378 



as sold. But the servants are superior to the animals, as they 

 seem to live on air, and refuse wages the household, harvest, 

 and other expenses in the fourth year, when the crop consists 

 of 100 acres of wheat, do not greatly exceed the same charges 

 in the second year, when there is 87 -J- acres in wheat, and no 

 servants engaged. The farm is not stocked until the third 

 year, but a team of oxen is charged in the second, which, per 

 haps, ought to have been written cows, as these necessary 

 animals are not mentioned elsewhere. 



Mr Fergusson s calculations do not appear accurate, and 

 scarcely intelligible in the way he has given them. They 

 shall, therefore, be arranged, without altering his data, as they 

 would actually occur. The entries marked with asterisks are 

 new, and indispensable in practice. 



FIRST YEAR. 



Purchase-money of 200 acres, at $ 4, L.200 



A log-house, ..,,.. 50 



Some furniture for a log-house, , . . 20 



Barn, including stable and cow-house, . 50 



Household expenses, two entries, . . 76 



Clear, fence, and sow, 50 acres with wheat, at L.4, 200 



SECOND YEAR. 



Clear, fence, and sow 37^ acres with wheat, at 



L.4, . . . ~ . . . 150 



Oxen, and household expenses, . . . 50 



Household and other expenses, . , . 39 8 4 



Expense of harvesting, . . . . 35 10 

 Seed for 50 acres of wheat, cleared the first year, 



and sown again the second, at 4s. 6d- . 1150 



* Harrowing and sowing, . . . . 12 10 



* Threshing the crop, l-9th of 1250 bushels, or 



140 bushels, at 4s. 6d 31 10 



* Teaming to lake Ontario 1110 bushels, at 9d. 41 12 6 

 Crop, 50 acres of wheat will yield 25 bushels per 



acre, and sell at 4s. 6d. per bushel, . . L. 281 5 



At the end of the second year L. 967, 15s. lOd. 

 has been expended, and L. 281 received. 



THIRD YEAR. 



Stocking the farm, and servants wages and board, 285 

 Grass seeds for 25 acres, at 3s. . . . 3150 



Assistance during harvest, . . , 20 



Carried over, L.I 276 10 10 L.281 5 



