I909-] 



Farm Accounts. 



453 



any rate, the destruction of galls would be justifiable, and 

 especially in the case of exotic species. 



2. Bark-infesting forms, with a covering of wool, should be 

 treated before infestation becomes widespread (a) by thorough 

 brushing with a bristly besom (see Leaflet 140), and (b) by 

 spraying with paraffin emulsion. Very dilute carbolic acid 

 and a dilute watery solution of creolin are sprays mentioned 

 in the Continental literature. 



3. Of extreme importance is winter spraying, or spraying 

 when the trees are dormant. Not only can trees in the dor- 

 mant condition stand a stronger spray, but there is the 

 great advantage that the hibernating forms that will give 

 rise to the new generations of the next year will be destroyed. 



Burdon has had great success in attacking hibernating 

 Chermes on Spruce with the following * spray : — 



"Dissolve 3 lb. of soft soap in 2 qrts. of boiling water; add 

 1 pint paraffin to the above whilst still boiling, and churn 

 the two together until they form a buttery mass. This stock 

 is then diluted with 5 gals, of soft water." Not only were 

 Mr. Burdon's own experiments very successful, but in a 

 spraying experiment at Kew an emulsion of paraffin and 

 soft soap also had excellent results against Spruce badly 

 infested with Chermes. 



Used at the end of March, before the buds had burst, 

 Burdon also proved the success against hibernating Chermes 

 of a solution of soft soap in the proportion of 1 lb. of soft 

 soap to 1 gal. of soft water. 



FARM ACCOUNTS. 

 John O. Peet, B.Sc. 



Agricultural Instructor and Organizer, Hereford County Council. 



There is a widespread belief that farmers as a class do not 

 keep systematic accounts of their business, but information 

 collected from a large number of farmers shows that a con- 

 siderable and increasing proportion, including practically all 

 the leading farmers, do keep accounts of some kind. In many 

 cases a cash account and a diary are the only books regularly 



* " A remedy for the Spruce Gall and Larch Blight Diseases caused by 

 Chermes," by E. R. Burdon, M.A., F.L.S., in the Joiimal of Economic , Biology, 

 1907, Vol. II, pt. 2, p. 65. 



