86 ILLINOIS dairymen's association. 



* 

 of failure in seeding, but was carried out as far as circumstances would admit. 

 It was as follows : One half of the farm is grass, meadow and pasture ; of the 

 remaining half, two-thirds corn, and one-third small grain. To complete the 

 rotation under favorable circumstances, required six years. To illustrate : let 

 the farm be divided into six lots or fields ; one, two and three in grass ; four 

 and five in corn ; and six in small grain with seeding — timothy or clover, or 

 timothy and clover. 



The first year, number one will be broken and planted to corn ; two and 

 three will remain in grass; four will be corn; five small grain, with seeding; and 

 six, seeded the previous year, will be grass. Second year, one will be corn ; 

 two, broken and planted; three, remain in grass; four, small grain seeded ; five 

 and six, grass, and so on. The improvement in productiveness of this farm, 

 which was an old and much worn one, was, to say the least, very satisfactory. 

 I could give figures to prove this, but figures, however instructive when 

 studied, are dull when simply read over, so I will forbear. 



It may be expected, from the title of this paper, that I will have something 

 to say about "Book-keeping on the Farm"; or that I try to give the forms and 

 so forth, of accounts to be kept by the farmer. Were I to give a paper on the 

 necessity of farmers reading to inform themselves, it would not be expected of 

 me to attempt to instruct you in reading, this art being taught in the schools. 

 It might also be expected that the graduates of our high schools would come 

 out accomplished accountants. Is this expectation verified? They will tell us 

 the names of rivers in Kamschatka ; the number of Jupiter moons and their 

 phases ; solve the most brain-racking propositions in mathematics ; recite 

 Caesar's Commentaries ; in short, delve in the unfathomable and soar in the 

 infinite ; yet, when asked to show a common business transaction on paper, 

 they are lost. I think you will say, "These things ought not so to be." 



Farmers' accounts are different from most or all others in that he receives 

 and pays out money in many instead of one particular place. For this reason 

 he will provide himself with a common memorandum book to be carried in the 

 pocket, in which every transaction involving dollars and cents will be noted — 

 these items to be assorted and transferred to the ledger at leisure. 



There are many "Farmers' Account Books" in the market, with rulings, 

 headings, etc. I think if you procure one of these and look it over, you will 

 conclude that there is too much waste room in them — like our undrained lands, 

 and do as I did — give it to the children for a scrap book, and procure a common 

 ruled ledger. 



January 1st is the time that we form good resolutions and reform from our 

 bad habits; this is a good time to commence our book-keeping. 



The first will be to take an inventory of the farm, stock, teams, tools, grain, 

 and everything of value on the farm or that the farmer owns, deducting bills 

 payable from bills receivable, and saying, "I am worth so much" (as household 

 goods are of such uncertain value when once placed in the house, it may be 

 thought best to leave these out entirely). If this inventory be repeated at the 

 end of the year — adding to real estate the value of permanent improvements, 

 the loss or gain of the year will be shown. The cost of crops must, in the 

 main be estimated; their worth can be more easily ascertained if a balance be 

 struck between cost and value of different crops, and this balance be compared 

 with the balance as shown by inventory errors in estimates will be exhibited. 



