and that "every estate should be provided with a map on a large scale; and also with a book of maps, on which to mark any improvements suggested. From the book of maps, a plan of each farm separately, on a scale suited for a large pocket-book, may be made in the Rotation-Book, on an opposite page to that containing a list of the successive crops, and with the name of the farm attached; forming a convenient book of maps for field consultation. The rotation may be extended to any number of years, and may be made to suit any course of cropping. On small estates, the agent, or person in charge of it, will examine each field on every farm twice in the year; in the spring, and in the end of autumn, and mark in the proper column in the Rotation-Book, the kind of crop the field has carried. On extensive concerns, this duty will devolve on the Manor-Bailiff, who must reside on the property. By means of this examination of the field, any deviation from the prescribed or good husbandry is imme In the Ledger an account is opened for every farm, cottage, or separate holding on the estate. Where there are a number of ma diately detected; and also if the yearly cultivation of the field be properly performed. Such a check would prevent quarrels and litigations about damages at the end of leases, on account of bad and scourging farming; and any landowner, by examining his Rotation-Book at home, is able to see the cropping of the whole estate without the trouble of inspection. Attention on these points would do much to introduce better cultivation : but great carelessness is almost everywhere evinced; very few proprietors either know or employ qualified men; and in no other art practised in our day has a recommendation to office ever proceeded from a total ignorance of the art itself, and from being engaged in a profession totally and irreconcilably different. The consequences are quickly and amply evident, and must be certain.” The following are examples of a Cash-Book and Ledger, taken from the books of the Land-Steward of an extensive estate: norial and other rights to be kept up, other accounts require to be opened, which each particular case will readily point out. 1100 75 SECTION III. BOOK-KEEPING FOR THE FORESTER. ON an estate where the woods and plantations are extensive, the Forester will be required to keep a Labour or Time Book, a Cash-Book, a Day-Book, and a Timber Sale-Book, besides the Pocket Memorandum-Book, which is required to assist the memory in every description of business. The following models of these books have been kindly supplied to us by the Forester of one of the best managed wooded estates in England: 66 Payment may be made every Saturday. I pay once a fortnight, and on Monday, as it tends to keep the worst • characters quiet on the Sabbath day." [This is an excellent plan; but in such localities as have a market town adjacent to, or within reach of them, it would, we think, be well for the Forester, and, indeed, every one whose office it is to pay the labourers, to take into consideration the advantage their workmen would derive by being enabled to procure their provisions at the market; and accordingly fix the day previous to that on which the market is held, for payment.] "Remarks. I balance with the steward every half year; but when I have large receipts I remit to him the greater part of the amount, only reserving a few pounds to pay my men with; and when I fall short I get what I want of him on giving him a receipt for what I get. I prefer this mode of settling, because I do not think it is quite right for inferior servants to keep large sums of cash in hand, and a master is sure to like one all the better for it, whatever be the amount of confidence he places in his servant." DAY-BOOK. June 16th 1844. Mr. A. B., Leadenhall Street, London, 40 loads of hatched bark, at 187. August 24th. Mr. C. D. of Warrington, Lots 12, 14, 23, 36, in |