place comfortable has not cost much for it has been done mostly with my own hands. Only the sawing of the timber and that was done all for stores. Of course that is money but there is profit on it the way I charge I had to buy half a ton of flower which cost £12 since Alex left and I sent a ton of wheat to the mill a few days back and it is to be ground next week and when I send for it I will send over 2 tons more wheat. I think we ought to have of flower wheat what will do us all this year and more if we are allowed to economize as we are doing at preasant. I cannot tell you every thing till I see you then you will find my news of things and I am certain if they were adopted you would be some hundreds in pocket in the year and without that you never will make money nor will I have a chance to live with any comfort to myself or friends. Mr Stewart went to Otago with Alex. I was wishing him to stay here but he took him with him. Perhaps it was as well still I thought he would have answered here very well. As to improvements there is nothing doing only what is hereby necessary. I would like to divide the large paddock and as the stuff is split in the bush ready for doing so it would be highly necessary to divide it so as that we could grow seed in one of the divisions and keep the rams in the other and horse and bullocks to be handy to their work and to have a man always running after them. The man that was working in the bush is now in debt for provisions and the paddock could be divided at very