DEC.] FAR\f ACCOUN : Ml 



are employed in. At the end of the year the amount of 

 expence is proportionally divided among the work, 

 and the clearest truth and correctness are necessarily 

 the result. 



I ought to observe, that this accuracy is very cle- 

 sirahle for ascertaining various circumstances. The 

 comparative profit of grass and arable land depends 

 much on it. Some persons, from too lightly esti- 

 mating the expence of. teams, think arable the most 

 profitable ; and others, whose calculation of those 

 charges runs perhaps too high, give too much in the 

 counter opinion. 1 can easily conceive, that many 

 strenuous advocates for fallows might lose a little of 

 their warmth, if they knew what the expence of 

 ploughing an acre of land really was on their farm-. 

 Such instances might be multiplied : they are indeed 

 obvious to every man capable of uniting the theory 

 with the practice of a business. 



The article of manure is much more complex, and, 

 upon the whole, the most difficult account there, is 

 for a farmer to keep. It must be arranged under the 

 title Farm-yard ; and it connecls with so many obj< 

 that no little care is necessary to keep it ; and with 

 the greatest attention some doubts will still remain. 



Suppose the system to be that of carting a stratum 

 of marie ovej the yard before foddering begins : that 

 expence is to be ascertained at once without any dif- 

 ficulty ; but how is the straw to be charged ? Cuttle 

 may be put out to straw in this country at Is. 

 or Is. 6d. per week. At these prices a ton will piy 



about 



