5C)4 DECEMBER. 



method, and thp contrary shall be the result. The 

 variety in the mode of keeping these accompts is 

 very great, even among gentlemen of considerable 

 attention, carefulness, and accuracy. 

 . This comes from the great and undoubted diffi- 

 culties which rise in many forms, whenever an at- 

 tempt is made at positive accuracy. They are not 

 imaginary but real difficulties, and such as will de- 

 mand a considerable attention to obviate. I have 

 reflected on the subject for many years, and they are 

 few in which I have been satisfied with any approach 

 towards accuracy. For while there arc distinctions 

 which must every where be kept up, there are many 

 minutiae that must be sacrificed, in order to render 

 the accompt tolerably easy to keep, without an at- 

 tention that a man in an active line of life cannot 

 give. To keep to this medium is the great diffi- 

 culty. 



The nature of the farm must, in some instances, 

 regulate the mode of the accompts. Suppose a man 

 has the evil of an open field one, with scraps and bits 

 of kind scattered amongst his neighbours : in such a 

 case, it is impossible for him to keep an accompt for 

 every field ; and yet this is one of the most indis- 

 pensable points that in general must be adhered to ; 

 for he who docs not know what every field has paid 

 him, is deficient in the very foundation of experience. 

 In this light all little fields on a large farm are nui- 

 sances : they derange accompts entirely, if the greatest 

 attention be not paid, and they are as inconvenient in 



cult!- 



