( 106 } 



The firft cxpence, . 314 12 o 



The firft wrong balance, - 8100 

 The fecond ditto, - - 26 i o o 



Total, . 422 2 o 

 Which is little more than two rents. 

 This {ketch, in which a minute accuracy 

 was not neceffary, -will ferve to mew the 

 management whereby- farmers fometimes, 

 with very fmall fvims : ,of money, get into 

 large farms ; and it proves, at the fame 

 time, (notwithstanding the poffibility of 

 fucceeding in fuch attempts), that the ma- 

 naging^ in this manner is very hazardous 

 to the- farmer, and pernicious to the farm. 

 If a bad year comes, or. any accidents 

 happen to his ftock, he is ruined : With 

 good years he can afford to do nothing in 

 the way of improvement ; and he is fa 

 weak in cattle and labour, that, in a few 

 years, his fields muft inevitably be out of 

 order for want of requifite tillage ; and 

 better horfes muft be bought, and more 

 men employed, or all will go to ruin. 

 His implements bought in with an eye to 

 cheapnefs alone, will foon be done with, 



and 



