FARMS. 3 



Tlic value of the farm stock, May 1st, 18G4, as appears from 

 those accounts, was estimated at one thousand and twelve 

 dollars. To this should have been added the«valuation of the 

 farm, (including buildings,) farming implements, <fec., and on 

 these interest should have been charged before striking the yearly 

 balance. On the other hand, any permanent improvements 

 made either to the land, fences or buildings, should be accredited 

 in the account, the same as additions made to stock or tools. 

 This, Mr. Keyes has, in a measure, failed to do, and I call atten- 

 tion to the fact as one of great importance to any one attempting 

 to keep accurate or satisfactory farm accounts. In Flint's Agri- 

 cultural Report for 1863 may be found a well written and 

 valuable essay upon the subject of Farm Accounts, by John A. 

 Bourne, of Marshfield. In this essay Mr. Bourne has given a 

 plan for keeping these accounts, and has also thrown out many 

 useful hints which it would be well for every farmer to adopt. 

 While the accounts rendered by Mr. Keyes were not entirely 

 satisfactory to the Committee, they serve to show very nearly 

 the results of his farming operations during the period they ' 

 cover. The accompanying statement will also show very clearly 

 that Mr. K. has taken hold of his work earnestly^ and, like many 

 of his brother farmers of Dunstable, intends to let his works 

 speak his praise. 



In concluding this report, I must call attention to one impor- 

 tant subject pertaining to domestic economy, and which, at 

 the time of your Committee's visit, in '64, appeared to have 

 been neglected. The importance of securing a suitable help- 

 meet in order to insure the conduct of agricultural pursuits to 

 a successful issiie^ will, I doubt not, commend itself to the good 

 sense of Mr. Keyes, to whom the Committee have awarded the 

 first premium of $20. 



Statement of D. P. Keyes. 



In connection with the farm account which I have kept for the 

 past two seasons, and which I now furnish for your examination, 

 I present the following statement of my proceedings. I com- 

 menced the account proper May 1st, 1864, although I charged 

 the farm with all paid out for labor after April 1st. I planted 

 about four and one-half acres with corn, potatoes, beans, &c. 

 Three acres of this ground were in pasturing that had not been 



