(To THE EDITOR OF THE "SPECTATOR.") Sra, — I am a subscriber
to the Spectator and a firm believer in the Policy of the Plough. I am also a farmer, and keep careful farm accounts of my trading each year. May I there- fore suggest that the trading account for the farm of 90 acres given in your article of the 7th inst. in figures would be of more help to others who would " go and do likewise " if it were more explicit? E.D. (1) How was the 2500 capital expended to equip the farm? Did it provide for farm horses, harness, waggons, and agricultural implements? Some of these latter are very costly, and crops like hay and cereals cannot be har- vested without them. (2) Where did the live stock come from that showed a credit of £114 15s. 7d.? Presumably, it is clear profit on cattle bought and sold within the year. (3) Labour, £272 Os. 10d., represents about 21 men. This seems impossible for the crops produced, including between 50 and 60 tons of potatoes. Apparently the transport of this farm was horses for all purposes, as there is no entry for oil fuel for tractors.—
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