ECONOMY OF FARMING. 131 



RECEIPTS. 



From cattle and grain 4,600 florins. 



The inventory of the present year is greater than the 



former 800 " 



Sum of Receipts . . . 5,400 " 

 Deducting expenditures, there remains 400 florins as the income of the stock- 

 capital of 4,000 florins, and this shows us that the ground-capital has been at a rate 

 of interest of 5 per cent, the inventory at 10 per cent., and the stock capital at 10 per 

 cent. ; yet not the whole of the stock-capital has been repaid in cash, but a part, 

 namely 800 florins, is contained in the inventory. 



7. The next object of Farm Accounts is to know the profits or losses 

 which one experiences from the different branches of farming. 



8. To attain this object, it is not sufficient merely to keep an account of 

 the expenditures and receipts in cash ; we must also distinguish all the 

 work, and every expenditure of money and products of the farm, and for 

 what they have been laid out. 



9. If a charge is made to any product of the soil of what it comes to in 

 the ground-rent, and in the interest of the inventory, as well as in taxes of 

 all kinds, of what has been expended for the same in money, products of 

 the farm, and in labor ; and if that which it has produced is credited ; 

 then the difference of these two sums shows the profit or loss of the same. 



10. The sura of the ground-rents on all parts of the ground and soil 

 belonging to the farm must be divided, according to the proportion of the 

 objective and subjective values of the same. 



11. The interest of the property invested, with the exception of the 

 cattle, as well as taxes, must be divided, according to the same propor- 

 tion as in the case of the ground -rents, over the soil. 



12. To the different fields or fruits cultivated on the same, as well the 

 plants for fodder and for trade, must also be reckoned the labor performed by 

 one's own or other cattle, and men, and the manure carried out on the field. 



We have already shown how the cash-value of a day's-work of cattle and men 

 may be ascertained, and also before explained our view of the value of manure, 

 and therefore merely refer to them. — See § I. A. a. 8. and b. 24, and III. B. 2. 



13. But, because the manure brought on the field is only gradually 

 consumed, according to the quality of the same, the fruits which are culti- 

 vated, the mode of culture, the climate and the soil ; therefore to the 

 fruits, which vary on the same cultivated land, must be charged a part of 

 the cost of manure, corresponding to these circumstances. — See <§> 111. B. 2. 



We carry out, for example, on one yoke of plough-land, 300 cwt. of manure, 

 worth 24 metzen of rye. On this field we cultivate maize, barley, clover, and wheat; 

 we must, therefore, charge to maize — as it yields the greatest product and consumes 

 the whole animal part of the stall-manure, and a great portion also of the vegetable 

 — ^ of the manure; and the more so because, by hoeing and hiUing, much is also 

 dissipated. To the barley must be charged ^ ; to the clover ^ ; and to the wheat 

 T^ ; therefore, the manure is charged : 



1st year, the value of 12 metzen of rye. 

 2nd „ „ 6 



3rd „ „ 3 



4th „ „ 1^ 



Did only -fV of the manure remain after the clover, then would the wheat yield 

 a very scanty harvest ; but, as the clover furnishes an increase of manure by it, 

 roots, which in the foregoing case equal 0.20 of the original quantity of manure, 

 therefore the wheat has nutriment enough in the soil. But, for this reason, the 

 manure-account stands differently, since to clover only ^ of the portion of mannre 

 consumed by it as above ought to be charged, but to the v/heat crop that follows 



