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be kept in cultivation, according to the rotations already men-tioned, by two horses, the produce of 10 acres of this will berequired for their maintenance; or a horse consumes the pro-duce of one acre out. of every six, which he cultivates, accord-ing to a four or six years’ course, and something more thanone acre out of every five which he ploughs annually.
§ 3. The third head of expence includes harness, shoeing,and farriery. The present prices of harness, of a mediumquality, amount to about L. 6, 10 s., for each horse that maybe either employed at the plough or single-horse cart. Theseveral articles are, bridle, collar and haimes, saddle andbreeching, chains, back and belly-bands, corn-bags, stablecollar, brush and combs. This harness may last about fouryears, so that the yearly expence for each horse will beL. 1 : 12 : 6, to which L. 1 : 7 : 6 must be added for shoeingand farriery, amounting together to L. 3 for each horse perannum .
The annual expence of a pair of horses, capable of per-forming the labour that has been assigned them, will there-fore consist of the following sums:
1. Interest of purchase money, decline in value, and insu-rance, - - - L. 15 12 0
2. Value of food, - - 73 2 6
3. Harness, shoeing and farriery, - 6 0 0
L. 94 14 6 *.
Which, upon 60 acres of turnip land, under a four years’ ro-tation, is L. 1 : 11 : 6-^ for every acre ; upon the land ac-tually cultivated in any one year, being 30 acres of corn and15 of potatoes and turnips, L. 2 : 2 : 1^, and upon the corn
* Some of these articles would have been varied, but only in a trifling degree,if it had been thought necessary to calculate according to the principles of annui-ties, instead of dividing the total sums by the numbers of years, at the end oftfhich they are lost or expended.