Tlie Farming of Westmorland. 23 
;'OMPAUKn WITH PLOUGIIlNfi. 
Foun-CouRSE Systesi. 
Fird Year. 
Cost of ploughing, rolliug, aud harrowing .. .. 
3eed 
Reaping 
Darting, liousing, and mariceting 
rhrasliing 
Rent and taxes 
Dats, 40 bushels 
Straw 
Profit 
Second Year. 
Deep ploughing stubbles in November 
pring harrowing and grubbing 
Second ditto 
Cleaning, &c 
titching, 3s. ; seed, sowing, &c., lOx. 
10 cwt. superphosphate 
Thinning and cleaning 
Palling, carting, &c 
Rent and taxes 
20 tons swedes, value on ground ! 10 
I Third Year. 
'Ploughing aud harrowing 
Seed 
Grrass-seeds 
Sowing grain and seeds . . 
Reaping 
Carting, housing, and marketing 
Thrashing 
Rent and taxes 
Oats, 40 bushels 
Straw 
Profit 
Fourth Year. 
iFive sheep, at 2!>^ 
Charges and contingencies 
Rent 
Wool of five sheep ' 
Five sheep, at .'^Ts. Gd 
Share of profit on bullocks, 1 to 8 acres 
Profit 
X, 
s. 
.1 
a. 
^. 
-V. 
6'. 
,/ 
((. 
0 
13 
0 
0 
15 
0 
0 
13 
0 
0 
5 
0 
0 
8 
0 
2 
2 
0 
6 
0 
() 
1 
1 
10 
I) 
- 
14 
0 
7 
10 
0 
/ 
10 
() 
0 
12 
0 
0 
5 
0 
0 
5 
0 
0 
10 
0 
0 
13 
0 
4 
0 
0 
1 
5 
0 
u 
12 
0 
0 
10 
1 
4 
0 
10 
4 
0 
1 
0 
12 
0 
•• 
0 
15 
0 
1 
5 
0 
0 
5 
0 
0 
13 
0 
0 
5 
0 
0 
8 
0 
2 
2 
0 
6 
0 
0 
1 
10 
0 
1 
5 
0 
7 
10 
0 
- 
10 
0 
G 
5 
0 
0 
5 
0 
2 
2 
0 
2 
10 
0 
9 
7 
6 
0 
10 
0 
3 
15 
6 
12 
7 
G 
1 12 
1 
7 
G 
Years' Net Profit. 
First year 2 14 
Second year 
Third year 1 5 
Fourth year 3 15 
Credit, farmyard manure from ploughing laud . . . . 0 15 
8 9 6 
Balance in favour of grazing 310 6 
12 0 0 
grazing side of the account for top-dressing. 
