food purchased
for the ducks, so that no further amount has to be charged under this
heading.

The debit side of the account will now work out as follows:--

Food for ducklings L16 0 0
Food for old birds 4 13 9
Extra food alluded to above 0 15 0
Expenses for sitting hens 1 0 0
---------
L22 8 9

As against these figures there are 250 young ducks for sale: deduct from
this number fifteen for casualties of various kinds, such as dead birds
unpicked at the shoot, odd birds that may stray and be killed, &c., and
this gives 235. If the birds are properly fed a game-dealer will be glad
to give 2s. each for them, especially if the shoot is timed to fit some
popular function, such as Doncaster Races; so that the credit side of
the account shows a sum of L23, 10s. for the sale of 235 birds, giving a
small surplus of rather over L1, which can be used to meet incidental
expenses, such as purchase of wire, &c. Each young bird will cost about
1s. 3-1/2d. to rear, and will sell for 2s., leaving 8-1/2d. a bird
profit with which to meet the other expenses. Many of my readers may
think the margin of fifteen birds set apart as casualties far too small,
but I can assure them that, so far with me, it has never reached that
number, and need not do so provided the birds are kept at home by proper
feeding, and the right people propitiated.

Naturally one does not sell all one's ducks, or anything like it. Some
are given to the friends who come to the shoot, and many are given to
the farmers round, but in considering accounts, I think I am justified
in including the value of birds given away as one of the assets. In any
case I have made an honest attempt to help those who wish to look before
they leap. Ducks are very fond of maize; it certainly brings them on
quicker than anything else, and I have had young drakes of the year in
full plumage on August 1, when maize has been the only corn used. It is,
however, too fattening, I think, and a bit apt to make the birds lazy. I
do not believe that birds fed solely on maize fly so well or are as good
for the table as those whose diet is composed of a mixture of wheat,
barley, and maize. The birds must be encouraged to seek their natural
food, as only by this means will the wild duck's flavour be retained.

The birds must be fed at regular hours, as this is the only guarantee