'Tis true that in 1875, Sir Julius Vogel caused seed to be distributed, and some beet was analysed, giving percentages 4.9, 5.8, 7.6, 8.4, which would not be encouraging were it not that on examining closely into the report of the soil these beets were grown in, it will be seen that it was not at all suited to beet, viz., swampy land and stiff clay with a hard subsoil, hence these tests go for nothing, or else they prove this, that even on inferior soils and with imperfect cultivation a fair percentage is produced. Rangitikei, in the Wanganui district, where Dr. Curl's experiments were carried out, is exceptionally rich land, and the high percentage as found by him may be thus explained; though it should be borne in mind that being on the West Coast, and exposed to the sea air from the South Pacific Ocean, is much against his percentage, because beet readily imbibes saline matter from the air, and 1 per cent. of salt destroys 5 per cent. of sugar in the manufacture. However, this matter will be set at rest by experiments now going on in Waikato to test the percentage. Mr. George S. Graham, the son of an old Aucklander, lately sent out to his brothers, Messrs. S. S. and W. A. Graham, of Tama-here, Waikato, three samples of Belgian beet seed, which they have kindly distributed to Waikato farmers, with directions as to culture, manure, etc.; and when the beet has arrived at maturity; Mr. J. A. Pond has kindly offered to analyze it free of cost, so that next autumn should see us in possession of facts, which will guide business men in investing money in a Beet Sugar Company. Waikato, I consider, is better adapted for beet than any other district which can be named in the colony. It is at present purely a cattle-farming district, and while they can get 25s. to 30s. per 100lbs. for their beef, farmers there will not grow crops; but to enable them to fatten cattle for the market early in spring, they find that they must grow turnips or mangolds to feed their cattle in winter, or else it is late in the autumn before their beasts are fat and fit for the market; and this is just where beet culture would help them, because they would not only have a sure ready-money market for their beet, but could also re-purchase the pulp of beet from the manufactory to feed and fatten their cattle during the winter. Waikato grows splendid mangolds, and ought also to grow beet of like quality; and as it is in a huge basin high over which the sea air blows, being protected from it by a chain of hills forming the edge of the basin, hence there would be no trouble with salt in beet in Waikato. The advantages Waikato possesses over other places being—suitable land, cheap coal, abundance of fresh water, and a district requiring and likely to purchase the beet pulp, with good roads, railways, and water carriage for cheaply transporting the beet. Profit on manufacturing beet sugar, although Dr. Curl's estimate of profit, 60 per cent., may at first sight seem extravagant yet when one examines it closely, it is about right according to the best authorities. For example, he puts down the selling value at £36 per ton. Now, a merchant told me last week that he could import and sell wholesale the very best white crystal cane sugar at £43 per ton, duty ½d. per pound being paid by him; and this sugar is selling retail at £46 13s. 4d. per ton, or 5d. per pound. Deducting the ½d. per pound duty from the £43, reduces the wholesale selling price to £38 6s. 8d per ton, this leaves £2 6s. 8d. in Dr. Curl's favor; but this you may allow for some inferior grades of sugar which the beet factory would produce, and which would sell at a lower price. As to cost of production. Dr. Curl sets it down at about £18 per ton, or about 2d. per lb. Here, again, the Doctor is not out of the way, because it is stated that in France sugar at 6 per cent. in the beet costs 2d. per lb.; 7 per cent, ld. per lb; 8 per cent., 1 ½d.