2 cows and 2 heifers,    - 45

6 sheep and 5 pigs,       .... 15

Span of horses and wagon,   - 150

Harness and chains,     - 23

Plough and harrow,     ... - 12

Spades, hoes, &c, as before,   -     - - 15

Food for four, or six months,       - - 50

Seed corn, wheat, and sundries,     - - 20


Say in all 1000 dollars, or   200 sterling, which would make a very handsome beginning. In the improvements would be included, fencing, house, and outhouses (perhaps a barn), a well, gates, bridges, an orchard, in fact all the rode and rough labour performed, so that the settler would have nothing further to do but to thrust in his plough, and crop his land.

Above all things, let a man avoid purchasing land on credit. I have known many, who, anxious to catch at 160 acres or so, as a boon for their children, involve themselves in debt, which it took years of anxiety and privation to discharge. If you must wait to enjoy advantages, rather do so a free man than a debtor.

Where the emigrant possesses over   300of capital he does not recpiire minute instruction here. All that need be said in such a case is, that such a capitalist can command the most splendid advantages, if he will only use common prudence. All the difficulties incident to a poor settler have no existence to him. If he means to farm, he will be able to purchase as fine lands with improvements as his heart can desire. I should say that with   500 a man can settle down on the prairies, on ItiO acres of land, with every convenience which he can desire, to his hand   good society    ready markets   churches and schools   a productive and free soil   a clear sky   handsome buildings   handsome returns. These are benefits which make a man sleep well at night and give him a manly heart all the day. Labour to such a man is no curse. He freely bikes on the yoke, and " bows his shoulder to bear," for he has to half his profits with none.


The following letter was lately received by a gentleman in Ireland: