OF SCOTLAND.
277
Brought forward, L, 1082 9 0
, * Lime 48 bolls, (288 bushels) per acre at 2s. 6d. =:
L. 6 X 300 = - - - 1800 0 0
Permanent anAJixed stock for 300 acres,
L. 2882
9
0
for 50 acres,
480
8
2
for one acre,
9
12
2
f Interest or annuity at 10 per cent, to maintain the present
va-
lue of this stock, and to return the money expended
on lime ;
besides
annual repairs to be charged under the next head,
and the common
interest of money under the last one.
For 300 acres,
L. 288
4
105
For 50 acres,
48
0
95
For one acre,
0
19
2|
2. Annual charges.
J 1 Grieve, or upper servant,
L. 40
0
0
Carry forward,
L. 40
0
0
made in the best style, common harrows cost from L. 3, 5 s. to L. 3, 10 s. perpair, and a cast-iron roller L. 18, 18 s. There are also several useful articlesomitted, such as straw-cutters, corn-bruisers, pedestals for corn stacks, and steel-yards, because these implements are not yet in general use.
• The lime is understood to have been all laid on in the course of the firstrotation of six years. Nothing is charged for carriage, as 50 acres only (insteadof 60 according to some statements), are assigned to a pair of horses. Upon300 acres, then, one pair of horses more has been charged, during the wholelease, the cxpence of which, if saved, may be equal to the carriage of the wholelime during the first six years.
f In considering this charge, it must be kept in view, that nearly all the ar-ticles must be renewed at least once, some of them three or four times duringa lease of nineteen years. — The capital expended on lime is wholly sunk.According to the principles of annuities, this sum sunk at the end of three years,(the medium of six), and to be returned in the remaining sixteen years of a nine-teen years’ lease, is equal to an annuity for sixteen years of more than L. 166._
The charge made above is L. 180 for nineteen years; a difference which will befully absorbed by the other ,articles of the account, particularly horses.
| If the farmer is overseer 'himself, lie is entitled to at least the sum charged°n this account, as wages for superintending individual operations, as much so