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FOR FARMERS' SONS.

[The following is a copy of a letter which has been addressed to Mr. Little in refutation of one from him which appeared in our columns of 25th May, 1871.]

Phospho-Guano Company (Limited),

20, Budge Row, Cannon Street, E.C., May 27th, 1871.

SIR, I am instructed by the Directors of the "PhosphoGuano Company (Limited)" to call upon you for an explanation of your letter to the "Members of the Lincolnshire Farmers' Association and other Agricultural Associations in Great Britain," published at your request in the Mark Lane Express and Agricultural Journal of the 22nd instant, to which the attention of the Directors of the Company has this day been called.

The Company, as you are doubtless aware, was established last year for the purchase of that part of Messrs. Peter Lawson and Son's business, which was carried on by them with great success for many years as the "Phospho-Guano Company," with the exclusive right of using that description for their manure, and the business has continued to meet with similar success and support since it has been carried on by the Company.

Your letter is calculated to induce the Company's customers and the public to believe that the phospho-guano which the Company manufactures and sells from their works at Seacombe, near Liverpool, is an imposture, and that the company have been in the habit of "purchasing the article from a manufacturer more than 100 miles distant from the Company's works at £6 per ton; and, after sending it to Liverpool, and christening it phosphoguano, have returned it to the neighbourhood in which it was manufactured, and have sold it for 12 per ton."

That the phospho-guano manufactured by Messrs. Lawson and by the Company is a highly-efficient and valuable manure was certified by the eminent chemists Liebig and Voelcker, after careful analysis. It is also conclusively proved to be so by the success which has invariably attended the use of it, and by the large and increasing demand for it. That proof, indeed, is the best refutation of the imposture alleged or insinuated in your letter.

The Directors also indignantly deny that the Company has ever purchased any manure from another manufacturer, or resold it to anyone. The Company have never done anything of the kind; on the contrary, all the manure which they have ever sold was manufactured at their own works at Seacombe, and from guano imported by the Company from the Pacific.

I am therefore desired by the Directors to require you to state immediately :

Ist. Whether you meant to refer to the Company's manure (which is the only genuine phospho-guano) in your letter, where you make use of the word "imposture"?

2nd. Whether you meant to say the manure you referred to as having been purchased from a manufacturer, and resold after being sent to Liverpool and christened Phospho-Guano, was so purchased and sold by this Company? And

3rd. In that event, to state the name and address of your informant.

I am further to add that, unless I receive a satisfactory reply from you by Wednesday next, the matter will be placed in the hands of the Company's solicitors, with instructions to take legal proceedings against you for the fullest redress which the law affords in such cases.

I am, sir, your obedient servant, (Signed)

W. Little, Esq.

[The following further correspondence between Mr. Little and representatives of the Phospho-Guano Company has been forwarded to us.]

Heckington, May 29th, 1871.

SIR,-I hasten without delay to reply to your letter, because I should be very sorry indeed to injure, by any observation of mine, so respectable a firm as Messrs. Peter Lawson and Son.

I certainly in no degree meant to refer to "Lawson's PhosphoGuano." I am under the impression that "Phospho-Guano" is a term commonly applied by numerous mixers of manure to certain proportions of sulphate of ammonia and phosphate of lime; and I beg further to assure you that I was not aware that a com. pany existed for the manufacture of a manure under this particu lar title. I have only one purpose to serve, and that is the interest of farmers, and am at all times too glad to support what is honcurable and respectable. If there is anything more I can say to remove a wrong impression, I shall be happy to do so.

To this the reply of Mr. Cunningham closes the corre spondence :

Phospho-Guano Company (Limited),

20, Budge Row, Cannon Street, E. C., May 31st, 1871.

SIR, I have received and have submitted to my directors your very frank and satisfactory letter of the 29th instant, in reply to mine of the 27th instant.

tations of the Company's Phospho-Guano in the market, and they The directors have been informed that there are spurious imihave under consideration what steps it may be necessary to take in order to put a to stop the fraud. However, none of the imitations are sold on a guaranteed uniform analysis, as is the case with the genuine manure manufactured and sold by the Company.

For your information I have the pleasure of enclosing a copy of the analysis made by Dr. Voelcker, from which you will perceive that it is a manure of a high standard, and further, I shall be happy to furnish you with a sample of the article, and afford you any information you may desire on the subject.

For our mutual satisfaction I shall send your letter and this reply to the Editor of the Mark Lane Express, and I am sure that any reader of that valuable journal who may have been led to apprehend that the Company's manure was pointed at in your letter, which appeared in the impression of that paper of the 22nd instant, will be as well satisfied with your frank explanation as my directors are.

R. M. CUNNINGHAM.

W. Little, Esq., Heckington.