In manifesting his intention of " setting me over on his side of the question," my friend Mr. Allen has made one or two remarks which seem to require a reply from me, as he is evidently laboring under an impression which is quite erroneous. I cannot controvert Mb statement that he " never saw trees better cultivated," but when he asserts that " they could not be better cultivated," I must take the liberty of assuring him of his great mistake. -The greater part of them have stood among vegetable crops and received the same culture that the crops themselves did; a few have been surrounded by grass, and experienced nothing better than an annual spading, with an occasional application of manure; rarely has a tree received any especial culture or attention unless out of condition and evidently requiring it.

The "number of trees now living," which Mr. A. desires to know, I cannot at this moment precisely state; it is probably a little less than three hundred. The last season, notwithstanding the great dearth of fruits, the small proportion of trees which did bear, produced a sufficient quantity to enable us to dispose of several barrels, at prices varying from three to six dollars per bushel, besides the considerable quantity required for homo consumption.

My plan of intermixing dwarfs with standards, which Mr. A. interprets "as he understands it," I will explain. My idea was, that the dwarfs should be removed and replanted, not left " to die out;" and that when the standards had attained full size, each alternate one, having borne sufficient fruit to justify the sacrifice, might be cut out, which would leave intervals'of twenty-five or thirty feet." In this manner, I think, the ground would be most economically occupied.

I am surprised that Mr. A. should at this day express the opinion that any sort of quince is equally suitable for a stock, in the face of all the experiments which have proved the direct contrary. "A quince is a quince," undoubtedly, and so is an evergreen an evergreen, yet no one would hold, on that ground, that the live oak and hemlock are equally adapted for ship timber. Jno. B. Eaton.