DEC.] I'M ACC 539 



for it may every where be expecii-d to prove u losing 



account, considered as the ex pence, of Jt nccx, and 

 acreably divided over the whole, farm, like rent, tithe, 

 or parish taxes. The only person who ever had an 

 attention to this accuracy was AJr. Baker, the experi- 

 menter to the Dublin Society. 1 Ie published a map 

 of his farm, with the gross and neat contents of every 

 field. For want of observing the precaution, many 

 experiments have been made, and many conclusions 

 drawn, which are mere errors. 



Sundry expvnces may be the title of an account 

 which must have place on every farm. Whatever 

 payments concern the farm in general, and not any 

 field or object in particular, and is not included in the 

 preceding articles, must be entered under this title. 

 Instances are : a bailiff's salary ; payments to rat or 

 mole catcher ; mending roads ; expences at markets, 

 fcc, 



Wear and Tear includes all payments to blacksmith, 

 carpenter, wheelwright, harness-maker, &c. But in 

 the division of this article, there must be a variation 

 from the preceding ; they are divided over the whole 

 farm, but these must be proportioned differently : 

 the arable lands will absorb the greatest part of <i 

 expences; mowing grass, very little; and feeding- 

 ground still less. But to avoid anv arbitrary estima- 

 tion when a rule can be established, the proper mode 

 of dividing this expence per acre, will be by making 

 the expence of the teams a rule for it : to find how 

 much per cent, or in the pound, of the team-account, 

 this expence of wear and tear amount * to, and charge 

 it accordingly . 



