As they principally attach to the team, the proper mode of setting them down is, after ascertaining them at so much per pound on the team account, to charge thus proportionally per acre. The land appropriated for feeding grass will have very little concern in them, and that for mowing by no means much. To settle the expense of the team work, the green food for the teams in summer, the hay and oats consumed, the shoeing and farrier ing, their real decline in value, the pay for attendance, are each to be itemed down separately ; and to apportion the whole expense to the work executed by them, a day-book must contain an account of this work every day in the year, with a specification of the field or business they were engaged in. At the end of the year a clear result may be obtained, by pro portionally divid;ng the amount of the expense among the work. The article manure should be arranged under the head farm-yard, and is one of the most complex and difficult. This account should be charged with the price of the straw used in the yard, at what it could be sold for, deducting the carriage, and it should be credited with the price per week of keeping the cattle. All the labour employed in turning over the dung and cleaning the yard is charged to this account.. The total expense of the dung,when carted to the land, is divided by the number of loads, giving so much per load : it should he charged the following year on the lands on which it is spread, although the benefit of it is not confined to that single year : but keeping open the account for a longertime would expose to great and inextricable confusion. One of the most complex of all accounts is that of grass lands fed. To reduce the difficulty, one account should be opened for mow ing ground, to which all expenses of rent, tithe, taxes, &c. should be carried for every field mown ; while its credit con sists of the value, at the market price of all the mown produce, as delivered to the cattle of any description. The after grass on these fields must be estimated at a certain sum per acre, and charged to the account of feeding ground. To this ac count must be carried all the debits of the fields fed, while the credit should consist of all the food of the team, at a certain weekly estimate ; and of any cattle taken to joist. The account for sheep, dairy, and fatting beasts, is each to be charged its peculiar expenses ; wages, hurdles, shepherd, &c. for the fast; fuel and straw,
&c. for the second ; and the purchase nioney of lean stock for fatting beasts. Amidst all this minuteness and complexi ty of account, order must be prodticed. The cattle, cows, and sheep, have turnips, with respect to which the estimate of them must be made, not at what they cost, but ad what they would sell for eaten off the field, as they cost more than the latter price, and were intended to repay in the crops for which they prepare. The books should be every year balanced, about the season at which the farm was entered up on; and, to avo:d s.rbitrary valuation, the old year's accounts must be continued open considerably after the new ones have commenced, till the fatting beasts and the corti are sold, and those points decided, on which the profit or loss of the former year depended. By these means conjectures may be, in a g-reat degree, pre cluded, but not altogether, as these must extend to the estimate of the live stock bought and sold within the year, and to the implements of husbandry. The stock must be estimated every year; and in settling this estimate, their worth at the very time of ita being made, that is, the price they would then sell for, must be set down. With respect to fatting beasts, cows, and sheep, this proceeding must equally take place. Every year, also, im plements should be valued, and the ba lance must bc.- carried, where alone it is applicable,to the general head of wear:end tear.
minitteness and accuracy necessa ry forythis or any other efficient mode of account may deter many from its adop tion, and undoubtedly has this effect on thousands. The want of attention, how ever, to this subject has, unquestionably, been the cause to which many individuals may justly ascribe their failure in this art, and luts operated extremely to check the progress of it in general. The hints sug gested will be sufficient to etince its ge neral and particular importance, and in duce some, perhaps, to follow op, with care and correctness, a practice, which can alone enable them to give the fairresults of interesting- experiments, or qualify them to ascertain the psulicular causes of success or failitre genend managentent: The obscurity and perplexity of conjec ture can by such means alone be changed for the clearness of fact and the beauty of order; and, in short, they Call thus only decide with truth, and act with confi dence.