Up to this the settler's expenses have been $621 75.

Let us see what the land is likely to set off against this sum,

50 acres of wheat 20 bushels to the acre $1,000 00
Charges 621 75
Balance in favor of crop$378 25

Adding to this the sixty dollars the man earned the first harvest, he has in hand $438.25.

It must be borne in mind that the settler has supported himself and family for sixteen months, his home is made, stock paid for, his farm opened, and at least $300 added to the value of his land. We will suppose that he plows the second year fifty acres more and has one hundred acres under his second crop. With this good set off, we leave him. Now we will give the

CASH EXPENSES,

for the same number of acres, where a man hires all his work done. He may prefer to do this, to buying cattle or horses to break, as he may be a man who can earn high wages, until his first crop comes in.

Breaking 50 acres, at $2.50 per acre $125 00
Seed wheat 75 00
Seeding and dragging, at 90 cents per acre 45 00
Cutting and binding, $1.50 per acre 75 00
Stacking, five days, two men and team 25 00
Threshing and hauling to market, at 12 cents a bushel 120 00
Cash expenses of crop$465 00

CREDITS.

Fifty acres of wheat, 20 bushels to the acre, at $1 per bushel $1,000 00
Charged to the crop465 00
Balance in favor of crop $535 00