IN SCOTLAND.

207 /

\ et profit does not altogether depend upon rent: the manwho enters upon a new lease with a higher rent, in a fewyears often gains more than his predecessor. The differencebetween the profits of these two cultivators of the soil, upontwo farms in, every other respect equal, ought to be exactlythe difference of the rent. But, in fact, this is not found tobe the case, where the farm under the new lease is not over-,rented.

The expences of farming vary considerably in the differentdistricts of Scotland . In Berwickshire and the Lothians, forexample, the expence of a pair of horses, including theirprime-cost,—their maintenance, the plough, cart, and allother implements of husbandry attached to them, with thewages of the farm-servant who attends them, is equal to thatof twelve Highland garrons, with three ploughs,—and theircorresponding imperfect implements of husbandry—with sixattendants, viz. three men and three boys, in the North High-lands or Islands . Yet the single ploughman, and his pair ofhorses, in the first district, will cultivate as much land as isdone by six men and twelve horses in the Highlands; and theland which he cultivates will yield a far greater produce—and, after paying a higher rent, will leave a greater profit tothe farmer, than what is made in those districts, where boththe farms and working cattle are small, and the soil and cli-mate interior to those of the South-east Lowlands.

In the Appendix , (NO. V.), some statements will be foundof the expence of fanning, and the profit attending it. Werean opinion, founded upon all the data that are given in thedifferent County Reports, to be hazarded, it might be urged,that the profits of farming do not probably much exceed 10per cent, of the capital employed in agriculture. On smallfarms they rarely amount to 10 per cent.; and on the largest,except where there are old leases, they seldom exceed 15Per cent. But as the rent of lands, and the value of monei 4over the whole of Scotland , have undergone so great changes,m the course of the last twenty years, it is impossible to asccr-