with the greateft propriety ; as expenccs 

 of that and other forts muft be fuppofed to 

 hold a proportion to the fubftance of the 

 man. And yet there is no doubt but he 

 might walk to the fairs, as well as ride to 

 them : and I profefs not to guide myfelf 

 (among little farmers) by what is, but by 

 what ought to be ; yet one cannot carry on 

 a rigid adherence, even to one's own rules, 

 without wounding the common practice too 

 much. 



And here it may not be amifs further to 

 remark that I eftimate the article of cloaths, 

 houfe-keeping, pocket-money, &c. as low 

 as the mere neceffity, for a very material 

 reafon : fo much, is a part of the neceflary 

 expences of the farm, like wear and tear* 

 &c. &c. but if I was to calculate it in a 

 varying manner, to hit off the real ex- 

 pences of farmers, I mould have no rule 

 by which to conduft myfelf, and my efti- 

 mates would be at beft but ufelefs. I there- 

 fore ftate the neceflary fum; and the reft 

 muft come out of the profit, in the dirpo- 

 fition of which I do not concern myfelf: It 

 is either fpent in family expences, in pri- 

 vate ones, in improvements of the farm, 



or 



