54O FARM ACCOUNTS. [DEC, 



The team account is that which is in general more 

 mistaken than any other on a farm. Nothing is 

 more common, than every day to see accounts in 

 which ploughing is charged at 4s, an acre, or at 5s. 

 or at lOs. or whatever may be the hiring price of the 

 country : but few words are necessary to shew that 

 this is entirely fallacious : it is probably much under 

 the real expence. Every practical farmer must know, 

 that the way to have cheap tillage is to keep the 

 teams well employed : when a man's own work is 

 done, his team stands still if he do not employ it for 

 his neighbours ; to do which, he will work for them 

 below the value, and yet find some advantage in it. 

 In consequence of such a conduct being common, to 

 say that such is the price of tillage, can never be 

 '(accurate. It has by no means that best accuracy of 

 price ; because you cannot buy your commoditv when 

 you want it ; and he who depended on the market for 

 all the work of his farm, would soon find the state of 

 his fields calling for a very different system. 



The nu-nns of ascertaining the real expence of all 

 team-work is very obvious, but depends totally and 

 absolutely on accurate accounts. So much per week 

 in summer for their green food : so much hay and 

 oats cat TI ; so much for shoeing and farrier; so 

 much for the actual decline of value ; and so much 

 in labour for attendance, give the real expcncc of the 

 team. In order to divide this total expence among the 

 work executed, a day-book is necessary : which a man 

 may keep himself, or trust to his bailiff, as he pleases : 

 it must contain the work of the teams and men every 

 day in the year, specifying the field or business they 



are 



