Rent, tithe, and town charges for first year 70 0 0 Household furniture 30 0 0 Wagon 25 0 0 Cart with ladders 12 0 0 Tumbril 10 0 0 Roller for broad lands (of wood) 2 0 0 " narrow " " 1 15 0 Cart harness for 4 horses 8 17 0 Plough " " 2 16 0 2 ploughs 3 0 0 A pair of harrows 1 15 0 Screen, bushel, fan, sieves, forks, rakes, &c. 8 0 0 Dairy furniture 3 0 0 20 sacks 2 10 0 4 horses 32 0 0 Wear and tear, and shoeing one year 13 0 0 Keep of 4 horses from Michaelmas to May Day, @ 2s. 6d. each a week 14 0 0 5 cows 20 0 0 20 sheep 5 10 0 One sow 15 0 One servant's board and wages for one year 15 0 0 A labourer's wages for one year 20 0 0 Seed for first year, 42 acres, @ 11s. 6d. 24 3 0 Harvest labour 1 10 0 ------------ L326 11 0 ============ Or nearly L5 an acre. About the same date the _Complete English Farmer_ reckoned that the occupier of a farm of 500 acres (300 arable, 200 pasture), ought to have a capital of L1,500, and estimated that, after paying expenses and maintaining his family, he could put by L50 a year; 'but this capital was much beyond what farmers in general can attain to.'[461]