46 Soiling. 



Fifteen Bushels. Forty Bushek. 



Dr. Cr. Dr. Cr. 



To harvesting and drawing to barn . 1.75 2.00 



To threshing, etc. , at six cents per 



bushel, 90 2.40 



To marketing, one and one-half cents 



per bushel 22 .60 



By cash for wheat at $1. 10 per 



bushel $16.50 $4400 



Total $18.82 $16.50 $20.95 S44.00 



Balance 16.50 20.95 



Loss per acre $2.32 



Gain per acre $23.05 



There were sixteen acres in the field. This made 

 a total loss of $27. 12, while there would have been a 

 net gain of $368.80 had the field produced forty 

 bushels per acre, which it ought to have done. The 

 difference per acre in cost of growing forty bushels 

 over a yield of fifteen bushels is only $2. 13 per acre, 

 while the difference in income would have been 

 $27.50 per acre. But this $2.13 does not begin to 

 represent the actual loss ; saying nothing about all 

 that labor being thrown away, the wasted plant 

 food that was in the soil that must be returned, and 

 the wear and tear of team and tools, etc. The seed- 

 ing as may be expected failed to catch, and this was 

 by far the greatest loss of all, a loss that no arith- 

 metic can figure out. There was the loss of the 

 timothy seed sown the fall before, and the clover 

 sown in the spring, and the labor of putting it on 

 (no very small items). But the further damage to 

 the laud itself, which, as I said before, is incalculable, 



