DECEMBER. 601 



a ton will pay about. 7s. or 8s.; but while the cattle 

 may be thus supported, the farmer may buy straw, 

 with a view to the clung, at 2Os. or 30s. a ton. 

 This contrast is difficult to settle. The price per 

 week is arbitrary, though actual : men take them at 

 those rates, because they have none, or not enough, 

 of their own ; and it is not ascertained what value 

 cattle will really pay for the straw ; which mny be 

 more, or may be less. The whole is uncertain. 



But with tUe straw of one's Own crop, there is a 

 double difficulty; because there must be two va- 

 luations instead of one. We must reckon so rniu-h 

 an acre, or load, for it, and so much a week for the 

 cattle that cat it ; but both suppositions. Among 

 counter objections, we must choose the least. The 

 best method, perhaps, is to charge the farm-yard 

 accompt with the price of the straw, at which it 

 could be sold, deducting the expence of carrying it 

 out; and to credit the same accompt with the price 

 per week of keeping the cattle; which price is 

 charged to the debtor side of the cattle accompt, as 

 a part of the expenccs of keeping them. Whatever 

 labour is bestowed on the dung, in shovelling and 

 cleaning yards, throwing up the urine, turning 

 over, &c. is charged of course to it. When the 

 whole is carted on the land, the total expence is 

 divided by the number of cubic yards, and the price 

 per yard ascertained. It is charged to the accompt 

 of the fields on which it is spread; and though the 

 whole advantage is by no means exhausted by one. 

 crop, yet the whole expence must be charged to 



the 



