DOES FARMING PAY ? 35 



the manufacturer and mechanic, he is a stranger, and if gen- 

 eral disaster come upon the business-world, the sustenance 

 and comfort of his family are provided by his own products, 

 and he may rejoice in his independence and comparative free- 

 dom from the ruin. The nature of his calling removes him 

 to a great extent from the intrigue, finesse and double-deal- 

 ing of the most depraved of mankind. He is a co-worker 

 with kindly, genial Nature, whose laAvs, principles and mode 

 of action he may study and understand, receiving abun- 

 dant compensation from their elevating and expanding influ- 

 ence. The prevailing impression that farming does not pay, 

 is not obtained because of the actual fact, but because, as a 

 general rule, farmers keep no accounts which show whether 

 their business is conducted at a loss or profit. They cannot 

 tell, at the year's end, whether they are worth more or less 

 than they were at the beginning. And whatever may be the 

 result, they know not whether it is due to their farming or to 

 matters which are, and should be, kept entirely independent 

 from the farm. I therefore close this subject with some sug- 

 gestions respecting farm-accounts, which, if complied with, 

 will tend to show to each individual farmer the result of each 

 year's operations, and whether it pays him for his labor and 

 capital. The business of farming and farm-accounts have 

 nothing singular or intricate about them, but should be con- 

 ducted and kept in the same manner and on the same princi- 

 ples as that of the merchant or manufacturer. The farmer 

 should, every spring, take a pe: feet inventory and appraisal 

 of everything connected with his business, that he may know 

 how much capital he has invested. This inventor}'- should in- 

 clude all his farm-lands, improved and unimproved. All his 

 6a?'n-buildings, but not the house. All the live-stock gi'ow- 

 ing, or working exclusively on the farm, but not such as is 

 kept partially or exclusively for the pleasure, comfort or con- 

 venience of the farmer's family. It should include all the 

 tools, implements, machines and vehicles kept for farm-use, 

 but not those vehicles kept for the pleasure or convenience of 

 the family. In carrying on the year's operations, the former 

 should charge to the farm all the manures and all the seed of 

 every kind and description which he uses upon it ; all the cost 

 of labor hired, the value of his own labor and superintendence, 



