844 
Farm Accounts. 
I consider that a private agreement between landlord and tenant 
would be better than trusting to the Agricultural Holdings Act, or 
any other Act of Parliament. 
Every farmer understands his own business best, and nobody 
knows, what he wants so well as he does himself. Pie ought to be 
insured against his rent being raised upon his own improvements, or 
he will not improve the land. I do not, of course, wish farmers to 
be compelled to weigh their cattle or to keep accounts ; if they pre- 
fer to conduct their business on the present plan, they will be at 
perfect liberty to do so. Everyone must be at liberty to conduct his 
business in the way he finds it most advantageous to himself, and in 
the way he can make most money. If he does not like the trouble 
of keeping accounts, and prefers to do without them, he should not 
complain if he does not make money. 
All farm produce consumed and services rendered in the house 
should be paid for, and should appear on the credit side of the account ; 
but other food and household expenses not supplied by the farm, such 
as grocery, clothing, professional advice, amusements, should not 
come into these farm books at all. The net profit on making 
up the books shows the interest made on the capital embarked. 
It is impossible that keeping accounts can do farmers any harm ; 
they may show them or not as they like. 
AVestlf.y KicnARns. 
THE “CHURN TEST” AND THE “CHEMICAL 
TEST” FOR BUTTER PRODUCTION. 
(A Comparison of the Results obtained in the Class for Dairy Cows 
at the Chester Meeting, 1893, by the “ Churn Test ” and by 
Chemical Analysis respectively.) 
The previous number of the current volume of the J ournal contained 
on pages 525-527 the results of the competition held at Chester 
in June last between the cows entered in Class 116, in respect of 
their butter-producing powers, as decided by the practical test of the 
churn. 
By direction of the Dairy Committee I took, at each time of 
milking, samples from the milk yielded by the several cows, and I 
submitted these to chemical analysis in the Society’s laboratory. 
The samples taken were from the identical lots of milk which 
were subsequently used for separating and churning for the purposes 
of the actual competition. 
It will be of interest to compare the results obtained by the 
two methods, and to see how nearly these agreed, and how far the 
awards would have been affected had the chemical test been adopted 
as the basis, instead of the churn test 
