EXAMPLES OF STOCKING OF FARMS 709 



200 lambs (produce of 150 ewes) at 2 each, . . ,400 o o 



250 tegs sold at 6os. each, profit i each, . . 250 o o 



On horses there should be no loss if young ones are 

 broken in and others sold at their best. 



From Cattle 



10 cows (produce 600 gals, milk at 7d. = ,17, los. each) = 175 o o 



10 calves at 505. each, \ . <? . ... 25 o o 



Less loss through sale and repurchase of 3 

 cows to prevent depreciation of the 



stock, . . cV- I/. 15 o o 



10 o o 

 24 bullocks at 355. per month of increase (for six 



months) = . . ... . . 252 o o 



8 pigs yield a profit of 2 each, food supplied by the 



farm= . - j j * j v . . . 1600 



From Sale of Grain 

 i oo acres grain crops. 

 14 off for horses. 



86 at ^7, i os. per acre after paying market 



expenses, ...... 645 o o 



From Poultry 

 50 hens and 20 ducks at a profit of 2s. 6d. each= . . 8150 



Return from produce in the year, . .^*'.f ^ I 75 T 5 



Total expenditure for the year (brought from page 708), 1356 4 o 



Total profit, . 400 11 o 



The loss from death is assumed to be allowed for in stating the prices 

 obtained. Should grain rise, say los. per quarter on wheat, the profit on 

 the above farm, due to this item alone, would be increased by ^200 a 

 year. 



The foregoing do not pretend to be more than two of many methods 

 which may be adopted of arranging the stock and crops on such farms. 



The following Balance-Sheet and Revenue and Expenditure Account 

 will enable the reader to follow more exactly the figures in the foregoing 

 example (No. 2), and to verify the results. The accounts are framed on 

 the footing of a tenant entering into possession of his farm at Michaelmas 

 of an assumed year, with stock, etc., as on page 707, carrying on one 

 year's transactions, as on pages 705 to 709, and striking a balance 

 at the Michaelmas succeeding his entry, with stock, etc., then in 

 number and value the same as at entry. In the Revenue and Expendi- 

 ture Account, the value of grain, roots, and hay consumed is stated on 

 each side, as well as the other receipts and expenditure described on pp. 

 705 to 709. 



1 Wheat, 4^ qrs. per ac. at 353, = ^'7, 8s. gd. Oats, 7^ qrs. per ac. at 2os. =^7, los. 



