( 20(5 ) 



to remind the reader of the many difad-* 

 vantages a gentleman labours under in 

 arable farms, that he may make, in his 

 own mind, fuch allowances in the profits, 

 as to himfelf feems moft juft. 



The third rank in the fcale, is poflefled 

 by two farms, 300 acres clay foil, one- 

 third grafs, and two-thirds arable, the 

 arable cultivated with cabbages in a courfe, 

 and the 400 acres all grals. Thefe farms 

 each give a profit of 23/. 16 s. per cent. 

 which is confiderable ; but the grafs one 

 is to be preferred, for the numerous reafons 

 fo often given. It is more fure, fubje6t to 

 very few deductions unreducible to calcu- 

 lation, open to much lefs knavery, and 

 much eafier conducted, than arable farms. 



The fourth farm, is the arable one, 430 

 acres on a clay foil : The profit from it is 

 great, but fubjed, like the reft, to uncal- 

 culated objedions. 



The fifth, is the arable farm laid down 

 to grafs, which yields ig per cent. ; 

 There can be no doubt of the real profit of 

 this farm : Grafs ones, in whatever form 

 they appear, can never be attended with 

 a balance on the wrong fide of the account; 

 r and 



