

REPORT. 



To the Senate and House of Representatives : 



The Board of Agriculture convened at the State House, in 

 Augusta, January 15th, 1862, and was called to order by the Sec- 

 retary. 



Messrs. Cargill, Martin and Rogers were appointed a Committee 

 on Credentials, who reported a quorum present. Permanent 

 organizalion was then eflfected by the unanimous election of 



Samuel F. Perley, President. 

 Samuel Wasson, Vice President. 

 S. L. Goodale, Secretary. 



The Rules of Order of last year were adopted for the present 

 session. 



Messrs. Wasson, Martin and Haines were appointed a Business 

 Committee to report subjects for consideration of the Board. 



Pending the report of this committee and the assignment of 

 topics for this session, several papers were presented which had 

 been prepared since the last session of the Board, on subjects then 

 assigned for investigation and report. 



Mr. Perley offered the following report on 



Farm Accounts. 



It is understood that the suhji-ct, as a^siijned, ^^Farm Accounts'" does not 

 refer in the least to the common business accounts which every prudetit man 

 keeps wiih all those ahout him with whom he has hiisiness connections; but 

 that a special account is intended — an account to be kept between the farmer 

 and his own farm, or between the farmer and any particular branch of farm- 

 infr to which he may direct his efforts. With this understanding of the 

 fcuhjpct, let us first consider 



Why are Farm Accounts almost wholly neglected f The farmer is emphatic- 

 ally a man of deeds. With the early dawn his daily toils begin, and the last 

 gleam of evening twilight witnesses its close. Tlirough suaiuier's heat and 

 winter's cold, tlirough storm and calm, in season and out of season, steadily 

 he pursues his never ending labors. lie gives more hours to active work than 

 is given in almost any otlier occupation. The result of this continuous and 

 oiten severe physical exertion is the plodding gait, the bowed form, and pre- 

 mature old age, so often seen in the farmer. But this is not the worst result ; 



