68 



and green crops, contracted by agreement, to be spent on the farm, and 

 thereby utihsed in adding to its fertility ; but nevertheless it must be 

 borne in mind that the hay, root, and green crops could not be converted 

 into meat without the aid of these productions, and therefore this item 

 cannot be said to have been used exclusively for the benefit of the 

 landlord. 



The amount received for hire of horses and implements is the balance 

 remaining as interest on capital and tenant's profit after deducting 

 charges made on the demesne account. (See appendix, 131). 



ANALYSIS OF EXPENDITURE IN RESPECT OF FARM, 



As shoivn in general balance sheet, folio 16. 



Manual Labour, £3 5s. 9d. per acre. 



This item shows the aggregate amount spent per acre in the cost of 

 producing the crops, as exemplified in folio 16, but is exclusive of the 

 baihff's salary, which in this instance is considered to be defrayed out of 

 the farming profits of the tenant, and also is exclusive of the weekly 

 rents of four cottag-es, which are allowed in the wages of the carter, 

 shepherd, and herdsmen stationed near the homestead, the amount 

 considered for each cottage being equivalent to 4d. or Cd. per acre. 



Artificial Manures, 12s. 0-]d. 



This item is spread over the area of the arable land, as its application 

 could not be separately distinguished in the production of the respective 

 crops grown. It will, however, be observed that the amount applied to 

 the root and cereal crops has only been such as to promote early 

 vegetation, the fully developed crop being secured by increased fertility 

 in the soil. 



Seeds Purchased and Those of Home Growth is 1.3s. 7d. 



This average is obtained from their marketable values. 



Horse Corn and Forage, £1 Os. lOid. 



This is considered the only annual expense against horses, the 

 depreciation of horse-flesh being accounted for in the respective 

 inventories, valued by Messrs. Coombes and Son ; harness, &c., being 

 classed as implements. 



