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mittee are unable, even with the most liberal construction, 

 to see that it is sufficiently exact in its data. As this is a, 

 subject of some importance, since a simple and intelligible 

 form of account would be useful to all careful farmers, the 

 committee may do well to state what elements seem to be 

 essential in such a statement. 



A proper farm account should, we think, cover all the 

 operations of the farm for a definite period, say for one 

 year. The actual expenditures for a year should include 

 payments for everything required in each season, and em- 

 brace all receipts, of whatever nature, and this would afford 

 a fairer view of the actual business, than an accountfor any 

 less period could do. This account should include all 

 transactions affecting the result, stated in a specific man- 

 ner. It is not necessary to exhibit a full detail of receipts 

 and expenditures, but there should be such a classification 

 of items, as will enable the reader to see, without doubt, 

 just what has been done. Such an account would, of course, 

 be made up from the daily entries of sales and purchases, 

 or from such other sources as may be available and relia- 

 ble. When the committee see an account of this charac- 

 ter, they will be pleased to award it a premium. 



The committee desire to call especial attention to the re- 

 port of tbe Committee on Forest Trees, and the papers ac- 

 companying it, by Mr. Francis H. Appleton and Mr. John 

 Robinson. These excellent documents contain a great deal of 

 valuable information upon the subject and show how tree-cul- 

 ture can be made profitable and successful in Essex County. 

 The experiments which have been made upon Mr. xV.ppleton's 

 farm near Suntaug lake, and upon Mrs. Phillips's estate, 

 near Wenham lake, both of which are fully and 

 carefully described, are very interesting, and worthy of 

 study. There are hundreds of acres of gravelly soil in this 

 county such as Mrs. Phillips used in her experiment, and 

 here we see how such waste lands may be improved and in- 

 creased in value. If the desert can be made to blossom 



