The accounts of money, supplies and provisions should then be considered. The overseer should report what wine and oil has been sold, what price he got, what is on hand, and what remains for sale. Security should be taken for such accounts as ought to be secured. All other unsettled matters should be agreed upon. If any thing is needed for the coming year, it should be bought; every thing which is not needed should be sold. Whatever there is for lease should be leased. Orders should be given (and take care that they are in writing) for all work which next it is desired to have done on the farm or let to contract. You should go over the cattle and determine what is to be sold. You should sell the oil, if you can get your price, the surplus wine and corn, the old cattle, the worn out oxen, and the cull sheep, the wool and the hides, the old and sick slaves, and if any thing else is superfluous you should sell that. The appetite of the good farmer is to sell, not to buy.[14] (IV) Be a good neighbour. Do not roughly give offence to your own people. If the neighbourhood regards you kindly, you will find a readier market for what you have to sell, you will more easily get your work done, either on the place or by contract. If you build, your neighbours will aid you with their services, their cattle and their materials. If any misfortune should overtake you (which God forbid!) they will protect you with kindly interest.[15] _Of laying out the farm_ (I) If you ask me what is the best disposition to make of your estate, I would say that should you have bought a farm of one hundred _jugera_ (about 66 acres) all told,[16] in the best situation, it should be planted as follows: 1° a vineyard, if it promises a good yield, 2° an irrigated garden, 3° an osier bed, 4° an olive yard, 5° a meadow, 6° a corn field, 7° a wood lot, 8° a cultivated orchard, and 9° a mast grove[17]. (III) In his youth, the farmer ought, diligently to plant his land, but he should ponder before he builds. Planting does not require reflection, but demands action. It is time enough to build when you have reached your thirty-sixth year, if you have farmed your land well meanwhile. When you do build, let your buildings be proportioned to your estate, and your estate to your buildings[18]. It is fitting that the farm buildings should be well constructed, that you should have ample oil cellars and wine vats, and a good supply of casks, so that you can wait for high prices, something which will redound to your honour, your profit and your self-respect. (IV) Build your dwelling house in accordance with your means. If you build well in a good situation and on a good property, and furnish the house suitably for country life, you will come there more often and more willingly[19]. The farm will then be better, fewer mistakes will be made, and you will get larger crops. The face of the master is good for the land.[20]