OF LIVE STOCK. 137 



Brought forward, L. 27 16 10 



Straw, - 1 10 



Shoeing, - 100 



Interest on price at L. 40, and casualties, 4 5 O 



L.34 11 10 



This is independent of the expence of the implements, in 

 the working of which the animal is employed. 



In explanation of the above statement, it is proper to 

 observe, that these charges proceed upon the average prices 

 of the different articles, in an inland part of the country, 

 where the 'value of many of them must be very consider- 

 ably lower than in the neighbourhood of any large town, 

 or sea-port. Straw, for instance, is charged only at 30s., 

 which must appear extremely low, when compared with 

 the cost of that article near Edinburgh, and yet it could 

 not be tairly stated at more, 30s. being as much as can be 

 got for wintering a three-year-old ox in Roxburghshire. 

 A great difference will also be found, on comparing the 

 charges for cut clover, tares, turnips, and potatoes, with 

 the prices of the same articles elsewhere ; but the prices 

 above stated, are a fair average value of these articles in 

 the neighbourhood of Kelso, excepting perhaps in regard 

 to a few fields, immediately adjoining to that town. Even 

 oats are worth at least 2 s per boll less there, than at a sea- 

 port, or near a great market. These circumstances, will 

 sufficiently account for a very material difference in this 

 statement, from those received from other quarters, which 

 must always depend upon situation, and a variety of other 

 particulars. Indeed Mr Shirreff justly observes, that it 

 is not so much the price, which is merely nominal, and al- 

 ways variable, which merits attention, as the quantity of 

 grain, herbage, and roots, which the labouring animals 



