DEC.] FARM ACCOUNTS. 



the rent, tithe, taxes, and all expences, in one total for 

 every field mown, are carried : and the credit of it to 

 consist of the value at the market price (carriage de- 

 dueled) of the hay mown, as delivered to the team, 

 fatting beasts, cows, sheep, &c. which several accounts 

 are debited with their respective consumptions. 



But the fields which are mown have also an after- 

 grass, which is fed ; the account of the week's stock 

 which are supported by it, ascertains the value in the 

 manner presently to be mentioned. 



The account of feeding ground comes next: all 

 the total debits of the fields must be carried to it. 

 The credit side to consist of the food of the teams 

 charged at the price per week, suppose 3s. 6d., and 

 of that of any cattle taken in to joist. These articles 

 may be arranged ; but those which result from profit 

 on stock kept are not so easy. 



There is farther, a sheep account ; a dairy one ; 

 and another for fatting beasts. In these are to be 

 charged all the expences peculiar to those articles : 

 shepherd's wages ; market expences, &c. to the 

 sheep : fuel, straw-yard, &c. to the cows : and the 

 purchase money of lean stock to the fatting beasts. 



Further : the fatting beasts are put to turnips ; 

 the cows have turnips, the sheep have turnips ; how 

 is this to be accounted for ? It creates a new diffi- 

 culty ; but we must examine the best mode of clear- 

 ing it. 



If the cattle account be charged with the prime 

 cost of the turnips, that is, with the expence of cul- 

 tivating them, it will by no means be fair, for the 

 expence is usually greater than the value ; and a man 



N n 2 may 



