120 MASSACHUSETTS AGRICULTURE. 



Statement of Austin J. Roberts of Lakeville. 



In making my second annual statement, I would refer to the 

 appended schedule of crops, which I have endeavored to make 

 correct.* In these accounts there is no interest charged on the 

 value of the land, neither do I make any charge for my own 

 services. 



The hired labor (two men) is charged, at cost, under the 

 several heads. The board of laborers, and the employment of 

 horses and cattle, under the head of " Team," are all estimated 

 at cost. 



Seeds, and other incidental expenses, are put under the head 

 of " Cash." Manure is charged at two-thirds its value to the 

 crops to which it is applied. The farm is divided into lots, 

 and at the end of the season, a profit and loss account is made 

 out and carried to its appropriate place. 



As was fully stated in the first annual report, my intention, 

 on becoming a farmer, was to make this farm a profitable one, 

 and to prove conclusively that practical farming, which differs 

 essentially from fancy husbandry, when united with fruit culture, 

 will be found to pay well. 



By raising field crops, alone, with hired labor, I soon found 

 that the profit and loss account was pretty evenly balanced; 

 too much so for the farm to support the farmer without his 

 own unremitting exertions, and that much hired labor, rendered 

 necessary on a large farm, must be dispensed with, or be sup- 

 plied from profits derived from some other source than that of 

 the farm. To this effect, I commenced in 1850 to plant trees. 

 At that time there was no orchard on the place — a few scattered 

 old trees produced at the most some 25 bushels — and have so 

 continued slowly and progressively up to the present time. This 

 year brings the first full crop from trees 13 years old, repaying 

 the first cost of the trees and all the care and attention since 

 they were set out. 



Two-thirds of my apple trees are of the late Baldwin variety, 

 a remarkably fine apple, which keeps better than the common 

 kind. 



* The form of this schedule, will be found on page 120, of the Agriculture of 

 Massachusetts, 1862. 



