The sale of the fourth edition and the death of the author having rendered a new edition of this work necessary, it has been re-written and enlarged; the original matter being retained, the arrangement partly altered, and, where necessary, new statements and calculations have been added to suit the various improvements that are constantly in progress. The object of the reviser has been to adapt the work as much as possible to the different localities of the country; and, with that view, much attention has been bestowed in collecting and comparing the various customs that prevail, exhibiting their advantages and disadvantages, so as to show the improvements that may be effected.

be effected. All the alterations that have been made, and the new matter that has been introduced, have proceeded from practical experience, and other authentic sources. A chapter on the Tithe Commutation Rent-charge is added, written by a gentleman of much experience on the Tithe Commission, which will prove of much value to the work. The general principles that have been explained, and the observations that have been made, will, it is presumed, be found sufficient for the purpose intended, and render the work useful to persons engaged in similar occupations, as well as to others who may wish or require in· formation on such subjects, derived from various sources, and from different parts of the kingdom. Forms of some account books are added, which, it is hoped, will,

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