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TOLIME 1. 



ROCHESTER.OtTOBE' 22, 1831. 



M'MBfcF 42. 



PUBLISHED BY t. TUCKER &. CO. 



<t Hie .)ra<--e rtf ,lic Daily Advertiser. 

 Terms— $'J, 50 por annum, or 



$2.00 if paid in advance. 



N. GOOUSEI.L, ELI1TOR. 



ON KEEPING ACCOUNTS. 



There is not a country in the world where 

 there is such a neglect of keeping accounts, of 

 common business, as in America ; and we believe 

 that farmers are more remiss in this than any oth- 

 er class of our citizens. When we take into con- 

 sideration the nature and amount of their busi- 

 ness, we would suppose that they, of all people 

 in the world, should he most particular in their ac- 

 counts. Every farmer will declare that his inten- 

 tions are io pursue that course of Agriculture, 

 wluch will give him the greatest profit from a giv- 

 en capital ; and vet, how few farmers could tell 

 if inquired of, whl' h of their crops, or what par- 

 ticular course of cropping had done this t To ar- 

 rive at this point with accuracy, it is easy to per- 

 ceive that from thf very complicated nature of the 

 business, the accounts of the fanner should be 

 kept with as much accuracy, as those of a Bank- 

 er or Mechanic. Were we to ask those who 

 bring wheat to market, what was the actual cost 

 of it per bushel, how few would be able to answer 

 the question ; and yet we hear the declaration dai- 

 ly, " My wheat has cost me so much per bushel, 

 and unless I can get that I will carry it home *- 

 gain;" when t n to one, if he could tell v hether 

 his wheat actually cost him thirty cents or ninety 

 cents per bushel. A Mechanic who values his 

 labor at one dollar and a half per day. with per- 

 haps an apprentice whose labor he values at se- 

 venty-five cents annually, in all to about seven 

 hunured dollars a year, must have his account 

 book in order ; for who would employ one who 

 did not so keep them ; and yet, the farmer with 

 a capital in land and stock, of from three to ten 

 thousand dollars, with himself and one, two, or 

 three laborers, is often found without any tiling 

 which he pretends to call a book of accounts. 



The merchant buys an article for a certain sum 

 to this he adds a living profit, and unless the far- 

 mer will give him his price he will not sell him 

 the article. The farmer who does not keep any 

 account of the cost of his crops or the produce of 

 his farm goes into the market in an awkward sit- 

 uation ; he has his produce but does not know 

 wlka he should ask for it in order that he may 

 realize a profit and is only governed by the price 

 which is paid others. It is true that some articles 

 produced from the farm, are perishable, and must 

 be disposed of; but this will only apply to a small 

 part, as his wheat, rye, corn or oats will keep in 

 in Ins bin, and his pork in the barrel, over the 

 year, without receiving any material injury ; and 

 surely, when any article from the farm will not 

 command in the market what it cost, it is better to 

 stop raising it and keep what you have got, if ne- 

 cessary for your own use, than to be raising and 

 selling it at a loss. By keeping an account with 

 each particular crop, the farmer will be enabled 

 at once, to see which crop is the most profitable, 

 and to direct his attention to it, and by the footing 

 of his general accounts, he will find whether he is 

 gaining or losing by his business, and how much. 



It was long a maxim with the Italians, " that it 

 person who did not keep a fair book vf accounts 

 was not to be trusted;" and the Dutch say that 

 " no person was ever minei who kept "nod ac- 

 counts" and we trust, was the matter investiga- 

 ted, it would be found that our most wealth) far- 

 mers are those who, from their commencement in 

 business have been most careful in keeping their 

 accounts. 



As an encouragement to young beginners, we 

 would invite some of our systematic Agricultu- 

 rists to forward to us for publication, their ac- 

 counts current for the year, that the advantages, 

 arising from such a course may appear the more 

 readily to those who have not been accustomed 

 to it. 



As an example of the hap-hazard way in 

 which some of our farmers do their business, we 

 will mention a case of one in Connecticut, whom 

 visited a few years since, and who had thai 

 day sold to a drover some ten or twelve head of 

 cattle. On our inquiring as to the profits of h 

 bargain, he replied, " he could tell exactly what 

 they were;" whereupon, he took a piece of chalk 

 from his pocket, and began the task of ascertain- 

 ing the profit or loss he might have sustained by 

 figuring the sum upon the bench of the piazza 

 where we were sitting. His method of computa- 

 tion was as follows : 



" That spotted cow I bought of Neighbor 



H. in the spring for <£3 10 



I told Mr. B. if he had her he must give 



me 5 (X 



For the three year old steer which I rais- 

 ed, I got 6 15 

 There is another cow which I bought 



for $12 00 



Mr. B. agreed to give for that and an- 

 other one 9 10 

 So he went on figuring until he had enumerated 

 each creature he had sold, putting clown either 

 what he gave for them or the price Mr. B. agreed 

 to give him, either in dollars, or pounds, shillings 

 and pence, all in the same column; after which 

 he began the footing. This was the climax. — 

 The gravity of our muscles became disturbed, 

 he got out of patience with his figuring, and defa- 

 cing the whole column with his hand, said " that 

 on the whole he had made a plaguey good bar- 

 gain." 



LONG WOOL. 



We have been presented with some specimens 

 of long wool, from some sheep imported from 

 England, by a gentleman residing near Holley, 

 Orleans county. From the appearance of the 

 wool, we suppose the sheep to be of the Leicester 

 breed. The samples have been left at the Ar- 

 cade for inspection. As we have not learnt the 

 gentleman's name, who imported them, neither 

 the particulars respecting the sheep, we would 

 thank any one in that neighborhood to forward lo 

 us such facts respecting them, as may be useful to 

 the public. We suspect these are the breed allu- 

 ded to in the third column of our 39th number; 

 if so, they are an acquisition to our section of 

 country. 



DISEASES OF THE HORSE. 



At the particular request of one of our readers, 

 we give an article on a particular disease of the 

 horse, as the gentleman had been imposed upon 

 by oni of those detestable creatures called Quacks 

 wiio practice with equal skill upon man or beast. 

 This gentleman had a pair of fine horses which 

 had been upon a journey with a heavy load. Up- 

 on their return, as might oe expected, they looked 

 a little rough. Anxious to have his horses in fine 

 condition as soon as possible, he asked the advice 

 of one of those creatures alluded to, who from 

 his practice we suppose was one of the true 

 Thompsonians, as he commenced upon the whis- 

 key and pepper plan. This professional gentle- 

 man examined the horses with looks indicating 

 great mental exertions; then declared that the 

 horses had the yellows or yellow-water, and thatun- 

 less they were immediately attended to, they 

 would notli- e many days. Accordingly they were 

 put under his care, when copious bleeding was re- 

 sorted to, and the blood caught to give the owner the 

 most positive proofs of the disease. After the blood 

 had become cool, and the separation of the cerum 

 taken place, as it always will, it was exhibited to 

 the owner, and the thin fluid separated from the 

 coagulated part, which was denominated the yeb- 

 Imv-viaUr. To remedy this, the horses had their 

 heads drawn up by a rope passed over a limb, and 

 large potions of whiskey and ginger were poured 

 down their throat, contrary to all rules of temper- 

 ance. About this time a neighboring physician 

 happened along, to whom the owner communica- 

 ted the circumstance, that he in all probability was 

 about to lose a pair of valuable horses, and pro- 

 duced the blood to convince the physician that 

 his fears were not groundless. After hearing all 

 the circumstances, he informed him that all blood 

 on cooling separated in the same manner, and 

 that he was imposed upon by the pretended horse- 

 doctor, who was therefore dismissed; the horses 

 turned out to pasture, when they soon recovered 

 from the effect of their journey. 



The following is from one of our best authors on 

 this disease. 



" Chronic inflammation or Yellows. — The liv- 

 er of horses is less complex than that of many 

 other animals, and is not, therefore, very liable te 

 disease ; indeed, some authors affirm that the horse 

 is never affected with the jaundice, but that the 

 yellowness of the skin is a mere stomach affec- 

 tion: this is, however, erroneous, and not only- 

 does the liver become hardened and thickened oc- 

 casionally, but the bile becomes diseased, and is 

 thrown out. in that state by the blood, over the 

 body. If fever be present, bleed; but if the 

 symptoms present no token of active inflamma- 

 tion, give each night ten grains of calomel, and 

 every ten days work it off with a mild dose of 

 physic. It is, however, necessary to remark, that 

 it is not every yellowness of the skin that beto- 

 kens either an acute or chrome inflammation of 

 the liver. It is the property of every serious in- 

 flammation of any of the important organs of the 

 chest or belly, to communicate a portion of the. 

 evil to the other organs immediately in conjunc- 

 tion with the liver : thus an affection of the stom- 

 ach or intestines, of the inflammatory kind, very 



