THE RURAL NEW-YORKER 
39 
I90l 
HOPE FARM NOTES. 
I continue to answer questions 
and comments this week, as there are 
many good ones on hand. 
Live Hogs. —I announced not long 
ago that after some study of breeds I 
had invested in a Berkshire—a black 
lady of royal blood and breeding. This 
is a sample of what I get: 
I see you are going to breed Berkshire 
swine. Why didn’t you take Poiand Chinas 
instead? The Polands are far ahead of the 
Berkshire for a farm like yours. I think 
you have made a mistake. 
My Cheshire friends also think I am 
wrong, and the Chester White people 
seem to know it. I am ready to admit, 
that all these breeds have merit 
and there may be places where anyone 
of them would beat the Berkshires. At 
Hope Farm, however, I think our condi¬ 
tions are such that the Berkshires are 
most desirable. Some day I hope to put 
Polands of good breeding beside my 
Berkshires, give them all a fair chance 
and let the better hog drive the other 
off the farm. My judgment is that a 
black hog suits us best. Another man 
wants to know what Dreed of pigs we 
keep that will eat cabbage. He says he 
can’t make his pigs eat such food. We 
have been keeping grade Berkshires 
and Chester Whites. From the first 
these pigs have eaten cabbage readily. 
At times it has provided two-thirds of 
their total food. 
Farm Values. —The following letter 
is of interest to me since I have been 
trying to bring our farm accounts down 
to a business-like basis: 
It is with interest that I noticed your re¬ 
marks in the Hope Farm Notes in regard 
to an inventory of stock and other equip¬ 
ment on a farm. Would not the purpose 
of the inventory help settle the value 
which should be put on the dlffei'ent items? 
It seems that the inventory should show 
not what one thinks he is worth, but the 
actual value of his property on the day 
the inventory is taken. Such being the 
case, would it not be correct to inventory 
all live stock at a price which could cer¬ 
tainly be realized were they placed upon 
the market on the day the inventory is 
taken? This may be lower than one’s own 
valuation of them for his own use, but it 
gets at the real cash value. The stock of 
corn or other feed on hand certainly ought 
to be worth what it would bring In the 
open market at the present market values. 
A field of Winter wheat ought to be, if well 
started, worth what it has actually cost 
to put it in. This should include, of course, 
barnyard manure or fertilizer used as well 
as all the time required either of men or 
teams. Barnyard manure ought to be es¬ 
timated at a fair valuation, though this 
may be more difficult to estimate. One 
might, if he is a good judge, estimate the 
number of loads, and put it at say, 50 
cents a load, if it is of the best quality. 
This is what, in most sections, it would 
cost if bought, and it is about what can 
usually be got for it. In a retail business 
with which the writer has been connected, 
it has been the custom to inventory all 
merchandise which is perfectly salable and 
fresh at the cost price unless the market 
has changed. If the market has advanced, 
it is still inventoried at cost price; but if 
the market has declined, it is inventoried 
at the lower price. Goods which may be 
slightly shelf-worn or which are somewhat 
out of date are inventoried at a price which 
will, without fail, sell the goods. For ex¬ 
ample, two years ago a book which has 
been supplanted by a later edition and 
which had cost $4 was inventoried at 60 
cents, and there were about 20 of them on 
hand. The books were afterward actually 
sold at $1.50 and $2, but the estimate was 
one which could most certainly be realized. 
One does not always hit it as well as this, 
for there are times when it is impossible 
to avoid a loss even at such low valuations. 
Then, when the entire amount is figured 
up 10 per cent is deducted from the gross 
amount to make everything perfectly safe. 
This, of course, is rather severe, but at the 
same time it always keeps one on a safe 
basis. The same methods might largely 
be applied to farming. A farm implement 
ought to be paid for In four years; that 
is, at the end of the first year it might be 
inventoried at 25 per cent less than cost, 
at the end of the second at half the origi¬ 
nal cost, and so on until it does not appear 
in the inventory. Young stock would in¬ 
crease in value from year to year if every¬ 
thing goes well. Mature animals will often 
decrease in value, depending, of course, 
upon the age and upon other conditions. 
All these things must be carefully consid¬ 
ered in taking the inventory, and they are 
largely a matter of judgment. I shall be 
glad to see more notes on the results of 
your inventory and upon how you get at 
these values. a. w, Stephens. 
I would like to hear from others about 
this. I never took an inventory of farm 
tools and stock before. I now see that 
the business of farming must lap over 
from one year to another. I wanted to 
put a fair valuation on what we have, 
so that we can tell from year to year 
what part of our income goes into ma¬ 
terial and tools. Some farmers do not 
put enough into such things, while oth¬ 
ers put too much. I have never thought 
it fair to measure farm business by cash 
returns entirely. On the other hand, 
some farmers put such a high valuation 
on their stock that the result is equally 
unfair. As to vaiuing stock at what it 
would bring on the market—that may 
be fair or not. We gure on Nefiw Year’s 
Day when cash sales would be almost 
impossible. The same things offered for 
sale in April would bring 40 per cent 
more! 
Hope Farm Stock. —Here are some 
items of value from my New Year’s 
statement: 
One horse, Frank. 
" “ Dan . 
“ “ Major _ 
“ “ Nellie Bly 
One pony, Peter. 
" cow, Jersey . 
“ heifer. Blossom 
'• calf, Daisy . 
Six pigs @ 17. 
8 tons of hay @ $15... 
15 tons of stalks <& $5. 
70 hens @ .40. 
$150 
126 
15 
125 
40 
25 
30 
, 15 
, 42 
. 120 
75 
, 23 
This of course is only part of a long 
list including wagons, piows, incubators 
and tools of all sorts. I did not esti¬ 
mate the manure at all, but when we 
come to haul it out we will know how 
many loads there are, and put a value 
on it. We have no large scales, and do 
not know exactly how many tons of hay 
and stalks there are. How do we get 
these values? Frank would readily sell 
for $160 to-day. In the Spring he would 
bring $200. I would not sell him for 
$250. He cost only $80 four years ago: 
Dan cost $150, but is not worth so much, 
on account of his eyes. Old Major prob¬ 
ably wouldn’t sell for $5, but the Madame 
wouldn’t have him abused for $500. He 
will surely earn the interest on $15 of¬ 
ficiating as “woman’s horse.’’ Old jer¬ 
sey cost $40 with a calf which I sold 
for $7. She gives nearly as much milk 
as she did when I bought her, but costs 
more for grain since her teeth are going. 
Good hay sells at $20 in our neighbor¬ 
hood, but some of ours was damaged. 
As a substitute for hay our stalks are 
worth $6 per ton, though I think our 
new shredder will raise this value to $8. 
When figuring up all our outfit on about 
this basis I am surprised to see how fast 
young and well-cared-for stock and 
stuff gain in value, and how rapidly age 
and poor care destroy values. The farm 
inventory will bring these facts home 
to the farmer, and is worth money to 
him for these things alone. I make no 
attempt to value the grass seeding or 
the growing rye, or to estimate what 
the cow-pea vines on the back field will 
save in next year’s corn crop. I will 
wait until I see that value in crib and 
stack. Am I not right in waiting until 
our labor has given a tangible, salable 
shape to such things before valuing 
them? 
Farm Notes. —I don’t quite like the 
looks of my grass seeding. This open 
Winter, without snow and with freeze 
and thaw is likely to pull many of the 
plants out by the roots. Still, I think 
this grass is safer for the extra pains 
we took. The soil was well prepared 
and the seed was put in early, so that 
it had a good chance. I make no brags 
about it, however.I have 
bought a Leslie or St. Albans shredder 
for the stalks. It is a powerful machine 
arranged so as to use a knife head or 
shredder as desired. We have not yet 
put the power on it, but Charlie ran a 
few stalks through. “It didn’t do a 
thing to them! ' was his report, as he 
held up a few ragged-looking fragments. 
Old Major saw them, too, and let out a 
loud horse laugh of joy, for a whole 
stalk is tantalizing to a large stomach 
when poor teeth stand between. We 
expect to put the power on this week. 
. . . We began the new year taking 
temperatures three times a day. I think 
such habits of making records are use¬ 
ful for all farmers. We care little which 
way the wind blows—the chief thing be¬ 
ing that it blows hard enough to turn 
the windmill. Most of our prevailing 
winds blow down the valley from the 
northwest, and it is seldom that a day 
passes without power. . . . Speaking 
of stock and values makes me think that 
a good share of our profit, if there be 
any, must be looked for in the house. 
I suppose there must have been a time 
in the world’s history when every 
wrinkle and gray hair which the Mad¬ 
ame develops would reduce her value 
in an inventory! Happily she is not to 
be valued on the same scale as old 
Major! I suppose that about $1,000,000 
for the Madame and half a million each 
for the children would be about right. 
Every good habit and noble thought 
fixed securely in the minds of these lit¬ 
tle folks is worth something to the coun¬ 
try! In old times the value of the com¬ 
mon people was estimated at the price 
they would bring in the market. I want 
my little folks to be valued at the price 
they will refuse to sell themselves for. 
K. w. c. 
When you write advertisers mention The 
R. N.-Y. and you will get a quick reply and 
“a square deal.” See our guarantee 8th page. 
McCormick 
The McCormick Machines are the most 
MODEF^N. They are the Pride of the 
New Century. Highest in awards at the Paris 
Exposition. McCormick light draft machines 
dominate the fields of the world. Built best— 
work best — are best. With every te.st they 
prove the best. 
McCormick 
The McCormick Light Draft Binder is the most 
MODERN binder built today. It has con¬ 
centrated upon it the vast resources of the 
McCormick Company, the largest builders of 
self-binders in the world. It is the binder by 
which the merits of all others are measured. 
McCormick 
The McCormick Twine was awarded the gold 
medal at the Paris Exposition. Its superiority 
is the result of its being spun by the latest, best 
and most MODERN machinery devised, 
and passing a most rigid inspection — 
McCormick inspection. 
McCormick 
The McCormick Light Draft Daisy Reaper is 
the most MODERN reaper. Used exten- 
.sively on hilly land, and also for harvesting 
flax, clover, peas and similar crops. 
Me Co r mick 
The McCormick Light Draft Mowers are the 
cleanest cutting, lightest working, farthest go 
ing, most MODERN mow'ers. They have 
recorded more sales than any other mowers. 
McCormick 
The McCormick Light Draft Hay Rake is every¬ 
thing that a farmer can ask for in a rake. It is 
the strongest, neatest, most MODERN rake. 
M c Cor mick 
Two hundred bushels of po¬ 
tatoes remove eighty pounds 
of “actual” Potash from the 
soil. Unless this quantity 
is returned to the soil, 
the following crop will 
materially decrease. 
We have books telling about 
composition, use and value of 
fertilizers for various crops. 
They are sent free. 
GERMAN KALI WORKS, 
93 Nassau St., 
New York. 
Cooked Feed 
goes farther and gives quicker 
results than uncooked. The 
GOSHEN 
Feed Cooker 
and 
Water Heater 
Saves 
reed* 
has many advantages not 
found in others. Strongly 
MADE OF STEEL and 
galvanized to prevent rust or 
corrosion. Large fire box 
bums big chunks of wood or 
fuel. Holds fire for 
Double boiler gives 
clean hot water and cooks 
feed at same time. Cannot scorch feed. Has 
spark arrester. Fully guaranteed. Three sizes. 
Don’t buy any cooker until you Investl^te the Goshen. 
We make Goshen Steel Tanks and Tank Heaters. Write. 
Kelly Foundry and Machine Co., 27 Purl St., Qoafaen, Ind. 
W M Before Buying a New 
harness 
lend 4 cents in stamps to 
pfty postftgo on lllustr&ted 
Oatalogne. 
100 Styles to select from. 
Direct to consumer from 
manufacturer. 
The King Harness Co.,Mfrs. 
412 Church St.Owego, N.Y. 
CRE OF CORN 
and iU possibilities under the Silage 
system-being the theme of 
“A BOOK ON SILAGE" 
By Prat. F. W. WOU. ,. 
of the tTniversity of Wisconsin. Revised and up-to-date, neat¬ 
ly bound into a volume of 234 pages. It embraces full Inform¬ 
ation from planting to feeding the crop, and includes working 
plana and specidcations for building allslloa. Also embraces: 
I —Silage Crops. II— SUos. 
Ill—Silage. IV-Feeding of Silage. 
V— Comparison of Silage and other Feeds. 
VI— The Silo in Modem Agriculture, 
And illustrations and completo plans for roond and 
n»ctaogular silos, dairy bams, tables of com¬ 
pounded rations, etc. Mailed for 10o« 
coin or f^tampa. 
SILVER MFC. CO. 
Salemy Ohio. 
The McCormick Light Draft Corn Binder is the 
newest and most MODERN for cutting and 
binding corn. It is stiff, strong and successful. 
It binds the corn as it stands, which is the 
only successful way; this way is our patent. 
M c Co r mick 
The McCormick Corn Husker and Fodder 
Shredder is a MODERN medium size 
machine with large capacity, fitted for one farm 
or several in the same neighborhood. It is a 
little giant—many buy it for job work. It is the 
surest money-making shredder on the market. 
McCormick 
The McCormick MODERN Light Draft 
Header is the best ever put into the field. 
Instead of .six horses, only four are needed to 
draw the McCormick. 
M c Co r mick 
The McCormick MODERN Knife and 
I'ool Grinder is a boon to the farmer. “A 
sharp knife saves draft.” It is quickly 
changed to a tool grinder. 
cCORMICK 
irvesting Machine Co. 
The largest sales and the largest works in the world 
Write for Catalogue. 
Banner Root 
Cutters. 
tTnequalled for cutting all kinds of 
roots and vegetables for feedlngUTe 
stock. Taka out all dirt. Cut fine. 5 
slaea,hand and power. Catalog frao. 
0. e. THOMPSON & SONS. 
Tpsllamtl. Bleb. 
I^argestRoot Cutter Makers 
in the world* 
lightning seed sower 
^‘Guaranteed to sow 60 acres per 
day (either horseback or on 
foot) of Clover, Timothy, Mil¬ 
let, Flax, eto. Will be 
sent to any Post Office $ I AC 
oo receipt of. liZu 
If not aatlsfactory, money refunded. 
Gircnlam free. Agents wanted. 
W. J. BUSS. 53 Day St, Golden, lit 
WATCH CHARM FREE7n^?<> od Fanning BlUlS 
will receive a nice watch charm by sending 4c. stamps 
to JOHNSON & FIELD M’F’G. CO., Racine, Wls 
PniirOof every description. 
uUMLLO Satisfaction guaranteed. 
Write for prices. JK8SE HARDEN, 
109 8. Charles St., Baltimork, Md. 
Uf« I DRILLINfi 
Iff ELL Machines 
Over 70 sixes and styles, for drilling either deep or 
shallow wells in any kind of soli or rock. Mounted 
on wheels or on sills. With engines or horse powers. 
Strong, simple and durable. Any mechanic can 
operate them easily. Send for catalog. 
WIL1.IASIS BROS., Ithaca, N. V. 
