capital invested in rent, live stock, agricultural machinery,
manures, labor of man and horse, fattening material, etc., amounts
to 30,000 pounds. We may extract from this aggregate several
estimated items which will indicate the extent of his operations,
putting the largest expenditure at the head of the list.

Corn and oil-cake purchased for feeding 4,000l.
Guano and manufactured manures 1,700
Labor of 100 men and boys at the average of 20l. per annum 2,000
Labor of 76 horses, including their keep, 20l. per annum 1,500
Use and wear of steam-engine and agricultural machinery 500
Commutation money to men for beer 400
-----
10,100l.

These are some of the positive annual outlays, without including
rent, interest on capital invested, and other items that belong to
the debit side of the ledger. The smallest on the list given I
would commend to the consideration of every New England farmer who
may read these pages. It is stated under the real fact. The
capacity of English laborers for drinking strong beer is a wonder to
the civilised world. They seem to cling to this habit as to a vital
condition of their very life and being. One would be tempted to
think that malt liquor was a primary and bread a secondary necessity
to them; it must cost them most of the two, at any rate. And
generally they are as particular about the quality as the quantity,
and complain if it is not of "good body," as well as full tale. In
many cases the farmer furnishes it to them; sometimes brewing it
himself, but more frequently buying it already made. Occasionally a
farmer "commutes" with his men; allowing a certain sum of money