On the Cost of Hoise-poicer. 



453 



were employed ; and the following are the figures under the 

 heads of Saddler, Smith, and Farrier respectively : — ■ 



Saddler. 



1844. 

 1845. 

 1846. 

 1847. 



£. s. d. 



8 8 6 



4 5 



7 2 3 



4 1 



Total .. -4-4 23 16 9 

 Average per annum -^ j 5 19 2 

 Average per horse . . .. 13 3 



Smith. 



£. s. d. 

 44 3 U 

 24 13 6A 

 30 6 10 

 26 7 10 



125 11 4 



31 7 10 



3 7 6 



Farrier. 



£. .•!. d. 



1 15 



3 



4 15 6 

 3 6 8 



12 17 2 

 3 4 3^^ 

 7 2 



The sum of these three items, here brought out as the annual 

 cost of the horses, is 4/. 7^. lid. per head ; and the value of the 

 horse being considerably upwards of 30/., their annual deprecia- 

 tion added will make the total at least 8/. per head per annum ; 

 but this, it must be remembered, includes all smith's work on the 

 implements as well. 



The other figures in column 3 are explained and justified in 

 the following notes, extracted from the reports received : — ■ 



(10.) " Since I joined my father in my present occupation in 1841 I have 

 the accounts of horses purchased ; and as our practice has been to buy only 

 lor making up our team, and, witli only one exception, at an age to be put to 

 work immediately bought, so that nothing is chargeable to keeping, and I con- 

 sider our present team superior to what I commenced with, it is, I think, a very 

 fair criterion. The cost of farriers will lead you to suppose we have been 

 tolerably healthy, and it includes attendance on cattle, and I believe nearly 

 half should be charged to cattle account. 



" Our blacksmith's bills include work done to machinery and fencing, &c., 

 which does not properly belong to horse-labour. 



" Our shoeing will be very much less than in most localities. [It is a fen 

 soil.] 



" The saddler's account, you will see, is in excess : it includes harness for 

 gig and riding. 



" The implements are far below your estimate, though I think mine are in 

 good order, and fully capable of well working our occupation. I have not 

 employed either a wlieelwright or blacksmith on the premises, so that all 

 my expenditure has come in bills, and it is very easily ascertained. Our total 

 expenditure for seventeen years is as follows : — 



annum, say) 



" The extras you charge 51. 10s. would in our case, reckoning for 20 horses, 

 only amount to -il. ; that is 21. per horse for depreciation, 3s. for farrier, 11. 2s. 

 blacksmith, los. saddler. On further consideration I should be inclined to 

 put the charge for extras at 4?. 10s. per horse." 



(14.) " My smith's account, including cast-iron shares for the plough, has 



