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year when the farmers have little to do, enables 

 them to pay the greater attention to it, and the ex« 

 pence of manufadluring being little more than their 

 labour, at a feafon when time or labour is of lefs 

 value to them than ufual, makes it a profitable 

 undertaking; and it is fuppofed, when the manu- 

 factory of pot-afhes is more generally eftablifhed, 

 the afhes arifmg from the fqel ufed in boiling the 

 fugar, made into pot-afhes, will, by increafing their 

 profits, tend much to increafe the manufactory of 

 maple fugar. 



It has been faid in fome of the American newf- 

 papers, that there were large tracts of land that 

 produced upon the average fifty fugar-maple trees 

 per acre ; my own obfervation makes me think 

 otherwife; though I believe there may be found 

 tra<5ts of 100, perhaps 1000 acres, connected toge- 

 ther, that may produce all through from ten to fif- 

 teen trees per acre -, but to take the general face of 

 the country, for ten miles fquare, I do not fuppofe 

 a tradt any where could be found to yield more than 

 five trees to the acre of a fize fit to be tapped. 



On the whole it appears to me that the produce 

 of the fugar-tree is not of fufficient value to make it 

 worth cultivation.; but that in America, where the 



tree 



