count of all his farm operations ; and yet it is the pains 

 taken, the careful thinking which such records promote, and 

 the common sense, based upon such personal experience, 

 which enable him to increase the productiveness of his farm 

 and better his financial condition. 



The sooner farmers adopt a system of records by the aid 

 of which they can compare the money value of different crops 

 and one year's results with those of another, the sooner will 

 their farm work become more interesting and more profit- 

 able. 



By efforts in this direction farmers can increase the dig- 

 nity of their calling and raise it to a higher level in the scale 

 of commercial enterprises. 



Success in any business demands frequent readjustments, 

 and careful auditing of accounts is absolutely essential. 

 What business man would not, sooner or later, find himself 

 a financial wreck if he wholly neglected his bookkeeping ? 



Manufacturing, commerce, and merchandizing are ex- 

 ceedingly sensitive to altered conditions of transportation, 

 labor-saving devices, competition, tariff, etc., and well posted 

 managers promptly relinquish unprofitable methods, grasp 

 new lines of activity, and project new ventures. 



Agricultural methods are less flexible, less easily diverted 

 from old fashioned ways for the reason, principally, that 

 farmers do not keep day book and ledger accounts with their 

 farming operations. 



Because the laws of nature with regard to vegetation are 

 undeviating, New England farmers have relied too much 

 upon hereditary methods of farm management, and have con- 

 cluded too readily that farming cannot pay, because their own 

 methods have been disappointing. And yet, if farmers will 

 adapt their operations to the enormous changes which farm- 

 ing as well as business in general, has undergone within 

 forty years, they will find there is no limit to the wealth 

 which can be taken from mother earth in old Massachusetts. 



New and intelligent methods must be put into farm work. 

 Each farmer should test new plans and promising expe- 



