Rent of one acre 2 0 0
Tithe on 10 hogsheads, @ 6d. 5 0
Gathering, making, and carriage to and
from the pound, @ 3s. 6d. a hogshead 1 15 0
Racking twice, @ 6d. 5 0
Casks and cooperage 8 0
---------
L4 13 0
=========

CR.  L s. d.

10 hogsheads diminished by racking
and waste to 8, @ 12s. 6d. 5 0 0
========

Leaving a balance of 7s. for spoiling, &c., so there was not much profit in cider-making then.  The same authority sets down the cost of planting an acre of apples as:—­

L s. d.

132 trees, @ 2s. 13 4 0
(The custom had been to plant 160 trees to
the acre, but this was considered too close.)
Carriage per tree, @ 2d.; manure per tree, @ 3d.;
planting per tree, @ 3d. 4 8 0
Interest on L17 12s. 0d. for fifteen years before
orchard is profitable, @ 5 per cent. 13 2 6
Loss of half the rent of the land for
the same period, @ 10s. an acre 7 10 0
Building cellarage for product per acre 5 0 0
---------
L43 4 6
=========

For this outlay the landowner would gain an additional rent of L1 a year, so that, according to this authority, growing cider fruit at that time paid neither landlord nor tenant.

FOOTNOTES: 

[423] Farmer’s Letters, i. 10.

[424] R.A.S.E.  Journal (3rd Series), iii. 1.

[425] See the Hyp Doctor, No. 49.

[426] Tooke, History of Prices, i. 42.

[427] Cf. this and Tull’s character of servants with Defoe’s accusation of their laziness.

[428] Salisbury newspaper, quoted by Baker, Seasons and Prices, p. 187.

[429] See Autobiography of Wm. Stout, ed. by J. Harland.

[430] Gentleman’s Magazine, 1742.

[431] Baker, op. cit. p. 194.

[432] A Defence of the Farmers of Great Britain (1814), p. 30.

[433] Tooke, History of Prices, i. 42.

[434] See a curious pamphlet called An Exhortation to all People to Consider the Afflicting Hand of God (1754), p. 6.  The plague lasted from 1745 to 1756.

[435] The Compleat Cyderman, p. 46.

[436] Rural Economy of Gloucestershire (1788), ii. 206.

[437] Blundell’s Diary, p. 55.

[438] MS. accounts of Mr. Chevallier, of Aspall Hall.

[439] The Case with the County of Devon with respect to the New Excise Duty on Cider (1763).  The duty was 4s. a hogshead, but the opposition was so strong it was taken off.