26 MASSACHUSETTS AGRICULTURE. 



would show the cost of rent, properly chargeable to family 

 expenses. 



Family expense account should be charged with valuation of 

 furniture, with cash paid during the year for additions to the 

 same, with balance of homestead account, representing the rent, 

 with all expenditures for food, clothing and the supply of all 

 the miscellaneous wants of the family, and with everything 

 produced upon the farm, which is consumed by them, estimat- 

 ing as nearly as may be, in cases where entire accuracy cannot 

 be attained, and credited at close of year, with valuation of 

 furniture, increased as it may be by additions, or diminished by 

 breakage, wear and depreciation. The balance of this account, 

 would show the exact expense of living, for the year. 



Here then you have, very roughly sketched, a system of 

 accounts for a farmer. The balances of his various accounts 

 taken in detail, show just where he has made or lost money, 

 and if the same or similar results follow the operations of suc- 

 cessive years, he is thereby warned, and can profit by the expe- 

 rience. From these accounts he can calculate with unerring 

 certainty, the exact cost of everything produced, including even 

 interest, taxes, and repairs of tools. He has the entire business 

 tabularized, and can at his leisure during winter evenings, 

 march his columns in review before him and study to some 

 purpose, to reduce costs and save expenses. 



Of course the first thought that arises in reference to all this, 

 is that it is too complicated, and thoughts perhaps not compli- 

 mentary to the speaker, will flit through your minds, to the 

 effect that it is absurd to expect the farmer, at the close of a 

 hot day's hard work, to devote the necessary time to book- 

 keeping ; and I fancy I can trace on the countenances of some, 

 evidence of a feeling near akin to this : that it is well to talk 

 about having plenty of capital, but how is one to get it, if he 

 does not happen to have it ; and another, moved by the holy 

 horror of being in debt, which almost universally actuates the 

 New England farmer, repudiates any system or plan for 

 improvement, which includes that among its possibilities. 



Well, I cannot wonder at this, as new ideas, urged upon the 

 consideration of any class of men, by one confessedly not prac- 

 tically acquainted with the details of their calling, might natu- 

 rally be received by them with suspicion ; but bear in mind, 



