A letter from Mississippi planter R. Abbey to J. D. B. De Bow, editor of the Commercial Review, answering a circular on cotton cultivation, printed in 1846. Abbey describes how he prepares ridges, plants, thins and works cotton on Yazoo bottom land, and gives his views on seed selection, the Mastodon cotton variety, picking, drying, gin stands, presses, iron hoops versus rope for baling, and cotton bagging. He closes with brief remarks on rust and cotton lice.