$5.91. Perhaps it will be as well to copy this account, as it will
clearly show how often it is requisite to change the shoes of a horse.
Of course a great deal must depend on the quantity of work he does;
ours was certainly not spared, though we do not deserve the character
so usually given to ladies, of being unmerciful to horses: "running
them off their legs," "thinking they can never get enough out of the
poor beasts," "driving them as if they thought they could go for
ever," are accusations brought against the ladies of a family where
horses are kept.

The following is a copy of the bill for our pony's shoes for twelve
months:--

Feb. 24. Four removes $0.33
March 22. Four shoes .75
April 20. Four removes .33
May 5. Two shoes .37 1/2
June 9. Four shoes .75
July 8. Four shoes .75
Aug. 9 Four shoes .75
Sept. 1. Four shoes .75
Oct. 11. Two shoes .37 1/2
Oct. 25. Two shoes .37 1/2
Dec. 24. Two shoes .37 1/2
$5.91

Add to this the miller's bill $46.66
$52.57

and we have the whole expense of keeping a pony for one year. "Oh!