PREFACE. THE Author would willingly have dispensed with what is termed a Preface, being aware that few readers ever think of even glancing at it; but, as writers in general seem to consider it essential to address their readers under that title, the Author of the following System of Farm Book-keeping cannot presume to deviate from established custom, and therefore begs leave to make the following brief remarks: At an early period any thing approaching towards a liberal education was considered as in no degree necessary for such individuals as were destined to become Farmers or Cultivators of the soil, and if they were qualified to peruse the Bible, and write a little, their education was considered sufficient. Under these unfavourable circumstances, Farm Accounts and Book-keeping were long almost entirely neglected. These days of darkness, however, have now vanished from the effect of a more extended education and improvement in society, and at present agriculturists, in general, are not only as well educated, but as well qualified to keep their accounts, as any other class of society; but, nevertheless, their rural avocations render them averse to writing, and, with few exceptions, the art of Book-keeping is still too little attended to. This defect, however, has at length fortunately come under the observation of that most patriotic body, The Highland Society of Scotland, and no doubt such a stimulus will thereby be given as will soon remedy the evil. The advertisement which lately appeared in the newspapers from that Society, induced the Author to prepare and lay before the public the following System of Bookkeeping, embracing the Transactions of a Farm for one Year, with the Forms of a Lease, a Submission, and a Decreet-arbitral; to which are added, a Bill-book, Rules for measuring Wood and Stone, Malt-Floors, Hay-stacks, and Dunghills, with a Synoptical View of the Imperial Weights and Measures, &c. As a model of Farm Book-keeping it is hoped the present will be found simple, and well adapted either for a small or an extensive farm, and that the tyro, by a little application, will very soon be able to keep his books with ease and accuracy. The young agriculturist and cattle-dealer, who have not the benefit of an extensive library, will also find some useful information in the second part of this work, as it embraces interesting and useful extracts from the writings of the most celebrated agriculturists, respecting the origin and progress of agriculture, and its present state of improvement, the best mode of culture of the various soils, grain, roots, and plants; a description of the most approved breeds of live-stock, the diseases to which they are liable, and the most approved modes of cure. The Author does not pretend to great practical knowledge in the art of agriculture, and if any of his selections are considered ill-chosen, he craves public indulgence, as he has used his best endeavours, and will be happy if his humble efforts tend in the smallest degree to promote the object in view. MUTHILL, 9th April, 1827. |