PREFACE 



It is said that the farmer should be a scientific 

 man. I like to think of him, also, as a business 

 man. In fact, unless he is a good business man 

 he is not a good farmer. He must not only 

 grow crops, but he must buy and sell, and must 

 be a man among men. Yet, how few of our 

 farmers ever keep a consecutive account of their 

 farm operations, and how seldom can they tell 

 how much the year is worth to them ! 



This little book has grown out of many years' 

 teaching farm boys. It is intended to meet the 

 condition of the average farmer ; those that 

 conduct large enterprises will have a professional 

 accountant, and, perhaps, a legal adviser, and 

 will not need such an elementary treatise as this. 



That part of this work which treats of Rural 

 Law is written by Herbert Delavan Mason, of 

 the New York State Bar. It is hoped that this 

 treatment of many of the commoner and more 

 usual aspects of the law applicable to rural 

 matters wiU frequently be found of assistance 



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