10 Relative Profits to the Farmer from 
view to elicit information concerning the extended breeding and 
rearing of live-stock ; on the farming circumstances under which 
horse-breeding would pay ; on the circumstances which render 
sheep more profitable than cattle, and vice versa ; on the circum- 
stances in which buying of store-stock to fatten is preferable to 
breeding a portion, or the whole, of the supply ; and on the 
breeds of horses, cattle, and sheep which are best suited for 
the different districts, as also for the country generally. 
Nearly 100 replies have been received, most of which contain 
matter worth recording in this ' Journal.' To the gentlemen 
who kindly made these contributions — many of them evidently 
at considerable trouble, and occasionally, no doubt, inconve- 
nience — I feel indebted, and so must the readers of the Report. 
A perusal of the replies will show a wonderful degree of unanimity 
on the various points under consideration. The difference of 
opinion being so trifling, one might infer that the business of the 
production of beef and mutton is well understood in this country. 
The knowledge and the practice, however, of the gentlemen 
whose names will be found in the Report are, I fear, above 
average. It may fairly be assumed that a large proportion of 
British and Irish farmers, either from youth or other causes, are 
not so well informed on the various farming conditions which 
favour the production of a particular kind of stock. Hence it 
comes, that while the replies cannot fail to prove interesting 
reading to even the more experienced agriculturists, they will be 
especially instructive and useful to many, whose opportunities of 
acquiring sound practical information have hitherto been limited. 
It would have been very desirable, no doubt, to have had the 
various views and experiences supported by the publication of a 
few carefully kept farm accounts — to have demonstrated, by 
annual balance-sheets, which kind of stock was most profitable. 
This, however, I have been unable to obtain. I could have got 
a few, but not the more representative ones ; and so I gave up 
the idea, preferring to want one item, important as it was, rather 
than run the risk of misleading. Though I promised that names 
and addresses would be suppressed in connection with the 
accounts, the following quotation from a letter, received from 
one of the most talented and accomplished farmers in Britain, 
to whom I applied, will indicate the difficulties with which I 
had to contend : — " Why should it be thought warrantable to use 
a liberty with men engaged in the business of farming, that 
would be treated as an impertinence or outrage in all other cases ? 
Farmers have long been honourably distinguished for the frank- 
ness and willingness with which they have given to other farmers 
the benefit of their professional knowledge and experience. This 
frankness has not unfrequently been grossly abused, and it is 
