24 Of Farming Accounts. 



are nearly in a state of waste, contain the same rules of husbandry, with 

 great injury to the occupier, and frequently leading to litigation. 



In some leases a plan of management is inserted; but many consi- 

 der it more advisable, where the tenant is a person of skill, character, 

 and capital, to leave this to his judgment, and to bind him down to 

 those regulations only, which may secure the landlord against any 

 danger from the land being exhausted, at the termination of the lease ; 

 which is effectually secured, by enforcing an alternate white-strawed 

 and green or pulse crop. 



It is sometimes agreed, that the outgoing tenant shall be entitled to 

 the stable-yard manure made during the winter preceding the last crop 

 he grows, for which the incoming tenant shall be bound to pay a fair 

 value. 



Again, the straw of the last crop is sometimes given to the incom- 

 ing tenant, in return for the expense and trouble of cutting down the 

 crop. 



Michaelmas is less expensive, and greatly more convenient to the 

 incoming tenant, than any other of the four quarters, for entering 

 on a farm, and it is not any disadvantage to the outgoing one ; for 

 which reason farms let more readily at that season than any other, 

 which is such an object to the landlord, as should induce him, to pre- 

 fer having his leases determined at that time. 



No. IV. 



OF FARMING ACCOUNTS. 



THE keeping of regular accounts, has been found fully as advantage- 

 ous in farming, as in other business ; and hence forms have been de- 

 vised, for recording agricultural, with as much accuracy as commercial 

 transactions. Such regular statements are strongly recommended to 

 the attention of those who carry on the business of farming, to any 

 great extent. Minute attention, however, cannot be expected from the 

 generality of occupiers, though every farmer, who is anxious to suc- 

 ceed in his profession, will at least resolve, annually to prepare regu- 

 lar accounts of the produce, expenses, and profit, derived from his 

 farm. As a model for such statements, the following account is given, 

 of a farm consisting of 553 Scotch, or 691 English acres, drawn up 

 by the late George Rennie, Esq. of Phantassie, who was justly con- 

 sidered at the head of the farmers of East Lothian. 



Before detailing the particulars, it is proper to state, that as the farm 

 contained different soils, a part of it was managed according to the four- 

 course, and the remainder according to a six-course plan. 



The first part, which consisted of about 252 Scotch acres, was 

 cultivated in the following manner : 1. Fallow; 2. Wheat; 3. Clo- 

 ver and rye-grass, either soiled, or converted into hay ; 4. Oats ; 

 5. Beans, drilled and horse-hoed, but partly tares * ; and 6. Wheat. 



Five acres were annually sown with tares, of the field destined for beans. 



