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land, if not used for wheat, could be used for dairying is incorrect. Wheat land is not suitable for dairying. For dairying, T should say, land of a swampy nature is a necessity. I have known of farmers nearby on similar land —in fact, better land than mine—who had ideas of dairying on this class of land. They were good, hardworking, industrious farmers. Unfortunately, out of three cases where dairying was tried there was not one who was successful, and in each of these three cases the farmers have had. to leave their farms. On this land of mine, for instance, there is a good deal rf lightish land. The wrong ideas which prevail in this connection are somewhat similar to those which compare New Zealand conditions with Australian conditions for growing wheat. New Zealand land cannot be compared with Australian for growing wheat, and Canterbury land cannot be compared with the North Island land for dairying. The conditions in each instance are totally dissimilar. The position of the Canterbury farmer is rather a hopeless one if he cannot grow wheat at a price which at any rate will enable it to pay for itself. The value of land is too high for anything else except mixed farming, and wheat-growing is a most important part of this mixed farming. If the farmer does not get a certain price for his wheat, then he cannot grow it. The only thing he could turn to, then, would be sheep. Sheep would necessitate the renewing of pastures, and it would not be nearly such an economical renewing of pastures as growing wheat, and his returns would consequently be less. The growing of wheat is an integral part of Canterbury farming. If I turned to sheep, the gross returns would not be nearly so much as at present. So far as labour is concerned, if they cut the wheat-market out I could cut my labour down to one-half or even less. I now employ three permanents and one casual all the year round, and twelve to sixteen casuals at harvest. I could cut it down to one man permanently, with a little extra help at shearing and lambing —say, two extra hands for six or seven weeks all told. We would still have to crop to a certain degree, but that is not a thing which has been absolutely proven. One year, in the boom time, my wheat crop was nearly wiped out by a hailstorm, but that year I was carrying an extra number of sheep, and that pulled me through. Estimated contract price of growing wheat on my farm : The average value of my land is £34 per acre, and the average yield of wheat 34 bushels per acre. The area is about 834 acres. I farm it as follows : Wheat, 300 to 350 acres, followed by green feed, 100 to 120 acres, and grass (sown with wheat), 200 acres (the grass remaining down two years). In addition I carry 850 ewes, and grow turnips, 40 to 50 acres, and rape, 50 acres. The rest is grazing. The average cost of growing 1 acre of wheat on my land : — Cost per Acre. £ s. d. Dec. Skim plough .. .. .. .. .. .. .. . . 010 0 Feb. Roll (up to eight times, and calculated at rate of 15 acres a day) . . ..026 Mar. Double-disking (at rate of 14 acres a day) .. .. . . ..070 Disking (up to eight times) —half again . . . . .. . . ..036 Roll . . . . .. . . . . . . .. . . ..026 April Deep plough and disk ploughing (1 do not always disk-plough, but I do it nine times out of ten) •.. .. . . .. . . .. 0 15 0 Two cultivations .. .. .. .. .. .. ..070 May Drilling .. .. .. .. .. .. .. ..050 Seed (2 Tuscan at 65., or If Pearl, same cost) .. . . . . ..0120 1 cwt. manure at 6s. .. .. .. .. . . . . ..060 Pickling .. .. .. .. .. . . .. ..003 Harrow .. .. .. .. .. .. .. ..016 Roll .. .. .. .. .. .. .. .. ..026 Sept. Spring harrow .. .. . . .. .. .. .. ..016 Jan. Reaping (contract price 10s. an acre in my district) .. .. ; . 0 7 6 Twine (one ball per acre) .. .. .. .. .. ..040 Stooking .. .. .. .. .. .. .. ..060 (five men stacking 300 bushels, or approximately 10 acres in a day).. 010 0 Plus drays, say.. .. .. .. .. .. .. ..026 Mar. Threshing (at 6|d. per bushel) .. .. .. . . . . 018 5 Loss on ten sacks (per acre) at 2d. each .. .. .. .. ..018 Seaming-twine at Jd. per sack (10 sacks) .. .. .. .. .. 0 0 2£ Cartage to station, four miles at 4|d. a sack .. .. .. ..039 Working-expenses.. .. .. .. .. .. £6 10 3J Other expenses — Rent, fifteen months (6 per cent, on £34 per acre) .. .. .. ..299 Rates, county and water (£llO on 834 acres) .. . . .. .. 0 2 4| Land-tax (1928-29, £142) (my super-tax will be over £100 a year) .. ..034 Total (contract) cost of wheat per acre .. .. ..£959 Total cost per bushel (34 bushels to the acre), ss. s|d. Economies effected : Owing to my being in a position to have my own motor-truck and threshingmills, tractors, &c., I am able to reduce the above costs as mentioned : Threshing, instead of 6Jd., saving 3d. a bushel, Bs. 6d. ; cartage, Id. a bushel, 2s. lOd. : total, lis. 4d.