58 CARROTS, MAXGOLDS AND SUGAR BEETS. 



DEBTOR. 



Ploughing twice, harrowing and dragging, 



Seed, — 4 lbs., - 



Planting, - - - - - - 



Sliding, weeding and thinning crop, 

 Gathering, topping and storing, 

 Manure, and handling of 7 cords, 

 Refuse salt, 16 bushels, at $1.25 per hogshead, 

 Interest, taxes and wear and tear of implements and 

 teams, - 



Total cost, $114.50 



CREDITOR. 



By crop of 22 tons roots, at $8.50 per ton, - $187.00 



" tops, — 4 tons, at $5.00, - - 20.00 



" value of manure left in soil, - 14.00 



221.00 



114.50 



Balance, $106.50 



In the sibove estimate I have assumed most of the labor 

 to be by boys, who at hand weeding, if they are reliable, 

 can get over the ground faster than men. I have made no 

 allowance for the cost of cutting up the roots when feeding, 

 as this does not belong under this head. Should the land be 

 old the item of weeding would have to be increased one-half. 

 The salt I have priced at its cost along the sea-coast. I 

 have estimated the value of the crop at the average value of 

 several years past, while the manure charge is much higher 

 than it should be where farmers have access to the fertiliz- 

 ing wastes of great cities. 



