dismissed by his employer. My seeds cost $3 75, and, as they never came up, I fear they must go to annual expenditure. The bean-poles cost $2, and, if the neighboring boys do not steal them, that is an item of investment. The nest-eggs for the hens cost 75 cents, which, I have been informed, is more than they are worth; but that constitutes permanent capital. My furniture was badly damaged in being transported from the city to the country, and then from the country to the city; the legs of the chairs became somewhat displaced, and the upper drawer fell out of one bureau, that was laid face downward; but, as I am now suing the express-men for damages by reason of their negligence, it is hard to say whether this should be included; I have put my damages at $250, but, perhaps, for the purposes of this work, we might reduce them to $25. Dandy Jim cost $450, and ate about half as much in hay and oats, and smashed my wagon to such an extent that the repairs came to $50, and the wagon was nearly ruined. I paid $100 for the cow, and would not part with her for twice the money. The chickens cost $105, which item must go to annual expenditure, less the value of one mink skin. The pig cost $12, and grew finely, eating not only all the kitchen refuse, but a good feed of corn-meal and water three times

a day; unfortunately, pork fell, and when he was killed he would only have produced $11 in market; but, as we intended to cure and eat him, he would have been fairly worth what we should have had to pay for salt pork by retail, had not an accident happened that will be described hereafter. The value of the premises was really greatly enhanced by their occupation and the improvements made on them, but the precise amount of such increase is too indefinite to be stated with the accuracy required by this work, consequently it is omitted altogether, the intention of the writer being to give only such items as may be fully relied on by any person intending to embark in a similar venture.

The account may be stated as follows:

The increased value in the trees is due to the fact that they have been standing some months, and are really worth so much more on one's place than crowded together in a nursery. A few may die-but it is not well to anticipate misfortunes-and the expense of replacing them will, in such case, fall into the annual account of the succeeding year.

Expense of trip to Newport or Saratoga saved....$2000 00

Proceeds from suit against express-men..

50 00

Costs, ditto.....

One mink skin..

Total.....

200 00

25m

$2250 25

The profits of my first year were not large, but sufficient to induce me to continue the experiment. There may be some few items of expense, such as neglect of business, which are omitted; but the amount is difficult to compute, and rather too remote, as we lawyers say, for the business might have been neglected in any event. The mink skin was taken at a bad season of the year for the fur; it is included among the annual receipts as an offset to the chickens, and in the confident expectation that if another mink were to do similar damage he would suffer the same fate. The clear profit may be set down at $1000 in round numbers, which was entirely satisfactory, considering the unusual difficulties that presented themselves, and which more experience and less drought would probably remove. in succeeding years. It will be observed that the costs of suit are included, although the case is not yet tried; but as it is a question involving a long account of many items, and is brought by a lawyer, the judge will probably refer it to another lawyer, who will undoubtedly perceive the justice of the claim. The amount of both recovery and costs is rather understated, if any thing. This is a source of profit that could only be counted on by one of the profession; a non-professional would probably find

it the other way; but, as the damages are charged, the receipts must go against them. The saving on the trip to Newport or Saratoga is fairly included, as none of my readers would expect me to pass the summer in town.

This was certainly, taken all in all, a flattering exhibit, as, with the charming and original author of "Ten Acres Enough," when he forgot to put any clothing on the backs of his wife and daughters, we must not confine our view merely to the humdrum matter of fact affairs of every-day life, but must look at the whole subject from a higher stand-point. Think of all the pleasures, intellectual and physical, of the change from the dull, dreary city streets to the lovely country roads-from the nasty Croton, running through its poisonous leaden pipes, and vulgarly penetrating into every room on every story, to the pure, sparkling well-water, so fresh and delicious (after the cat was removed), drawn from the deep well by pump or bucket. Think of going from the unhealthy atmosphere of overcrowded New York, where sickness of all kinds is on the look-out for its victims-where pestilence stalks in the noonday-to the invigorating air of Flushing, where a slight attack of chills and fever, if it does happen, is rather an agreeable variety. Think of escaping from the