MISCELLANEOUS. 437 



factory to stand idle for lack of men to keep it run- 

 ning, and no farmer should feel that he is doing his 

 best unless his farm factory is fully employed. This 

 is often the most difficult problem in farming, for good 

 labor, at prices which the returns will warrant, is hard 

 to get. Furnishing steady employment to men 

 throughout the year, and if possible providing a neat 

 and comfortable tenant house in which they may live 

 are aids in solving the problem. 



Team Labor is on a different basis; its cost is in the 

 expense of feed, bedding, care, shoeing, depreciation 

 in value, etc. These items do not vary greatly 

 whether the team is working or idle. It should be the 

 aim to bring the cost of keeping to the lowest point 

 consistent with efficiency, by a w r ise choice of the foods 

 used, but this is not the most improtant phase of the 

 problem. If it costs $25 per month to keep a team 

 of horses, and the team works 250 hours during the 

 month, the average cost per hour is ten cents. If in- 

 stead, the team works only 125 hours, the average cost 

 is twenty cents per hour. To so plan the operations 

 of the farm that no more horses are kept than are 

 needed, and then to keep them at work as much as pos- 

 sible, should be the aim. 



Records and Accounts. A simple system of records 

 and accounts is needed on every farm. These should 

 enable the farmer to determine the profit or loss at the 

 end of the year, and to find out w r here the gains and 

 losses occur. It should also furnish a record for fu- 

 ture reference. A careful inventory of all property 

 at the end of each year is the first essential. From the 

 total assets should be deducted all liabilities, to obtain 

 the " net worth." A comparison of this net amount 

 at the beginning and end of the year is the only thing 

 which will show the actual gain or loss. 



A Cash-Book, showing all money taken in and paid 

 out, is the next essential, and this should be full enough 

 to furnish a record of transactions for future reference. 

 By adhering strictly to a cash business the cash-book 



