And asifheydo not choose to devote much time to incessant booking of derails, or to keep a clerk for (he purpose, they are con tent to keep their money matters square be tween themselves and other people by help of the ordinary cr.sh-book and ledger, and, perhaps, .also a yearly valuation of their live and dead far niing stock. . ■ All this is very unsatisfactory to com mercial men who. enter upon agricultural pursuits, ar.dit is looked upon as absurd by that- forward class of farmers who want fo lie guided by results .in their choice of dif ferent crops, manures, practices, and in filer; in the 'conduct; of ■' every 1 process of the farm. Mr Jemmett belongs to this advanced school of bookkeepers. His very handy and comprehensive pocketbook is the first requisite, and cannot fail to be of the greatest use to any farmer whatever. ! And the Account Book and the Weekly Return Sheets are, on the yvhole ? superior to any we have seefFbefore for the purposes of the bailiff,- who-has-' to show- his em ployer, at frequent intervals, the precise condition of the farm- finances. The ray List and Diary is admirably designed for recording the employment upon which every day's work of every hand is'engaged ; and nothing could be more cleur, distinct, and convenient than the cash, corn, and stock accounts. But for farmers in general we are afraid that the, monthly recapitula tion, the monthly statements of increase and decrease" in the I 'stock and corn accounts, &c, introduce too much complication, and that such elaborate "accounts would rarely be attended to. . . .... Mr Jemmett claims for 'his system as a whole, the accuracy and distinctiveness with which every expenditure is accounted for, or, if requisite, traced ; the facility with which the expenses upon and produce of each field may be. stated ; and the little time xhat is actually necessary each day, if only the farmer would faithfully attecd to ihe matter. Kept within due limits, there is no doubt that better bookkeeping :s sadly wanted by the bulk of agricul turists in this kingdom ; and we have plea sure in testifying to the admirable en deavor of Mr Jemmett to supply what is wanted. '

THE CEREAL CROPS OF NEW ZEA LAND, COMPARED WITH THE GREAT WEST.
