504 



EUROPEAN AGRICULTURE. 



The account of each crop is kept in this form in a book 

 ruled in separate columns for this purpose. The history of the 

 crop, such as the time of sowing and of reaping, is given at the 

 bottom of the page ; and the average yield of the crop for the 

 ten preceding years. 



The account of the Stable is kept in this form: 



Credits to the Stable. 



Labors upon the Farm ploughing, 



&c. 



&quot; Upon the road. 

 Manure. 



Profit or loss. 



Expenses. 



Feeding of the horses. 



Utensils and furniture for the stables. 



Equipages Harnesses, saddlery. 



Carriages. 



Farriery. 

 Wagoners and ostlers Wages and 



expenses on the road. 

 Board of wagoners and ostlers. 

 Extraordinary expenses. 



The expenses of the Sheep-fold are kept as follows : The 

 account opens with the 1st of July, and finishes with the 30th 

 of June. 



Account is taken of the num 

 ber of 



Flocks. 

 Sheep. 

 Lambs. 

 Rams. 



A second column gives the 

 account of purchases ; and 

 another of sales, during the 

 year. 



A fourth column gives the 

 number of flocks, sheep, 

 lambs, and rams, at the end 

 of the year. 



The next chapter embraces the several items of expense, such 



as 



Cost of feed. 

 Medicines or drugs. 

 Driving and folding. 

 Hurdles, troughs, &c. 

 Transporting and expenses of mar 

 keting. 



Shepherds their wages. 

 &quot; board. 

 Straw for litter 

 Total of expenses. 



Other columns give the esti 

 mated value of the flock at 

 the beginning and close of 

 the year. 



Returns from the sale of sheep. 



&quot; &quot; &quot; wool and skins. 



&quot; &quot; the value of manure. 



&quot; &quot; the benefit from folding. 



Profit or loss. 



