load over his head, and his rump is so heavy, he don't
like to trust it over hisn, for fear it might take a
lurch, and carry him heels over head, to the ground; so
he lets his starn down first, and his head arter. I wish
the Blue Noses would find as good an excuse in their
rumps for running backwards as he has. But the bear
'CYPHERS;' he knows how many pounds his hams weigh, and
he 'CALCULATES' if he carried them up in the air, they
might be top heavy for him.

If we had this Province we'd go to work and 'cypher' right
off. Halifax is nothing without a river or back country;
add nothing to nothing, and I guess you have nothing
still--add a Rail Road to the Bay of Fundy, and how much
do you get? That requires cyphering--it will cost $300,000,
or 75,000 pounds your money--add for notions omitted in
the addition column, one third, and it makes even money
--100,000 pounds. Interest at 5 per cent 5,000 pounds a
year. Now turn over the slate and count up freight--I
make it upwards of 25,000 pounds a year. If I had you at
the desk, I'd shew you a bill of items.

Now comes "SUBTRACTION," deduct cost of engines, wear
and tear, and expenses, and what not, and reduce it for
shortness down to 5,000 pounds a year, the amount of
interest. What figures have you got now? you have an
investment that pays interest, I guess, and if it don't
pay more then I don't know chalk from cheese. But suppose
it don't, and that it only yields two and a half per
cent, (and it requires good cyphering, I tell you, to