( i6 ) 



when no comparifon was making of the 

 fame farm in a different courfe of manage- 

 ment, was not fo eflential. Here it is ne- 

 ceffary to be more attentive : The only me- 

 thod which llrikes me is, to Hate the pro- 

 duce as before, and then dedud: the coft 

 of the former manure, with the profit there 

 ought to be on it. Suppofe ao per cent. 

 for a lefs profit, it would not anfwer to 

 manure. Suppofe we flate tlie account 

 thus : 



Price of the manure, 



Labour, - - - 



The broad -wheeled waggon and 

 two additional horfes are not, 

 in the former inftance, em- 

 ployed in manuring alone ; 

 we mufh not, therefore, de- 

 dud: the intcreft of the whole 



fum of their amount. — Part 

 of this article, and part of 



that of wear and tear, Sec. 

 we fhall call - - -1000 



Intercd :ii 20 per cc7it. - ji 12 o 



£.6g 12 o 

 That 



