OR, WITH BRAINS, SIR. 247 



" Not exactly ; but I do propose to apply mercantile pre- 

 cision to the pursuit of farming. See what a help it will be 

 to us. If we make anything out of it, our books will show 

 how to do it again ; if we lose money, they will show us 

 wherein we failed." 



" I admit the advantage of all this ; but will not the keep- 

 ing of these accounts require a great deal of time and 

 labor?" 



" In the aggregate it will. Taking it up every day, and 

 squaring the accounts each night, will reduce it to a very 

 trifling affair. According to Uncle Jacob's will we have in 

 the Arenac Savings Bank the sum of seven hundred and 

 fifty dollars. The sale of our things in town, after paying 

 our bills, produced two hundred dollars. Our own savings 

 added to this make our available cash capital up to eleven 

 hundred dollars. Taking from this, four hundred and 

 twenty dollars for our support, we shall have remaining six 

 hundred and eighty dollars for a working capital. Now, 

 what shall we do with it in order to get the largest possible 

 return ? Let us consult our first agricultural friend, Wash- 

 burn. Let us open the book at random, and see what we 

 find." 



So saying, Robert opened the book hap-hazard, and said, 

 " Lettuce." 



" Just the thing," said I. " Lettuce is classed as ' sass,' 



