FARMS. 9 



Apparent net proceeds, . . . .• . $734 82 



But the above income covers the farm operations, not show- 

 ing the improvements, such as ditching, setting trees, diking, 

 and many other expenses in money or labor by myself and man, 

 producing fruits in the gardens at the house in town, carting 

 for store and house all the milk used in family, with vegetables 

 and fruits, of which no account is or can be rendered ; but they 

 may all go to offset the labor of making butter, &c. But the 

 farmer has very many advantages that the townspeople do not, 

 such as the use of horses and carriages, vegetables of the ear- 

 liest and freshest growth, with butter, eggs and poultry in 

 plenty, all of which he must work for ; and if he thinks it 

 belongs to him, let him look at the mariner or mechanic, who 

 has toiled all the best part of his life to get an establishment 

 that will maintain him in his old age ; while the farmer can 

 enjoy his usual occupation to the last year of his healthy life. 



Before closing this Report, I wish to point out to the farmers, 

 and also urge them all to take a correct account of all stock, 

 tools and farm on some day of the year — say first of January 

 or April would be the best, on account of the less amount of 

 crops on hand at that time ; but that is generally a very busy 

 time with the farmer ; still the small amount of capital at that 

 time would make the trouble so much less, say to living. The 

 farm and stock is worth, April 1st, 1867, $2,500. You would 

 charge every night what had been expended during the day ; if 

 anything unusual, name it ; and if anything was sold, place it 

 to the credit side of the page. If you wish, keep another 

 memorandum book for family accounts, and thus know at the 

 end of each year where to save. If you come short, or wish to 

 make improvements, these accounts would teach you to be par- 

 ticular in every department ; for there are more fortunes made 

 by carefully attending to small things, and keeping the ends all 

 tied up, than there are by launching into large schemes and 

 leaving all the ends loose. At the end of the year it will 

 become a pleasure to sum up the accounts, and see how much 

 and what the credits are over expenses ; and if you cannot 

 make that side the largest, why the sooner you abandon it for 

 some other business the better. 



James Thompson. 



2t 



