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rphosphate is the main fertiliser used. Australian wheat soils are naturally strong in nitrogen and potash, but in many cases are deficient in available phosphoric acid. Superphosphate costs about $1.20 per cwt., and may be reckoned at 48 cents to 60 cents per acre. Seed wheat runs from 96 cents to $1.20 per bushel; sowing 45 lbs. to the acre represents 72 cents to 84 cents per acre. It is reckoned that if the same work is done by weekly-paid labour the cost is reduced by fully 30 per cent. all round. [Illustration: HARVESTING SCENE, DARLING DOWNS, QUEENSLAND] In common practice it is considered that it costs $4.80 to $6.00 per acre to put in and take off an acre of wheat. The following figures are reliable estimates of the actual cost of production by official experts, and also actual figures supplied by working farmers. In the following estimate of the cost of producing wheat it is assumed that the land is fallowed, and the estimate is based on a yield of 20 bushels per acre:-- Ploughing once at $1.45 per acre $1.45 Harrowing three times at 18 cents per acre 0.54 Cultivating once at $0.60 per acre 0.60 Drilling at 36 cents per acre 0.36 Seed, 45 lbs., at 80 cents per bushel 0.72 Pickling seed 0.06 Superphosphate, 1/2 cwt. at $1.20 0.60 Harvesting with harvester at 72 cents per acre 0.72 Seven bags at $1.60 per dozen 0.84 ----- $4.89 [Illustration: THE STRIPPER AT WORK.] If the land is not fallowed and the seed sown immediately after ploughing, the cost is correspondingly less. The above figures are the cost if the work is done on contract. If it is done by weekly hired labour the work comes out about 30 per cent. cheaper, as will be seen by the following figures:-- Ploughing: Wages, one man at $6.00 per week; man's rations, $2.40 per week; feed for four horses for week, $9.60; total, $18.00. One man with four horses in a three-furrow plough will do 22 acres in six days at a cost of less than $0.84 per acre. Drilling: Man's wages, $6.00; rations, $2.40; horsefeed, three horses, $7.20; total, $7.80. He will drill 90 acres in six days at that cost, or les
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