THE FARMER'S 

 BUSmESS HANDBOOK 



A MANUAL OF 



SIMPLE FARM ACCOUNTS AND OF 



BRIEF ADVICE ON RURAL LAW 



BY 



ISAAC PHILLIPS ROBERTS 



DIKICTOR or THK COLLIGZ 07 AGEICULTURE AND PROFISSOB OF 



AGRICl'LTCRE IN CORNELL rNIVERSITY 



ACTHOB OT "FERTILITY OF THE LAND" AND "THE FABMSTKAD" 



SIXTH £D'lTIOI{ \ \V 



THE MACMILLAN COMPANY 



LONDON: MACMILLAN & CO.. Ltd. 



1913 



AU rights retervtd 



