48 BOARD OF AGRICULTURE. [Pub. Doc. 



and should be done, where a farm is located 10 or 15 miles 

 back from the market, and where the land is much cheaper. 

 But land within 5 or 8 miles of Boston will rent from $100 

 to perhaps $15 per acre ; I know of some cases where the 

 rent will run as low as $15 per acre. The greatest possible 

 amount of nitrogen which can be furnished, — I wouldn't 

 say nitrogen alone, — mineral elements furnished by a green 

 crop to be plowed in, was stated in this hall at one time to 

 be $42. I studied that matter over, and thought that I 

 could not afford to devote for one year the use of an acre of 

 land, from which I might make a profit of $250, to save 

 $42. But at a distance farther back from the market the 

 method of rotation should certainly be practised, and a man 

 is not " onto his job " who doesn't practise it. 



Mr. Hakwood. I have watched Mr. Howard, and I am 

 satisfied that one element in his success is his system of 

 accounts. In his address he spoke of the fact that \evy 

 few market gardeners keep accurate accounts. Now, if 

 Mr. Howard ^vill kindl}^ lay aside his modesty just for a 

 moment, and speak about himself, especially as far as re- 

 lates to the keeping of accounts, I think it will be highly 

 interesting and profitable to the audience. 



Mr. Howard. This system of accounts which I discovered 

 or invented is a simple system. Each man on the place has 

 a name, and his name is written on the book ; a page is given 

 to the day's labor, whatever that may be. Different columns 

 are headed, for instance, " Sales." A man who spends his 

 time on sales is charged under that column with the cost of 

 his labor, — for the hours that he is busy selling. He re- 

 turns from the market, and puts up lettuce ; under the colunui 

 headed " Lettuce " he is charged with the expense of putting 

 up that lettuce. His time is all set down in hours. The 

 bookkeeper tigures up each man's time according to his rate 

 of wages, which is variable, and that amount is posted to 

 the ledger account ; so that each day's account shows the cost 

 of selling, the cost of lettuce, the cost of spinach, the cost 

 of radishes, celery, cabbage, caulillower, improvements, 

 manure ; anything that I have done about the house is 

 charged to the house ; expense account, repairing harnesses. 



