466 MASSACHUSETTS AGRICULTURE. 



that has been received into the mill is entered ; the raw mate- 

 rial, the labor, and every contingency, also every yard of cloth 

 made and sent away ; bills of sale entered. "Within the leaves 

 of that ledger are the facts which show whether prosperity or 

 adversity are the fruits of their toil. 



It is just as important for the farmer, although he may 

 operate upon a smaller scale, yet this is no apology. Suppose 

 the young farmer, (for our hopes are in him,) should enter upon 

 a thorough system of keeping an exact account of every trans- 

 action upon the farm. First, the appraisal of all his stock and 

 implements of husbandry, grain and vegetables on hand, every 

 expense of every crop, the time of ploughing, and how deep, 

 time of sowing, how much manure used on each piece, its value 

 and how applied, when each piece was planted and the manner, 

 when hoed, what fertilizer used, when cut up, when harvested, 

 and the amount of products. Now the first good result will be 

 in the commencement, from the fact that a correct record is to 

 be made of all the transactions on the farm, and all that per- 

 tains to it. There will be more care ; ground for ploughing 

 will be assigned with more caution, manure used with better 

 judgment, better ploughing and better tilling. There will be a 

 sort of pride springing up which is a good stimulant for doing 

 things well. 



Now the result : the harvest is closed, the winter comes on, 

 the threshing is done, the grain, the butter and cheese, the pork, 

 beef, turkeys and chickens, and all the little departments are 

 closed up, and the books are posted, the items all added 

 together, of the expenses and the income, the appraisal of 

 property on hand, and the result is shown. Besides all this, 

 he has a record of every field of grain, the expense of every 

 crop and what it has produced, per acre, and its value, and the 

 income of his stock. The manner his compost has been made, 

 and expense, the amount of repairs made, how much wall built, 

 his experience in raising vegetables, and remarks about the 

 fruit trees and fruit, and general remarks about the business of 

 his profession. The sequel is, the young man is better pre- 

 pared for the operations of the farm another year, than he has 

 ever been. He has minute experience, he knows the most 

 profitable crops to raise, he will fill up the omission, and avoid 



