If, however, a large work were to be established, the expence would probably be less in proportion, than upon the scale of four men engaged in this pursuit.

Season for tapping. -- By trials in February each year, it will be discovered when the maple-tree ought to be bored, for the

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purpose of extracting the syrup or sap ; as in that month, sometimes earlier and sometimes later, it begins to yield a sufficient quantity for commencing business.

Tapping or boring.-- Four hundred trees, each tree bored with two holes on the south side, and also with two holes on the north side of the tree in the early part of the season, with screw-augers from half to one inch, according to the size of the tree. And towards the middle of the season a like number of trees to be bored in the same manner. This upon the scale of four hands j eight hundred trees in all, to be tapped.

The sap of the second tapping will be found richer and more productive than the first.

At first, the auger should go no deeper into the tree than | of an inch, and to be deepened afterwards to the extent of two inches and a half, as the manner of the sap's running may render necessary. -- The hole to be made in a slanting or descending position, that the sap may run freely in frosty weather. -- In these holes there should be fixed spouts to project from the tree 12 inches, but not to enter the orifice more than half an inch. Elder wood spouts to be prepared in the season.