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hose I saw were Southdowns and Hampshires, pure or crossed, with here and there a Leicester. After being well fattened, they fetch in the market about double the price paid for them as stock sheep. About 2,000, thus fattened, including lambs, are sold yearly. They probably average about 2 pounds, or $10, per head; thus amounting to the nice little sum of 4,000 pounds a year, as one of the sources of income. Perhaps it would be easier to estimate the total expenditure than the gross income of such an establishment as that of Mr. Jonas. We have aggregated the former in a lump; assuming that the whole 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 weekly in lieu
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