25 



The fifth head of charge comprehends seve- 

 ral items : in the article of seeds for the ensuing 

 crop, and in that of oats for the horses, deduc- 

 tions at the rate of 32^ per cent, have already 

 taken place ; from the expense of replacing 

 live and dead stock worn out, at least 25 per 

 cent, may be deducted : from the amount of 

 the bills of tradesmen 12| per cent. ; and from 

 the direct taxes a deduction has been made of 

 no less considerable apart than 10/. 2s. 6d. out 

 of 12/. 12s. 6d. the former taxes charged upon 



him being (as assumed), 



. s. d. 

 For Property-tax * 7 10 



Husbandry horses (3) ... 2 12 6 



Windows(9) 2 



A dog 080 



12 12 6 



The aggregate deductions under this head will 

 thus appear to be 29/. 7s. 6d. ; leaving an out- 

 going upon the farm of 531. 5s. instead of 

 mi. 12s. 6rf.f 



* The property-tax, it will be recollected, expired on 



April 5, 1816. 



f 1821. Deduction. 1814. 



. s. d. . s. d. . s. d. 



Seeds 20 5 9 15 30 



Oats 6150 350 10 00 



To replace, &c. 15 500 20 



Tradesmen ... 8150 150 1000 



Taxes... 2 10 10 2 6 12 12 6 



53 5 29 7 6 82 12 6 



