On the Cost of Horse-power. 455 



The above notes are sufficiently explanatory of the figures in 

 column 3. The number of horses used is the subject of 

 column 4, and in column 5 I have multiplied this number into 

 the cost per horse of food and extras, so as to give the total in 

 every case of the merely personal expenses (so to speak) of the 

 animals. Column 6 contains the annual cost of implements, 

 calculated in general at 2^. an acre of the arable land. It is a 

 common thing to put the implements of the farm at 1/, per acre, 

 and this is 10 per cent, upon that sum ; but the implements used 

 by the horses, which alone ought here to be considered, do not 

 cost so much as this ; I have, however, retained the 2^. per acre ; 

 for, though 10 per cent, upon horse implements may not be so 

 much, yet carpenter's and blacksmith's bills, and annual depre- 

 ciation in spite of them, will, I feel sure, require fully that 

 amount. In Mr. Baker's edition of Bayldon's ' Art of Valuation ' 

 the implements enumerated as properly chargeable on horse- 

 labour reach the sum of 27/, per horse — little more than 11 per 

 cent, on which is 6/. 85. per pair ; and this over the average 

 number of arable acres, namely 64 to a pair of horses (according 

 to the instances enumerated in Table III.), is just the 2^. per 

 acre at which I have estimated their tear and wear. In the 

 last case upon the list I have not put down so large a sum, 

 because the blacksmith's bill in column 3 in that case includes 

 most of the repairs of implements, and, excepting carts, few of 

 them are wood — 30/. a-year would, therefore, cover carpenter's 

 bill and depreciation. In the first case also I was instructed to 

 reduce the amount. 



Column 6, which includes wages of team-men, needs a detailed 

 explanation, which accordingly I give by extracts from the 

 reports received — the numbers prefixed to the paragraphs cor- 

 responding to the numbers in Tables II. and III. : — 



(10.) " We are giving our ploughmen 12s. per week at the jaresent time, with 

 house and garden free ; 20s. a-week for four weeks in harvest, and 20 bushels 

 of potatoes. Last year we gave 13s. Qd., and the year before ISs. Taking an 

 average of years, I suppose it would be barely 12s." 



The account here, therefore, stands thus : — 



£. s. d. 



10 ploughmen, at 12s., for 48 weeks 268 



Ditto at 20s., for 4 weeks 40 



200 bushels potatoes, at 2s. 6(i 25 



Cottages and gardens, say 40 



£373 

 I am instructed to deduct for harvest- 

 money and sundry employment . . 73 



Charged against the horses £300 



