ADDRESS. 17 



lie sells it for wliat he Ccan get, and never knows how much that 

 particular article contributed to, or possibly diminished, his 

 yearly gains. 



I recollect a discussion, at one of our Society meetings, upon 

 the question of the profitableness of raising com. One of the 

 most intelligent farmers of Worcester North, and one, from his 

 experience in that direction, best fitted to tell all about it, rose 

 to the defence of King Corn. The best thing that he could find 

 to say was, in effect, that he had raised corn for many years ; 

 had produced so many bushels to the acre ; had developed a 

 new and choice variety, and had generally thriven ; and he should 

 continue to raise corn, as he had no doubt many of his brother 

 farmers would, unless they could be shown something better to 

 do. 



All very well, but not convincing, as the question would arise 

 in my mind, whether he had thriven by the aid of corn, or in 

 spite of it. The fact was that he, hke others, raised corn with 

 the other crops, and they all went in together, and so long as at 

 the end of the year, there was seemingly a balance on the right 

 side, all was satisfactory. I doubt if in any other business but 

 farming, that same gentleman would have been satisfied, unless 

 he knew not only his aggregate annual gains, but the exact pro- 

 portion which each of his products had contributed towards the 

 result. 



Let us now invest an imaginary farmer, with a farm equally 

 so, and hastily follow him along, and apply the rules and princi- 

 ples we have tried to enunciate. We will be generous with him, 

 and give him a good farm, well stocked, and money enough to 

 carry it on easily and well. He first divides his farm into sec- 

 tions, numbering or naming his wood lots, fields, pastures, 

 and dwelling house and lot, for convenience sake. He then 

 estimates the value of each, fixing the same, proportionate to the 

 whole. He opens an account with each one, charging to each 

 its valuation. He also opens an account with his barn, his stock, 

 his vehicles and tools, charging to each its value. He must of 

 course keep a cash account, and charge and credit to some one 

 of his various accounts, every cent he pays out or receives. 



He charges to each field expenditures for seed, manure, and 

 labor, for share of tool account, and each day's work of himself 

 or his oxen, for planting, cultivating and harvesting. If he sells 

 his crop, he credits the cash received. If he stores it for family 

 use, or to feed to his animals, he charges it to family expense, 



