276 



BOARD OF AGRICULTURE. 



can get nearly as large a crop from about half the amount 

 of manure, because the crop is in direct contact with the 

 manure. Vegetables, especially turnips, grown in this way, 

 do not have as many roots as when the manure is spread 

 broadcast. 



I do not keep my farm accounts in a very systematic way; 

 but I know they are correct, and were not entered for any 

 other person's inspection. I keep a cash-book, diary, and 

 farm-book, in which all sales each day are entered, and at 

 the end of the year see what my expenses have been. 



I take account of all stock on hand the first of January, 

 and cast the balance. One sample only I will give, as all 

 are similar; changes happening in valuation, higher prices 

 paid, or from other causes. All stock, tools, horses, &c, are 

 charged to the farm at the time of purchase. We will take 

 the year 1863, it being the first year that the farm paid above 

 the running expenses : — 



FARM ACCOUNT. 



Cr. 

 Sold .... 

 Twenty-six tons hay . 

 Six tons fodder . 

 Two hundred and ten 



bushels ears of corn . 

 Nine hundred pounds 



pork 

 Fifty bushels potatoes . 

 One hundred bushels 



carrots 

 Three barrels cider 

 Ninety gallons wine . 

 Onions and beets 

 Sixty-eight pounds lard, 

 Seventy -one pounds 



bacon 

 Four bushels beans 

 Five shotes . 



I have, since 1868, charged to the farm account, interest 

 on eight thousand dollars, working capital. The first year 

 on the farm, my sales were 1263.94, and my expenses $464.25. 

 I submit the account for each year since : — 



