Mat 20, 1899.
THE ESTATES GAZETTE
866
of the workmen in 1743, and many of the names of the workmen engaged in producing designs similar to those of Chippendale, have been preserved with the designs, the amounts paid, and the periods of time occupied in their execution.
The most important operation registered is that of making “ a brakit for a glass case, with ingay figures in it for ye dressing room over ye toilett table.” This piece of work occupied 11 days and six hours, and the prices paid were, for carving, 55s. ; and for joyner, 6s. 6d. At the other end of the scale appears 9d. for hosting (rough carving) two leaves’, and a like amount for two flowers.
An entTy under date of February ye 28th, 1742, is “ for hosting ye top of a chimney, 4ft. 8in. wide, and 7fin. high, five shillings” ; and later, “for boating a leaf for the above said chimney, Is. 3d.” ; while, on June 1, 1744, one finds the quaint entry:	“ For hosting two
Seaser’s (Caesar’s) heads, five shillings,” and in another place, for hosting two leaves, Is. 3d.
“A Book of Tables, Candlesticks, Pedestals, etc.,” published in 1768, at 53, Fleet-street, “where may be had all the genuine works! of Lock and Copeland,” contains, mirror frames, with urns and medallions, masks and acanthus leaf scrolls.
sub-agent and collects cottage and allotment rents, manages gravel pits or brick kilns, and pays keepers and estate workmen, he should keep an. estate ledger distinct from that of the farm, with separate accounts for the different ■departments. A general estate account should be rendered periodically, for instance, monthly, quarterly, or half-yearly, and it would be best for this account to be settled at these periods by a payment to or from the bailiff, so that the balance of bank account represents that of the farm only. Everything supplied from the home farm to the mansion, stables, gardens, etc., and carting done for them, should be entered and priced as to an ׳ordinary customer, and the account settled periodically, perhaps at the same time as the estate account. This will be found a more satisfactory plan than having the mansion, etc., supplied without record and giving the bailiff occasional cheques to keep him going.
JfurmiitiT GMìt aitò !Ufo.
XXXVII.
MATTHIAS LOOK.
“A Book of Ornaments,” published in the same year, exhibits Chippendale mirror frame designs, with rocks and water, and the characteristic bird in No. 76 ; while No. 88 shows Gothic ornaments and pinnacles mingled with quaint birds and dogs.
Louis XV. style is visible in the console table legs, and Louis Seize in the chairs.
“The New Book of Ornaments, consisting of Tables, Chimneys, Sconces, etc.,” by Matthias Lock and H. Copeland, published in 1768, also proves to׳ be the best work issued by the partners.
It is distinguished by originality and good feeling ; for Look must have had a strong appreciation of form ; and the chimneypieces, somewhat after the Louis XIV. style, are good. Lock, in fact, though led away by Chambers’ Chinese designs, could produce a highly intelligent original model, well worked out.
In “A New Book of Pier Frames, Ovals, Girandoles׳ and Tables,” by M. Lock, 1769, he makes good use of the top-shaped fret of the prevailing French fashion.
To the Edinburgh Exhibition of 1862 George Lock, grandson of Matthias, sent a very remarkable series of drawings and design®.. One of the leading journals, referring to this exhibit, remarked that though there was a prejudice in favour of French designs in the latter portion of the 18th century, the Art of Design as applied to manufactures was in a condition of higher perfection in England than in France.
(To be continued.)
Lock was responsible for two principal works. The former of these, “ Original Designs for Furniture,” appeared periodically from 1740 to 1765 ; and contained, amid' a considerable amount of inferior work, beautiful adaptations of the acanthus leaf for wood carvers. The latter was called, “ A new Book of Pier Frames, Ovals, Girandoles, Tables, etc.” This was published in octavo form in 1769.
Besides these were two minor works, “ A Book of Ornaments,” by Matthias Lock and H. Copeland, 1768 ; and “ A Book of Tables, Candle Stands, Pedeetal®, Tablets, Table Knees, etc.,” by Matthias Lock, price 2s. 6d., published 1768, at 53, Fleet-street, where may be had all the genuine works of Lock and Copeland.
South Kensington has a folio of original sketches with a few prints from steel or copper plates, ascribed to Lock and Copeland ; while plates are occasionally in the market, signed H. Copeland, and dated 1746. They are mostly of mirror frames, probably the first kind of furniture illustrated in this: manner.
Look had near Ye Swan, in Tottenham-courb road, a furniture workshop, where he kept a number of men to carry out his designs, and at the end of the unique book at South Kensington are a number of entries of wages paid, each of them illustrated with its׳ separate and special design in one comer. According to the memoranda preserved here, and by the present representatives of the family, who can show an unbroken series of designer® extending over 200 years, five shillings was the average daily wage
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(whether in the farm account hook or in a private memorandum) before !the true state of affairs can be really known, and compared with this time last year, and this is the most important and essential of ■all, namely a statement of assets and liabilities. On the same date as the balance sheet is made out, the valuation taken and the accounts closed, this statement should be drawn up, placing under assets all good debts due to the farmer, the ascertained or estimated value of all property, real and personal, including household furniture, house or landed property, stocks, or shares, etc., farming stock as per valuation., cash at bank, and cash in band. Under liabilities would come all debts due from the farmer, of which the amount is ascertained, not forgetting the rent, fire insurance, etc., if due o׳n the quarter-day itself on which the account is made up. Deducting the total liabilities from total assets, the balance represents what the farmer is actually worth at that date, his net capital. Only by making out this statement can the true position be ascertained and compared with last year, showing the actual profit or loss after all debts are taken into account.
A pocket memorandum book and a diary are useful good additions to tlhe account book, for entering record of farm work, weather, services, births and deaths of stock, engagements, dates of shows and entries for same, etc.
A register of croppings, ■another of implements!, one of cows, giving name or number and colour, age, date of last calving, date of service, name of bull, date due to calve, and a column for remarks, and ■one of milk will be found useful.
A paper on farm accounts would not be complete without a reference to the bailiff’s accounts on farms temporarily in hand, or the home farm of an ■estate. It is essential in either case that accounts be strictly kept and regularly audited. A bailiff should not be hampered in ׳his buying by being unable to make payments without reference to his employer or the agent; a bailiff must handle money and should he empowered to draw upon a farm account at the bank, giving adequate security and having no power to overdraw. !He should pay into the bank all !sums received and make 11־ payments by cheque, including the weekly amounts required for cash for labour and petty payments. He should keep a cash account showing all payments whether by cash or cheque and all receipts, including cash drawn from bank. This should he balanced monthly, showing the cash in bailiff’s hands, and should be audited by the ■employer or his agent. The items should be posted into the ledger accounts and the annual balance sheet and valuations made as described. If, as׳ often happens! in the case of a home farm, the bailiff also■ acts as
FARM ACCOUNTS. *
By A. MACDONALD BROWN, B.A.
The annual valuation or stocktaking should be made always on the same day of the year, and always on the same principles. The time of year chosen is usually the quarter-day from which the tenancy runs, whether Michaelmas or Lady-day. The latter has the advantage on arable and mixed farms that there is as a rule less stock and produce on the farm to value, and therefore less discrepancy between ■estimated and realised value ; but, on the other hand, there will be more tillages to be valued at a Lady-day stocktaking. As to the principle® on which to make the valuation, ■there is room for considerable differences of opinion and practice, but the most important thing, perhaps, is to go upon the same principle every year, and not change from one method to another. The chief difference in practice is in valuing the permanent equipment of the farm, ■the part that is the machinery of the business and not the product, for instance, working horses, implements, or, on a dairy farm, the milch cows. Should these be valued at current market price, o׳r not? If yes, then a large gain or ■loss may be dhown in the balance sheet owing to a rise or fall in the market price of, say, milking cows, during the year, although, as a matter of fabb, no difference ■has been felt on the farm, because the cows are not kept for selling, but for milking, and are kept up to about the same head, young stock replacing those ■sold out annually. I am inclined to think that the best practice is that adopted by many business men, to value their permanent !stock at the same sum every year, supposing it is kept up to the ■same strength. Of course, if, say, two more horses are added to the f ormer strength, or an elevator or corn mill bought when there were none on the farm before, an addition would be made in! respect of them ; but the point is, that if a farm is started with six horse© averaging £45 ׳each, the valuation of horses should not be raised the following year because the prices had gone up, nor vice versa. This principle also implies that no percentage is deducted for depreciation. If it is, then the value of implements or !animals bought to replace ■others must be added, so that it comes to much the same thing in the end. All the produce and stock grown or intended for eventual sale would, of course, be valued at current market prices׳. A difficulty will veiy often occur in practice in determining what is permanent equipment and What is for sale, especially where much dealing is done.
There is one more calculation to he made
* Summary of a paper read before the Bedford Chamber of Agriculture on April 29 by A. M, Brown, B.A., Land Agent.
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13062369