OF LIVE STOCK. 135 



Brought forward, L. 33 5 7 

 ?. Hay for that period, 115 stone, at Is. per 



stone, 5 15 



L. 39 7J 



The corn usually given, and upon which this calculation 

 is made, consists of oats and beans ; when broken barley 

 and beans are substituted, a triHing abatement may be 

 made in the expcnce of feeding. 



Mr Brown of Markle keeps twenty work horses on his 

 farm, besides two supernumeraries, in case of accidents. 

 He has transmitted to me, the following important calcula- 

 tion of the expence of a plough and pair of horses : 



1. Expence of each horse, when regularly fed, 

 and constantly worked, according to the 



prices of the different articles in 1812, L.35 10 



2. Interest of money, and wear and tear of 



each, - - ----7100 



For one horse, - L. 42 10 10 



Ditto, - - - 42 10 10 



Consequently for a pair of horses, L. 85 1.3 



3. Horse tax, smith's account, and expence 

 of keeping up the harness and implements 



which belong to a pair of horses, 12 



4. The ploughman, including all emoluments 



he receives, according to their value in 1812, 38 



Total expence of a plough, L. 135 I 



