494 



The above articles I have estimated at the price I should have to 

 pay, had I no farm ; and as I hereafter charge the whole of my man 

 hire to the farm, I here give the farm credit for a man's labor, which I 

 should have to pay without a farm. I will say only half the expense 

 of a man, although I do not see how I could do without the whole, un- 

 less I should make a boy answer ; say .... 872 00 



1323 37 



From which I deduct the average annual expenditures for 

 period, which have been as follows : 

 Blacksmiths' work, 

 Farming utensils. 

 Grain bought, 

 Man's labor, 

 Manure bought. 

 Pigs, 

 Seeds, 

 Trees, 



As there has been no loss in the val 

 mals employed, but rather a gain, the oxen and cows having 

 produced as much more (being turned off fat) as the horse 

 has lessened in value, I charge the interest only on the value, 

 which I consider $260, ....... 



le of the stock or ani- 



Annual amount of income brought forward. 

 Annual expenses to be deducted. 



Balance, 



15 60 



$638 30 



1395 37 

 638 30 



1757 07 



This balance is considered the net annual income of the farm for ten 

 years before-mentioned, but something may be added for the improve- 

 ments made during that time, as it was in a low state of cultivation in 

 1811, though it did then contain a good number of fruit trees. For a 

 criterion to fix this amount, I take the increased income (inconsequence 

 of betterments) for the last five years, which I find to be $199 28 oji 

 an average above the average income of the first five years; this, added 



