— 72 — 



in labour (which amount's to the same thing) for this 

 first year. 



Q. How would you keep an account of the profits 

 derived from this field ? 



A. Opposite the page headed " Expenses," I set 

 apart another page which I head "Revenue" or 

 " Receipts" and I write thereon : 



Field No. 1. 

 1875 $ cts. 



Dec. 3d., Sale of many bushels of grain, 



gathered from field No. 1 so much' 



Q. What would you do the following years ? 



A. The following years, I would keep the same 

 accounts for the same field and for the other fields 

 of my farm, during the whole period of rotation. 



Q. Can one always make out exactly the expenses 

 and profits of a field after the first or second year ? 



A. No ; generally these expenses and profits can 

 be made out only after the seventh or eighth year. 

 Because, very often, the higher the costs of improv- 

 ing the field will have been during the first and 

 second year, the larger the profit will be in the 

 following years. 



Q. Suppose you do not sell the produce of your 

 farm, but that they be consumed by your familly or 

 the cattle on your farm, how will you then estimate 

 heir value ? 



