Acres.Bushels.Bushels. Bushels.
100 Oats,at 48 per acre—4800.Off seed, horses, and servants,2420
60 Wheat,at 33 per acre—1980.Off seed,180
40 Barley,at 40 per acre—1600.Off seed, servants210

Remain disposable, at the prices on which his calculations were founded and warranted by the rates, as is proved, under protection:—

Bushels.
2380 Oats, at 3s.,£35700
1800 Wheat, at 7s.,63000
1390 Barley, at 4s.,27800
£126500
Returns upon stock estimated, at prices then current, to yield,75000
£201500
Profit—remuneration for tenant's industry and skill, £24500

The above grain produce yields, at the highest average I feel warranted
in assuming, under free trade—

Bushels.
2380 Oats, at 2s.,£23800
1800 Wheat, at 5s.,45000
1390 Barley, at 2s. 9d.,19100
£87900
In place of, as above,126500
£38600
Thus the difference of proceeds of grain crop alone, more than absorbs all the tenant's remuneration, by £14100

JOHN DUDGEON, Spylaw, 3d December 1849.[22]

We addressed the following circular letter to some of the most eminent agriculturists in Scotland, enclosing copies of the above statements:—

"Edinburgh, 8th December 1849.

"Sir,—Wishing to publish in our Magazine as accurate a statement as we could obtain of the real condition and prospects of agriculture in Scotland at present, we have for some time been engaged in correspondence on the subject with various gentlemen connected with agricultural pursuits.

"The enclosed statements of the working of a farm, and the quantity and value at present prices of the produce, have been drawn out by Mr Watson, Keillor, Forfarshire, and Mr Dudgeon, Spylaw, near Kelso, assisted by Mr Stephens, author of the "Book of the Farm."

"At the suggestion of Mr —— we write to ask whether you will consent to allow us to affix your name to these statements, as attesting their accuracy, to the best of your experience, in farming. If it strikes you that in any of these statements the profits are either over or under estimated, we shall feel greatly obliged by your pointing out where you think the error lies. Any correction you may make we shall submit to the consideration of one or all of the above-mentioned gentlemen, with whose names, as competent judges of the working of a farm, you are probably acquainted.

"We shall feel further obliged by your making any remarks that may occur to you, and stating any facts that have come within your own observation, our only wish being to get as near the truth as may be. The article in the Magazine, into which this attested statement will be introduced, is founded upon the facts that we have been able to gather in the course of somewhat extended inquiries by ourselves, or rather by friends on whose knowledge of agriculture we could safely rely.

"Will you be so good as to send any answer you may think proper to this application, within a week from this date, or sooner if you can, as we have very little time to get everything into order for publication in the January number of our Magazine.—We are," &c.

The following gentlemen have given us permission to use their names, as attesting the accuracy of these statements, to the best of their experience, in farming:—