548 WOODS. [DEC 



tion, I have little doubt bat the method will appear 

 satisfa&ory. 



When so much profit is actually made, to divide it 

 by a weekly account to the fields that fed the stock, 

 is making an easy calculation, with full data before 

 you : but to charge the stock with so much per week 

 for feeding certain fields, when you do not know but 

 the account of stock may be loss, not profit, is calcu- 

 lating without any better data than mere supposition. 

 Such are, I apprehend, the principal difficulties in 

 keeping the accounts of a farm. I do not offer the mode 

 as one that obviates all objections. I do not conceive it 

 possible to obviate all : but I think that fewer sources 

 of inaccuracy will be found in it than in any other. 



WOODS. 



The woodmen are at work through this month. I 

 Worcestershire, &c. the sale of woods is very easy. 

 " Those belonging to the Earl of Coventry are exten- 

 sive, and are divided into fourteen equal parts, one 

 fourteenth of which is annually felled ; this four- 

 teenth is again subdivided into small parcels or lots 

 of 40 yards by 20 ; which subdivisions are made by 

 cutting right lines through the wood, just wide 

 enough to admit a person to pass, who examines and 

 values each parcel according to its growth and qua- 

 lity, numbering the lots in a book prepared for the 

 purpose, with the price affixed to each ; this being 

 done, a day is appointed for the pale, and persons 

 chiefly of the neighbouring villages attend to pur- 

 chase ; amongst whom, the poor form no inconsider- 

 able part, and for whose accommodation the wood is 

 thus divided. 



The 



: 



