Having thoroughly underdrained a field, so that water will not stand upon any part of its surface, no matter how much may there be deposited, the next step in order is to increase the depth of the soil. To this end, procure a regular sub-soil plow of the most approved pattern, attach to it a strong team, and let it follow the breaking-plow in its furrow, lifting and pulverizing the sub-soil to a depth of not less than six inches, but leaving it in position exactly where it was. The surface-plow turns the next furrow upon this loosened sub-soil, and so on till the whole field is thus pulverized to a depth of not less than twelve inches, or, better still, fifteen. Now, please remember that you have twice as much soil per acre to fertilize as there was before; hence, that it consequently requires twice as much manure, and you will have laid a good foundation for increased crops. I do not say that all the additional outlay will be returned to you in the increase of your next crop, for I do not believe anything of the sort; but I _do_ believe that this crop will be considerably larger for this generous treatment, especially if the season prove remarkably dry or uncommonly wet; and that you will have insured better crops in the years to come, including heavier grass, after that field shall once more be laid down; and that, in case of the planting of that field to fruit or other trees, they will grow faster, resist disease better, and thrive longer, than if the soil were still plowed as of old. (I shall insist hereafter on the advantage and importance of subsoiling orchards.) Take another aspect--that of subsoiling hill-sides to prevent their abrasion by water: