302 
Frenck Experimental Farm at Vaiijours. 
Tlie Balance- Slieet. 
The balance-sheet published in the year 1860 will give a 
general view of the financial position of enterprise thus far. Its 
two predecessors had likewise, not unnaturally, shown a deficit 
for 1857 of 170/. ; for 1858 of 290/. 
Balance Sheet, 1860. 
Assets. £. s. d. 
Cash in hand 128 7 0 
Various Debtors. 
Banker 124 3 0 
Shares not taken up . . . . 68 0 0 
Various Debtors for Goods) , , „ 
supplied I 259 14 0 
Stock ;. 680 16 0 
" Plant " for Irrigation .. 152 17 0 
Dead Stock 421 11 0 
Underground Pipes .. .. 126.3 12 0 
Growing Crops 961 5 0 
Crops in hand 515 12 0 
Improvements, Manures, &c. 753 10 0 
Correction from last Year's) „,» ,o n 
Account j -n7 12 0 
Balance 451 1 0 
Odd pence omitted in Eng-) o 5 0 
lish statement ) 
£5999 5 0 
Accounts showing a Credit 
Balance. 
Poultry-yard 
e, 
19 
0 
Corn in Granary 
24 
18 
0 
Dead Stock 
17 
7 
0 
Straw in hand 
56 
6 
0 
Eye-grass 
19 
0 
0 
Dairy 
12 
4 
0 
M. Huimy 
0 
5 
0 
Correction in Account 1859* 
217 
14 
0 
Balance 
451 
1 
0 
£805 14 0 
Debts. £. s. 
Smith (Landlord) .. .. 821 7 
Moll (Manager) 362 16 
Due to various Tradesmen,] 
&c. (including Taxes, I , »„ „ 
42L OS.; Rent of Lands,! 
24?.) j 
Capital 4344 4 
£5999 5 
Accounts Indebted. 
Winter Oats, 1859 .... 0 2 6 
Spring Oats, 1859 .. .. 88 12 0 
Flock 148 6 0 
Wheat, 1858 19 4 0 
Wheat, 1859 208 8 0 
Beet 6 40 
Rape 21 15 0 
Sour Kraut . . 0 3 6 
Embankment on Canal . . 14 0 0 
Carrots 0110 
Cabbage 14 0 
Turnips 12 0 
Green Rye 15 9 0 
Lucerne 30 12 6 
Meadows 83 8 0 
Potatoes 8 4 0 
Rye, 1859 7 4 0 
Pigs 0 15 0 
"Dardelle " {?) 0 16 0 
Manure 880 
"Halfand" 2 10 6 
Horses 910 0 
Injury from Game and Vermin 128 15 o 
£805 14 0 
It appears from the form of this document that each crop is 
separately charged with rent, labour, seed, &c., and credited with 
the sum it produces. The fixed charges for drains, irrigation, &c., 
fall so heavily upon the land, that a crop, unless much above the 
average, cannot be remunerative. The charge for wear and tear 
* This entry refers to some payments made on account of drainage, an outlay 
■which the landlord has undertaken to meet. 
