— I22I O O 



Total fecond year's expencc, 184 i o 



The flraw of Ho acres of oats, is an ob- 

 je6l too important in making manure to 

 be omitted : for this purpofe, the 50 acres 

 of fpare turnips, I allot to fatting oxen in 

 the farm- yard, that they may eat what 

 they like of the ftraw, and tread the reft 

 into rich manure, which being turned over, 

 mufteaily next year be mixed with lime, 

 and carried on to ihe grafs land, an im- 

 provement that will be of great utility. It 

 is the cleareft method in thefe accounts to 

 ftate the expences of horfcs at a certain 

 fum, rather than to forni tedious deduc- 

 tions from the crops. The flieep are fup- 

 pofed to pay fomcthing better than the 

 firft year, and that will increafe from the 

 improvement of the breed. They are ever 



to be kept folding as fbon as the oats 



are 



