HIGH FARMING. 211 



under the mode of cultivation assumed by Mr. Huxtable, 

 with a modest 47. per acre. In our own agricultural calcu- 

 lations we always charge 20 per cent, annually on horses, 

 implements, and machinery, for interest, repair, and re- 

 placement. We see that at p. 31 of his pamphlet Mr. 

 Huxtable allows 20 per cent, on horses and 15 per cent. 

 011 implements and machinery. We will adopt his lowest 

 charge. Then what shall we say about management and 

 overlooking, either by ourselves or by a paid substitute, on 

 100 acres of arable land? can we say less than 50L per 

 annum, or 10s. per acre? The account will therefore 

 stand as follows : 



MB. HUXTABLE'S Plan of Growing Wheat at 5s. per bushel, 

 Dr. and per Contra. Cr. 



s. d. s. d. 



To interest on 121, at 4 per Surplus received in 1st year 1 18 6 



cent. . . .096 



To interest on 41, at 15 



per cent. . . 12 



To Management . . 10 



To Balance .070 



Total . . 1 18 6 



Total . . 1 18 6 



By surplus . . .070 



Mr. Huxtable gives no reason why any subsequent year 

 should be better than the first. We will give several why 

 they should be much worse. We find therefore that, alto- 

 gether setting aside profit, it will require thirty-four years 

 to replace the 12/. which we have expended. We have 

 adopted all Mr. Huxtable 's data without believing in them ; 

 we have applied his illustration on his own terms to our 

 case, and we are sorry to be obliged to inform him, with 

 much respect, that he is of no use to us at all ; he has not 

 taught us to grow wheat with profit at 5s. per bushel. If 

 any of our agricultural readers are fascinated with Mr. 

 Huxtable's statement, we advise them to try our plan of 

 applying his illustration fairly to their own case. We 

 must go further. We must prove to Mr. Huxtable, if he 



