284 Our Farming. 



ant, O., from an institute once, and found he had a pair of wagon 

 scales, and was not only figuring, but weighing, to know what 

 he was doing. The successful farmer of the future must make 

 use of these simple business practices. Oftentimes a careful 

 figuring would give us farmers a greater respect for our business. 

 We are often doing much better than we know, when everything 

 is taken into account. Figures will show that on many farms 

 the owner is making as much money, in proportion to capital in- 

 vested, as the ordinary business man of the city does. I remem- 

 ber visiting one farmer \vho was complaining of only making 

 3 per cent, on his investment in the farm and stock, etc., who 

 was living in a new house costing $3,700, which he had given the 

 farm no credit for. This would have cost him $i a day, Sundays 

 and all, in a city, and would add a good deal to the 3 per cent., 

 and, doubtless, many other things were not credited to the farm 

 that would cost money to any business man in town. Farmers 

 are, I think, generally doing better than they think for, and it 

 would do them good to know all about this from figures kept. If 

 they are not doing well, then they certainly ought to know, so as 

 to try and do better. I met a farmer the other day and asked him 

 how much he made net the last year. He is one of our best 

 farmers, too ; a reading, progressive man. He replied tome: " I 

 don't know, and don't want to know; as long as I have money to 

 spend when I want it that is all I care." Well, this may do foi 

 a well-to-do old farmer, but for the man trying to get ahead and 

 pay for his place, will not such carelessness lead to the same 

 result that it did with the merchant first spoken of? If not, then 

 farming must be a wonderful business. 



A farmer who blunders along good-naturedly in the dark 

 may be a very good man, a good neighbor, a good citizen ; but 

 would he not be a more useful citizen and a better man if he 

 would use all the powers God has given him? Would he not 

 exalt his calling more and could he not surround himself and 

 family with more of this world's comforts and luxuries ? I fully 

 believe so. We want a little more lead pencil and less muscle 

 nowadays. Often have I heard farmers say: "Those who 

 work the least seem to make the most." Alas, too many think 

 muscular labor is the only real work. Some of it is necessary on 

 the farm, but much of the other kind must go with it to make 

 the most. 



In the matter of bookkeeping for the farmer, I would not 

 advise any complicated system. We have no time for red tape. 

 A simple cash account ought always to be kept by every farmer, 

 or any other man handling money. This should show every dol- 

 lar taken in, who it was from and what for, and every dollar paid 

 out, who to and for what. This can be done very briefly and 

 easily, and will help greatly towards good business habits. You 

 then know just what you are doing. It is convenient to refer to, 



