It is rare in determining the site for a residence, that the soil is taken into consideration, and in consequence, we sometimes find that the garden surrounding the house presents a barren appearance, that nothing can remedy short of the placing a foot of good soil over the whole surface. This condition is not so often due to the natural poverty of the soil, as caused by grading off the surface soil, or by filling up to the desired grade with the material thrown out in excavating the cellars, or other subsoil, clay, or gravelly material, and placing these over the soil intended for the garden. This is often done for the convenience of contractors, to the great injury of the proprietor, without either being aware of the bad results. As a good soil will tend more than all else to give satisfactory results in garden operations, it is all important to secure it. When discretion can be used in deciding on a location, one should be chosen that has naturally a suitable soil, rather than to attempt to make it so by carting a foot of good soil over the bad, which would be found not only very expensive, but in many situations, next to impracticable. I have (9) before said, in some of my writings on this subject, that the soil best suited for all garden purposes, is what is known as "sandy loam," not less than ten inches deep, overlying a subsoil of sand or gravel. Such a soil rarely requires drainage, is easier worked, and gives better results than that known as "clayey loam," which overlays a putty-like subsoil of blue or yellow clay, which must be drained thoroughly before a seed is sown or plant set out, or there will be no satisfactory reward for the labor. The location, if choice can be made, should be such as will allow the garden to slope gently, (say one foot in a hundred), to the south or south-east, and if protected by hills or timber to the north-west, so much the better. If not protected naturally, a hedge of Hemlock Spruce, or Norway Firs, planted on the northern and western side of the site intended for the garden, would be of great advantage. These evergreens can be bought from 2 to 3 feet high, at from $15 to $25 per 100; and should be planted according to size, from 2 to 3 feet apart, making a cheap and ever improving screen or fence, which may be trimmed to any required hight or thickness.