Mr. W—— found such an accumulation of work on his return, that, excepting at meals, we never see him; and have to content ourselves wandering and exploring on our ponies all the different trails, and we shall soon be acquainted with every one within miles. The only ride we do eschew is the Toll Road up the park, the only piece of flat ground anywhere about, and fit for cantering along. It is the favourite resort of the ladies of the town, who are smartly arrayed in very long-skirted habits ornamented with brass buttons and velvet jockey-caps, and who must naturally look down upon us as disgracefully turned out in our every-day gowns and broad-brimmed hats, which, to say the least, have seen better days.

Ladies riding alone are required to pay no toll; a custom we think ought very much to be encouraged all over the civilized world.

We have spent one more night at the cabin in Imogene, leaving Henry in Ouray and "doing" for ourselves; and whilst Mr. W—— and the "expert," for whom we went up, were inspecting mines, we two fetched the water, made bread, and had a general sweep out. The cat was supremely delighted to see us, and could not apparently make enough of us when not allowed on our knees, stood up against or walked round us.

The heavy snow-storm of last week destroyed all the grass and flowers; they were so high when we left that a mule could hardly have been seen whilst grazing, and now they are laid quite flat with not a vestige of their beauty left. The wind was very high as we went up the canyon, so we had to hurry past the patches of aspens growing on the rocks and having very little hold for their roots, which were being blown over unpleasantly near us.

This will be the last letter you will receive, as when once started we shall go as fast as the stage-coach, rail, and steam- boat can take us to England, I having had a telegram which hurries us home.

Good-bye, we look forward immensely to seeing you all again; but we have had such a pleasant trip throughout, without a single contretemps, that we can but be delighted we came, and shall always look back with immense gratification on our six months' sojourn in the Western hemisphere.

* * * * *

LONDON, December, 1882.

Since arriving in England I have received the following letter from my brother in Manitoba, and as I want this book to be a sort of guide to colonists I think it well to add it:—

C—— FARM, November 14th.

I am writing now to send you a kind of statement of our farm accounts; though it cannot be quite correct, this year's crop of oats not having been thrashed out, so that the calculation can only be approximate.

1st. The Land.—The cost of the land is taken as the first purchase-money and the amount it has cost to bring 410 acres under cultivation.

2nd. The Buildings.—They consist of two dwelling-houses and two stables; one of the houses, being for the men, is also used as a warehouse and granary.

The contract price was very low, and also the price of timber; now both gone up, but put down at the original cost.

3rd. The Horses.—Valued, I think, rather low at 250 dollars a team; 500 dollars for the stallion. The 4,326 dollars include their cost; the amount of oats and hay they have eaten.

The Cows.—Include their original cost, hay and percentage of keep. The price of cattle now is high; we sold two cows this summer at an average price of 75 dollars.

Implements have been reduced about 35 per cent for their two years' wear.

Carriages being new, we have taken nothing off them.

Pigs have the cost of their feeding added; the young ones taken at an average of ten dollars.

Furniture.—A slight deduction for wear and tear.

Oats.—We are calculating 2,500 bushels off 181 acres.

Hay is difficult to calculate; I do not think we have 400 tons. The price now is very low; 5 dollars a ton, and it would cost us three dollars to get it into Winnipeg.

Potatoes are uncertain. They are worth one dollar a ton now, and if we can manage to keep them during the winter they will be worth a good deal more; but they are difficult to keep, although we have a good root-house; If the frost happens to get to them they will all spoil; and it is difficult to keep the frost out, going as it does twelve feet into the ground.

The Fence is quite worth the money; so you see that putting most things at a low price, one has a certain profit, though not in hard cash; and it is satisfactory to find that one hasn't been working for two seasons for nothing. No one expects a farm to pay in this country during the first two years.

Original Value. Dollars. Present Value Dollars Land, 480 acres 4,110 worth 30 dollars an acre 14,400 Building 2 houses and 2 stables 4,814 4,814 Horses—2l horses 4,326 3,000 1 stallion Cattle—84 cows 2,668 80 cows and 46 calves 3,700 Carriages 229 229 Harness 407 300 Implements 1,810 800 Pigs 125 Pigs and 29 young 350 Poultry 20 33 chickens 40 Furniture 495 400 Profit and Losses 10,681 Oats 2,500 bushels at 50 cents 1,250 Hay 400 tons at 5 dollars 2,000 Potatoes 1,000 bushels at 1 dollar 1,000 Flax 100 Wire Fence 500 29,180 32,888 N.B.—The profit and loss comprises the wages to labourers and cost of living of both masters and men.

This estimate is given after two years' farming.

THE END