DECEMfiSft. 605 



the cows have turnips, the sheep have turnips ; how 

 is this to be accounted for ? [t creates a new dif- 

 ficulty ; but we must examine the best mode of 

 clearing it. 



If the cattle accompt be charged with the prime 

 cost of the turnips, that is, with the expence of 

 cultivating them, it will by no means be fair, for 

 the expence is usually greater than the value ; and 

 a man may, in a turnip country, buy them cheaper 

 than he can cultivate them ; he submits in some 

 cases to a known loss, because he knows he shall be 

 more than repaid in the barley that follows ; but to 

 transfer this loss to the cattle would be unfair. 

 One way of proceeding is, to value the turnips at 

 what they would sell for, and to debit the cattle ac- 

 compts with their respective consumptions. But 

 there are two prices of turnips; one, for carrying 

 the crop on to another man's land ; the other, for 

 eating them in the field. The latter ought to be 

 the rate chosen on this occasion, charging the cattle 

 with the labour and cxpences of carriage. But the 

 actual profit is a better guide. 



Here, therefore, at the end of the year, five or 

 six, or more, unsettled accompts are open, not one 

 of which can be closed but by reference to each 

 other. Hence arises the great complexity of* the 

 farmer's accompts ; but, amidst this apparent con- 

 fusion, order must be made to arise, or our labour is 

 vain. 



The reader will see that the main question on 

 which this arrangement depends, is this shall the 



profif 



