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been taxed, that we may derive some benefit from their learn- 

 ing, I am convinced that the only way for the farmer to find 

 out whether he is gaining or losing is to keep accounts similar 

 to those which I present. If his accounts show him that he is 

 losing, let him carefully and quickly consider what is the cause 

 of his loss, and when he has found* it out let him strive to 

 remedy it. It may be traced, among other things, to misap- 

 plied labor or manure, or to the poor condition of the land. 



To refer to my grain account, you will notice that the average 

 cost of my oats used during the year was about 60 4-10 cents 

 per bushel ; of my Indian meal used was nearly 75 1-2 cents 

 per bushel ; of my shorts was $32.30 per ton. 



My manure account, which shows what manure I have bought, 

 tells you that I have used several kinds of commercial fertilizers, 

 but as to their power I should be unwilling to give advice, as 

 the weather of last year was such that everything either showed 

 remarkably good growth, or was injured by the wet season, so 

 as to conceal any noticeable effect of the fertilizers applied. 

 Another year I hope my experience will be more satisfactory 

 in this respect. 



I should generally use less Nitrate of Soda, and larger 

 quantities of more lasting sources of Nitrogen ; using the 

 former, which is very soluble, quick acting and soon used up, 

 when Nitrogen is wanted as a stimulant. 



The Phosphatic Blood Guano is a refuse of slaughter houses 

 in a more condensed form, and bears the test of chemical anal- 

 ysis well, which shows that it contains much useful fertilizing 

 power. 



All the fertilizers that I have named or bought can be ob- 

 tained in Boston. Muriate of Potash is a good source of 

 Potash when it cannot elsewhere be obtained on more reasonable 

 terms. 



The market value of commercial fertilizers varies somewhat, 

 but if we know the constituent parts of them, the price will 

 guide us as to which fertilizer to select, where two or more 

 would answer a purpose equally well. 



I give below a list of my animals and the number of days 



