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der each bushel of shelled corn cost him the same as he 

 could buy No. 1 yellow corn for at the grain store (al- 

 though like all of us N. E. yankees he thought corn of his 

 own raising a little better than western corn). With the 

 above crop accounts before him, he tinds that he has in that 

 branch of his business, besides paying all expenses, and 

 receiving pay at a fair rate for his own time, made a profit 

 of^lSO. His cabbage crop was unprofitable. He resolves 

 next year to put his energy and time into the production 

 of the most profitable crops and to buy his corn. Here 

 let me say that I wish no one from the foregoing to con- 

 clude that he cannot grow corn. Localities and circum- 

 stances alter cases, and on some other farm corn might be 

 the most profitable crop that could be raised. Here is 

 where the utility of crop accounts comes in, every farmer 

 must experiment for himself and with the aid of his ac- 

 counts, determine what crops are the most profitable for 

 him to raise. Now in this certain year, this farmer made 

 a net profit on his crops of $180, but he kept lii scrub cows. 

 His stock accounts showed him at the end of 'the year, 

 that his cows had given him an average of 1.500 qts. each, 

 this at an average of 3 cents per quart, amounted to -flo 

 per cow. The cost of feed per cow per year had been $60. 

 The net loss of $15 on each cow, on the 12, amounted to 

 $180, or the amount he made on his crops. Of course 

 there was the manure left, but after putting back as much 

 fertility as the hay, grain, etc., removed from the soil, and 

 reckoning out fair wages for caring for the stock, and in- 

 terest and taxes on and shrinkage of capital invested, 

 nothing was left. The stock account figures, assured that 

 man that there was more profit in keeping one good cow 

 than 12 poor ones, and showed him that it was polic}^ for 

 him to dispose of his present stock, and get half as many 

 cows that would give the same amount of milk as the 12. 

 Accordingly he sold his twelve cows at auction, and add- 

 ing $100 to the amount received, he invested it in 6 good 



