from March 25, 1838, to March 25, 1816. 



37 



Brought" forward . . . £696 12 0 

 The inventory, including tillages, manure, 

 implements of husbandry, &c. amounted 

 to 972 2 7 



1668 14 7 



To this should be added for ploughing and 

 sowing the spring and turnip crops, 

 taxes, and other expenses incurred be- 

 fore any return can be expected from 



the farm, at least 300 0 0 



Add one year's maintenance for the tenant 



and his family, say . . . . 200 0 0 

 One year's rent . . . . 150 0 0 



350 0 0 



£2318 14 7 



— the capital which a tenant should have on entering a farm of 

 230 acres, 3 roods, 2 poles; or 190 acres, 5 poles, arable, and 

 40 acres, 2 roods, 37 poles, pasture, — being very nearly 10/. per 

 acre. 



From further reference to the account it will be seen that 

 during the first seven years the receipts, after deducting the pay- 

 ments, were not sufficient to pay the rent and provide for the 

 tenant's living, and consequently a further sum had to be annu- 

 ally advanced for that purpose: — 



£. s. d. 



In 1838 the receipts 



amounted to . . . . 935 9 1 



Sum required to balance at 



Lady-day, 1839 , . 352 9 6 



£1287 18 7 



£. s. d. 



And the payments to . . 971 2 7 

 Add one year's rent . . 150 0 0 

 One year's tenant's living, or 



interest on 1668Z. 14s. 7d., 



the sum paid for tillages, 



stock, &c. in 1838, at 



10 percent 166 16 0 



£1287 18 7 



To Lady-day, 1839, the sum required as above was . 352 9 6 



„ 1810, „ „ 286 8 0 



1841, „ „ 183 4 9 



„ 1842, „ „ 470 1 10 



„ 1843, „ „ 498 11 7 



1844, „ „ 217 2 10 



1845, „ „ 140 19 4 



Total 2148 17 10 



Interest should be allowed upon these sums from the time they 

 were advanced to the spring of 1846, at the same rate as upon 

 the rest of the capital employed in the farm ; but as the rent is 

 not usually paid till the end of the year, and the tenant's main- 

 tenance is not paid all at once, I have allowed interest from the 

 spring of 1839 only. 



The farm account is as follows : — 



