S2 an acre: which makes $1,600-£330, Now for the other addition. Supposing I buy another lot, which for convenience we will call "Harry's lot," it will cost £330. Now, listen; Harry won't be going to school for three years. One hundred and sixty acres improved-that is a house and, say, twenty acres cleared--is worth $2000 = £400. The land does not count so much as the improvement. Now, suppose you want £800 for Harry's education. In three years I shall get the deed of my homestead. I shall sell it and go into my other lot, having got my buildings up in the mean time, and get for it £400. The two other lots will cost £660. besides taxes, which come to SI a lot per annum, So if you give me £700 down to buy these lots at once, one for Harry and one for myself, I will buy them up before they are taken. With Uncle S's £300 I shall have enough money to go on with, on my own homestead, for two years at least, and another 100 the third year

will buy the necessary machinery for the crops of the improved land and increasing work I shall naturally have to do, which will make the sum total for the three years, £1060—£660 for the two lots, £300 for farming expenses, £100 for machinery. Now, in the course of the next three years I should be able to get at least one of Harry's quarter lots improved, besides my own work, which makes $200; now I take $800, say for expenses incurred in improving this quarter, and send you $1200 for Harry's first year and a half's schooling. Thus I am paid for my work, and Harry reaps the profit of his lot. I would improve the other quarter lots as required, or have it done--whichever pays best. Anyhow, I shall always have time in winter to build the houses for them, and do the overground work; and it would pay me well, and give ample returns for money expended. Only if you wish me to do this, you must send the money as soon as possible, as speculation in

land in Manitoba is past imagination. These calculations are based on present prices, and I am morally certain (as every one else is) that land will be far above these prices in a very short period. The Government has already raised its prices SI an acre. So now you have my great plan, which will give me a pleasure in the performance, ample remuneration, and Harry as good a dousing of Latin grammar as he can possibly wish for. This is the final plan on which I build my hopes. To-day, being convalescent, and not good for too heavy a strain all at once, I drove Miss Boulton to see a friend about some business. Conveyance, Indian pony and jumper. Jumper is a vehicle made by the settler himself, with no iron about it except at the bottom of the runners. Trails in Manitoba are the tracks in the snow made by traffic, which tracks are filled in as soon as beaten down till trail and snow are one height; but the trail is solid, while the snow all round

is comparatively soft underneath the top crust. Well! going, we slid off the trail, on account of the pony shying, and of course capsized in hopeless confusion of buffalo robes, mufflers, etc. However, we did not suffer any hurt; only it seemed so absurd, calmly reposing in two feet and a half of snow. Coming back, I said I was certain the pony could get under a clothesline which a bachelor settler had hung from his house to his stable. The pony is nervous, and one of the clothes touched his ear. Away we went, slid the trail again, scattering robes, rugs, and Miss Boulton broadcast, and leaving me triumphant in the jumper. When I drove back to pick up the bits, the tears were running down my cheeks with laughter, I could not speak, much less apologize. Miss Boulton could not laugh-I did not expect her to; but she was not angry. I yelled with laughter the whole way home. Miss Boulton could not see the joke. "All's well that ends well." Best love to all.

TO HIS MOTHER.

Cyprus Lodge, February 3, 1882.—I received your letter wishing me happy returns of my birthday which shot me effectually out of my "teens." I received the £50 all right, and would have written to mention its safe arrival, but no one went down to the mail. Since I wrote last, I have been down to Nelsonville. I forget how much of the surveying of Manitoba I have told you, so I will tell you the whole now, and you will be better able to understand. Here is a blank map of Manitoba. Each of these squares is 6 x 6 36 square miles, and is called a township. Lines running east and west are townlines, north and south are ranges. I live in 6-9, i.e. town-line 6, range 9. There are eighteen ranges in Manitoba, fourteen town lines, so you can tell exactly how big Manitoba is. Twelve townships make a municipality, and about six municipalites are electorial districts. Each

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