UCt. I. THE COUNTY OF FIFE. 255 



Let the number of cows be 1 2, the annual pro- 

 duce, according to the above calculation will 

 amount to - 10,4 8 o 



Value of the dung - - 15 o o 



209 8 o 

 The expence of feeding, &c. will stand thus : 



. s. d. 



12 acres of good pasture, at 403. per acre 24 o o 



4 acres doVer, for. summer food, at 61. 



per acre 24 o o 



5 acres turnip, for winter, at 4!. - 20 o o 

 900 stones of hay, at 5d. per stone - 18 15 o 

 900 stones of straw, at ^d. per stone - n 5 o 

 To a man aud woman for taking care of 



cows and managing the dairy - 28 o o 

 Interest of money laid out in purchas- 

 ing the cows, and for keeping up the 



the stock, and incidents - 20 o o 



146 o o 



L. 63 8 r o 



By this calculation the neat profits of a dairy of 

 1 2 cows amounts to 63 1. 8 s., which is a trifle 

 more than five guineas a-head. This, however, 

 may be thought to be no very great sum from 

 such a number of the best cows, so highly fed. 

 But it must be considered that the profit above 

 stated is not the only advantage arising from the 

 dairy. Besides the benefit of having his grass 

 and hay, &c. consumed upon his own farm, the 

 farmer reaps the full Value which these articles 

 would bring at market, and to which he looks, 

 in the first instance, for the payment of his rent, 

 and defraying the expence of management. 

 The dairy may, therefore, be regarded as a dis- 

 tinct concern, and the produce of it as additional 



