FAKMERS' INSTITUTES, 89 



item of expense, an important one, too, that must be charged against this 

 crop in order to determine whether or not it is a paying one. 



There are so many avenues of loss that the most careful and systematic 

 reckoning should be kept, in order to avoid mistakes in management and 

 errors in calculation in time to prevent the serious consequences which so of ten 

 result from their being overlooked. 



Of course, in keeping strict account of all the transactions of the farm, 

 much difficulty will often be experienced in determining to just what account 

 certain items should be credited or charged. But after a time practice and 

 experience will enable one to reach an approximate correctness of detail which 

 will prove quite satisfactory, and productive of far better results than the old 

 way of keeping no account at all, and my advice would be to you to try it one 

 year at least. 



It is undeniably true that the energetic, driving farmer, who follows the 

 business in view of making money, leads a busy life, for it necessarily involves 

 an outlay of much hard labor and energy of mind. With this fact in view and 

 the numerous trials and perplexities which always occur to the farmer during 

 very busy seasons, and the fact that the hardest and most important work of 

 the year comes during hot weather when labor and exertion is most unpleas- 

 ant, and when those who follow other callings have comparative leisure, it is 

 not surprising that many farmers become discontented and sometimes almost 

 discouraged. A certain amount of discontent seems to be a law of human 

 nature; people of all callings look with envy upon those who follow other kinds 

 of business, and however well a person may be situated, he is likely to imagine 

 that others have a better lot in life. It is not surprising then to find farmers 

 looking enviously upon lawyers, merchants, bankers, or those who follow 

 other callings which demand less exertion of the body. But there is a bright 

 side to farming which every farmer ought to recognize, and which more than 

 balances its unpleasant features, while it is true that much farm work is labori- 

 ous and unpleasant. It is also true that farmers may enjoy ample time for 

 rest and without financial loss. The work of the farm requires more muscular 

 exertion than that of the shop or desk, but it is less confining and far more 

 healthy. 



The speaker then referred to many noted men who had begun life on the 

 farm. 



The clerk, book-keeper, and merchant works more hours in the day, and 

 are more closely confined than the average farm hand whose work is in the 

 pure open air, and who has his evenings to himself. 



The winter months, with their long evenings, afford to the farmer compar- 

 ative leisure and ample time for recreation, amusement, and intellectual 

 culture. They afford opportunity for reading and study, and for laying plans 

 for future work and improvements. 



The luscious fruits, fresh vegetables, pure rich milk and golden butter, 

 which are looked upon by the wealthy residents of cities as luxuries, come to 

 the farmer directly from nature and at little expense, the same articles are 

 bought by city people at extravagant prices. After they have lost their fresh- 

 ness and most desirable qualities it is unfortunate that farmers do not, as a rule, 

 better appreciate nature's gifts. The farmer deals directly with nature, and 

 the blessings which he should appreciate and enjoy more than counteract the 

 difficulties and disappointments which fall in his pathway. 



There is no reason why farmers may not lead happy lives. Ambition, if 



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