OP SCOTLAND,

381

Brought forward, L. 4241 7 4

Stock for soiling and pasture, and for straw-

vards, 25 cattle at L. 10, - 250 0 0

* First year’s dung, usually purchased from

the former tenant, 300 yards at 3 s. 120 0 0

L.46'11 7 4

which is L. 15 : 7 : 5 per acre, independent of the farmer’s main-tenance, and any deficiency in the produce to discharge the firstyear’s rent f.

If the profits of this capital, including the interest, are ta-ken at no more than 10 per cent., there must be added to thecharges against each acre L. 1:10:9, and to the charges againstfour acres, L. 1 : 10 : 9 X 6 = L.9 :4:6A4=L.2:6:liper acre.

The whole charges of cultivation, on an average of the bestday soils of Scotland , may now be brought under one view.

Charges on every acre.

1. Permanent and fixed stock,

2. Annual expences,

3. Rent and taxes,

4. Profits of trade,

L.O 19 2|4 10 7

3 4 0

1 10 9

L. 10 4 6’j

known, that a farm seldom leaves any surplus in the first six years. The chargetor the whole money ought not in strictness to begin sooner than the fourthyear; but the very moderate allowance of 10 per cent, makes this difference im-material.

* No charge was made for dung under the former heads, because the amountmay be expected from the next tenant at the end of the lease. But the price isadvanced in the meantime from the capital of the tenant.

t The only charges that can he supposed to apply to the tenant in the formeraccounts, are, house-rent and carriage of fuel, the latter being included in thee xpences of horse-labour, and the former in the rent of the farm. Not even thebulk of a cow has been allowed him.