468 EEroET of Farmers' Iis'stitutes 



pro^Derty, which should include all household goods, will be fouud 

 of great value in adjusting loss in case of fire. Insurance ad- 

 justers tell us that in most cases the list of the property destroyed 

 has to he made up entirely from memory. 



A careful cash account should he kept by every fanner, and it 

 should be balanced at least once a week. Most farmers keep a cash 

 account, but very few of them balance it at regular times. The 

 following form will show how a cash account can be kept and 

 balanced : 



Cash Paid 

 ., 1916 

 For 10 hundredweight 



bran $14 00 



For horseshoeing 2 50 



Cash on hand 23 00 



Cash in bank 142 75 



$182 25 



The account is balanced by adding the cash on hand and the cash 

 in the bank at the end of the week to the " cash paid " side of the 

 account. 



Every farmer should have a working capital that will enable him 

 to pay cash on all ordinary occasions. By doing this he will be 

 likely to save more than the interest for a year. Records of the 

 cost of production should be kept of all crops grown to be sold 

 from the farm. If animals are kept, records of the cost of all feed 

 consumed, and in the case of dairy cows of the products sold, should 

 be carefully kept and balanced at regular intervals. The milk 

 should be weighed at each milking, and butter-fat tests should be 

 made at least once a month and a careful record kept of all food 

 consumed by the cow. By doing this the owner will be able at the 

 end of the year to cull out all unprofitable animals, and will also 

 have in his records a basis for intelligent feeding and profitable 

 breeding. 



THE MANAGEMENT OF THE SOIL. 



Lawyers tell us that it is a principle of Blackstone that no man 

 owns the soil — that all one owns is the right to use it. IS^o man 

 has a moral right to rob the soil of its fertility. Job recognized 

 this when he defended his integrity before his Maker and said: 

 " If my land ciy against me, or if the furrows likewise thereof 



