176 MASSACHUSETTS AGRICULTURE. 



11 



Manure. 

 Made during the year from stock, and by 



composting, $80 00 



Expense of composting and tending stock, 45 00 



$35 00 



CASH. 



Money received during the year, . . $530 63 

 Money paid out during the year, . . 531 56 



Error in cash account, ... 93 



Total profits of the year, . . $271 03 



From wliich deducting; — 



Interest on investment, .... $178 20 

 Loss on stock, cattle and horse, . . 62 60 



$240 80 



Leaves ... . . $30 23 



Farm Inventory, April 1, 1857. 

 Buildings and land, .... $2,450 00 



Cattle, horse, swine and fowls. 

 Hay and grain, .... 

 Carriages, harnesses and farm tools, 

 Manure of all kinds. 



320 00 



88 84 



75 00 



98 62 

 $3,032 46 



These accounts are taken from my book, in which I keep a 

 daily record of my farming, receipts and expenditures, ever 

 aiming to have it correct in every particular. In making esti- 

 mates, I have used great care, and have been aided by the 

 opinions of my neighbors. I have been in the habit of keeping 

 a farm account in past years for my own benefit, and recommend 

 it to all farmers, as a practice of great utility. 



P. N. Richards. 

 Sunderland, April 1, 1857. 



