Under the head of "Transplanting Evergreens,' the Horticulturist says:

"Unless our trees are small and removed with balls, we practice heading back of all the limbs, and even the leader, full one half to two thirds of the growth. It matters not what the variety; all the evergreen family appear to bear this heading back without injury. In fact, in nine cases out of ten, the following year's growth more than compensates. It also helps to thicken up the tree.'

"Now, we have transplanted hundreds, yes, thousands of evergreens, varying in size from eight inches up to five feet in height, not one of which was removed with "balls" or "headed back" an inch. And in all our experience we can see no necessity for "heading back" an evergreen at the time of transplanting. It is true that "heading back" will thicken up the foliage; but to pretend that such treatment at any time will in any way benefit the tree, is sheer nonsense".

[We differ with the editor of the Iowa Homestead in considering the heading - in of the branches of large evergreens on transplanting as a poor practice. Trees five to eight feet high we call small trees, and such we never head back; but we yearly superintend the removal of dozens of evergreens, fifteen to twenty-five feet high, well feathered to the ground. With such trees we find it impossible to remove a sufficiency of root to sustain the tree entire until new roots are formed, and hence we remove some of the foliage, thus reducing demand on the root; and having practiced both ways, and finding ourself from year to year more successful when we head-in large trees than when we do not, we doubt very much the correctness of the term " sheer nonsense" to the practice. - Ed].