WHAT I KNOW ABOUT GARDENING. 135 



in gardening is not that which he cannot 

 show in his trial-balance. Yet I yield to 

 public opinion, when I proceed to make such 

 a balance ; and I do it with the utmost con- 

 fidence in figures. 



I select as a representative vegetable, in 

 order to estimate the cost of gardening, the 

 potato. In my statement, I shall not include 

 the interest on the value of the land. I 

 throw in the land, because it would other- 

 wise have stood idle : the thing generally 

 raised on city land is taxes. I therefore 

 make the following statement of the cost 

 and income of my potato-crop, a part of it 

 estimated in connection with other garden 

 labor. I have tried to make it so as to sat- 

 isfy the income-tax collector : 



Dr. 



Ploughing $0.50 



Seed 1.50 



Manure 8.00 



Assistance in planting and digging, 3 days 6.75 

 Labor of self in planting, hoeing, digging, 



picking up, 5 days at 17 cents 85 



Total cost 817.60 



