OF SCOTLAND.
279
Brought forward, L.
1075
3
4
•^(ed for 50 acres of clover and rye-grass,
Mowing, liay-making, and stacking 25 acres of clover
50
0
0
and rye-grass, the other 25 pastured, or cut greenfor soiling by the ordinary labourers, 15 s. per acre,
18
15
0
Heaping 200 acres at 12 s.
Incidental charges, loading carts on the field, building
120
0
0
and covering stacks, &c. 2 s. 6 d.
Expences at market, and in delivering grain, bringing
25
0
0
home coals, &c. -
Insurance, and repairs of houses and fences, two and
20
0
0
a half per cent, on L. 2000, their supposed value,
50
0
0
Annual charges for 300 acres, - L.
1358
18
4
for 50 acres,
22 6
9
GO
for one acre,
4
10
7
These two heads of charge, viz an annuity on permanent and fixedstock, and the amount of the annual expenditure, must be defrayedby the produce in the first place, and it is only from the residue that
taxes, rent, and profit, can be discharged.
Tor the first, the charge is, per acre,
L.O
19
2|
And for the second, ...
4
10
7
Amount chargeable on every acre,
L.5
9
n
Before adding the rent to this sum, the course of cropping mustbe attended to, which is fallow, wheat, clover, and rye-grass, oats,beans, and wheat, two-sixths or one-third being in wheat, one-sixthin beans, one-sixth in oats, and one-sixth in clover. Only five acresout of six are therefore productive, and upon these the whole ex-pences must be charged.
Thus L.5:9 = 9i X 6= L.32: 18: 10£ 15 = L. 6 11 9|
■which is the amount chargeable on each productive acre.
To avoid minute calculations, let it be supposed that theclover pays its own proportion of the expences, in hay, soil-