236 MASSACHUSETTS AGRICULTURE. 



Expense brought forward, . . . $59 55 

 Cr. 



Bj 48 bushels of corn, at 90 cents, $43 20 



5 bushels small corn, . . . 3 00 



stover, 8 00 



$54 20 



$5 35 



Leaving an apparent loss of $5.35, but in reality a small gain, 

 as the land is improved more than that amount. 



It is said that farmers are more slack in their payments than 

 most other business men ; it is true they generally pay in time, 

 but they are often short of money, and get trusted for what they 

 buy, thus keeping always in debt. This ought not so to be, and 

 a little system in keeping an account of the income and expenses 

 will have a favorable influence in assisting them to keep out of 

 debt. 



In order that every record may be accurate, it is necessary 

 that it be attended to each night, while fresh in the mind. A 

 small book in the pocket, or a slate and pencil hanging in some 

 convenient place, may assist in retaining the principal facts and 

 figures, until they can be transferred to their appropriate places. 



Marshfield, Nov. 25, 1863. 



PLAN OF A BARN. 



PLYMOUTH. 



Walk with me to the top of that graded way — some seven or 

 eight feet, perhaps, above the level of the surrounding ground — 

 and there, opening the large barn-door, fronting east, and 

 entering on the floor-way for the reception of vehicles with 

 loaded hay, which extends through the length of the barn, note 

 that the lengths of the bays on each side are equal to the floor, 

 and some sixteen or eighteen feet high, as may be desired, and 

 on the same level with the floor, except the right hand one, the 



