324 BOARD OF AGRICULTURE. 



systematic agricultural account would, of necessity, be somewhat 

 complex, and at first perplexing, but not beyond accomplishing; 

 and it is evident that in the end it would be immensely to the 

 advantage of the farmer. For instance, if the farmer should 

 keep an accurate account of the cost or value of the manure, 

 and the labor and the seed expended in his corn-field, then, on 

 the other hand, know the exact product of the field, he could 

 easily estimate the profit or loss in raising corn, and could then 

 compare corn with potatoes, — then a portion of this, instead of 

 being converted directly into money, is consumed by his family, 

 a part is fed out to his poultry, a part to his hogs or to his 

 cattle. Here then we say, he has three classes of merchandise. 

 By charging to the poultry ,?the hog, or the cattle the market 

 value of the corn and other materials given them, he can ap- 

 proximate near enough for all practical purposes to the cost of 

 converting grain into meat, and will be able to judge in regard 

 to the most profitable way of disposing of his corn-field, whether 

 to sell it in bulk, or work it over into some mixed commodity 

 which will give him greater profit. In this way he may realize 

 (depending to be sure something upon the markets) more prof- 

 it on the first expenditure. In like manner should he manage 

 each department of his farm — his hay, his potatoes, his rye, oats 

 and barley, apples and fruits of all kind, cattle, sheep, horses, 

 poultry and dairy — let all be charged with their appropriate 

 expense of producing ; which only can be done by a regular, 

 systematic account ; and then, by looking to his account, he can 

 tell you the exact cost of every article of his merchandise, and 

 the best mode of disposing of it, or of working it up. In fact, 

 he is a merchant farmer. He does not get all his wealth out of 

 bone and muscle ; some of it, and a large portion, comes out of 

 his brains. 



Now some of the advantages to be derived from this system of 

 accounts by the farmer are — 



1. His intelligence. He knows something about farming 

 that he cannot learn in any other way. He knows the cost, or 

 very nearly, of every product he throws into the market, and 

 if we estimate the value by the cost, he knows the worth of the 

 article ; at any rate, he knows whether it pays to raise corn or 

 potatoes, or hay. He will know too which this field is adapted 

 to produce. Now, a farmer in a hap-hazard way thinks he 



