I>EC.] FARM ACCOUNTS. 535 



which we meet with in conversation, must depend for 

 their justness very much on accuracy of accounts. 

 For a supposition deduced from general observation 

 on a farm, and grossly conceived, must fall exceed- 

 ing! v short for correctness, of the regular detail of 

 exact accounts. 



The general fact is, however, admitted ; and ac- 

 cordingly it is common to hear gentlemen speak, of 

 their accounts. But, unfortunately, they are usually 

 kept in such a manner as to prove rather the means 

 of fortifying prejudices, than removing errors ; all 

 those questions of nicetv, where the contrasts are not 

 exceedingly strong, relative to the comparative profit 

 of different soils, of different courses, of different 

 applications of the same soil, of different mode* of 

 culture, Sec. depend on accounts. Keep your ac- 

 counts in the mode of one man, grass is more pro- 

 fitable than tillage ; keep them in a different method, 

 nnd the contrary shall be the result. The variety in 

 the mode of keeping these accounts is very great, 

 even among gentlemen of considerable attention, 

 carefulness, and accuracy. 



This comes from the great and undoubted difficul- 

 ties which rise in many forms, whenever an at- 

 tempt is made at positive accuracy. They are not 

 imaginary, but real difficulties, and such as will de- 

 mand a considerable attention to obviate. I huve 

 reflected on the subjecl for many years, and they are 

 few in which I have been satisfied with any approach 

 towards accuracy. For while there are distinctions 

 which must every where be kept up, there are n i any 

 minutiae that must be sacrificed, in order to remder 



the 



