THE END OF THE THIRD YEAR 389 
“JT hardly think that ‘a whole lot of farmers,’ 
or of any other kind of people, will put $100,000 
into a farm on any terms. Don’t you think 
you’ve been a little extravagant?” 
«Only on the home forty, Polly. I will ex- 
pound this matter to you some time until you 
fall asleep, but not to-day. We have other busi- 
ness on hand. I want to give you this warning 
to begin with: you are not to jump to a conclu- 
sion or on to my figures until you have fairly con- 
sidered two items which enter into this year’s 
expense account. I’ve built an extra hog-house 
and have bought ten thousand bushels of grain, 
at a total expense of about $6000. Neither of 
these items was really needed this year; but 
as they are our insurance against disease and 
famine, I secured them early and at low prices. 
They won’t appear in the expense account again, 
—at least, not for many years, —and they give 
me a sense of security that is mighty comforting.” 
« But what if Anderson sets fire to your pig- 
gery, or lightning strikes your granary, — how 
about the expense account then?” 
« What do you suppose fire insurance policies 
are for? To paper the wall? No, madam, they 
are to pay for new buildings if the old ones burn 
up. I charge the farm over $200 a year for this 
security, and it’s a binding contract.” 
« Well, ’ll try and forget the $6000 if you'll get 
to the figures at once.” 
«All right. First, let me go over the state- 
