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feeding on, or carting off the turnips from thefe 

 foils; the injuring the produce of the fucceeding 

 crop, efpecially barley, by not being able to form 

 a fine fowing tilth. The land therefore mufb be 

 very early cleared; and confequently a mode of 

 drawing and preferving turnips, would be of the 

 greatelt benefit to us. 



A tenant of my own, and my immediate neigh- 

 bour, is, in foil, cropping, produce, and labour, 

 an inftance, not here in the leaft Angular, of what 

 I have advanced; his four horfes, very far from 

 ftrong ones, (for with us there is an abfurd care- 

 lefsnefs in this point) cultivate thus one hundred 

 arable ftrong acres. As a pair more, all hazard, 

 decay, and expence included, could not be kept, 

 under 20I. per annum ; at the end of a twenty-one 

 years' leafe, fuch a man, by keeping only the bare 

 number fufficient, and working them to the ut- 

 moft, and avoiding the parade of a fix-horfe team, 

 will have faved 420I. 



Pardon my adding, — that if the legiflature had 

 pleafed, without any exemption, to have taxed 

 every horfe above three years old, at five fliillings, 

 or even half of it, per annum, we had all been 

 benefited: the ftate, by a more profitable tax; the 

 farmer, by being compelled to fave fo much more 

 than his tax, in reducing his horfes to the propor- 

 tion' 



