280

ON THE RURAL ECONOMY

ing, or pasture, which is more than it is worth in most situa*tions; and also the charges incurred in its consumption, whe-ther by sheep or cattle; and the account will now be confinedto the four crops of grain, which are chargeable with an ex-pence of L. 26 : 7 : 1, and the rent of the whole six acres.

3. Rent.

For land of a quality that shall produce the crops af-ter mentioned, a rent of L. 3 per English acre cannot be con-sidered too high, upon an average of the last seven years.—To this must be added about 4 s. for taxes on saddle andwork horses, (the former being a necessary charge upon farmsabove a certain rent), for road-money, poor’s rates, (thoughthis charge is not general), schoolmaster’s salary, militia as-sessments, &c. lient and direct* taxes may thus be taken atL.3, 4s .per English acre, or L.4 per Scotch.

Expences as above,

Rent of six acres at L. 3, 4 s.

Chargeable on four acres,on pne acre,

L. 26 7 119 4 0

L. 45 1 i Xit 7 9i

4. Profits oj ’Trade.

From what has been already stated, the capital requiredfor a farm of the size, and under the management specified,may be easily ascertained.

+ The .amount of permanent and fixed stock is I.. 2882 9 0Annual charges, - 135S 18 4

Carry forward, L. 4241 7 4

* All indirect taxes must fall upon the income of the tenant as upon that ofany ether individual. Part of the property-tax indeed will generally be deduct-ed from the rent, that is, so far as the charge exceeds the usual income of far-mers ; and some allowance has been made on that account accordingly.

It may be thought that a jiart of the capital expended on lime may be ob-tained front the annual profits of the farm before it is all required; but it is well