OF SCOTLAND.
283
This sum may be thus divided among the several heads ofe xpence.
per acre. per bushel.
!• Expences of cultivation, first and se-cond articles, - * L. 6 11 9 J L. 0 5 9h
2. Rent, - - - 4 l6 0 0 1 2|
3. Profits of trade, - « 2 6 l| 020
L. 13 13 lOf L.O 12 0
By the same mode of calculation, the expence of beans isSs., of barley 6 s., and of oats 4 s. per bushel*.
II. Turnip-Land.
1. Permanent andfixed Stock,
10 horses at L. 50,
-
L. 500
0
0
t 1 saddle ditto,
-
o
1
•
0
0
Harness, -
-
55
0
0
5 ploughs,
20
0
0
Carry forward, L. 6'15 0 0
* If a farm is so situated, or of such a quality of land, as to enable the culti-vator to dispense with the lime charged, the sum of L. 1 : 8 ; 9^ must be de-ducted from the amount of the first and second articles, or L. 6 : 11: 9$, leav-ing the balance of L, 5 : 2 : 11-| as the expences of cultivation on each of thefive productive acres. This deduction would reduce the cost about 1 s. 3 d, perbushel of wheat, and of other grain in proportion.
f The saddle-horse charged in this and the former account, is necessary forthe person who transacts the purchases and sales of the concern ; and for supply-ing the place of any of the work-horses that may be occasionally laid aside byOccident or disease. It cannot be considered as a gratuitous charge for theac commodation of the farmer himself.