20 ILLINOIS STATE DAIEYMEN's ASSOCIATION. 



The dijQference of nine hundred and five dollars between the two sides, 

 represents the income from that source. 



Let the same be done with each department and at the close of the 

 year the farmer will be able to tell, with some degree of accuracy, what 

 line of farming pays him best and can govern himself accordingly. 



I spoke of this as part of a system ; make it complete and you have 

 the double-entry book-keeping of our merchants and bankers. Indeed, in 

 part of the system that I have outlined, you will occasionally get a double 

 entry ; as for instance, the value of the sour milk appears to the credit of 

 the cows, and upon the debtor side of the hog account. And every 

 expenditure of cash should appear upon the right side of the cash account, 

 and upon the left side of some other account. 



The young farmer should be satisfied with nothing short of a complete 

 knowledge of double-entry book-keeping, and its application to farm 

 accounts. Sets of books thus tept for a few years, would become invalu- 

 able to him. Upon their pages he would be able to discern scores of index 

 fingers pointing the way to financial success. 



But financial success is not all that is desirable or that the farmer may 

 aspire. He who accumulates piles of gold may yet be poor, while he who 

 has only a competency is usually much richer than he who is possessed of 

 a superfluity. That dairyman or agriculturist whose success is as broad as 

 it is long, whose desires are not all in the one direction of gold, gold, 

 shining gold, who has learned to value money chiefly for its legitimate uses, 

 will build up for himself and his family a home that will be a center of 

 culture and refinement. Home adornment, home entertainment and amuse- 

 ment, the proper intellectual development of every member of the family 

 will be provided for, and the sons and the daughters will be made to feel 

 that farm life is not all "drudgery," and that the city does not contain all 

 the attractions for maturing manhood and womanhood. 



We must devote less time daily to manual labor, and require less of 

 OTir sons an^ daughters. We must " manure our farms with brains," feed 

 with brains, and put brains into the butter, and teach our children to do 

 likewise. Let them know that there is just as broad a field for the play of 

 the intellectual faculties upon the farm, and in the dairy room, as there is 

 in the watch factory, or behind the counter. Make them feel that it is as 

 noble and as honorable to be an intelligent and successful dairyman as to be 

 a merchant or a lawyer. Then will this unfortunate tide that is always 

 settling towards the town and from the country, be in some measure 

 checked. 



