A MANUAL OF 



SIMPLE FARM ACCOUNTS AND OF 

 BRIEF ADVICE ON RURAL LAW 



BY 



ISAAC PHILLIPS EGBERTS 



DIRECTOR OF THE COLLEGE OF AGRICULTURE AND PROFESSOR OF 



AGRICULTURE IK CORNELL UNIVERSITY 

 AUTHOR OF "FERTILITY OF THE LAND" AND "THE FARMSTEAD" 



o. a "5 i *f 



THIRD EDITION 



THE MACMILLAN COMPANY 



LONDON: MACMILLAN & CO., LTD. 



1909 

 All righti rettntd 



