DECEMBER. 



tint this is entirely fallacious: it is probably much 

 under the real expence. Every practical farmer 

 must know, that the way to have cheap tillage is 

 to keep the teams well employed : when a man's 

 own work is done his team stands still if he do 

 not employ it for his neighbours; to do which, he 

 will work for them below the value, and yet find 

 some advantage in it. In consequence of such a 

 conduct being common, to say that such is the 

 price of tillage can never be accurate. It has by 

 no means that best accuracy of price \ because you 

 cannot buy your commodity when you want it; 

 and he who depended on the market for all the 

 work of his farm, would soon find the state of his 

 fields calling for a very different system. 



The means of ascertaining the real expence <>f 

 all team-work is very obvious, but depends totally 

 and absolutely on accurate accompts. So much 

 per week in summer for their green food : so much 

 hny and oats enten ; so much for shoeing and far- 

 rier ; so much for the actual decline of value; and 

 so much in hbour for attendance, give the real ex- 

 pence of the team. In order to divide this total 

 expence among the work executed, a day-book is 

 necessary; which a man may keep himself, or trust 

 to his bailifr', as he pleases: it must contain the 

 work of the teams and men every day in the year, 

 specifying the field or business they are employed 

 in. At the end of the year the amount of expence 

 is proportionally divided among the work, and 

 a q 4 the 



