176 A Walk from 



farms. I do not believe that 100 laboring men and 

 boys could be found on one establishment in Great 

 Britain more temperate, intelligent, industrious, and 

 moral than the set employed by Mr. Jonas. Still, 

 notice the tax levied upon his land by this beer-impost. 

 It amounted last year to three English shillings, or 

 72 cents, on every acre of the five consolidated farms, 

 including all the space occupied by hedges, copses, 

 buildings, &c. Suppose a Maine farmer were obliged, 

 by an inexorable law of custom, to pay a beer-tax of 

 72 cents per acre on his estate of 150 acres, or 108 

 dollars annually, would he not be glad to " commute " 

 with his hired men, by leaving them in possession of 

 his holding and migrating to some distant section of 

 the country where such a custom did not exist ? 



The gross income of this great holding it would be 

 more difficult to estimate. But no one can doubt the 

 yearly issues of Mr. Jonas' balance-sheet, when he has 

 been able to expand his operations gradually to their 

 present magnitude from the capital and experience 

 acquired by successful farming. Perhaps the principal 

 sources of revenue would approximate to the following 

 figures : 



2,000 fat sheep and lambs at 2 4,000 



150 bullocksat 25 3,750 



Carried forward 7,750 



