348 



NEW ENGLAND FARMER. 



FARM ACCOUNTS. 



It is surprising to me that so little attention is 

 paid by farmers to the importance of keeping farm 

 accounts; by which I mean accounts with his prin- 

 cipal crops, and also of the stock kept on his farm. 

 Though this latter item is more difhcult to ascer- 

 tain, yet the former is as easily kept as an account 

 of a merchant or mechanic with his customers, and 

 in the same wa)' — by attending to it at the time. 

 I presume there is not one farmer in twenty, per- 

 haps not one in a hundred, who keeps any regu- 

 lar account of his farming operations ; consequent- 

 ly the most he knows about it is guess-work. He 

 knows perhaps that he has got a crib of corn, or a 

 bin of wheat ; but how much il has cost him in 

 manure, labor, seed, interest on land, &c., See, he 

 guesses at, or don't trouble himself about. Such 

 a farmer cannot tell whether his business is profit- 

 able or unprofitable, at least not until his capital is 

 sensibly increased or diminished. He cannot tell 

 with any certainty whether corn or beans is the 

 most profitable crop ; whether cows or sheep will 

 yield the greatest remuneration for the labor and 

 expense bestowed ; or whether he makes or loses 

 money by summer fallowing and sowing ten acres 

 of wheat on shares. All this, and much more that 

 is useful and instructive, can be ascertained by keep- 

 ing accurate accounts — charging each crop or flock 

 of sheep with the expense of tillage, keep, &c., 

 end crediting each with the actual returns, when- 

 ever ascertained. This would not occupy more 

 than ten minutes each day, and would abundantly 

 repay by the information and instruction it would 

 impart. I grant that the crops of the farmer are 

 subject to contingencies. The weevil may destroy 

 his wheat, the grub eat up his growing corn, and 

 the drought may diminish his dairy profits, but he 

 must make allowance for these occurrences, and 

 consider the loss in the same light that a merchant 

 •would a bad debt. 



I know that too great a majority of farmers have a 

 repugnance to writing anything, either through in- 

 dolence, or because they think they have not the 

 necessary time ; but I entreat such to try it, say 

 for one year, commencing this spring, and see if it 

 will not compensate. It will induce habits of or- 

 der and system ; it will show where labor is most 

 profitably expended ; it will show where losses 

 have accrued" from want of cai-e and attention. — 

 How much loss was sustained in the corn crop last 

 year for the want of care in the saving and selec- 

 tion of seed corn. 



In conclusion, I would say, that I kept such ac- 

 counts for a number of years, and though now re- 

 tired from the business of farming, I would not 

 take for my accounts double Avhat they cost me. I 

 was under the necessity of laboring constantly and 

 diligently ; but my custom was to have a. slate, 

 with a pencil attached, always at band, when in 

 the house, and noting on it, at the time, everything 

 of which I wished to keep an account. On Satur- 

 day night, or (?ftener,I transferred it to my account 

 book. — IVyoming County Mirror. 



highway, when it is dry and dusty. Apply profuse- 

 ly, that none of the slugs escape a good covering, 

 and my word for it, they will be minus equally as 

 well as if you had used lime. Renew the applica- 

 tion as often as necessary. — Country Gentleman. 



Remedy for Cherry Slug.— The cherry slug, 

 or snail, makes sad havoc on our cherry trees in 

 this vicinitj'. I have previously found lime effectu- 

 al in destroying them. Last summer I tried dry 

 dust, taken from the ground near the tree ; with a 

 shovel make it fine, or you may scrape it from the 



AN INVITATION TO THE COUNTRY. 



BX WM. C. BSYANT. 



All day, from shrubs by our summer dwelling. 



The Easter sparrow repeats hia song ; 

 A merry warbler, he chides the blossoms. 



The idle blossoms that sleep so long. 



The blue-bird chants, from the elm's long branches, 



A hymn to welcome the budding year; 

 The south-wind wanders from field to forest, 



And softly whispers, the Spring is here ! 



Come, daughter mine, from the gloomy city. 

 Before these lays from the elm have ceased ; 



The violet breath<s by our door as s-Tcetly 

 As in the air of her Lative East. 



Though many a flower in the wood is waking, 



The daffodil is our door-side queen ; 

 She pushes upward the sward already, 



To spot with sunshine the early green 



No lays so joyous as these are warbled 



From wiry prison in maiden's bower ; 

 No pampired bloom of the green-house chamber 



Has half the charm of the lawn's first flower. 



Yet these sweet lays of the early season, 



And these fair sights of its sunny days. 

 Are only sweet when we fondly listen, 



And only fair when we fondly gaze. 



There is do glory in star or blossom | 



Till looked upon by a loving eye : 

 There is no fragrance in April's breezes 



Till breathed with joy as they wander by. 



Come, Julia dear, for the sprouting willows. 

 The opening bowers, and the gleaming brooks, 



And hollows green in the sun are waiting 

 Their dower of beauty from thy glad looks. 



For the Neto England Farmer. 



A RIDE WITH A COW'S TAIL. 



I noticed in a recent number a communication 

 from Mr. Stearns, entitled, Horses' Ears and Cows' 

 Tails. Being struck by the singularity of the head- 

 ing, I read the communication, and was much 

 pleased with it ; especially the latter part, where 

 the writer refers to a machine for keeping cows' 

 tails in their proper places, while milking. You 

 may wish to know why I was interested in this, — 

 I will tell you. I have a friend who has been very 

 much annoyed by cows' tails. He is accustomed, 

 during the warm season, to take a round cow-hide- 

 ing administered with a cow's tail, every time he 

 performs the operation of milking ; and some times 

 he is belabored so unmercifully, that he loses all 

 control of himself, and in turn gives the cow a 

 round drubbing with his milking-stool. But I 

 wish now to show one of the methods my friend 

 took, to defend himself against the assaults of the 

 cow's tail. It happened that he had among his 

 stock, a very large cow, with a tremendous long 

 tail, at the end of which the hair had grown to a 

 profuse length. This tail was a perfect eye-sore to 

 my friend, in every sense of the word, for the own- 

 er of it could use it witii as much experlness i^nd 



