DECEMBER. 603 



relating to the profit of sheep. Can any thing be 

 a clearer proof of the barbarity of accompts as they 

 are kept at present by flock- masters, than the sur- 

 prizing question once in agitation among them, 

 whether they gain or lose by their flocks ? a ques- 

 tion that then arose from Mr. Macro's paper on 

 that subject, published in the Annals of Agricul- 

 ture. Such uncertainty could not obtain, if far- 

 mers kept regular accornpts. The description of 

 the profits of a flock not being properly a calcula- 

 tion, but an accompt, it ought to be transcribed 

 from a man's private books; unfortunately, they 

 are kept in such a manner, that difficulties multi- 

 ply at every step in the endeavour to understand 

 them. 



Implements must all be valued every year, and 

 the balance, being the expence, carried to the wear 

 and tear accompt, of which it makes a part. 



One of the most complex and difficult accornpts, 

 if not the most so of all, is that of grass-lands, fed. 

 It involves itself with cattle of all kinds, with hay f 

 with the team, &c. ; and in such a manner as to 

 make an accurate separation very difficult. How 

 is the value of the food to be calculated ? If 3s. a 

 week for a cow or a bullock, or 6d. for a sheep be 

 charged, it is merely arbitrary: such estimates are 

 fallacious. They imply profits, but allow nothing 

 for losses. On the other hand, if the actual profit 

 or loss on the live stock be made the product ; in 

 that case, the grass-land must be made a mere cat- 

 tle accompt: there are obvious objections to this ; 



but 



