Mid-Lothian[23]
Thomas Sadler, Norton Mains, Ratho.
East-Lothian
John Brodie, Abbey Mains, Haddington.
Andrew Howden, Lawhead, Prestonkirk.
Peter Ronaldson, Moreham Mains, Haddington.
Wm. Tod, Elphinstone Tower, Prestonkirk.
Berwickshire
Robt. Hunter, Swinton Quarter, Coldstream.
Wm. Dove, Wark, Coldstream, attests Mr Dudgeon's only.
Robt. Nisbet, Lambden, Greenlaw.
Roxburghshire
R. B. Boyd, of Cherrytrees, Yetholm.
Nicol Milne, Faldonside.
Wm. Broad, Clifton Hill, Kelso.
Fred. L. Roy, of Nenthorn, Kelso.
James Roberton, Ladyrig, Kelso.
Fifeshire
James B. Fernie, of Kilmux.
John Thomson, Craigie, Leuchars.
Forfarshire
Alexander Geekie, Baldowrie, Coupar-Angus.
David Hood, Hatton, Glammis.
James Adamson, Middle Drums, Brechin.
Wm. Ruxton, Farnell, Brechin.
Aberdeenshire
Robert Walker, Portleithen Mains, Aberdeen.
John Hutchison, Monyruy, Peterhead.
Robt. Simpson, Cobairdy, Huntly.
William Hay, Tillydesk, Ellon.
William M'Combie, Tillyfour, Aberdeen.
Elginshire
Peter Brown, Linkwood, Elgin.
Kincardineshire
J. Garland, Cairnton.
R. Barclay Allardyce, of Ury, Stonehaven.
James Falconer, Balnakettle, Fettercairn.

We further subjoin extracts from the letters of several of these gentlemen, containing remarks or suggestions about the statements:—

"I was favoured with your letter and enclosure of the 8th inst. I have gone carefully over the statements of the working of a farm, and the quantity and value, at present prices, of the produce—all of which appear to me to be fairly stated. I have drawn up a statement of the returns of produce of a 400 acre farm in Mid-Lothian, which, if it meets your approval, you are at liberty to publish along with the others. The prices of the grain which I have assumed are in some instances higher than those of Messrs Dudgeon and Watson; but I think this can be explained, by the farm being situated in the neighbourhood of the best market."—(THOMAS SADLER, Norton Mains, Ratho.)

"I am in receipt of your letter of the 8th current, inclosing statements by various eminent agriculturists, showing the difference between times past and to come for farmers. I perfectly coincide with these gentlemen; and consider their valuation of produce and price to be average and just: although we are not at present realising the prices quoted, yet it is fair that an allowance should be made this year for the full crop wheat."—(ANDREW HOWDEN, Lawhead, Prestonkirk.)

"On looking over the statements you handed me of the comparative value of farm produce, under protection and free-trade prices, as drawn up by Messrs Watson and Dudgeon, my first impression was, that they had fixed the protection price of grain too high; but on taking the average prices of my own sales of the different kinds of grain, as entered in my corn-book, from crop 1827 to that of 1845, I find they are not beyond what I have actually received during that period. The only points in which I differ from these gentlemen's statements are in the rents fixed by them for land yielding the crops they mention, which in my opinion should not be less than 35s. per acre, and £1000 might be taken from the sum put down as necessary for floating capital by Mr Watson; and I think, upon an average of years, that £50 should cover the loss of live stock. These alterations I have suggested would make no material change in the calculations, which, in the main particulars, I hold to be perfectly correct."—(ROBERT NISBET, Lambden, Greenlaw.)

"I have to acknowledge the receipt of your agricultural statements, and have carefully examined them, especially Mr Dudgeon's, as being the one with which I am best acquainted. I have tested its various items, and have found them generally correct, and in agreement with my own practical experience. There is one, however, which I consider too low—viz., the allowance of barley for seed and servants. Mr Dudgeon, I believe, uses a drill-sowing machine, and, by that means, will save about one bushel of seed per acre; but as this mode of sowing has not come into general use, the following is what is commonly found necessary—

Bushels.
40 acres, at 3 bushels,120
7 servants, at 18 bushels,126
246

From the general accuracy of the statement, I have no hesitation in consenting to the use of my name in connexion with it."—(WILLIAM BROAD, Clifton Hill, Kelso.)

Bushels.
40 acres, at 3 bushels,120
7 servants, at 18 bushels,126
246

"Having for several years farmed land in the vicinity of Kelso, and of a description somewhat similar to that described by Mr Dudgeon, Spylaw, I beg to say that I agree essentially with the statement subscribed by him. It exhibits, in my opinion, a fair estimate of the returns of such a farm when in good condition, and of the necessary expenses attending the working and keeping it in good order. In many cases, a much larger sum has been expended in improvements, but that would probably make no great difference in the result; for while the occupier would have a larger sunk capital to draw out of the land, he would probably have a smaller rent to pay. I may remark, that even where land has been thoroughly drained, or does not require it, there is usually a large sum sunk at the commencement of a lease in liming, for I consider that almost all land in this district would require to be limed during the currency of a lease, in order to yield full crops."—(FRED. L. ROY, Nenthorn, Kelso.)

"I think Mr Dudgeon makes too little allowance for stock and insurance, (£50.) Mr Watson's allows double, (£100,) which is low enough. Some of my neighbours here have lost from £200 to £300 by pleuro-pneumonia upon cattle alone, independent of other stock. I also think they are both wrong in the average quantity of grain grown. It may be done upon a farm of good land, in high condition, but—I mean taking a whole county—it is, I think, above the mark. For example, 1836, 1837, 1838, 1839, 1840, 1841, being six years running, with as fine appearance of wheat as I ever grew, I did not average twenty-six bushels per acre, weighing 64 lb. to 65 lb. per imperial bushel, in these six years. I considered my loss equal to 2000 bolls wheat below a fair crop, all in consequence of the fly."—(JOHN THOMPSON, Craigie, Leuchars.)