In order to arrive as nearly as possible at the true state of the case, in so far as Scottish farming is concerned, we put ourselves into communication with two gentlemen, of the highest eminence in their profession. We need scarcely tell our countrymen on this side of the Border, that it would be difficult to find better testimony on such a subject than that of Messrs Watson of Keillor, and Dudgeon of Spylaw; and we apprehend, moreover, that many English agriculturists are fully acquainted with their character and high reputation. Through their kindness we have been furnished with the statistics of farms situated in the fertile grain-growing districts of Forfar and Roxburgh; and the calculations as to the yield, prices, and expenses, were made from their own books. The rent set down is that which is usual in the district for land of the best description, and the tenant's capital is named at an amount which might enable him to develop the full capabilities of the soil. The estimates have been most carefully framed, with the view of avoiding every kind of exaggeration; and they have been gone over by Mr Stephens, who attests their general accuracy. They are as follows:—

No. I.

Returns of Produce from a 500 acre farm in Strathmore, county of Forfar, on a five-shift rotation of crops, with an improved stock of cattle and sheep, on an average of years previous to free trade in corn, cattle, &c.; and

Comparative Statement of what may be calculated upon as the returns from the same farm under the present legislative measures affecting British agriculture.

Rent of the farm, as fixed for 19 years, assuming former average price of corn and cattle, &c.,

£80000

Invested capital of £6 per acre at entry, £3000. Interest upon this sum, at rate of 10 per cent,

30000

Floating capital of £4 per acre, £2000. Interest thereon, 5 per cent,

10000

Expenses of management, wages, tradesmen's accounts, insurances, grass seeds, &c., at the rate of 20s. per acre per annum,

50000

Annual loss by casualties on live stock by disease and accidents,

10000

Public burdens leviable upon the farmer, including poor-rates,

5000

Sum chargeable against the farm annually,

£185000

To meet this sum there is the produce of 200 acres of corn crop, and the profits on live stock, (the whole grass and green crop being consumed on the farm.)

Bushels.
100 acres of oats, producing 48 bushels per acre,4800
Off for servants, horses, seed, &c.2400
Leaves disposable oats,2400at 3s.£36000
40 acres of spring wheat, producing 32 bushels per acre,1280
Off for seed,160
Disposable wheat,1120at 7s.39200
60 acres of barley, producing 42 bush. per acre,2520
Off for seed and horses, &c.,500
Disposable barley,2020at 4s.40400
£115600
Profits from live stock, fed upon 200 acres grass, and 100 acres green crop, 80000
Total returns, £195600195600
Leaving annually to the farmer, for his skill and industry, over interest of capital employed, a sum of £10600

Convert the above disposable produce into money, at the present prices, or rather at what may be fairly calculated upon for future seasons, under a system of free trade, and the following is the result:—

2400 bushels of oats, at 2s. per bushel,£24000
1120 bushels of wheat, at 5s. per ditto,28000
2020 bushels of barley, at 2s. 9d. per ditto,277150
£797150
Live stock, (as above, £800,) less 20 per cent on former prices, leaves64000
Net return,£1437150
Sum chargeable as above against the farm,185000
Leaving the farmer minus, for rent, capital, and expenses of management,£4125041250
Total loss annually incurred by difference in price occasioned by free trade, £51850

HUGH WATSON,
Keillor, 1st December 1849.

Rent of the farm, as fixed for 19 years, assuming former average price of corn and cattle, &c.,£80000
Invested capital of £6 per acre at entry, £3000. Interest upon this sum, at rate of 10 per cent,30000
Floating capital of £4 per acre, £2000. Interest thereon, 5 per cent,10000
Expenses of management, wages, tradesmen's accounts, insurances, grass seeds, &c., at the rate of 20s. per acre per annum,50000
Annual loss by casualties on live stock by disease and accidents,10000
Public burdens leviable upon the farmer, including poor-rates,5000
Sum chargeable against the farm annually,£185000
Bushels.
100 acres of oats, producing 48 bushels per acre,4800
Off for servants, horses, seed, &c.2400
Leaves disposable oats,2400at 3s.£36000
40 acres of spring wheat, producing 32 bushels per acre,1280
Off for seed,160
Disposable wheat,1120at 7s.39200
60 acres of barley, producing 42 bush. per acre,2520
Off for seed and horses, &c.,500
Disposable barley,2020at 4s.40400
£115600
Profits from live stock, fed upon 200 acres grass, and 100 acres green crop, 80000
Total returns, £195600195600
Leaving annually to the farmer, for his skill and industry, over interest of capital employed, a sum of £10600
2400 bushels of oats, at 2s. per bushel,£24000
1120 bushels of wheat, at 5s. per ditto,28000
2020 bushels of barley, at 2s. 9d. per ditto,277150
£797150
Live stock, (as above, £800,) less 20 per cent on former prices, leaves64000
Net return,£1437150
Sum chargeable as above against the farm,185000
Leaving the farmer minus, for rent, capital, and expenses of management,£4125041250
Total loss annually incurred by difference in price occasioned by free trade, £51850

No. II.

Statement of the average Produce of a farm in a full state of productiveness,
managed agreeably to the five-shift course, as usually
adopted in the south-eastern Borders of Scotland, where the returns
of stock form a very considerable means of remuneration, and the
price of which, of course, is a material element in the calculation
as to the rent to be given.

Thus, then, assuming the rent of 500 acres of useful land for this purpose—upon the estimate of the price of grain and stock, as warranted by their value previous to the introduction of the new corn law and tariff—to be,

£80000
This farm has been put into good productive condition by means of the tenant's capital, at a cost in draining and lime, (sunk,) £2500. It is well known that nearly twice this amount has in many instances been thus expended; but we assume this as a fair average on a farm so rented.

Interest upon which sum, to enable him to recover the same during an ordinary lease of from nineteen to twenty-one years, at 10 per cent,

£25000

Interest on capital invested in stock, &c., yielding an annual return of £1500, at 5 per cent,

7500

Expenses of management—wages, tradesmen's accounts, extra manures, &c.,

55000

Casualties, loss on stock, &c.,

5000

Public and Parish Burdens,

4500
£97000
£177000

To meet this sum, there is the produce of 200 acres of grain, in each
year, distributed as follows:—