On this part of their culture the best practical information is given by Mr. Glenny. He says -

"A bed properly arranged consists of seven long rows, of which the tallest tulips should be the middle, and shorter ones nearer the sides. Tulips are, on account of their different heights, called first row, second row, third row, or fourth row flowers; the first row being nearest the sides, and the fourth row being in the middle; of course, both sides being alike. There are but four heights recognised. Although we have said a bed should consist of seven rows, to make the matter plain to those who have not grown a bed of tulips, every seven which cross the bed is called a row; and among tulip growers, wherever they speak of a row, they mean the row of seven which crosses a bed, all these sevens being numbered from 1 to 50, as distinct rows, or up to the full number, whatever it may be. Tulips should be always planted six inches apart every way, consequently a bed of twenty-five feet would take fifty rows of seven each. The tulips required will be 50 fourth-row flowers, 100 third row, (there being two rows alike of the other heights) 100 second row, and 100 first; and each of these ought to comprise, as nearly as may be, one-third of each class.

"There should be a few over of each to guard against accident. The parties who supply the tulips should not only send the names attached to each, but their classes also.

"Mark a space twenty-five feet long and four feet broad, and lying as near as may be convenient north and south. Dig this clean out to the depth of three feet.

"If the soil at the bottom is sour or wet, make a drain from the bottom to the nearest place at which the water can escape; this drain should be made by cutting a trench even with the bottom of the bed all the way to the proposed outlet, half filling it with large stones, broken pots, or (for want of harder and more lasting substance) with faggot wood, and fill up the trench with the soil of the garden.

"If the bottom of the tulip bed should be gravel, there will require no artificial drainage. On the bottom of the bed spread a foot of the common soil of the garden; the real depth of the bed required for the tulips is but two feet; but in clearing away all that might prove noxious, and making the ground sound and sweet, by throwing in a foot of good garden soil, an excellent bottom is made, which will not again have to be disturbed.

"If the bottom be wet and sour, and you have drained it as before denoted, let there be a good six inches of brick rubbish, or broken flower pots, or both, put at the bottom, and about six inches of the common garden soil upon them.

"The pit for the bed being now prepared for filling, spread dry cow-duns, six inches thick, at the bottom; let it be trodden down, and throw maiden loam, as already described as the top spit of a meadow, with the turf rotted in it; fill up the bed to eight inches above the surface, drive down at each corner of the bed a stake, to mark the exact size the bed should be, that is, the two end stakes four feet from each other, and from one end to the other, twenty-five feet; and let these stakes stand exactly square, one foot above the surface of the path, and perfectly level.

"If you design to have the sides boarded, which saves much trouble, your best way is to let the carpenter adjust the boards very nicely as to level, to let them go down at least six inches below the surface of the garden or path, and stand eighit inches above it; he must then provide a three-inch width, to fit on and take off at pleasure, because it is of the greatest service in planting. The most simple way of planning this is with bolts; the boarding should be an inch thick, staples should he placed both in the li\ed and in the moveable board, opposite each other, at proper distances.

"The whole should be covered from heavy falls both of rain and snow; and from the moment the bulbs are in the ground, have none but genial showers, and not much rain of any sort. We would never sec the bed dry, but should be quite as unwilling to see it too wet." - Gard. and Pract. Flor.

Should very severe frosts occur during the winter, cover the bed all over a few inches thick with sawdust, which, if dry, the frost never penetrates. When the frost is over, take away the sawdust, and sift a little fresh soil over the surface of the bed.