148 MY SUMMER IN A 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 



Cr. 

 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 explanation. I 

 have charged nothing for my own time waiting 

 for the potatoes to grow. My time in hoeing, 

 fighting weeds, &c., is put in at five days: it 

 may have been a little more. Nor have I put 

 in anything for cooling drinks while hoeing. 

 I leave this out from principle, because I al- 



