542 FARM ACCOtTXTS. [DEC. 



about 7s. or 8s. ; but, while the cattle may be thus 

 supported, the farmer m'ay buy straw, with a view to* 

 the dung, at 20s. or 3Os. a ton. This contrast is 

 difficult to settle. The price per week is arbitrary, 

 though aclual : men take them at those rates, be- 

 cause they have none, or not enough, of their own ; 

 and it is not ascertained what value cattle will really 

 pay for the straw ; which may be more, or may be 

 lesH. The whole is uncertain. 



But with the straw of one's own crop y there is a 

 double difficulty ; because there must be two valua- 

 tions instead of one. We must reckon so much an 

 acre, or load, for it, and so much a week for the 

 cnttle that eat it ; but both suppositions. Among 

 counter objections, we must chuse the least. The 

 best method, perhaps, is to charge the form-yard 

 account with the price of the straw, at which it 

 could be sold, deducing the expence of carrying it 

 out ; and to credit the same account with the price 

 per week of keeping the cattle ; which price i< 

 cliarged to the debtor side of the cattle account, as a 

 part of the expences of keeping them. Whatever 

 labour is bestowed on the dung, in shovelling and 

 cleaning yards, throwing up the urine, turning 

 over, &c. is charged of course to it. When the 

 whole is carted on the land, the total expence is 

 di tided by the number of cubic yards, and the price, 

 per yard ascertained. It is charged to the account 

 of the fields on which it is spread ; and though 

 thij whole advantage is by no means exhausted 



by 





