536 FARM ACCOUNTS. 



the account tolerably easy to keep, without an atten- 

 tion that a man in an active line of life cannot give. 

 To keep to this medium is the great difficulty. 



The nature of the farm must, in some instances, 

 regulate the mode of the accounts. Suppose a man 

 has tho evil of an open field one, with scraps and bits 

 of land scattered amongst his neighbours : in such a 

 case it is imposssible for him to keep an account for 

 every field ; and yet this is one of the most indispen- 

 sable points that in general must be adhered to ; for 

 he who does not know what every field has paid him, 

 is deficient in the very foundation of experience. In 

 thi; light all little fields on a large farm are nuisances: 

 they derange accounts entirely, if the greatest atten- 

 tion be not paid, and they are as inconvenient in cul- 

 tivation, and attended with as much loss in headlands, 

 and borders, as they are ruinous to any exactness of 

 account, 



But as many persons keep accounts without attend- 

 ing to this point, I would observe, that when all the 

 wheat, all the barley, ail the oats, &c. are respri t-vely 

 thrown together, some very essential objects of expe- 

 rk-nce depend on guesses, which ought to b- 

 taincd correctly. Has fallow, or clover, or b^ 

 paid best, as preparations for wheat ? How is that 

 question to be answered, if all are huddled together m 

 OUL barn or stack, and meet in the same account ? T//e 

 farmer can guess nearly, lie may : but go to a chemist, 

 as!; him if his science was pushed to the present perfec- 

 tion bv accepting such guesses, instead of experiment? 

 besidr*, they are in their nature quite uncertain ; and 

 \vlici] a comparison is formed by two guesses, a very 



little 



