693 
Report  of  the  Judges  of  Book-Keeping. 
community  is  not  known,  then  an  action  may  be  brought  as  aforesaid  against 
either  of  the  owners  or  occupants  of  the  said  land. 
Be  it  further  enacted,  that  where  the  occupant  of  any  land  shall  eradicate 
and  destroy  any  barberry  bush  growing  thereon,  or  in  any  of  the  fences 
belonging  to  the  same  (which  such  occupant  is  hereby  authorised  to  do,  and 
every  action  to  be  brought  against  him  for  so  doing  shall  be  utterly  barred) 
or  shall  be  obliged,  pursuant  to  this  act,  to  pay  for  pulling  them  up  or  cutting 
them  down,  that  then  the  owner  or  proprietor  of  such  land  shall  pay  the  said 
occupant  the  full  value  of  his  labour  and  cost  in  destroying  them  himself,  or 
what  he  is  obliged  to  pay  to  others  as  aforesaid ; and  if  such  owner  or  owners 
shall  refuse  so  to  do,  then  it  shall  be  lawful  for  the  said  occupant  or  occupants 
to  withhold  so  much  of  the  rents  or  income  of  the  said  land  as  shall  be 
sufficient  to  pay  or  reimburse  his  cost  and  charge  arising  as  aforesaid. 
This  Act  to  continue  in  force  until  the  tenth  day  of  June,  One  Thousand 
Seven  Hundred  and  Sixty-four. — Reprinted  from  the  ‘ Lynn  News/  December 
23rd,  1882. 
XXVIII. — Report  of  the  Judges  of  Book-Keeping. 
In  compliance  with  the  wish  of  the  Council,  that  the  Judges  who 
examined  the  large  number  of  systems  of  farm  accounts  sent  in 
competition  for  the  prizes  offered  by  the  Society,  should  “ draw  up 
such  a plan  of  keeping  those  accounts  as  they  would  recommend 
to  English  farmers,”  we,  the  said  Judges,  have  endeavoured  to 
comply  with  that  desire,  and  now  lay  before  the  Council  the 
result  of  our  consideration  of  the  question.  We  recommend  : — 
1.  A Diary  combining  the  cash  account  with  a daily  record 
of  all  farm  transactions. 
2.  A Farm-account  book,  showing  in  columnar  form  all 
payments  and  receipts ; and  at  the  end  of  the  book  a form  of 
balance-sheet  for  each  year  (see  pp.  694-701). 
These  two  books,  correctly  kept,  would  enable  the  occupier  of 
any  farm  to  see  the  annual  result  of  his  farming. 
Our  object  has  been  to  lead  those  farmers  who  keep  no 
accounts,  or  none  which  deserve  the  name,  to  do  so  in  future  by 
placing  before  them  a simple  form  which  they  can  keep,  with 
the  least  possible  trouble,  and  which  will  show  what  farming 
does  for  them  in  every  year.  We  believe  the  Council  will  best 
promote  that  object  by  sanctioning  these  two  books  only.  It  is 
not  that  we  doubt  the  value  of  other  books,  especially  Labour- 
book,  Cash-book,  Stock-book,  and  Ledger,  or  see  reason  to 
recommend  any  material  change  in  the  forms  already  given,  but 
we  fear  that  to  ask  the  class  of  farmers  whose  interests  we  are 
considering  to  go  beyond  the  two  first  books  might  deter  them 
from  beginning  to  keep  any,  and  it  is  not  necessary  to  help 
those  who  already  keep  their  farm  accounts — they  will  generally 
prefer  to  do  so  in  the  form  to  which  they  are  accustomed. 
Believing  that  the  two  simple  forms  which  we  recommend 
will, 
