Aijleshy, Ribi/, and Rothwell Farms. 
441 
extensively adopted a system of subsoil ploughing, the subsoil 
following the ordinary plough, and thus obtaining a similar result, 
but at a very great cost, sometimes as much as 355. per acre. 
The old barns are now used exclusively for cutting straw into 
chaff, and as a receptacle for other fodder, the whole of the grain 
being threshed as just stated, and corn-houses provided for it, 
and for preparing it for market. The same people who do the 
threshing also crush and grind the corn for feeding purposes, by 
a portable crusher, which is worked by the steam-engine which 
drives the threshing-machine, and at the same time. 
Mechanical Work. 
As a head-carpenter and an under-carpenter are kept on the 
farms, and a blacksmith is employed at Aylesby three days a 
week, it is necessary to glance at their vvork under a special 
heading. 
The carpenters make all the farm-gates, on the pattern already 
described, and not a few are made for sale to Mr. Torr's personal 
friends ; but he does not profess to keep a gate-manufactory. 
The carpenters also do wheelwrights' repairing work, and they 
make all tlie carts and most of the waggons employed on the 
farms. Sometimes, one or two of the spring-waggons already 
noticed may be made for one of Mr. Torr's distinguished friends, 
but this is not often done. 
There is a blacksmith's shop at Aylesby, where all the shoeing 
for that farm and all repairs are done, and most of the iron work 
for machinery is made, by the blacksmith who comes on daily 
wages three days every week. All the horse-hoes, light har- 
rows, grubbers, and many minor implements, are home-made. 
At Riby the horses are shod at a contract price per annum. 
Farm Accounts. 
Great pains are taken with the accounts of the different farms. 
Mr. Torr is not content with a balance-sheet at the end of the 
year showing the general result of the year's operations, but he 
insists upon knowing the effect of each particular farm on the 
general exchequer. To get at this result, Rothwell farm sells 
oats to Riby or to Aylesby, and so forth, in the same manner as 
if they were farmed by different men. 
The labourers' accounts are kept in small books, one of which 
is devoted to each man ; they are posted fortnightly into tem- 
porary sheet-ledgers, and the balances are ascertained every quar- 
ter and paid ; the accounts are then posted In detail into the 
labourers' cashbook and ledger, and as a total into the labour 
account in the farm ledger. It will thus be seen that the men 
2 G 2 
