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mer who would farm to profit should keep no animal which 

 does not, either in growth, labor, or produce, fully pay for its 

 keeping ; and if he is unwilling to part with a favorite cow, 

 or a favorite yoke of oxen, or a favorite horse, even when the 

 keeping of them is a loss to him, he must not charge against 

 the farm that which he voluntarily sacrifices for the gratifica- 

 tion of his fancy or caprice. If the cow, for example, does not 

 through the year much more than pay for her keeping, though 

 he may admire her breed, or her color, or her horns, or any 

 other quality which pleases his fancy, if profit is his object, she 

 is not to be kept. If he chooses to keep a favorite yoke of 

 oxen, when he has not sufficient work to employ them, or the 

 luxury of a supernumerary horse, instead of carrying this item 

 to the farm loss, it would be proper to credit the farm with 

 their keeping, and charge the loss to his own misjudgment, or 

 pleasure, or pride. 



But another source of error in calculating the profits of farm- 

 ing arises from neglecting to credit the farm with what it con- 

 tributes to the support of a family. In estimating the yearly 

 proceeds of a farm this is seldom taken into the account. The 

 farmer frequently obtains from his farm his house-rent, fuel, 

 bread, vegetables, wool, pork, beef, mutton, poultry, eggs, 

 milk, butter, cheese, fruit, and the services of a horse for him- 

 self and family; yet in making up the account he credits the 

 farm with that only which he sells, and which is returned to 

 him in the form of money.* 



In the third place, while the profits of land in grain and 

 grass are comparatively large, the aggregate return to the farmer 

 is small, because in truth his acres are few and his cultivation 

 extremely restricted. I knew in one case, on a farm of three 

 hundred acres and much of it land susceptible of great im- 

 provement and productiveness, not more than eight acres to be 

 under tillage and a very small amount in grass. The rest lay 

 unimproved and unused. Supposing each of these improved 

 acres to have yielded a large return, yet, compared with the 



* Appendix, F. 



