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Exhibit C.

Ten good laborers will cultivate 130 acres of land, say 80 acres in Cotton, and 50 acres in Corn. A fair average yield will give 50 bales of Cotton, of 400 lbs. each and 1500 bushels of Corn.

Estimated value of Cotton 50 X 400 = 20.000 lbs @ 17c    $3400.00
Estimated value of Corn 1500 bush $1.00                   1500.
                                                         --------   
                                                         $4900.00 
                                                          4000-

Expenditure
Rent of 130 acres at $5.                    $650.00
Use of 10 Mules @ $30.                       300.
Feed for 10 Mules @ $60.                     600.
Use of Tools                                  50.
Wages. 10 hands, @ $150 pr Ann.             1500.
Food. 10 hands @  50 pr Ann.                 500.
Clothing 10 hands @ 16 pr Ann.               160.
Medicines 10 hands @ 4 pr Ann.                40.
Taxes                                        200.
                                           --------
                                           $4000.00
                                                          -------
                                                          $900.00

Government Tax and Expenses of Sale &c.                   1100.
Net loss to Planter - exclusive of salary of 
Overseer and his own expenses & losses                    $200.00