314 THE FAT OF THE LAND 
«“ Are these things worth $100,000 ? ” 
«“ Now, John, you don’t mean that you’ve spent 
$100,000! What in the world have you done 
with it? Just pigs and cows and chickens —” 
«And greenhouses and sunken gardens and 
pergolas and kickshaws,”’ said I. “ But seriously, 
Polly, I think that we can show value for all that 
we have spent; and the whole amount is not 
three times what our city house cost, and that 
only covered our heads.” 
«‘ How do you figure values here ? ” 
« We get a great deal more than simply shel- 
ter out of this place, and we have tangible values, 
too. Here are some of them: 480 acres of ex- 
cellent land, so well groomed and planted that it 
is worth of any man’s money, $120 per acre, or 
$57,600; buildings, water-plant, etc., all as good 
as new, $40,000; 44 cows, $4400; 10 heifers nearly 
two years old, $500; 8 horses, $1200; 50 brood 
sows, $1000; 350 young pigs, $1700; 1300 laying 
hens, $1300; tools and machinery, $1500; that 
makes well over $100,000 in sight, besides all 
the things you mentioned before.” 
“You haven’t counted the six horses in my 
barn.” 
“They haven’t been charged to the farm, 
Polly.” 
«Or the trees you’ve planted ?” 
“No, they go with the land to increase its 
value.” 
«“ And my gardens, too?” 
