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Ten per cent. on 577. for tear and wear

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Different results will be obtained in these

estimates by using other implements of

husbandry, and from various other articles
An average

being used as food for horses. An
is here attempted to be shown, and the
charges and quantities are stated, in order
to allow room for careful and industrious
management to reduce the items, and gain
something by substitution. Ten per cent.
is charged for tear and wear, besides trades-
men's bills; and the horses, carts, and other
implements, are supposed to last 10 or 15
years, some of which may fall short of, and
others may exceed, that time.

Thirty

pounds a year, or 12s. a week, is generally accepted as the medium cost of a horse's yearly keep, bringing the keep of a team or

of one plough to about 100l.

Keep of two horses,

Thus :—

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£ s. d.

60 0 0

dler's 20s.,

600

Ten

horses,

600

72 0 0

Ploughman's wages, 12s. a week,

32 0 0

104 0 0

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By the former estimate, the capital required for one plough amounts to about the same sum.

If 12s. a week be received as the average weekly cost of keeping a horse, the daily cost will be 1s. 8d.; and of two horses Man's wages,

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Ten per cent. on 907., viz. 60l. prime cost of horses, and 30l. the price of carts and harness,

£ s. d.

0 35 026

0 5 11

- 0 0 7

0 6 6

- 0 0 7

0 7 1

Ten per cent. more on money daily employed,

From which it would appear that what is got above 7s. or 7s. 6d. a day for a man and two horses goes to the owner for profit. Ten per cent. on 90l. will replace the horses and implements in 10 years, the time that carts and horses in constant employment may be presumed to last; and 10 per

cent. more is allowed for interest on capital that might be otherwise employed. A something will be gained by the interim use of the 97. when not required by any expensive contingency.

By the foregoing calculations it is shown that when wheat sells at an average of 7s. a bushel, the average value of the daily labour of a horse engaged in husbandry may be stated at 2s. 9d., including charges for the decline in the value of the horses and of carriages and other farming implements. By classing these different items together, it is hoped that the calculations introduced in the following part of this work will be rendered clearer and more simple than if entered singly under their respective heads.

Some farmers are in the habit of attempting to reduce expenses by working much with boys at less wages than men, and with young horses; but it may be suspected that if carried too far, as is very often the case, the produce may be cor

respondingly reduced; for boys and young horses are very useful in assisting, but they cannot work a farm. A small saving may be effected by such arrangements. On moderately sized farms, lads may be mixed among men, and the inferiority may not be much felt, and is every day mending, and both they and young horses must be brought forward somewhere; the evil to be guarded against is, that it be so arranged as not to tell on the cultivation of the farm, and consequently on its produce, and on the advancement of the work at the proper season.

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