( 2%e ) 



market with his corn but he may bring coals 

 back. 



It is to be obferved that in the foregoing 

 calculations I have fuppofed all the ploughing, 

 and lowing, and leading, fhould be hired and 

 paid for. Thefe accounts, as drawn out, lean 

 much in favour of the Old Syftem, as the ex- 

 pences are fewer in number than will really be 

 found in following that method. The calcu- 

 lations are made for the purpofe of fhewing at 

 one view the great difparity which will actual- 

 ly be founc^ to exift in the practice of the two dif- 

 ferent methods, on fimilar farms. As to afcer- 

 tuiningthe profits exactly, that is impoiTible ; as 

 the markets fluctuate in fo great a degree, that 

 no one can be correct in the valuation of cat- 

 tle or corn for fix months forward. I have con- 

 Handy eftimated the expences at a higher rate 

 than I know they may be done at, that I might 

 not be fuppofed to deal unfairly with the Old 

 Method. 



The fecond farm I mean to treat of is, of 



the grazing, breeding, and ploughing kind. 



It is fituated in Lincolnfhire, and confuts of 



three hundred and fourteen acres. Part of it 



is 



