6O4 



but it is, upon the whole, less objectionable than a 

 valuation per week, which must, in the nature of it, 

 lead to error. On this principle, the accompt may 

 be kept in the following manner : 



One accompt opened for mowing ground, to which 

 tbe renV tithe, taxes, and all expences, in one 

 total for every field mown, are carried ; and the 

 credit of it to consist of the value at the market 

 price (carriage deducted) of the hay rnown, as de- 

 livered to the team, fatting beasts, cows, sheep, &c. 

 which several accompts ace debited with their re- 

 spective consumptions. 



But the fields which are mown have also an after- 

 grass, which is fed ; the accompt of the week's stock 

 which are supported by it, ascertains the value in the 

 manner presently to be mentioned. 



The accompt of feeding ground comes next: all 

 tbe total debits of the field must be carried to it. 

 The credit side to consist of the food of the teams, 

 charged at the price per week, suppose 3s. 6d., and 

 of that of any cattle taken in to joist. These articles 

 may be arranged; but those which result from profit 

 on stock kept are not so easy. 



There is farther, .a sheep accompt ; a dairy one ; 

 and another for fatting beasts. In these are to be 

 charged all the expences peculiar to those ar- 

 ticles : shepherd's wages ; market expenccs, &c. to 

 the sheep ; fuel, straw-yard, &c. to the cows; and 

 the purchase money of lean stock to the fatting 

 beasts. 



Further : the fatting beasts are put to turnips ; 



the 



