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4. In the first Class there is one Man to every 18. Acres, and one horse to 9. Acres. In the Second one Man to 17. Acres and one horse to 11 1/2. Acres. In the third one Man to 15. Acres and one horse to 17. Acres. and the extraordinary hands employed at certain times of the year are much more proportionally considerable with the third Class than the second, and with the Second than with the first. A farmer that rents £30. or £40. a year fares harder and is in effect poorer than a day labourer. Those of the second Class are very valuable to the State, being removed from the drudgery of the business, are able to pay those useful Men, the day labourers. Those of the third Class are still more advantageous to the State, for two Men, or one and a boy are sufficient to look after 10. or 12. horses; which throws the Chief work on labourers, Servants are generally single, but labourers married Men. The fourth Class employ hired Servants and few labourers, as Cottages in these parts are commonly very scarce, which prejudices population. If it be questioned which is most to the advantage of a Landlord the portioning out his Estate into small, middling or large farms in the proportions stated in the above Classes; on examinations it will appear that the first Class give most Rent, but the repairs of buildings are against it; if indeed these are as sparing and Cheap as the farm requires it will still be the most profitable. The second Class is within the compass of many tenants, therefore more an acre is paid for farms of that size than for larger ones, and if the buildings on them are judicious they are more profitable than larger ones. The third and fourth Classes do not so easily find Occupiers, but if the land is poor, those who have Substance enough to rent them, are better able to improve them, and in such cases these two Classes have the advantage.