290 



Farm Accounts. 



V0L.V 



Farm Acconnts. 



Too many of our agricultural journals are 

 filled with the short details of their raising 

 corn and potatoes — as if corn and potatoes 

 were the only incentive to a farmer's life, 

 and his only dependence for profit and com- 

 fort. Others seem to hinge on exact state- 

 ments, reducing to the standard of dollars 

 and cents the items of their labour — hire — 

 manure — board — value of day's work by oxen 

 — interest, &c. &c., as a merchant taking 

 account of stock, book debts, and liabilities, 

 to discern the result of a year's business, as if 

 the cases were parallel. I only wish to guard 

 farmers against a fallacious system which 

 will do very well with merchants who are 

 compelled to balance their books to ascertain 

 their nominal wortii and their losses. It is 

 Uie inodus operandi I object to ; and as proof 

 of its erroneous tendency just take the ac- 

 counts found in the various journals. A 

 Rhode Island farmer sends a statement of his 

 yearly operations to the county fair to obtain 

 tlie premium, and gives his estimate of the 

 cost of production ; for an acre of corn 47 

 dollars; wheat, potatoes, turnips, 48 dollars; 

 carrots 52 dollars. Is this so? Does this far- 

 mer find, when his crops are harvested, tl/at 

 lie has paid out in cash so much to obtain so 

 iimch ? It strikes me that produce could be 

 better bought, and cash paid out at once for 

 the same amount of produce, and for better 

 advantage, and his force employed towards 

 improving his farm-yards and gardens, orch- 

 ards and manure-bed, his swine and poultry- 

 houses ; and at the end of the year would he 

 not find himself in a far better condition — 

 find his farm better off by the cultivation of 

 grasses for hay, or ploughing it, to enrich for 

 future crops, instead of toiling over his acres 

 at such a heavy expenditure? The truth is, 

 a farmer makes a great mistake in estimat- 

 ing his own and his family's labour into the 

 accounts. It is his duty and his pleasure, as 

 well as his privilege, to labour if his farm is 

 in good heart: his health was given by a be- 

 neficent Creator without charge; and, for- 

 sooth, if he and his animals unite to enrich 

 Lim, he charges his own and their participa- 

 tion in labour by dollars and cents. It is about 

 OS consistent as winding up his yearly ac- 

 count — by doctor's bill saved, ^30; health 

 accounts, self and family for winter caudling, 

 ^50; — which he might do with just as much 

 propriety, and at the same time credit a hand- 

 some amount for animals that didnh die and 

 implements that wouldnH wear out. 



Again — why do farmers charge manure to 

 their crops? The soil is entitled to it — it 

 belongs to his cornfield as a matter of right, 

 and he has no right to fix a value on what, 

 though in his possession, is not bis. 'Tis true 



he can sell it readily. So a man may rob 

 himself, if he chooses, — and how very valu- 

 able (I mean money value) would it become 

 were every farmer to rob his fields to supply 

 the manure market? Now to raise good 

 crops requires money, there's no question; 

 and a beginner on a farm requires more at 

 first than subsequently. But surely if our 

 Providence friend is right in representing his 

 outlay of capital, it gives a sorry return for 

 money and labour. He had better buy hia 

 corn and potatoes, and turn his labour to 

 something else more profitable. A far better 

 way of determining his profits seems to mo 

 to set down his outlay for hired help — I mean 

 what he actually pays in money — and credit 

 his crops in the gross at a fair market value. 

 If the balance is in his favour, he should add 

 to it his increase of stock. Then let him as- 

 certain what he would have to pay in his 

 neighbourhood for the board of hia family, 

 and add this to the balance. Then to this 

 amount add tlie increased value of his farm 

 (that is if it had yearly received the benefit 

 of all his manure) — graduated in the scale 

 of interest on his capital united ; for in- 

 stance ; — 



To f;i r m $6,000 



Interest one year 30O 



Tools bouulit this year 30 



Amoii nl for wages paid iiiO 



Biitcher'3 meat 30 



Shoes, clothing, and shop bills for family i50 



Kepairs, carpenter's bill and blacksmith's 53 



Two cows this year 60 



One yoke of oxen 70 



Litter of pigs 25 



$7,101 



By farm S6.™>l> 



Increased value 3^>0 



Produce unsold at fair market value ],000 



Stock on hand, cost ISS 



Animals born this year, two calves 10 



Pork, cheese, and butter unsold 120 



Sales in all this year for cash 300 



Board, rent or expense of family 400 



$?,345 

 7,104 



To balance $1,241 



Now I ask, sir, would it not be better to 

 adopt a style of account-keeping similar to 

 that? It cannot deceive, and any farmer can 

 see exactly how far his investment supports 

 — what he can depend on for the future — and 

 what per centage his capital contributes to 

 his family yearly — and then he may find out, 

 where the same sum can be invested to equal 

 advantage if he can. Another reason why I 

 wish to call your attention to this subject, ia 

 on account of the amazing ignorance exist- 

 ing among us town's-people respecting theso 

 matters. We want to know how a young 

 man on a farm can manage with such labour 

 as he can bestow himself^ and by employing 

 labour. What yearly expenditure is a fair 



