552  The  Yorkshire  Farm-Prize  Competition , 1883. 
6.  Mode  of  Book-keeping  followed. — This  is  simple,  yet  explicit. 
Stock  is  taken  regularly  at  the  end  of  the  year.  Every  beast  is 
entered  singly  on  the  left-hand  page  of  the  book  ; those  bought 
have  the  cost  of  keep  added.  When  sold,  the  price  is  entered 
on  the  opposite  page,  which  at  once  shows  the  profit  on  each 
beast.  When  stock  is  taken,  those  not  sold  are  entered  on  the 
sale  side  at  the  price  at  which  they  are  valued  in  the  stock- 
taking account.  When  the  columns  are  summed  up,  the  balance 
shows  the  total  profits  on  cattle  for  the  year,  the  dairy  excepted. 
The  different  lots  of  sheep  and  other  stock  are  entered  in  the 
same  manner. 
The  redeeming  feature  in  grazing  farming  is  the  absence  of 
items  on  the  expenditure  side  of  the  balance-sheet ; 20 1.  covers 
the  whole  expenses  on  the  farm,  other  than  rent,  rates,  wages, 
and  artificial  food. 
It  was  gratifying  to  the  Judges  to  find  that  the  balance-sheet 
for  last  year  was  satisfactory,  and  that  the  good  management 
exemplified  on  the  farms  will  in  average  seasons  yield  a fair 
profit. 
The  great  saving  clause  in  this  sort  of  farm  is  no  doubt  the 
small  labour  bill.  In  busy  seasons  Mr.  Davis  must  do  the 
work  of  two  men  himself,  otherwise  it  is  difficult  to  conceive 
how  the  farm  wages  account  for  the  twelve  months  should  stand 
at  only  105/.,  on  a turn-over  of  above  4000/. 
Management  of  the  Dairy.' — Though  this  is  strictly  a grazing 
farm,  the  facilities  for  dairying  which  the  holding  possesses, 
owing  to  its  contiguity  to  Gargrave,  is  not  lost  sight  of.  The 
produce  of  the  cows  is  sold  principally  as  new  milk  at  lOd.  per 
imperial  gallon.  On  reference  to  the  balance-sheet  the  Judges 
found  this  item  realised  in  1882  the  sum  of  211/.  Is.  [ )d . A 
little  butter  is  also  sold. 
Class  I. — Commended. 
Mr.  Henry  Holdens  Farm,  Halton  East,  Skipton. 
This  farm,  though  differing  in  some  respects  from  Holme 
House,  is  of  much  the  same  character. 
Halton  East  is  situated  about  four  miles  north-west  of  the 
town  of  Skipton.  The  house  and  buildings  are  in  the  village 
of  East  Halton. 
This  holding  consists  of  300  acres  of  meadow  and  pasture 
land.  It  is  the  property  of  George  Lane  Fox,  Esq.,  and  has 
been  held  for  eleven  years  by  Mr.  Holden  under  a yearly 
tenancy.  The  time  of  entry  to  the  land  is  at  the  New  Year,  to 
the  house  and  buildings  on  May  13th.  It  is  described  on  the 
certificate  of  entry  as  “ heavy  land  in  general,  with  clay  subsoil." 
