6O6 DECEMBER. 



profit or loss on live stock be assigned to the stock by 

 a valuation per week ; or, to the land they feed on, by 

 a division per week of the actual profit or loss arising ? 



Suppose that two hundred pounds profit would 

 be the balance of the sheep accompt if food be not 

 charged ; shall this sum stand as profit, and the 

 fields fed charged necessarily with loss ; or shall 

 that balance be distributed proportionably among 

 the fields which have supported the flock ? The 

 balance of the accompt, 2001. amounts to 6d. per 

 head per week for 52 weeks ; they have been fed 

 15 weeks in grass-lands fed, 10 in grass -lands mown, 

 12 in Great Staines (a clover crop), 5 in Ardera 

 (ruta baga), and 1O Jermyn (turnips). It is easy to 

 divide the total among them ; and if he wishes 

 further accuracy, he may vary the price per week, 

 according to the scarcity or real importance of the 

 several sorts of food ; but still keeping to the real 

 total. This method of dividing the profit among 

 the crops, is far preferable to assigning the 2001. as 

 profit to sheep. 



This remark applies equally to all the other live 

 Btock accoinpts. 



The farmer sees clearly what he makes by the dif 

 ferent kind of stock, by turning to their respec- 

 tive accompts ; but none of them appear in the pro- 

 fit and loss accompt ; there they are absorbed in the 

 accompts of the distinct arable fields which produced 

 food; and in the two others of grass- fed and grass- 

 mown, or in the two last thrown together in one 

 pf grass-land, 



That 



