In new gardens the soil is very often of a poor description, and in order to grow the finest vegetables to the greatest perfection,' it is imperative that means be taken to put it into good condition. It is scarcely necessary to say that, in the first place, it must be well drained. Stagnant water will render abortive all efforts to cultivate well. If it is heavy clay it will be greatly improved by an addition of fine lime-rubbish, sand, fine ashes, or road-sweepings, especially off a road where the soil is of a light nature. But nothing will prove so useful as wood-ashes, or part of the soil itself burnt. Light soil requires the opposite treatment. Medium soils need nothing to alter their mechanical nature. But all will require trenching and a very liberal manuring to get them into the best condition the first season. All garden soils are better if they are at least 2 feet deep, but many are not 1 foot. To prepare any of these properly, let them be carefully turned over, trenched, and a good layer of stable-yard manure dug in between every spadeful of earth. If the soil is only 1 foot deep, it will be advisable to turn a little of the subsoil to the top, if of a good quality, with a view to a deepening of the whole.

Over this subsoil should be spread a layer of very rotten manure to be worked in in spring, mixing the manure, subsoil, and good soil as well as possible after they have been pulverised with the weather. For this purpose it is best to prepare such soils in autumn, as they then are exposed to the whole winter's frost, and the rains have the effect of carrying the essence of the manure into the body of the soil in an equal manner. If during frosty weather a good soaking of urine can be given, it will further prepare the soil for carrying first-class crops the first year. If the subsoil contains iron, as is the case in most sands and gravels, or if otherwise unsuitable, it will be much better to simply break it up with the fork, or pick if necessary, and leave it where it is, laying a good coating of manure over it; and by the next time it is turned over the rain will have washed the deleterious matter out of it, and that part of it enriched by the layer of manure will be fit to turn to the top, when another inch or two can be broken up and improved in the same way. This has been my own practice on a soil which did not average 8 inches, and I can recommend it as being the best way of improving thin soils when fresh good soil cannot be added. Of course this only applies to thin soils.

But even when the soil is deep, the bottom of the trench ought to be left in a broken state, more especially if it be at all heavy.

It is to be understood that the foregoing remarks apply to soil under cultivation for the first time. In ordinary garden soils less work and much less manuring will suffice. But when land is first broken up, it will always pay to treat it in the liberal manner described. Trenching is not resorted to as often as it should be in villa gardens. It is too much the custom to simply spread manure over the surface of the ground annually, and dig it in in spring; and no difference is made, no matter how great may be the different requirements of the plants cultivated. Where the soil will admit of it, it ought to be turned over to the depth of 2 1/2 feet once every three years. The first year it ought to get a liberal manuring, according to its condition, and will then be fit to grow the finest crop of Cauliflowers, Cabbages, Brussels Sprouts, Savoys, Greens, Peas, Beans, etc. Next year it should be turned over two spades deep, remembering that most vegetables are gross feeders a good manuring ought to be again given, and different crops put in the same ground. Potatoes, with a light manuring applied during autumn; Leeks, but heavily manured, and a host of other thing-;, such as Turnips, Lettuces, and Salads generally, will come in the second year, and will do well on ground so prepared.

The third year manure of ordinary description may be dispensed with, and tap-rooting vegetables will grow to the greatest perfection, such as Carrots and Parsnips. Many recommend trenching the soil for these crops but when broken up triennally as described, and when manure is withheld, except a drenching of urine during frosty weather, I have always found cleaner and finer crops than when otherwise treated. They grow cleaner because there is nothing in the way of fresh manure to entice the roots into the formation of forks, and as the real plant-food sinks downwards by the action of rain, there is a tendency in the tap-roots of Carrots and Parsnips to follow it. Soil for Onions is best prepared by trenching in autumn, keeping all the manure within a very few inches of the top, where the roots can readily lay hold of it. One dose of urine while the ground is frozen will prove of the greatest benefit to the crop, and so will a sprinkling of wood-ashes. Indeed these two valuable matters may be applied everywhere with great benefit if not overdone.

For Rhubarb, soil should be trenched deeply and heavily manured - nothing will prove of greater benefit to this crop than night-soil well mixed with the soil. But it ought to be applied some time before planting, so that its ammonia may have time to permeate the whole body of the soil - otherwise roots coming into contact with it are apt to be injured. The same remarks apply to Seakale. Where Asparagus is grown it requires a deep, free, well-drained soil, well enriched with stable-yard manure and prepared by several turnings. But unless the climate is all the better, I would scarcely advise the amateur to attempt Asparagus culture, as it requires much labour and cost before it can be planted at all; then it is two or three years before it yields, and if the soil is heavy, or the situation exposed, ten chances to one but it is dead or the bed full of blanks by that time. Still some of your readers may wish to try it, and to them is offered the above remarks on the preparation of the soil, and its further cultivation will be treated of by-and-by. For all ordinary bush-fruits, such as Currants, Gooseberries, Rasps, etc, as well as Strawberries, soil prepared or recommended for Cabbages, etc., will answer but it is best to plant these in autumn - the Strawberries in August, September, and early in October; the others in October and early in November. But the cultivation of these will be more fully noticed in due course.

The subjects here mentioned include the greater part of commonly cultivated kitchen-garden plants. "Where special preparation of the soil is necessary for special subjects, it will be noticed when these come to be considered.