FARMS. 119 



our language, and break them in to my ways and method of 

 farming. I find them more docile, industrious and trust-worthy 

 than the Irish, besides being contented with far less wages. 



In mowing, the Buckeye machine is used, and recommen^Jed. 

 And with a horse-pitchfork, our haying (the severest of the 

 farmer's labors) is comparatively light. 



In regard to the crops, their expenses, (fee, I refer to the 

 subjoined account. It will be seen that the whole labor of the 

 farm j)roper is charged under the several heads, at cost. In 

 none of these items is there any interest charged on the value 

 of the farm, nor my own services in overlooking the men, <fec. 



Seed, and all incidental expenses, are found under the head 

 of cash. Manure is charged at two-thirds its salable value 

 (one dollar per load) to the crop to which it is applied. 

 It will be noticed that there is much inequality regarding the 

 various charges under board. This is accounted for by the fact 

 that day labor was often employed where the workmen boarded 

 themselves. 



No account has been made of some things raised on the 

 farm, as for instance, labor has been expended, and profit 

 derived, in carrying on the nursery business — this of course, 

 being another department of labor, has not been noted, neither 

 the cutting or sale of wood, but merely the annual crops, 

 produced, used or sold. 



In conclusion, let me state, that a most important considera- 

 tion for every farmer, is, to be systematic and accurate in his 

 farm accounts. Every agriculturist should keep an annual 

 record of every field of grain, the expense of every crop, what 

 it has produced per acre, and its value, and the income of his 

 stock ; then facts would show whether prosperity or adversity, 

 profit or loss, are the fruits of his toil. 



Hay Hall, Lakeville, Dec. 1, 1862. 



