TXEC.] FARM ACCOUNTS. 



little error in each will amount to so much in both, 

 as to overturn all authority. Another point i 

 man's guess being influenced by a favourite theory : 

 a rigid friend to fallows, when he draws, by : 

 comparison between them and beans, will be apt, in 

 the nature of things, to be partial : he should not 

 put himself in the situation : he who would abhor 

 the idea of falsifying a facl that is before him, might 

 guess, at least, without sufficient aecuracy. 



If the fields be not very small, the inconvenience 

 of keeping crops separate is little. Stacking corn 

 is better understood and executed in the Isle of 

 Wight, than in most other parts of the kingdom : 

 a great staek is rarely seen there : a farmer who 

 has 5OO acres of corn has only small ones. With 

 such, accounts are kept separate with great facility. 

 At least, if there be difficulties in it, there are others 

 we shall meet with abundantly greater. 



To sow one field with several crops at the same 

 time, part wheat, part clover, &c. is very bad and in- 

 convenient management, and ought to be avoided, 

 were accounts out of the question. If they cannot 

 be shunned, these must necessarily be more coin- 

 pi ex. 



The first object in keeping accounts is to ascertain 

 the expences, in order to divide their accordingly. 



Rent, Tithe, and Parish Taxes. These articles 

 demand three accounts, to be kept separate ; but 

 they are all to be arranged on the same principle. 

 The amount of the two last, when known, which is 

 at the end of the year, must, like the rent, be divided 

 over every field for which an account is kept : this is 



very 



