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in his space. If he weeds beets -3 hours, and plants cab- 

 bages 7 hours, put the following in his space. "Weeded 

 beets 3 hours. Planted cabbages 7 hours. This shows 

 that he worked his full day. A crop account kept in this 

 way enables us to tell what we were doing on a certain 

 day the year before, also whether our crops are earlier or 

 later than the year previous. Kept in this way, the account 

 is a wonderful aid to memory, for generally when one fact 

 is recalled, several more associated with it get off the dusty 

 shelves of memory and come trooping along with it. 



In closing, I would add one admonition. Don't attempt 

 to keep accounts and then give it up. It will come rather 

 hard at first, but after you have formed the habit, and have 

 kept them a year, you will find your interest in your busi- 

 ness increasing, also your bank account. It will not do to 

 let your accounts go for 2 or 3 days, and then fix them up. 

 They require a few minutes time each and every day. 

 Those who have sons and daughters over 12 years of age, 

 can choose one of them for a book-keeper. The knowledge 

 of business methods gained will be helpful to them when 

 they start out for themselves. Only those farmers who 

 thoroughly understand their business will succeed in the 

 future. Time spent by a farmer in studying his business 

 is never wasted. The farmer of the future must let his 

 head do more and his heels do less. During the last 25 

 years, thousands of shiftless farmers have just about kept 

 even. In any other occupation, they would have gone to 

 the wall. I have always and do now maintain that agri- 

 culture offers better inducements to young men than any 

 other occupation, but competition is growing keener each 

 year, and in the future the "fittest only will survive.'' 



REPORT OF HERD OF MILCH COWS. 



To the Committee on Herd of Milch Coivs. 



Gentlemen : — The herd of cows entered by me came 

 from Vermont, Oct. 18, 1892, with the exception of Jennie 

 Dean, which I had owned before. 



