l8oo» Annual Charge attending a Plough and iivo Horfcs, 47 



1. Fallow, 6 plougliings, 3 harrowings. 



2. Wheat, 2 ditto. 



3. Beans, 2 ditto, 3 ditto. 



4. Barley, 2 ditto, 4 ditto. 



5. Clover, 



6. Oats, I ditto, 3 ditto. 



II 15 . 



Multiplying the above numbers by 35, the quantity of acres 



actually under tillage, and dividing the amount by 5, the 

 number of breaks ; the refult will be, that two horfes, during 

 the year, plough 77 acres once over, and give 105 double 

 times of harrowing to one acre of ground. As theix ex- 

 pence for that time is 8cl. 12s. 6d., it may be clafled as 

 under : 



77 acres once ploughed, at 18s. 3tl. L. 7a 4 3 



105 harrowings, at 2S. - - - 10 10 o 



L. 80 14 3 



It will no doubt be attended to, that all the other opera- 

 tions performed by the man and the two horfes, when not 

 engaged in ploughing or harrowing, are included in thefe 

 charges ; but as they are paid from the produce of the above 

 quantity of land, and as thefe incidental operations are, in 

 fail, work required upon the premifes, it is deemed unne- 

 ceflary to ftate them feparately, as this would not lefTeh the 

 fum total of the labour-account. It therefore appears, that 

 35 acres of land, in a produflive ftate, and under a (ix- 

 courfe fliift, are laboured by the farmer at the expence of 

 80I. I2S. 6d., or 2I. 6s. per acre, independent of feed corn, 

 grafs feeds, harveft work, thrafliing, marketing, incidental 

 expences, and the fupport of the family. 



In debiting a particular field for farm labour, I know of 

 no better method, than firft to afcertain the ordinary outlays, 

 then to reckon up the number of ploughings and harrowings 

 given to each field, and, after finding how much that a- 

 mounts to per acre, to proportion the expenee accordingly. 

 If thefe rules are adhered to, the expence and profit of the 

 farmer's operations may be as minutely afcertained as the 

 concerns of the merchant and manufa£turer. 



I need fcarcely add, that every article In the annual expence 

 of a plough and two horfes, is very moderately charged, be- 

 ing at leaft one third below what they will amount to this 

 year : For inflance, the fervant's wages and maintenance 

 will be 30I., and the value of corn given to the horfes, in 

 all probability three fifths more than the fum charged. 

 I am, Sir, yours, Sec. . 



December 6> I'iQi), A Rural Econoniiji, 



