CHOPS AND PROFITS. 199 



not take shelter under cover of Mr. Meclii's figures. 

 Farming remains an elegant amusement only, for 

 those who can afford to buy all that they need, and 

 to sell nothing that they raise ; and a profitable 

 employment, only (in the majority of instances), for 

 those who can afford to sell all that they raise, and 

 buy nothing that they need. 



" Does any money come back, eh ? " 



The question of my persistent friend must be 

 met. And I do not know how it can be more fairly 

 met, than by giving an abstract of accounts for the 

 first year, third year, and fifth year of occupancy. 



Debit and Credit. 



LET us count first all extraordinary repairs and 

 necessary implements on taking possession, as 

 part of the farm investment ; next, let us set off the 

 interest upon investment, against house rent, and all 

 home consumption. Thus, if a farm cost $12,000, 

 (and I use illustrative figures only), and if the needed 

 repairs and implements at the start involve an outlay 

 of $3,000 more we have a total of $15,000, upon 

 which the interest ($900), may he fairly set off against 

 rent, and the poultry, dairy products, fuel, vegetables, 

 etc., consumed upon the place. A shrewd working 

 farmer would say that this implied altogether too 



