172 
Farm Capital. 
£ s. (L 
Brought forward .. .. 202 5 0 
The seventh field of 10 acres, spring beans after wheat : — 
Manuring, 15 two-horse loads, filling, carting, 
and spreading, at 15s. per acre 7 10 0 
One ])loughing, at 15s. per acre 7 10 0 
Dibhing, at 7s. Gd. yev acre 3 15 0 
Harrowing, at 2s. Gd. per acre 15 0 
Three bushels of seed per acre, at 5s. per bushel 7 10 0 
27 10 0 
The eighth field of 10 acres, spring beans after wheat : — 
At the same cost as the last 27 10 . 0 
The ninth field of 10 acres, clover after fallow wheat : — 
The seed bill, whatever it may be, is generally charged, say — 
60 lbs. red clover, at 9d. per lb 2 5 0 
40 lbs. cow-grass, at lOd. per lb 1 13 4 
20 lbs. Timothy, at 8d. per lb 0 13 4 
20 lbs. trefoil, at id. per lb 0 (> 8 
Sowing, 2s. Gd., harrowing, Is. = 3s. Gd. per acre 1 15 0 
G 13 4 
The tenth field of 10 acres, bare fallow after wheat 
£2C3 IS 4 
The above 50 acres of wheat and 20 acres of beans will require to 
be hoed and weeded, which, if well done, will on an average 
cost 8s. per acre * 28 0 0 
The 50 acres of wheat will also cost about 14s. an acre for reaping if 
no beer is given ; 3s. Gd. an acre carting and stacking, including 
team labour ; Is. per acre paring and finishing the ricks ; and 
Is. Gd. per acre thatching ; or 11. per acre CO 0 0 
The 20 acres of beans will also cost about 10s. an acre hacking ; 
3s. Gd. carting and stacking ; Is. paring; and Is. 6d. thatching ; 
or 16s. per acre 16 0 0 
The 30 acres of upland meadow-hay and the 10 acres of clover- 
hay will, by the time the hay is stacked and thatched, have 
cost about 18s. jier acre 36 0 0 
There will also be required, in addition to the piece-work included 
in this account, 3 months' wages for 4 men — viz., a waggoner, 
a shepherd, and two labourers without beer at 13s. each per 
week — and one boy, at 3s. Gd. per week 33 6 0 
£1(53 6 0 
The farmer's next care will be the selection of his implements. 
The amount of money which he will require for this purpose 
will depend in some measure on the situation of his farm and 
buildings, and whether the latter are placed within a convenient 
distance of his arable and meadow land or not. If this is not the 
case, an extra horse and cart, with driver and horse-tackle, will 
be required. But supposing that the fields are so conveniently 
* This sum had been actually paid on the farm to get the ■wheat thoroughly 
hoed. It was admitted tliat 5s. per acre was for wheat a high price, and a 
sufficient allowance for the district. — P. H. F. 
