288 Our Farming. 



I never wear out a harness or pay much for repairing. We take 

 good care of it, oiling, etc., and when it gets where repairs must 

 be made often, we let some farmer who does not figure put new 

 leather in an old harness. For example: One pair of work 

 harness, got in the above condition last spring. I went to the 

 shop and picked out a new set and asked cash price with best 

 collars . ' ' Thirty-four dollars . " " What will you give me for this old 

 set?" " Five dollars." "Take them." The old set had served us 

 eighteen years, and cost $40. Divide $35 by 18 and you have the 

 wear per year, and about $1.50 per year will cover cost 6f oiling 

 and repairs, such as new staples, cock eyes, etc. The leather all 

 through was the original, well worn but whole. We buy only 

 the very best hand made, however, and then we take care of 

 them. 



After reading this over it seems to me that, perhaps, I have 

 hardly made plain enough the practical value of the cash account 

 in the line of showing that debts have been paid. It has saved 

 me money many times. L,et me give a simple illustration or two. 

 Years ago a farmer moved away from this town. He owned 

 something which I wished to hire the use of while he might be 

 away, and did so, the price fixed being $3 a year. I usually paid 

 him about once in two years, as $3 was rather a small sum to 

 bother with sending every year. In time the man moved back. 

 I had not sent him any rent money for some little time, and one 

 day when I thought of it I wrote him to please send bill for bal- 

 ance due him and I would send check at once. When he met me 

 he said he had no account of it, but was certain I had not paid 

 him anything for over six years. I was greatly surprised, but did 

 not say much. From my asking for the bill, he probably thought 

 I had no account of it, and did not know how much I owed him. 

 Well, if I had not had it down, of course I would have had to 

 pay what he said. I went home and looked over my cash account 



and found the last entry: " Rent to to May i, '88, 2 



years $6." This settled the matter for me, and I knew there was 

 another $6 back of it. This I found, as also a receipt from the 

 man. This I sent him, and, of course, he had to offer to settle 

 according to my books, as he had no account. He excused him- 

 self by saying it was a small matter and had gone wholly out of 

 his mind. Far be it from me to try and make out that I am better 

 than other farmers, but these are simple facts. I saved $12 right 

 there by tending to small matters as well as large ones, in a simple, 

 .businesslike w r ay. Once my cash account with a merchant who 

 was my banker, showed $30 more due me than he had to my 

 credit. He went over his books and insisted he was right, but 

 from my books we were able to find his error, and the money was 

 saved. I came near losing $200 once, however, by a little care- 

 lessness. A draft for $200 came by mail the same day that a bill 

 came for the same amount from another party. I simply 



