( 158 ) 



farm. The annual account will ftand 

 thus: 



Expences. /. s. d. 



Rent, &c. - 63 4 o 



40 Heifers, - 120 o o 



Houfe -keeping, &c. 500 



Horfe and cart hire, - 300 



. I9 1 4 o 



Produce. 

 40 Fat heifers fold ia au- 



tumn, - 200 o o 



i Cow, - 5 o o 



205 o o 

 Four fifths of the year's la- 



bour, - 19 4 _ o 



224 4 o 



Expences, - 191 4 _ o 



33 

 Deduct interefl on flock, - 9 17 o 



Profit, - - . 23 3 o 



This account calls for fome very material 

 obfervations. Firft, there is no common 

 farmer poflefTed of 197 /. that would hire 

 fo fmall a farm as 36 acres of land; and 



yet 



