It sometimes happens that parties are not ready to plant their trees, plants and vines as soon as received. When this is the case, the stock should be "heeled" in the ground; this is done by making a trench, placing the roots in it, leaving the tree or plant in a slanting position at an angle of about forty-five degrees, covering the root carefully with soil and pressing the earth firmly about them with the use of the feet; then add more soil to protect roots thoroughly from the wind and sun until you are ready to plant them permanently. Trees, plants and vines,. when properly "heeled" in these trenches, can be kept in good condition for several days, but they should be planted as soon as possible. However, if you are obliged to hold them over, "puddle" the roots and do it in this way; remember that it is the only right and proper method. Trees received too late in the fall for planting can be held over in this way until Spring. When this is done it is advisable to cover the tops of trees or plants with evergreen boughs, corn stalks or straw. Stock that is received in a dry or frozen condition should be also placed deeply in these trenches, with the soil firmly pressed about the roots and two-thirds of the trunk and branches buried in the earth in this way. Twenty-four hours is the usual prescribed time to keep stock under this treatment, but three full days is none too long, and when dry or frozen stock is hold over in this way for that length of time it is quite a guarantee that it will come out in good vigorous condition When stock is excessively dry, water should be used about the roots, but in no other way. We wish that the limits of this. work would permit us to go into lengthy detail about the care of trees and plants from the time they are received until permanently planted. It is of supreme importance to get them back in the soil at the earliest possible moment. If you will follow the directions given, all will be well.