Causes of Failure in Grajje Growing. 



273 



economical ; but his wife knew how to 

 manage, and they had but one child ; 

 and then — after three or at most four 

 years, he would have an income far 

 exceeding his former salary, and he 

 would be a happy and an independent 



Three years afterwards, his place^ 

 with improvements, embracing six acres 

 of fine vineyard, was advertised '^ for 

 sale,'' and he himself was applying 

 again for a clerkship. 



He had spent his small capital, no 

 money left to go on, pressing debts to 

 pay, what else could he do ? 



Where did his money go to? He 

 kept strict account, charging every 

 expense to its appropriate page in the 

 ledger, and the figures were as follows : 



LAND ACCOUNT. 



1865. To cash — purchase price of 

 40 acres, $1,600; survey, etc., 

 $10; lS66-taxes, $4 80; 1867- 

 taxes,$715; lS68-taxes, $16 07.. $1,638 02 



BUILDING ACCOUNT. 



1S6G. To sundries-building dwel- 

 ling house, $1,400; do., stable, 

 barn and toolhouse, $848 75; 

 do., cabin for workmen, $352; 

 do., lumber and nails for poul- 

 tryliouse, shed, etc., $42. Tot... 2,637 75 



ROADS AND GENERAL IMPROVEMENTS. 



1866-68. For making roads and 

 walks around house and stable, 

 also cistern, small bridge, etc. 

 To casli, wages, stock and feed- 

 ing, etc. Total 221 00 



FENCE ACCOUNT. 



1866-68. To cash, wages, stock and 

 feeding (after deducting or 

 crediting this account with pro- 

 ceeds of cordwood sold). Bal... 326 74 



TOOLS ACCOUNT. 



1866-68. To cash-for farming tools, 

 including a common wagon .... 269 60 



STOCK AND FEEDING. 



1860-68. Tocash-2 oxen. $125; 1 

 cow and calf, $40; 1 horse, $110; 

 pigs, $20; poultry, $10. To 



Amou7it carried forward. ... $5,093 11 



Amount brought forward.... $5,093 11 



balance- (expenses and wages 

 for growing feed and making 

 pasture, etc., after crediting this 

 account by labor performed 

 with the stock) embracing hay, 

 oats. an,d corn on hand and 

 growing, $239 89. Total 544 89 



VEGETABLE GARDEN, SMALL FRUIT AND 

 POTATO PATCH. 



To wages for breaking ground, 

 manuring and cultivating; to 

 cash for seeds and small fruit 

 plants. Total S6 50 



HOUSEHOLD EXPENSES. 

 1866. Furnishing house, moving 

 to the place, etc., $312; supplies, 

 clothing, books and papers; 

 1866-68, fare to town, and all 

 incidental expenses, $1,925. 

 Total ...., 2,237 00 



VINEYARD ACCOUNT. 



1866. To sundries-for grubbing 

 and clearing 3 acres. $122; ox- 

 enhire, etc.. in breaking ;md 

 plowing soil, $30; to cash for 

 purchase of vines, $362; wages 

 (part of the time two men, part 

 only one, charging an appropri- 

 ate portion to fencing and other 

 accounts), $261 00; stock and 

 feeding (crediting this account 

 for labor performed), $60; 1867, 

 to sundries-for grubbing and 

 clearing 3 acres more, $10530; 

 oxenhire and extra labor break- 

 ing ground, $28; to cash, for 

 plants, also to fill up for some 

 which failed first year, especially 

 Nortons, $375 50; wages (two 

 men almost continually, be- 

 sides extra hell) in making trel- 

 lis), 620; cost of trelhsing three 

 acres with cedar posts and wire, 

 including wa^es, $369; 1867, to 

 stock and feeding (crediting this 

 account for labor performed), 

 $71; 1868, to wages (one man 

 only, needed more, but could 

 not'aff'ord it, nor could the trel- 

 lis for the other three acres be 

 madej), charging a small por- 

 tion to other accounts, $193 20; 

 to stock and feeding (crediting 

 this account with labor per- 

 formed), $43. Total 2,640 00 



Total in three years $10,601 50 



From this account it will be seen, 

 that although his cost of the vineyard 

 did not exceed $460 per acre, and 



