598 DECEMBER. 



and many conclusions drawn, which are mere er- 

 rors. 



Sundry expences ma) be the title of an accompt, 

 which must have place on every farm. Whatever 

 payments concern the farm in general, and not any 

 field or object in particular, and is not included in 

 the preceding articles, must be entered under this 

 title. Instances are: a bailiff's salary; payments 

 to rat or mole catcher ; mending roads ; expences 

 at markets, &c. 



Wear and tear includes all payments to black- 

 smith, carpenter, wheelwright, harness-maker, &c. 

 But in the division of this article, there must be 

 a variation from rhe preceding ; they are divided 

 over the whole farm, but these must be proportioned 

 differently: the arable lands will absorb the great- 

 est part of these expences: mowing grass very 

 little; and feeding ground still less. But to avoid 

 any arbitrary estimation when a rule can be esta- 

 blished, the proper mode of dividing this expence 

 per acre, will be by making the expence of the 

 teams a rule for it: to find how much per cent, or 

 In the pound, of the team accompt, this expence of 

 wear and tear amounts to, and charge it accord- 

 ingly. 



The team accompt is that which is in general 

 more mistaken than any other on a farm. Nothing 

 is more common, than every day to see accompts 

 in which ploughing is charged at 4s. an acre, or at 

 5s. or at IDs. or whatever may be the hiring price 

 of the country : but few words are necessary to shew 



t,hat 



