AGRICULTURE. 



difficult to close the capital account of a farm as of a rail- 

 way, and that the results of farming accounts, even if kept 

 on the most improved models, may be very misleading 

 guides, and require to be acted on with much caution and 

 discrimination. Mr. Huxtable has given to us a pamphlet 

 which has gone through many editions, and which we 

 therefore suppose to have taken considerable hold of the 

 public mind. He undertakes, inter alia, to show to British 

 agriculturists how they may grow wheat with profit at 5s. 

 per imperial bushel. Pressed by the difficulty of account 

 of which we have spoken, he endeavours to present a 

 simple case of buying manure and selling wheat attended 

 by a satisfactory result : 



" I shall proceed now to apply the principles A and B 

 to answer the question, ' Can wheat be grown profitably 

 for 5s. per bushel ? ' 



" In the first instance I shall take the most unfavourable 

 case that of growing wheat successively year after year 

 upon the same field, the manure, ammonia, being all pur- 

 chased. Here the problem will be, At what cost can a 

 crop of thirty-two bushels per acre be raised on the average 

 of seasons ? 



Bushels. 



Natural produce of the soil 16 



The straw, containing per cent, of nitrogen of 

 previous crop of 32 bushels, weighing 3200 Ibs., 

 will furnish by its decomposition in the soil 



19 Ibs of ammonia, or 3% 



12^ x 5 = G31bs. of ammonia will produce . . 12.^ 



Total 32 



" The present price of ammonia, whether in guano or 

 sulphate of ammonia, is 6d. per Ib. 



" The field being free from couch, will require only one 

 ploughing. The threshing is supposed to be performed by 

 steam, at a cost of l^d. per bushel. The horse-labour has 

 been charged at the cost for which it can be done by-hired 

 horses in this neighbourhood. 



