SECRETARY'S REPORT. 239 



that from observations and experiments made, the profits greatly 

 preponderate in favor of the dairy. Hollis Tidd. 



This Report was also accepted. 



Mr. Perkins then presented the following Essay upon 



FARM ACCOUNTS. 



It is well known that farmers do not take that social position 

 to which, from the nature of their calling, they would be enti- 

 tled, but for the fact that they give their energies so exclusively 

 to physical labor, that they are measurably unfitted for taking a 

 higher social position. More thinking would insure better suc- 

 cess, whereby there would be less call for constant labor. While 

 the mechanic and the manufacturer are constantly improving 

 upon the articles which they produce, and changing their hand 

 to different constructions, as the wants of the community seem to 

 demand, many farmers seek for little improvement or change of 

 production, but continue in the same line, measurably indiffer- 

 ent to the diversified wants of a changing community, or to the 

 different facilities for transporting productions to market. 



An accurate record of all the transactions connected with 

 farming, together with a debt and credit kept with every branch 

 of farming, would stimulate farmers to a more correct thought 

 in relation to their labors, and would soon induce them to see 

 where their profits could be increased and their expenses 

 .lessened. The farmer is so much dependent upon changes of 

 heat and cold, wet and dry, and is necessarily so long in getting 

 the return for his labor in the form of grain, hay, meat and 

 wool, that there is a long process of accounts ; yet ten minutes 

 spent at the close of every day, entering the results and conclu- 

 sions of the day's labor, would add vastly more than the value 

 of the time expended, to the knowledge of any one who would 

 take the trouble to sum iip the observations and labors of the 

 day. 



Som^ of the reasons why farmers should keep more general 

 and systematic accounts : — 



1st. It has a tendency to induce thought, whereby the 

 standard of* agricultural knowledge is advanced. 



2d. It assists the farmer to be quick and accurate in figures ; 

 increases his knowledge of doing business and of accounts. 



