104 



My accounts are presented in a form that I, at the present 

 time, believe will make most of them explain themselves. 



Not having been able to keep such a record as would enable 

 me to ascertain the exact amount of labor, and use of horses 

 or oxen, expended upon each crop, and thus determine what I 

 ought to charge to each crop, etc., for it, 1 have estimated 

 these amounts, having consulted the most reliable sources of 

 information on that subject within my. reach. 



Knowing, however, that, on different kinds of soil, and with 

 the cost of labor varying in different localities, money figures 

 that might be true in one community would not be true in 

 another, I expect that my estimates in this respect will not 

 seem correct to every one. In charging the labor to the Live 

 Stock account, I have included the labor consumed in deliver- 

 ing the manure upon the fields, and have credited the Live 

 Stock with all the manure hauled from barn-cellar at about $10 

 per cord. You will notice that my stock consume much grain, 

 which increases the fertilizing power of their manure. 



In estimating the amount to charge for use of implements, I 

 have ascertained the cost of repairs, and their depreciation in 

 value during the year, and have apportioned it among the 

 different crops, etc., according to the amount of land occupied 

 by each crop. 



I charge all the manure applied to a piece of land to the 

 next succeeding crop, making no allowance for that part of the 

 manure which is not consumed by that crop. My reasons are 

 that, although we can ascertain with much accuracy either by 

 an analysis of the crop after it is harvested, or by reference to 

 tables containing averages of many analyses of various crops, 

 (see appendix to " How Crops Grow," by S. W. Johnson, M. 

 A.,) how much manure is taken up by any crop, and thereby 

 know how much of the manure is left unaccounted for, we can 

 not tell how much of this manure that is left unaccounted for 

 will be available for future crops, and how much will be lost by 

 leaching, or other causes. 



I therefore seed down to grass after the condition of the land 

 has been improved by cultivated crops, or otherwise, and let 



