pCT.] THE FARM ACCOUNTS. 48Q 



societies, &c. render another remark not i.-ly 



urn,. :dy, careful old fanner may not be 



the Y : nixing a gc ipany oi" a 



much higher rank than his own ; but a younir man 

 \viti; e of animal filer by it. 



His eye and his mind become insensibly accustomed 

 to objects and habits of living to which he was before 

 Si stranger ; to steer clear of all imitation is not a very 

 easy task, but it is an extremely n- one : if af- 



ter an excursion which has carried him into great, and 

 what is called good company, he returns home not 

 quite so well satisfied with home as he was before, he 

 has contracted a taint that may be worse than the 

 scab among his sheep. The caustic of wholesome 

 self-disci pline becomes necessary. He should guard 

 carefully against one of the most natural propensities, 

 or his p > (partially assuming somewhat of the 



garb of business) will prove like the pleasures of so 

 many other classes, treacherous dissipation, and lay a 

 foundation for uneasiness and regret. 



THE FAUM ACCOUNTS. 



In the arrangement of the bn fa farm, this is 



an objecl of no inconsiderable importance ; the modes 

 of keeping them are almost as numerous as there are 

 farmers in the island. The most plain and simple 

 method commonly used, is that of entering all ; 

 ments on one side of a book, and all receipts on the 

 other, and balancing when the transactions of the 

 year are ended : and this method gives a tolerable idea 

 of the single object of profit and loss. I say tolerable, 

 for it is but a tolerable one, 



FARM- 



