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THE FARMERS' CIRCLE. 1

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THE FARMERS' CIRCLE. 1 (BY ONE WITHIN IT.) Foot-and-mouth disease has re-appeared arrain in Scotland. This is bad news for the agricultural community, just when it was hoped that the fell malady had been effectu- aliv stamped out. The Board of Agriculture was informed of the outbreak on Friday, and two hours after the intelligence, a travelling inspector, stationed at Edinburgh, was iu Leith investigating the locus in quo. After a thorough professional examination, the case was decided to be foot-and-mouth, and on Saturday orders were issued by the Board, scheduling certain districts in the Lothians, and restricting the movement of animals. The infection is supposed to have been brought from the Continent, where it is exceedingly rife, by butchers who have recently been engaged by foreign salesmen to cut up animals according to English C, fashion. The carrying of the germs of the disease by human agency is one of the un- fortunate possibilities of infection. RURAL AFFAIRS. The weather of the past week has been all that couid be desired for seasonable farm work, as well as for the ripening of crops Harvest operations are in full swing ir the earlier districts of the country, and will be now, more or less steadily, until the last sheaf of the 1892 crop has been gathered in. There is, however, every likelihood of a pro- traeted harvest, because many districts of the country are from two to three weeks later than usual as regards the ripening of the crops. Let us hope it may not be a tedious one in the sense in which that ex- pression has been used in recent years. The weather seems settled for the present. Farmers should cut down the oat crop in good time, and Jet it mellow in the sheaf. The same remark may ateo apply to wheat. Barley should be allowed to get perfectly yellow and ripe before being cut but it should be handled carefully to avoid injuring y n or detaching the head. There is an old cus- tom in some districts of the country of leav- ing it in swathes. This, practice is as im- prudent as it is old-fashioned stookiug light off the reaper is much the better way of securing the cereal crop in every respect. Root crops are growing hopefully under the influences of the genial weather. A srood autumn would doubtless ensure a good yield of bulbs, both of mangels and turnips. But these crops are very late in some parts, and rather irregular over the country generally at present. The potato crop will be a good one. There is little or no disease that we hear of, and the young crop is turning up well. It, too, is rather late, especially where early frosts are wont to be felt, and an un- usually fine autumn would be heartily wel- comed on this account. Pasture grass has improved of late. It is anything but abun- dant, save in Derbyshire and other noted grazing districts, and beastial demands upon catch or autumn forage crops will be un- usually early and heavy this year. Farmers have done wisely who anticipated this circumstance and sowed a few acres of tares or rape for consumption during the latter end of the grazing season. Live stock are doing well. It is much to be regretted that both pleuro-pneumonia and foot-and-mouth disease have re-appeared. Every effort should be made to support the Board of Agriculture in confining the area of infection, and effectually stamping out these pesti- ferous maladies. FARMERS' INCOMES. Are such things known ? Well, they have been in times past, and we hope they may be again. That they have disappeared for the present, however, hardly requires sub- stantation. Agricultural produce of every description has diminished far below profit- able market rates, and in the circumstances it cannot be wondered at that farmers are concerning themselves about the income tax and other channels of petty expenses. Our correspondent is evidently unaware that, contrary to the old custom, farmers are no longer compelled to pay income tax under schedule B—that section of the revenue papers which is meant to indicate the small profit they derive from their farms-unless they have actually made a profit. It is not .L long ago, as a Yorkshire daily points out, since the law assumed that farmers always made profits, and they are practically charged upon their rents, plus tithes, and certain other charges which were estimated as rent. Now, however, when a demand note is received by an occupier of land, if he is aware of his non-liability, his proper course is to notify the same to the surveyor of taxes of his district, who will duly for- ward him a notice of the next appeal day, unless an unwarrantable delay takes place before acquainting the surveyor. He will also be required to fill up a form of account, showing the receipts and expenses of the year, together with data showing approxi- mately the increase or decrease of the live and dead stock in hand. Formerly a balance-sheet, including the valuation, was required; now, however, valuation is not asked for, but the data we have referred to instead. This account must be sent to the Government official before the appeal, and sustained on the appeal before the Commis- sioners by the production of books of account, which may be asked for. Now it is evident that here is another reason for a proper keeping of accounts. A pocket-book and a bank-book are not sufficient, neither is a letter of account alone. This may be sup- plemented for the sake of the occupier him- self by a valuation, which should be care- fully taken if possible by some neighbour! well skilled in prices of live and dead stock, on the 1 st January or such other day as may be selected. It may be added that the officials require a sum to be included as a receipt representing the consumption of home-grown produce during the year. No provision, however, is made for the inclusion of interest on capital invested in the farm, for personal services, or for wear and tear, or loss of capital. An account representing extracts from a legitimate and well-kept account-book is almost invariably accepted.

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THE FARMERS' CIRCLE. 1

THE FARMERS' CIRCLE. 1