Farm Accounts. 



14J 



The granary should be kept locked, and the corn be given cut 

 once a-week. 



Let us take as an example the Wheat account : — 



At the end of the year it is easy to find out the quantity of 

 wheat, barley, beans, &c., that pigs have consumed ; and, valuing 

 it at a reasonable rate, the Pig account must be debited, whilst 

 the various Corn accounts are credited. 



By this book we see at a glance what corn horses liave con- 

 sumed. It is also valuable as affording a check upon the honesty 

 of men, and for this purpose stock should be taken a little oftener 

 than is usually done, so that any deficiency would be readily 

 seen. 



The Stock Book contains memoranda of the different kinds of 

 live stock, the pedigrees of the cattle, and times when calves, 

 litters of pigs, or lambs are due. It is a very useful book. Each 

 kind of stock has a portion of the book set apart for its own uses. 



These, then, are all the books that a farmer needs, and, after a 

 little practice, I feel certain that any one who has had an ordinary 

 education would find no difficulty in keeping them. Modifica- 

 tions may be made, according to circumstances ; but the book 

 which claims your particular attention in this system is the 

 Journal, as its use will, I believe, save labour and give a degree 

 of clearness to your accounts not to be gained by any other 

 plan with which I am acquainted. 



VI. — On the Management of Breeding Cattle. 

 By Edward Bowly. 



Prize Essay. 



To ensure success in the breeding of tattle it is of the fii'st 

 importance to procure animals possessing good forms, and those 

 characteristics which denote sound constitutions. To describe 

 these qualities I cannot do better than refer to a letter written on 

 this subject by Major Rudd to an American friend, many years 



