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Thirdly, of the improvements of land, of what has been profitably

laid out in clearing, draining, inclosing, manuring, and reducing

it into the condition most proper for tillage and culture. An

improved farm may very justly be regarded in the same light as

those useful machines which facilitate and abridge labour, and by

means of which an equal circulating capital can afford a much

greater revenue to its employer. An improved farm is equally

advantageous and more durable than any of those machines,

frequently requiring no other repairs than the most profitable

application of the farmer's capital employed in cultivating it.