sist of manure, as well rotted as possible, and thoroughly 

 disked in. In an old garden coarse manure should be plowed 

 under in the fall. But rather than plow coarse manure under 

 in the fall with new ground, keep the manure over winter and 

 cure it by frequent turnings. 



As a good system of accounts is the best guide to success in 

 farming, the account book should be begun with the first fall 

 working. Labor should be debited in a separate column at 

 current rates, the manure and fertilizer also. Other debit 

 columns should be for seeds, plants, chemical fertilizer and 

 tools. A fair estimate of yearly expenses is not gained, how- 

 ever, especially when starting a garden, unless the tools are en- 

 tered in an equipment account, only one-fifth of their cost 

 being charged per year, on the theory that any good tool will 

 last for -five years, and by that time will have paid for itself. 

 Credit columns will be few, but care should be taken to credit 

 the garden with everything taken from it at current prices. 



It is not to be supposed, after breaking the land in the fall, 

 that no more work of gardening is to be done until spring. In- 

 deed, the most important work of the garden is done in the 

 winter, — the planning ; for if the soil into which so much 

 money is to go is not cropped to its last available foot there 

 is waste, and this cannot be prevented except by planning. 

 No man can go out to his freshly plowed garden, cast his eye 

 over it, and plant it offhand in the best way. This work 

 should be done on winter evenings, with paper and ruler and 

 pencil, and with seed catalogues at hand. The dimensions of 

 the garden should be exactly known. The best sort of paper 

 for planning is called cross-section paper, ruled in small squares 

 of about an eighth of an inch. With one of these to every foot 

 the garden is easily mapped to an exact scale. Remember that 

 long rows are the easiest to care for, as there is less turning, 

 and this is an advantage where horse or wheel hoes are used. 



On one side of the garden, with rows running north and 

 south, should be put the perennials, asparagus and rhubarb. 

 Forty to 50 good asparagus plants, when bearing well, should 

 produce a bunch a day. Set them 4 feet by 18 inches. Four 

 to 6 rhubarb plants are enough for most families. Set them at 

 the end of the asparagus rows, 4 feet by 4 feet. 



