profit  or  loss  on  live  stock  be  assigned  to  ike  stock  ^
a  valuation  per  week ;  or,  te  the  land  they  feted  /m,  by
a  division  per  wedc  of  the  actual  pro6t  or  loss  arisiog  ?

Suppose  that  two  hundred  pounds  profit  wouU
be  the  balance  of  the  sheep  aocompt  if  food  be  not
charged ;  shall  this  sum  stand  as  profit,  and  the
fields  fed  charged  necessarily  with  lossi  or  shall
that  balance  be  distributed  proporlionably  among
the  fields  which  have  supported  the  flock  }-»Tbe
balance  of  the  accompt,  200K  amounts  to  6d.  per
bead  per  week  for  52  weeks ;  they  have  been  fed
15  weeks  in  grass- lands  fed,  10  in  grass*  lands  mown^
12  in  Great  Staines  (a  clover  crop),  6  in  Ardera
(ruta  baga),  and  10  Jermyn  (turnips).  It  is  easy  to
divide  the  total  among  them ;  and  if  he  wishes
further  accuracy,  he  may  vary  the  price  per  week,
according  to  the  scarcity  or  real  importance  of  the
several  sorts  of  food  ;  but  stiil  keeping  to  the  real
total.  This  method  of  dividing  the  pro6t  among
the  crop8,  is  far  preferable  to  assigning  the  200l.  as
profit  to  sheep.
This  remark  applies  equally  to  all  the  odier  liva
Stock  accompts.
