of horfes. However, while 4 are necef- 

 fary, it effectually precludes fuch fmall farms 

 as I am now fpeaking of; as the farmer 

 can no more afford to keep 4 oxen fb* 

 draught, than he can 4 horfes. 



Thefe eftimates mud therefore undoubt- 

 edly be underftood to concern only fuch 

 countries as ufe a pair of horfes in a plough 

 and no driver; and, in other countries, 

 only fuch men as have the fenfe and fpirit 

 to acl: contrary to fuch ridiculous cuftoms. 



I have in eftimating the ftock of thefe 

 farms ftated the fums neceiTary to carry the 

 farmer through one year, which in fmall 

 farms will, in moft cafes, be fufficient ; nor do 

 I think it can be effectually done for lefs. 



There are fome minute^ variations in 

 thefe accounts, which are too numerous to 

 explain each feparately, but I do not think 

 any can be found, which an attention to 

 all the circumftances of the farm will not 

 at once throw into a proper light. All that 

 arife from rent, tythe and rates may be 

 altered according to circumftances in a few 

 minutes: Such are too numerous to be 

 yaried here. 



