THE AMERICAN ELM. Concerning "What Trees shall we Plant," for timber as well as ornament, a recent letter from Rockford highly recommends the Ulmus Americana. We do not doubt his statement in reference to its worth, especially as it corresponds with that of Dr. Lapham in his report on the Forest Trees of Wisconsin, He says: "The wood is tough, close grained, and much valued by carriage makers and others for bending into carriage and wagon bows, and into plow handles and other purposes." As an ornamental tree we never heard its merits disputed. By many it is styled the finest native ornamental tree which our forests afford. It is the queen of the forest. Tt claims this high rank for its rapid growth, its hardy nature adapting it alike to high land or low, rich or poor, loam or clay. It has beautiful leaves, a large majestic trunk, with graceful drooping branches. In most places it has but few enemies; by far the worst of which is the ax of the woodman. Having lived in Southern Michigan and in Central New York, our experience as to the value of this tree for timber more nearly accords with that of Michaux. That it is a second-rate material for wagon hubs; its bark, when peeled and soaked in water and pounded, is used, to a limited extent, for the bottoms of common chairs. To these uses our personal observation enables us to add one more. The large trunk and limbs are likely to become hollow and make excellent dwellings for raccoons and hedgehogs. Many is the elm we have been induced to help cut down because, in the snow or mud, more coon tracks were seen to point towards the tree than from it. In clearing off heavy timber from the forests nearly every kind of tree can be used to some purpose. The elm, was the last to be utilized. It was cut in pieces; two spongy, soggy logs were rolled side by side, and another on top; a few "chinkings " added, and a fire applied would cause them to steam, and fry, and hiss, and slowly burn for a week. Large trunks are rarely worked into fire wood, because they are hard to split and make an inferior fire even when seasoned. They are worthless for fence rails or posts on account of rapid decay. We have seen a few attempts to use them for fence boards. Two nails to each post will not keep a board in place. It warps and twists the fence out of line, tips the posts so the boards become too short to reach. Every fifth or sixth length will have a gape where the boards have shrunken and torn loose. The effort to make them into planks for bridges, and sluice-ways and stable floors, succeeds no better. They bend and stick up like snake heads with every sunny day. This would especially be an objection on the prairies, as big stones cannot be found to place on the ends to hold them down. We have seen poor barrels made of staves cut from this elm. Where it turns up by the roots and falls across streams, it is useful as a foot bridge; but if it falls across the fence into the field, it makes a bridge for sheep to get out of the pasture or into the meadow. An overgrown patriarch on the low lands is now and then left after the other trees have been removed. This dies of exposure in a few years, scattering its limbs and bark over the corn and grass which are cultivated about its base. For some years, however, it stands the storms and serves to conduct the surplus charges of lightning safely to the ground. Sundry small game find it a handy place of refuge when too closely pursued by dogs or hunters. Here the squirrels can hide away during the heat of the day and save themselves long, perilous marches to the distant woods. Our experience has been mostly confined to large trees grown in dense forests, on low, wet land. We know the timber is more valuable, like that of Ulmus racemosa (rock-elm,) when it grows in more exposed localities and on dry ground, but even here we hardly think it ranks as a first class tree for useful timber. W. J. B.