DECEMBER 281 



and trouble with the mercatt.' Another drove which 

 was sent at the same time to Hampton under Anthony 

 M'Caa, William Dun (of whom more hereafter), and 

 Thomas Little, produced 646, 6s. 3d. sterling. After 

 reckoning what he had paid in laying in* the stock, 

 the cost of their summer keep, and the expenses of 

 the drove, Sir Alexander comes to the melancholy 

 conclusion that his loss on the year's trading amounted 

 to 5415, 18s. 8d. Scots, 'which makes 8124 merks 

 Scots.' Taking the value of the depreciated Scots 

 currency as about 1 to 12 of English sterling money, 

 this represents a deficit of 450 sterling ; but the sale 

 of cows during the same year showed a profit of 1048 

 Scots or 87 sterling. In making out his balance- 

 sheet, the laird charged himself not only with interest 

 on borrowed money, but with 500 sterling, the esti- 

 mated annual value of the grazing occupied by the 

 herd ; so that the net result of this year's trading was 

 that he drew 157 from his grass parks instead of the 

 estimated rental of 500. Anyhow, at the end of that 

 year there was the snug sum of 600 guineas ' in the 

 large harn bag' and 124 guineas 'in the little harn 

 bag.' Other years showed a profit 140 sterling in 

 1715, 177 in 1720, and so on, with occasional losses. 

 The year 1728 was especially unlucky, as Sir Alexander 

 explains in the voluble way which makes his account 

 and stock books such entertaining reading. The drove 

 that season consisted of 746 oxen and ' stots,' which 

 are entered as costing 2677, 15s. 9f d. [sic.], 



'which by William Dun's bill of sale amounts to .2711, 4s. 

 6d., whereof to reduce of charges he gives in ane account 



