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mount of their income or expences ; but 

 thefe have nothing to do with farming. 

 Let them calculate the proportion betvveea 

 fuch fums, and the intereft or profit of the 

 capital they employ in hufbandry : they 

 will, after fuch a comparifon, no longer call 

 them trifles. 



It certainly may be faid, and with very 

 great juftice by men of fortune, that they 

 farm for amufement for the benefit of 

 keeping horfes for advantages in houfe- 

 keeping, &c. &c. &c. and that fuch an 

 attention as the farmers give would be im- 

 pofiible in them ; and, if poflible, at leaft 

 intolerable : that they had rather be hanged 

 than be at fuch trouble, for the fake of a 

 paltry profit. I join with them entirely 

 in all thefe fentiments ; but then let them 

 forbear the boafting of their profit, and 

 not, as many do, infift they make money 

 by it. 



To return : If we take into the account 

 all thefe complicated difadvantages, we 

 fhall find that 12 per cent, upon labour is a 

 very low calculation of the gentleman's dif- 

 advantages. 



