( 258 ) 



The capital pays ii /. lo x. '^er cent. 



If the farm is laid down, the account will 

 be, not accurately, but nearly as follows : 

 Expended on the farm, - £. 2860 6 I 

 Grafs-feeds for 260 acres, - 260 00 

 Sowing, &c. &c. &c. - 0,000 



300 Acres, at 2 /. - £, 600 o o 



Old rent, - ^. 120 o o 



Intereft of 3150 /. 157 00 



277 10 o 



Annual profit, - - ^. 322 10 o 



Rent, at 2 /. - - 600 o o 



Old rent, - - 120 o o 



Improvement, - - jT, 480 o o 



The capital pays 14 /. 2 s. And I fhould 

 remark, that this profit in both accounts 

 is very confiderable ; for it is an abfolute 

 certainty, liable to no dedu(5lions whatever, 

 and open to no chances. It is a branch of 

 the bufinefs in which the gentleman is fully 

 equal to the farmer ; and upon the whole, 

 in eftates of poor, wet, cold loams, is an 

 excellent and profitable method of dlfpofing 

 of large fums of money. 



General 



