X DEBIT AND CREDIT ACCOUNT I3 



more were removed than applied in the manures and 

 fertilizers, so that we have a deficiency of this ele- 

 ment in the soil. 



Future treatment. — Considering all these condi- 

 tions, how shall this soil be treated the next season ? 

 Taking it for granted that the soil was normal at 

 the start, we should continue to grow some legumi- 

 nous crop which will utilize the free nitrogen of the 

 air and apply only such artiounts of nitrogen as are 

 necessary to give leguminous crops a start and to 

 properly fertilize grains and such crops as cannot 

 take free nitrogen from the air. As to phosphoric 

 acid, the balance shows an excess in the soil and we 

 will only need to apply about the amount that the 

 crop naturally requires. With the potash, however, 

 the balance shows a deficiency in the soil and the 

 application for the next crop should be a liberal one. 



Financial balance. — A nominal value has been 

 placed on the crops in order to show a financial bal- 

 ance and to show whether the crops have really been 

 worth more than the expense incurred in growing 

 them. Interest, taxes, and insurance are not in- 

 cluded. The cost of harvesting is also omitted, the 

 value being assigned to the standing crops. 



On this basis we have a balance for the five years 

 (difference between the cost of production and the 

 value of the crop) of $165.57 oi^ $3.3-ii per year. 

 A fairly good remuneration. It should be stated, 

 however, that the soil was very ordinary in fertility 

 and that the year before these records began (1896) 

 the plot would not produce over one-half ton of hay 

 to the acre. It may appear to some, also, that the 



Digitized by Microsoft® 



