[ 59 J 



Let us state the account both <way: t 



Dr. 



To first value 3s. perl 

 acre, and 25 years > 3 15 o 

 purchafe . 



To inclosing, dividO 

 ing, without build- ? 3 10 o 

 ings .... J 



ings 

 Profit. 



2 15 o 



Cr. 



By value at 8s. per"! 

 acre, 25 years pur- > 10 © o 

 chase ... J 



£. 10 00 



In this instance the profit is ?iot despicable. 



Or, Secondly, 



Dr. 



To above cost with-1 

 out buildings . J 



To buildings, &c. . 



To sundry plowings," 



J> 4 5 o 



7 5 

 2 10 o 



harrowings, and 



liming, 20 qrs. per 

 acre .... 



From which must be . 

 deducted the value 

 of the first crop, ex- 

 clusive of seed, in- 

 terest of money, and 

 all other charges 



14 o o 



3 12 o • 



Cr, 



alue at 1 5s. perl 

 i y 25 years pur- > 

 se , , . J 



By value at 15s. per' 

 acre, 25 years pur- J> 18 15 © 

 chase 



There are few ways in which money or industry can be employed 

 to greater advantage than this, or in which the public good can be 

 more promoted ; and yet I have frequently heard men, in other 



respects 



