Capital Needed — Items of Expense. 69 



amount of land cultivated, but not in a uniform pro- 

 portion. 



While it might require about $3,000, with the labor 

 of three men and two horses, to properly handle two 

 acres, I estimate that there would be needed about 

 $5,000, six men, and three horses for ten acres ; and 

 that $20,000, forty men, and twenty horses would be 

 sufficient for one hundred acres. 



One of the largest and most indispensable items of 

 original outlay is in providing the sashes; these cost, 

 with the requisite mats and shutters to go with them, 

 about S4.00 each, of which about $2. 50 ^s paid for the 

 sash, and the balance for mats and shutters to cor- 

 respond. 



A very important item of annual outlay is the suppiv 

 of stable manure. This will cost, at present prices, 

 -delivered on the place, from 35.00 to 38. 00 per cord, 

 according to distance from the cit}- and the facilities 

 for obtaining and transporting it. 



The land cultivated may be the gardener's own, or 

 may be worked under a lease. In the latter case, the 

 annual rent per acre is, at an average, say $25.00 for 

 highly cultivated land, while other land in the remoter 

 suburbs, and not in as good condition, might be had 

 for $10.00 per year. 



There may doubtless be found some tracts of land 

 under cultivation where ordinary interest reckoned on 

 the purchase money invested would amount to S200.00 

 or more annually, per acre ; but these are of course 

 exceptional cases. 



With regard to the expense of labor, it may be stated 



