254 THE ECONOMY OF THE FARM. 



full ripeness, than if allowed to reach perfect maturity. 

 It also measures more and makes more flour. 



922. When the grain is still soft or in the milk, it con 

 tains hut little woody fihre. Starch, gluten and sugar, in 

 which the nutritive value consists, are then most abundant. 

 As the ripening process advances, the woody fibre increases. 

 The skin or outer covering of the grain rapidly thickens, 

 and loses its fine color. It assumes a dull and husky 

 appearance in the bin, if allowed to ripen fully, and is 

 really worth considerably less than if cut at the proper 

 season. 



923. The same is true of all the small grains. Oats 

 especially, the straw of which is fed to stock, should be 

 cut while still green, or when only slightly turned. The 

 early cut yield as much and as plump grain as those 

 which get dead ripe, and the straw is far more valuable. 



924. The keeping of accurate accounts is indispensable 

 to complete success in farming. Without them the farmer 

 can never see just where he stands, or whether he is 

 making or losing money by this or that course of culture. 

 It is well to keep a separate debit and credit account for 

 each lot, charging it with all that is expended upon it 

 from time to time in labor, manure and seed, and crediting 

 it with the crops produced. At the end of the year the 

 balance will show at a glance the gain or loss for the 

 season. 



925. And so let a separate account be kept for each 

 department, a stock account, an account of household 

 and personal expenses, &c. In this way a much better 

 idea can be obtained of the actual state of our affairs at 

 any particular time, than in any other. 



