MY SUMMER IN A GARDEN. 143 



because it would otherwise have stood 

 idle : the thing generally raised on city 

 land is taxes. I therefore make the fol 

 lowing statement of the cost and income 

 of my potato-crop, a part of it esti 

 mated in connection with other garden 

 labor. I have tried to make it so as to 

 satisfy the income-tax collector : 



Dr. 



Ploughing .......................... $0.50 



Seed ................................ 1.50 



Manure ............................. 8.00 



Assistance in planting and digging, 3 days 6.75 

 Labor of self in planting, hoeing, digging, 



picking up, 5 days at 17 cents ........ .85 



Total cost ....................... $17.60 



Two thousand five hundred mealy potatoes, 



at 2 cents .......................... $50.00 



Small potatoes given to neighbor s pig ... .50 



Total return ..................... $50.50 



Balance, profit in cellar ............ $32.90 



Some of these items need explana 

 tion. I have charged nothing for my 



