'The account books of a common farmer,' says Mr. Loudon, may be a cash book for all receipts and payments, specifying each; a ledger for accounts with dealers and tradesmen; and a stock book for taking an inventory and valuation of stock, crop, manures, tillages (and every thing that a tenant could dispose of or be paid for on quitting his farm), once a year. Farming may be carried on with the greatest accuracy and safety, as to money matters, by means of the above books, and a few pocket memorandum books for laborers' time, jobs, &c. With the exception of a time book (such as is hereafter described), we should never require more, even from a proprietor's bailiff; to many of whom the nine forms just given would only puzzle;-to some we have known them lead to the greatest errors and confusion. No form of books, or mode of procedure, will enable a farmer to know whether he is losing or gaining, but that of taking stock.' The Time Book, Mr. Loudon recommends, may be made useful, as he suggests, in every department of agriculture and on every scale of management, though most necessary for bailiffs, where a number of day laborers are employed on improvements. It is a folio volume, ruled so as to read across both pages, with columns titled, as in the specimen annexed. In this the bailiff or master inserts the name of every hand; and the time in days, or proportions of a day, which each person under his care has been at work, and the particular work he or she has been engaged in. At the end of each week the bailiff or master sums up the time from the preceding Saturday or Monday, to the Friday or Saturday inclusive; the sum due or to be advanced to each man is put in one column, and when the man receives it he writes the word received in the column before it, and signs his name as a receipt in the succeeding column. The Time Book, therefore, will show what every man has been engaged in during every hour in the year for which he has been paid, and it will also contain receipts for every sum, however trifling, which has been paid by the bailiff for rural labor.' 'In short, it would be difficult to contrive a book more satisfactory for both master and servant than the Time Book, as it prevents, as far as can well be done, the latter from deceiving either himself or his employer, and remains an authentic indisputable record of work done, and of vouchers for money paid during the whole period of the bailiff's services.' TIME-BOOK. 1824, Sept. 8th to 15th. Time, Expense, and Occupation of hired Servants and Laborers employed at 8, 9, 10, 11, 12, 13, 14, 15. Rate per Day. Foreman of the ploughmen. 00 hired by the year. J. Moor. Ploughman bired by the year. Money. 0 0 0 -, under the Bailiff A. D. Daily Occupation. Remarks, and reading at home. Ploughing in Elms At Saturday. Vale. Sunday. Monday, Tuesday. Wednesday. Thursday. Friday. beans from No from 203. No. 7. Superintending the On a visit. Carting turf. 2 and 3. women at turnip church, Carting oats and Carting oats In the fallow field In the fallow In the fallow field There have been only Superintending the On a visit. wheat At the grub. In the fallow field Carting burnt Carting lime to No. 7. Peter's ber in fal Stooking wheat. At dung cart. piece. from Attending the poul-At church in Attending Char-Sifting in the Attending the even lotte the new-1 calved cow. low piece. 7. barn. cow Charlotte, and the pigs. hen with, Charlotte. nine eggs. Carting lime. Carting lime. clay to No. 7.) At the cow and Set a In the rick Levelling in No. In the garden. Buried, the cow the routine At dung cart. The same. yard. work of the yard. road at Bawdry. Digging drains in Digging fallow field. No. drains in fal- fallow field low field, Digging drains in at Bawdry. No. 7. in fallow field| fallow field No. 7. No. 7. At the new road At the new At the new road At the new road At the new road at at Bawdry. two days of sunshine mometer not above 48 deg. The fallows work than usual. Crop now Cow Chatte died on Thursday evening. No.7. FARMER (Hugh), a learned dissenting minister, born at Shrewsbury in 1714. He was descende from a respectable family in North Wales; and, after receiving the first part of his education at a school in Llangerin, was for some time under the tutorage of Dr. Charles Owen. When abou sixteen years of age, he was sent to prosecute s studies under the celebrated Dr. Doddridge, a Northampton. Mr. Farmer first became chaplan in the family of William Coward, Esq. of Wa thamstow in Essex, and minister to a dissenting congregation in that village. He next resided with William Snell, Esq., a respectable dissent of the neighbourhood; and in his family Mr Farmer lived for thirty years, still continuing his connexion with the congregation at Walthamstow Upon the day of thanksgiving appointed for the suppression of the rebellion, in 1745, he delivered a very apposite sermon, which he was induced to publish the following year. His next p cation was entitled An Enquiry into the Nam and Design of our Lord's Temptation in Wilderness, 8vo. In this work Mr. Farmer labors to demonstrate that the whole of the temptations were transacted in vision, and tha they were particularly intended to point out a Jesus the difficulties and duties of his subseque ministry. Whatever singularity of opinion peared in this work, the originality of thoug and profound erudition with which it was s ported, gained it a rapid and extensive circul tion, and called forth the abilities of those wh were of a different opinion. It is genem thought, however, that of all Mr. Farmer's li rary productions, his Dissertation on Miracles designed to show that they are arguments of divine interposition, and absolute proofs of the mission and doctrine of a prophet, published 1771, is the most masterly. Notwithstanding t many able treatises upon that subject, which have appeared, some have considered this work in many respects as without a rival. His next pub lication was An Essay on the Demoniacs of the New Testament, which he maintains to have been only natural diseases. This work seems t be a completion of what the author had designed in his Dissertation on Miracles. Mr. Farmer was for several years the sole pastor of the congre tion at Walthamstow, but in 1761 an able col league was appointed him, in consequence which he became the afternoon preacher to the congregation of Salter's Hall, London, and, in a short time after, the Tuesday lecturer at the same place. As he advanced in years, he resigned ministerial employments, much to the regret the people under his charge. His last perform ance was entitled The General Prevalence of the Worship of Human Spirits in the Ancien Heathen Nations Asserted and Proved; which was attacked by Mr. Fell, in an acute and learned treatise in 1785. In the same year Mr. Farmer was afflicted with a disease in his eyes which almost deprived him of sight. From this time, however, his infirmities increased, and he died at Walthamstow in 1787, in the seventythird year of his age. In his last will his executors were directed to burn all his manuscripts but some of his letters and fragments of a Dis sertation on the Story of Balaam, were in 1804 with his life prefixed. published of of |