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years, and if very wet, it may be six years. In digg- 

 ing over the surface, the soil thrown out of the ditches 

 must be mixed in with the surface soil turned over 

 by the spade ; care at this time should be taken in 

 digging and mixing up the soils, to keep the ridges 

 highest in the middle, so as the wet may naturally 

 seek to the drains. I have known two men dig 

 over and prepare for the seed a Scotch acre and three 

 roods in a week, which is nearly two imperial acres, 

 but to cover the expense fully, I shall suppose two 

 men digs over and prepares for the seed one acre in 

 a week, and these men have 18s. per week, say 9s. 

 each, Is. 6d. per day. In Ireland labourers work for 

 little more than the half of that, but my maxim is, live 

 and let live. The first year's digging or preparing 

 for the seed, will cost a little more in breaking up 

 the turfs, but I consider 18s. per acre sufficient on 

 an average of years. Land of this kind we are now 

 speaking of, in the greater part of these bogs is ex- 

 cellent, and will carry any kind of crop. Now suppose 

 for the first three years we take a crop first of wheat, 

 second barley, and third oats, the average prices of 

 these, suppose wheat 30s., barley 20s., and oats 15s. 

 per boll, the average will be rather above, but let us 

 keep it under and call it 20s. per boll, now I shall 

 come so low as strike the average crop on each acre, 

 at ten bolls for the first three years, here is no less 

 than ten pounds produce from every acre, as the 

 straw is generally allowed to pay the expense of cut- 

 ting down, gathering in, and thrashing out. There is 

 not the least doubt of this produce for the first three 

 years. Here we have L. 1000 sterlingfor the yearly pro- 

 duce of 100 acres, in all in three years L.8000, and we 

 have an outlay for draining and planting, &c., taking 



