Vol. XII. No. 2S1 



THE AGRICULTURAL NEWS. 



io 



STUDENTS' CORNER. 



An instructive, e.xporimeiit to show, without a micro- 

 scope, the presence of minute forms of life (bacteria) in the 

 soil is the following. Obtain three clean, wide mouthed 

 medicine bottles and label them 1, 2 iind 3. Place in No. 1 

 a little fresh soil, in 2 a freshly prepared but Aveak solution 

 of moat juice. Then plug the mouths of the three bottles 

 with absorbent cotton and on three oon.secutive days stand 

 them for an hour in boiling water, taking care that the water 

 is heated gradually and that only steam comes in contact 

 ■with the cotton plugs. During the intervals between these 

 sterilizations, the bottles should be placed in a clean cupboard. 

 On the fourth day take bottle No ;i outside and by means of 

 a olean iron spoon (which has been dipped, for preference, in 

 alcohol which is then lighted) add as quickly as possible 

 a tiny lump of soil which must be taken from just below the 

 surface. Replace the plug immediately. Arrange the three 

 bottles in a row in the cupboard and set light to the cotton 

 plugs, and then quickly blow the flames out, in order to 

 sterilize the plugs. Next add about half the sterile 

 meat extract in No. 2 to the unsterilized .soil in No. 3, 

 and a minute portion of the sterile soil in No. 1 to the 

 remainder of the sterile meat e.xtract in No. 2. On the fifth 

 clay, if the experiment has been done quickly and cleanly 

 enough to prevent contamination from dust, etc., there should 

 be gelatinous patches^ or even a film, covering the surface in 

 No. 3: whilst the liquid in No. 2 should still remain 

 .mchnnged. These patches are composed of millions of 

 bacteria, and the offensive smell of the liquid in No. 3 is an 

 indication that certain chemical changes have occurred as the 

 result of the bacterial development. 



Reference has been made already in these notes 

 to land, capital and labour (see Ayrtcultiiral Navs, Vol. XI, ■ 

 p 301). Where the landowner manages his own estate, 

 Lis net income is composed of rent, profit on invested 

 workins capital, and salary for his own services. Do not 

 confuse rent, profit and wages. If the estate is rented to 

 :i tenant, then, obviousl}', the landlord's return consists of rent 

 alone; if the estate is managed for him by others, then the 

 value or part of the value of his own services goes to the 

 manager and attornej'. In business, more especially in 

 partnership concern.-;, it is customary to charge the business 

 with interest at the rate of 3, 4 or -5 ]ier cent, per annum on 

 the capital; for the capital would yield this interest if 

 invested in stocks and shares. 



Bookkeeping is the art of recording in writing the 

 accounts of a business; and its object is to show, after a given 

 period: (a) how much has been gained or lost during that 

 period; (b) on what accounts gain or loss has been made; (c) 

 the amount owing to or by each per.son traded with; (d) the 

 amount of stock and cash on hand. 



The mere noting down of every transaction in chrono- 

 logical order in a diary is evidently insufficient: as transac- 

 tions accumulate, a systematic record and classification of 

 them is re(|uired. The foundation <if successful bookkeeping 

 is the principle of double entry. That principle is as 

 follows. In every business transaction (as e g. the exchange 

 •of cotton for cash) there is simultaneously both an increase 

 and a decrease of property (e.g. incre;use of cash, decrease of 

 cotton), and the increase is equal to the decrea.se. The 



record or entry of both these effects is the double entry— the 

 cash account beciiuse it receives, is debtor to the cotton 

 account; and the cotton account, becauSe'it gives, is credited 

 by cash account. 



The double entry system is not employed on the 

 majority of estates in the West Indie.?, partly owing to its 

 complexity and the work it involves, and partly because of 

 the dilKculty of devising a system which is generally adapted 

 to the different estate conditions. In any case, whether the 

 system be applied in practice or not, the educational value 

 of a knowledge of it gives a scientific insight into the rela- 

 tions of the different kinds of transactions and operations to 

 one another, and enables the student to appreciate the real 

 significance of profit, credit, accumulation of capital, depre- 

 ciation, interest, discount, consignments, insurance, and 

 similar matters of finance. 



The student, therefore, is advised to obtain a textbook 

 on bookkeeping such as Book l-eepinc/ for Estate Students, 

 by Thomson (London: G. Bell & Sons), and to work out 

 theoretical examples. This should be followed by aa 

 endeavour to arrange a simple system of double entry- 

 accounts adapted to the conditions of any particular estate. 



Questions for Candidates. 



?'i;kt,imi.n.\i;v ijuestions. 



(1) State how stems are modified for different uses. 



(2) How may the pressure of the air be shown? 



intki;medi.\te question.s. 



(1) Contrast the effects of flowers of sulphur and of 

 sulphates when applied to the soil. 



(2) Describe how you would pack for export either (a) 

 green limes, (b) Para rubber seeds; or (c) cotton, (d) mola.sses. 



VISAL QUESTIONS. 



(1) State what you know concerning Sakellarides cotton. 

 In what way does its production affect the demand for Sea 

 Island cotton? 



(2) Distinguish between the .selection of plants and the 

 grading of produce. Give examples of each. Discuss the 

 tlnancial benefits that may be derived from the employment 

 of these practices. 



DEPARTMENT NEWS. 



The Imperial ( 'oimnissioiier of Agrirulture returned 

 to Barbados on Saturdaj-, January 25, by the 

 S.S. Korona', from an official visit to St. Liinia. 



Agricultural Education in Italy.— By royal 

 decree the Higher Council "f Agricultural, Industrial and 

 Commercial Instruction in Italy was abolished in December 

 1911, and a Council for Agricultural Instruction substituted. 

 The new Council is to consist of fourteen members appointed 

 by the Minister of Agriculture, and is to give advice regarding 

 proposed legislation and general provision for agricultural 

 instruction, agricultural schools of all kind.s, aid to students, 

 and other ijuestions relarting to agriculture, forestry, and 

 zootechnical studies which he may refer to it. {Journal of the 

 lioytd Society of Aifx, December 20, 1912.) 



