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tbe nioniecl and commercial world. He is meastrrably free frotii 

 their flucfcuations, panics and disasters. The bl'essed comforts of 

 stability and security are his when revulsions come upon most pur- 

 suits, and stock and mercantile fortunes disappear as the dew. Of 

 the whim, caprice and fashion which often thwart the best laid plans 

 of the manufacturer and mechanic, he is a stranger, and if general 

 disaster come upon the business world, the sustenance and comfort 

 • of his famil}' are provided by his own products, and be may rejoice 

 in his iBdependence and comparative freedom from the ruin. The 

 nature of his calling I'emoves him to a great extent from the in- 

 trigue, fineness and double-dealing of the most depraved of man- 

 kind. He is a co-worker with kindly, genial Nature, whose laws, 

 principles and mode of action he may study and understand, re- 

 ceiving abundant compensation from their elevating and expanding 

 influence. The prevailing impression that farming does not pay, is 

 not obtained because of the actual fact ; but because, as a general 

 rule, farmers keep no accounts which show whether their business 

 is conducted at a loss or px'ofit. They cannot tell, at the year's end, 

 whether they are worth more or less than they were at the begin- 

 ning. And whatever may be the result, they know not whether it 

 is due to their farming, or to matters which are, and shor.ld be kept 

 entirely independent from the farm. I therefore close this subject 

 with some suggestion respecting farm accounts, which, if complied 

 with, will tend to show to each individual farmer the result of each 

 year's operations, and whether it pays him for his labor and capital. 

 The business of farming and farm accounts have nothing singular or 

 iuLricate about them, but should be conducted and kept in the same 

 manner and on the same principles as that of the merchant or 

 manufacturer. The farmer should, every Spring, take a j)erfect 

 inventory and appraisal of everything connected with his business, 

 that he may know how much capital he has invested. This inven- 

 tory should include all his farm lauds, improved and unimproved. 

 All his barn buildings, but not the house. All the live stock grow- 

 ing, or working exclusively on the farm, but not such as is kept 

 partially or exclusively for the pleasure, comfort, or convenience of 

 the farmer's family. It should include all the tools, implements, 

 machines and vehicles kept for farm use, but not those vehicles kept 

 for the pleasure or convenience of the family. In carrjdng on the 

 year's operations, the farmer should chai'ge to the farm all the ma- 

 nures and all the seed of every kind and description which he uses 



