DEC.] FARM ACCOUNTS. 54 / 



in grass-lcmds mown, 12 in Great Stains (a clover 

 crop), 5 in Ardcra (ruta baga), and 1O .Arw////. (tur- 

 nips). It is easy to divide the total among- them ; and 

 if he wishes further accuracy, lie may vary the price 

 per week, according to the scarcity or real importance of 

 the several sorts of food : but still keeping to the real 

 total. This method of dividing the profit among the 

 crops is far preferable to assigning the 2OOl. as profit 

 to sheep. 



This remark applies equally to all the other live 

 stock accounts. 



The farmer sees clearly what he makes by the dif- 

 ferent kind of stock, by turning to their respective 

 accounts ; but none of them appear in the profit and 

 loss account ; there they are absorbed in the accounts 

 of the distinct arable fields which produced food; and 

 in the two others of grass fed and grass mown ; or in 

 the two last thrown together in one of grass-land. 



That there is a complexity in this mode of 

 arranging the accounts of live stock, is beyond doubt ; 

 but after the greatest attention that I have been able 

 to give it, I see no mode of simplifying it. Submit to 

 the rules here laid down, and you have the satisfac- 

 tion of all the accuracy that is attainable ; but in any 

 other method it will remain unknown, whether the 

 profit or the loss belong to the land^ or to the stock 

 that feeds upon it. 



I am clear this method will be rejected by those 

 who only read this paper in a common, transitory 

 rnanner, without studiously examining all the points 

 on which the arrangement depends ; but, to sueh as 

 will reflecl on what they read, and give the due atten- 



x n 3 tion, 



