COST AND MAINTENANCE 27 



BALANCE SHEET 



Dr. RECEIPTS. 



5. d. 



As per Table III. 860 o o 



EXPENSES Cr. 



s. d. 



As per Table II. 630 o o 



Profit . . . . 230 o o 



860 



From the figures given above it will be seen that the 

 expenditure of a French garden is very great for the 

 first year 924 sunk in capital, and 630 in expenses, 

 making 1,554 altogether. Out of this sum, however, 

 under proper management and with normal markets, it 

 is estimated that 860 of the outlay would be returned. 

 This represents a profit for the year of 230, or nearly 

 25 per cent, on the capital. It may therefore be 

 assumed that at the end of four years not only would 

 the capital be paid back, but all expenses would be 

 paid into the bargain. Under exceptionally favourable 

 circumstances, this desirable result may possibly be 

 attained at the end of three years ; but it is difficult 

 to see how it could be accomplished much sooner. 

 On the other hand, if the freehold of the garden is 

 purchased, and a good house be erected on the land, 

 it may possibly take six or eight years to wipe out 

 the capital and expenses, before one can really look 

 upon the results of his work as being pure profit. 



It will be understood, of course, that the figures 

 given are only approximate, although the prices of 

 cloches, frames, mats, and tools may be regarded as 

 fairly accurate. Much more money may be spent on 

 these articles, but an ingenious man will find he can 

 economise in many ways. For example, it is possible 



