Of Farming Accounts. 27 



Various Articles. 



1. Rent 553 acres, at L.4 per Scotch, or L.3, 4s.) y ggio Q Q 



per English acre, . J 



2. Assessed taxes and statute labour, . 50 



3. Dung from distillery, . . . 200 

 N. B. The original materials furnished by the farm 1 



are supposed to be increased in value, to the above r 

 amount, by being manufactured at the distillery. J 



4. Interest on capital stock, (say L.6000,) . 300 



5. Tear and wear of perishable stock, - ,, 100 



L.2862 



Abstract of the above Tables, No. II. 



Value of seed, . } . i; . L.519 2 



Value of horse corn, &c. 640 16 8 



of servants' labour, . . . 1125 



Various articles, such as rent, &c. . 2862 



L.5146 16 10 



The Result. 



Value of produce, -,.., . . L.5792 4 



Various expenses, tf<Vv: '...*' :\ 5146 16 10 



Net profit, L.645 7 2 



The net profit seems to be L.I : 5 : 1 per Scotch acre, (or L.I : : 1 

 per English acre), which is a trifle more than eleven and a-half per 

 cent, upon the capital stock, besides the legal interest), supposing that 

 stock to amount to L.6000. 



