294 



Index 



Bills receivable, 44; ledger ac- 

 count with, 60. 



Bill of sale, 227. 



Blood meal, analysis of, 139. 



Blotter, 42; defined, 29; green- 

 house account, 92, 96; posting 

 accounts from, 57; sample, 47, 

 86. 



Board, lien for, 213. 



Bone black, analysis of, 139. 



Bone meal, analysis of, 139. 



Bookkeeping, defined, 23; in 

 schools, vi, 5, 20. 



Boundary, line fences may become, 

 191. 



Bran, digestible nutrients in, 132, 

 133. 



Brewer's grain, digestible nutri- 

 ents in, 134 ; fertility in, 138. 



Bridges, capacity of, 179. 



Brown, Peter, ledger account with, 

 68. 



Bryant, John, ledger account with, 

 68. 



Buckwheat, digestible nutrients in, 

 131; fertility in, 138; value of 

 New York product, 282 ; value of, 

 by states, 289. 



Buckwheat middlings in a ration, 

 141. 



Burros, total number of, 265. 



Butter, amount produced, 279, 282, 

 283. 



Butter-fats, effect on weight of 

 milk, 107; standard of, in milk, 

 105. 



Buttermilk, digestible nutrients in, 

 137. 



Cabbage, digestible nutrients in, 

 136; fertility in, 139. 



Carbohydrates, 116; fat equivalent 

 of, 119, 120; in feeding stand- 

 ards, 123, in food materials, 119. 



Carrots, digestible nutrients in, 

 128; fertility in, 138. 



Cash, ledger account with, 60; 

 rules for debit and credit, 24,58; 

 sample account, 23. 



Cattle, feeding standards for. 123; 

 number and value by classes, 

 270; number not on farms or 

 ranges, 259; number on farms 

 and ranges, 269; number per 



100,000 acres, 261; total number 

 of, 263; value per head, 273. 

 See, also, Dairy Cows. 



Census, cost of, 246; reports, 245. 



Chattel mortgages, 222, 225. 



Cheese, amount produced, 279, 282, 

 283. 



Clover. See Red Clover. 



Commercial Fertilizers. See Ferti- 

 lizers. 



Commissioners of highways, rights 

 and duties, 173-175, 179-182, 184, 

 185, 189. 



Common law, defined, 202. 



Compounding rations, 120. 



Composition of animal bodies, 117. 



Composition of food materials, 117. 



Contingent account, 35, 37. 



Contingent, ledger account with, 

 60. 



Contracts, 193; by correspondence, 

 195; consideration necessary, 

 197; duress, in making, 201; for 

 personal property, 155, 196; for 

 realty, 155 ; fraud iu making, 

 200; guaranty for another, 197; 

 how to make, 193, 202; illegal, 

 201; lien to secure, 210; mis- 

 take in making, 200; outlawed, 

 203; signing for a stranger, 204, 

 216; undue influence in making, 

 201 ; verbal, 196 ; warranty of 

 an animal, 20.1; \\-ho may make, 

 198. 



Corn, digestible nutrients in, 130; 

 fertility in, 138 ; value of New 

 York product, 282 ; value of 

 United States product, 283; value 

 of, by states, 287. 



Corn and cob meal, digestible nu- 

 trients in, 132; fertility in, 138. 



Corn field, ledger account with, 

 64, 87. 



Corn fodder, digestible nutrients 

 in, 126, 129. 



Corn silage, digestible nutrients 

 in, 127; fertility in, 138. 



Corn stover, digestible nutrients 

 in, 129; fertility in, 138. 



Cornell Experiment Station, 

 quoted, 117. 



Cotton, value of United States 

 product, 283; value of, by states, 

 290. 



