam; but they are sure to be slow travelers. I never knew a span that would plow an acre per day as I think it should be plowed; though, if your only object be to get over as much ground as possible, you may afflict and titillate two acres, or as much more as you please. Now, I have before me a letter to _The Times_ (London) by Mr. William Smith, of Woolston, Bucks, who states that he has just harvested his fifteenth annual crop cultivated by steam-power, and has prepared his land for the sixteenth; and he gives details, showing that he breaks up and ridges heavy clay soils at the rate of six acres per day, and plows lands already in tillage at the rate of fully nine acres per day. He gives the total cost, (including wear and tear,) of breaking up a foot deep and ridging 65 acres in September and October in this year, 1870, at L20 _6s. 6d._ or about $100 in gold: call it $112 in our greenbacks, and still it falls considerably below $2 (greenbacks) per acre. Say that labor and fuel are twice as dear in this country as in England, and this would make the cost of thoroughly pulverizing by steam-power a heavy clay soil to a depth of twelve inches less than $4 per acre here. I do not believe this could be done by animal power at $10 per acre, not considering the difficulty of getting it thoroughly done at all. Mr. Smith pertinently says: "Horse-power could not give at any cost such valuable work as this steam-power ridging and subsoiling is." He tills 166 acres in all, making the cost of steam-plowing his stubble-land _4s. 8-1/2d._ per acre (say $1.30 greenback). And he gives this interesting item: "No. 5, light land, 12 acres, was ridge-plowed and subsoiled last year for beans: that operation left the land, after the bean-crop came off, in so nice a state, that cultivating once over with horses, at a cost of _2s._ per acre, was all that was needed this Autumn for wheat next year. The wheat was drilled four days back."