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J J .*e very largest sum, and the most difficult to drain 

 L.205, add one year'sinterestat5 percent, isL.27S,5s. ; 

 now for labour we have 18s. per acre, which for 100 

 acres for threeyears,takenyearly,isL.270,add for seed 

 according to the average of the grain already stated, 

 L. 1 per acre, which is for three years, L.800 reckon- 

 ed at one boll for each acre, which will be found 

 quite sufficient ; this making in all, draining seed and 

 labour for 100 acres for three years, the sum of L.848, 

 ,5s. ; now we have the produce of 100 acres for three 

 years L.3000, from which deduct L.818, 5s., and we 

 have the sum of L.2151, 15s. ; but from this sum we 

 must also deduct, taking always the most expensive 

 outlay for draining, &c, for five acres of pond at 

 L.10 per acre, L.150, and deduct for 33 acres of 

 planting for three years at L.10, is L.990, which to- 

 gether is L.1140, which deducted from L.2151, 15s., 

 leaves a balance of clear profit from the produce of 

 100 acres in three years, of L. 1011, 15s. after drain- 

 ing and improving, and paying seed and labour, and 

 bringing into fine arable land 100 acres, for which 

 almost nothing was got formerly ; here is no less than 

 upwards of L.3 sterling per acre of annual rental, after 

 all the expense of improving and outlay, &c, is paid 

 the very first year. Where is the avaricious mind that 

 would not be satisfied with such a profit as this ? 

 The proprietor brings in his waste lands, bogs and 

 marshes in three years, and saves to himself upwards 

 of L.1000 sterling on every hundred acres, which 

 before was paying him nothing. And he has now 

 brought it into good cropable land, and improved 

 it so that he can now let it to a tenant at a yearly 

 rental of L.l< per acre, and his tenants of every 100 

 acres enabled to, and pay regularly their rents, live 



