RETURNS of PRODUCE from a 500 acre farm in Strathmore, county of Forfar, on a five-shift rotation of crops, with an improved stock of cattle and sheep, on an average of years previous to free trade in corn, cattle, &c.; and COMPARATIVE STATEMENT of what may be calculated upon as the returns from the same farm under the present legislative measures affecting British agriculture. Rent of the farm, as fixed for 19 years, assuming former average price of corn and cattle, &c., £800 0 0 Invested capital of £6 per acre at entry, £3000. Interest upon this sum, at rate of 10 per cent, 300 0 0 Floating capital of £4 per acre, £2000. Interest thereon, 5 per cent, 100 0 0 Expenses of management, wages, tradesmen's accounts, insurances, grass seeds, &c., at the rate of 20s. per acre per annum, 500 0 0 Annual loss by casualties on live stock by disease and accidents, 100 0 0 Public burdens leviable upon the farmer, including poor-rates, 50 0 0 --------- Sum chargeable against the farm annually, £1850 0 0 To meet this sum there is the produce of 200 acres of corn crop, and the profits on live stock, (the whole grass and green crop being consumed on the farm.) Bushels. 100 acres of oats, producing 48 bushels per acre, 4800 Off for servants, horses, seed, &c. 2400 ---- Leaves disposable oats, 2400 at 3s.£360 0 0 40 acres of spring wheat, producing 32 bushels per acre, 1280 Off for seed, 160 ---- Disposable wheat, 1120 at 7s. 392 0 0 60 acres of barley, producing 42 bush. per acre, 2520 Off for seed and horses, &c., 500 ---- Disposable barley, 2020 at 4s. 404 0 0 --------- £1156 0 0