Canadian Agriculture. 
287 
Second Year — Expenditure. 
£ s. d. 
Labour — man and girl 84 0 0 
Extra labour, barvest and threshing 30 0 0 
200 bushels wheat for seed 32 0 0 
Seed, oats and feed 36 0 0 
Hay 15 0 0 
Maintenance 100 0 0 
One sulky plough 15 0 0 
Repairs and contingencies 30 0 0 
Twine 7 0 0 
Threshing 40 0 0 
£395 0 0 
Secokd Year — Eeturss. 
£ s. (J. 
140 acres wheat, 3500 bushels 560 0 0 
10 acres oats, 500 bushels 40 0 0 
Boots 20 0 0 
£620 0 0 
" In the third year, and each year thereafter*, the system of summer fallow 
is adopted, and the land cropped is 140 acres, leaving a diiferent one-third 
thereof at rest each year. The crop will consist of 110 acres of wheat and 20 
■of grain and roots for feed ; and the expenditure is about tlie same as that of 
the second year, saving that the cost of hay is dropped out, it being needless 
to carry it forward year by year. 
" This will give expenditure £365 
And crop returns — wheat, other grain, and roots, as 568 
Or a net profit of £203 
" The estimates for a oOO-acre farm may be api^roximately arrived at by 
multiplying the capital account of the 213-acre farm by 2, the cuiTent 
-account by 2i, and the income by 3, producing the following results : — 
" Capital account .. £1266 £ s. 
Current account 987 10 
Income 1504 0 
Xet profit £516 10 
Or a net profit of 23 per cent, on the whole exjienditure. 
" For a farm of 1000 acres, by adding one-third to the capital account of a 
500-acr e farm, one-half to the current account, and two-thirds to income, as 
follows : 
" Capital account ,, £1688 £ .<;. 
Current account 1481 5 
Income 2506 8 
£1025 3 
Or a net profit of 32 per cent. 
" Cost of stock : working oxen, 35Z. per yoke ; milch cows, 12/. to 14/. for 
good grade ; young pigs, 16s. to 2?. each ; sheep, 1?. 4s, to 21 each." 
