I inquired whether a couple of good drains across the lot would not render it dry.
'Perhaps so—but there is not over an acre that is killed out.'
'Have you made an estimate of the loss you annually sustain from this wet place?'
'No, I had not thought much about it.'
'Would $30 be too high?'
'O yes, double.'
'Well, let's see; it cost you $3 to turn over the sward? Two bushels of seed, $2; harrowing in, 75 cents; interest, taxes, and fences, $5.25; 25 bushels of wheat lost, $25.'
'Deduct for harvesting—--'
'No; the straw would pay for that.'
'Very well, all footed $36.'