8 



. s. d. 

 For Rent 100 



Tithes 28 



Rates 25 



Labour 90 



Seeds for the ensuing crop. 



Oats for the horses. 



To replace live and dead stock . ^ 

 worn out. 



Bills of Tradesmen. 



Direct Taxes. 



Interest of oPIOOO, the supposed") 

 capital employed, and for the re- I 

 ward of skill and superintendence, 

 at 7 per cent. 



: - 



^400 



If the charges remain the same, at the end of 

 the first year, he is in debt 130/. But of whom 

 is he to borrow ? Who will lend, where there is 

 no security for repayment; where there is an 

 obvious likelihood of a total inability to repay ? 

 If no payment whatever is made on account of 

 rent, he will still be 30/. in debt; and this, exclu- 

 sive of debts previously accumulated, as he has 

 found the times grow worse and worse. More- 

 over, the stock upon the farm is likely to have 

 been already reduced in quantity, and that which 

 may be left, to have unavoidably suffered depre- 

 ciation in value similar to other property of the 

 same sort. If his landlord, and if his other ere- 



