Heriots accruing from copyhold estates, ought not to be taken in kind, but a moderate fine should be levied in lieu thereof.

Encouragement should be given to improvements in cultivation. The best heads of cattle should be introduced, and any successful mode of culture recommended among the tenantry. They should also be stimulated to plant fruit-trees, as means of adding to the produce without encumbering the land.

The transactions of the steward should always be pure, incorruptible, and free even from suspicion. He ought not to sell preference, either for money or for any indirect consideration, such concession to him being in effect a robbery on the tenant, or on his employer, who is entitled to all the advantages which can accrue from his estate. If a sum of money is covertly given for preference in a lease, then the lease is worth so much more, and the proprietor is defrauded of the difference. Nothing can be more pernicious to an estate than such underhand transactions. Modest industry and merit are thereby subverted by the audacity of knaves, and the steward, from the moment he has thus sold himself becomes a dependent on the honour of the parties. Preference given to kin ought also to be avoided, and every nobleman and gentleman is justified in being jealous of the introduction of his steward’s kindred upon his estate, often to the great prejudice of his old and attached tenants.

Many stewards become the tyrants of their vicinity by an impertinent interference with the domestic economy of the families of the tenants, presuming to prescribe in regard to their dress, habits, and amusements, seeming thereby to consider them as vassals, instead of freemen, to whose industry their landlord is indebted for his ease and luxury. With these affairs the steward has no concern, and every farmer and his family should be left to their own discretion in such particulars, if they pay with regularity the average rent of their vicinity, and do not manifestly deteriorate the estate; they are, and ought to be, in all their domestic and personal concerns, and also in their opinions, religious and political, as independent of the steward, or of his employer, as these parties are of them. His interference has, in truth, tended to retard the civilization of the agricultural classes, and, in many districts, placed them one or two centuries behind the inhabitants of towns. The steward, therefore, who forbears to meddle with what does not properly concern him, will enjoy the love of tenantry, and that affection will always best promote the interest of his employers.

Whilst the steward is not unmindful of every possible improvement, he should keep in view every appearance of the existence of minerals or metals, that so the needful essays or experiments may be made under the superintendance of persons of experience and fidelity. Proximity to the sea coast, navigable rivers, canals, or great towns, will much enhance the value of such discoveries.

Every opportunity should be embraced of letting land on building leases, as a means of greatly improving the value of estates; the fitness by means of water and roads for the establishment of a manufactory, or a village, or, by being near the sea coast, for a fishery, are objects too important to be overlooked by a faithful and intelligent agent.

It has already been remarked, that the land steward should not be engaged in any business that would detract from that attention which is required in the faithful discharge of the duties of his office; and even in performing those engagements, he should occasionally be assisted, in cases of importance, where he may consider his own knowledge not sufficient, by an able professional adviser. He will most require this aid in the making of leases, deeds, agreements, and other legal instruments.

The balance of cash, which may often be considerable, ought not be allowed to lie idle in the house. All money is part of the vital blood of society, and should be kept in circulation. This may be effected either by lodging it at a country bank, where moderate interest will be allowed for it, or by discounting the notes of respectable tenants, who, at certain turns of the season, are often in want of ready money, and their notes will, in many cases, serve as cash payments for other purposes, or they may be made to fall due at periods when cash will be wanted, while it will thus be accumulating at five per cent. No risk need be incurred in such transactions, while the accommodation would add much to the prosperity of the estate. If the steward reside in London, spare cash may, in like manner, be employed at a full rate of interest, by discounting such good bills as are always to be met with at the principal brokers in and about Lombard Street; and these bills will be received by the bankers as they arrive at maturity. By this means 3 or 4 per cent may always be added to the income of a nobleman or gentleman, or sufficient to pay the wages of all the servants.

In the business of accounts, the first objects are, arrangement, perspicuity, and security. In all accounts of property, there are certain general rules which must be attended to, the chief of which are the following: 1st. Trust as little as possible to memory, but make memorandums of payments, receipts, bargains, agreements, &c. on the instant. 2d. Pay no money without receiving a proper discharge. 3d. Give up no security, lease, agreement, or other valuable property, without taking in return a written acknowledgement. 4th. Let all contingent, undecided, or uncertain transactions be forthwith entered, with every necessary remark, voucher, and reference. 5th. Post all the various transactions under their proper heads as soon as possible. 6th. Fold, label, date, and class all papers, the most valuable of which are to be deposited at the end of every year, in a secure place, with the date on the outside. Perhaps the two principal books necessary to be kept, are a day-book or journal, and a ledger, with two other books, to be called the memorandum-book, and general inventory. A portable pocket memorandum-book will also be found to be convenient. Every servant in trust under the land steward ought to be provided with an account book appropriately ruled: this book should be examined and passed monthly by the steward and an abstract of it transcribed into his journal.

FORM OF THE JOURNAL.