Reviews of Books. ii"] 



The magazine generally reflects creditably upon the interest which the 

 Indian Government takes in the conservancy and proper management of 

 its extensive forest lands, and fully merits a wide and liberal support in 

 furtherance of its laudable aims. 



Estaie ami Farm Booh-lccoplng. By Alexander Jemmett, M.I.S., 

 Murrell Hill Farm, Binfield, Berks. 



The author of this clear and concise system of Estate and Farm Book- 

 keeping is a gentleman of long and varied experience in estate manage- 

 ment and practical farming, both at home and in our West Indian posses- 

 sions, and is thoroughly conversant with all matters of detail in the syste- 

 matic recording of the income and ^expenditure upon landed property, 

 whether it consists of an estate of many thousands of acres, or only a farm 

 of a few fields of small area ; either of which can never be managed on a 

 proper and satisfactory basis without the aid of clearly detailed and accu- 

 rately kept records and account-books, of which Mr. Jemmett's are the best 

 ■examples that have yet come under our notice. By the introduction of 

 them the author has conferred a great boon on all who have the active 

 management of estates and farms, who desire and may be required to 

 be ready at all times to give a correct account of their stewardship. 



The Estate Account Book is specially intended for use on large estates, 

 ranging from five or six thousand acres upwards, where there is a resident 

 factor or agent for letting farms, receiving rents, superintending improve- 

 ments, &c., wdth a home farm of large extent, policies, woods, and planta- 

 tions in hand ; besides let farms, cottages, quarries, brickyards, corn-mills, 

 &c. ; the operations, transactions, and financial details of the whole being 

 clearly recorded in one book of easy reference, which may be kept in a 

 perfectly correct manner, with the least amount of trouble, by any one 

 •who has the slightest knowledge of commercial book-keeping. The want 

 of such a clear and accurate record of every transaction, financial and other- 

 wise, on an estate, of however limited extent, often gives rise to a vast 

 amount of trouble and anxiety, ending at times in difficulties that are both 

 vexatious and ruinous, and which in all probability could have been easily 

 foreseen and prevented had a simple and correct system of book-keeping 

 been in use, carefully kept, and regularly examined with a view to ascer- 

 tain to a certainty where the profit was and where the loss. 



The Farm Account Book is on precisely the same principles, and 

 suitable for the correct recording of all matters — finance, stock, crops, 

 labour, &c. — connected with farming on a large or small scale ; and we 

 would sirongly recommend young farmers who are beginning business 

 to get Mr. Jemmett's account-book, and carefully jot down all their trans- 

 actions and operations, daily and regularly as therein provided for, thus 

 creating and fostering a correct and systematic habit of conducting their 

 business, and enabling them at any time to see at a glance whether or 

 not their farm is producing year by year a profitable return upon the 

 capital they have invested in it. 



