596 N 'DECEMBER. 



is rarely seen there : a farmer who has 500 acres 

 of corn has only small ones. With such, accompts 

 are kept separate with great facility : at least, if 

 there be difficulties in it, there are others we shall 

 meet with abundantly greater. 



To sow one field with several crops at the same 

 time, part wheat, part clover, Sec. is very bad and 

 inconvenient management, and ought to be avoid- 

 ed, were accompts out of the question. If they 

 cannot be shunned, these must necessarily be more 

 complex. 



The first object in keeping accompts is, to ascer- 

 tain the expences, in order to divide them accord- 

 ingly. 



Rent, Tithe, and Parish Taxes. These articles 

 demand three accompts, to be kept separate ; but 

 they arc all to be arranged on the same principle. 

 The amount of the two last, when known, which is 

 at the end of the year, must, like the rent, be di- 

 vided over every field for which anaccompt is kept : 

 this is very easy, when the measure of the fields is 

 known. I need not observe, that the farmer, in 

 dividirig the rent, should do it as exactly and as fairly 

 as possible, and that the two other articles should 

 be proportioned to the rent. 



But here occurs one difficulty, which is, I con- 

 fess, puzzling : it is the difference between the 

 gross and the neat measure of the fields of an in- 

 closed farm. The hedges, ditches, and borders, 

 take up, in many farms, a considerable portion of 

 the field ; from one-eighth to one-twelfth, and in 



