534 OCTOBER. 



ditto, and ploughing tare land, lOdays. In July, 

 none. In August, none. In September, putting 

 in five acres of wheat, and five of tares, 15 days. 

 In October, the same, and ploughing up potatoes, 

 13 days. In November, ploughing for beans five 

 days. In December, ploughing for turnips, five 

 days. Hence, there would be good time for all 

 carting, and yet leave as much for the use of the 

 chaise, as a family of small fortune should desire. 



THE FARM ACCOMPTS. 

 In the arrangement of the business of a fann, 

 this is an object of no inconsiderable importance ; 

 the modes of keeping them are almost as numerous 

 as there are farmers in the island. The most plain 

 and simple method commonly used, is that of en- 

 tering all payments on one side of a book, and all 

 receipts on the other, and balancing when the tran- 

 sactions of the year are ended : and this method 

 "gives a tolerable idea of the single object of profit 

 "and loss. I say tolerable, for it is but a tolerable 

 one. In the ensuing month I shall consider this 

 object more particularly. 



FARM-YARD. 



This may be the last month of cattle remaining 

 abroad, and if so, the farm -yard should be in order 

 io receive them. 



Good and convenient yards are of such great im- 

 portance to spirited husbandry of all sorts, that, in 

 ihe hiring a farm, a man should attend to this point, 



but 



