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I wonder if that relates to my last point about the hobbits not observing the March 25 T.A. 3021 starting date for F.A. 1, instead using the start of their next new year.
The quote from Appendix D says they chose to acknowledge F.A. 1 as starting with S.R. 1422; do we also see that they continued to reckon years by midwinter even in their own conversions S.R. > T.A. before that? It seems so.
In the final pages of Appendix B where events for 3020 and 3021 are given, there is a footnote that says months and days are given in the Shire calendar, but also Frodo's recurring illness on March 13 is listed at the starts of 3020 and 3021, squarely co-labeled S.R. 1420 and 1421. By New Reckoning, those dates should've been in the final days of 3019 and 3020.
Are the T.A. years are recorded according to men, but the F.A. years given according to hobbit conversion instead (where S.R. 1422 = T.A. 3022 = F.A. 1)?
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...take counsel with thyself, and remember who and what thou art.
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