THE CULTIVATOR. 
weighed as follows:—One 460 lbs., the other* 509 lbs. 
making the aggregate weight of the two calves, 969 
pounds. 
I would also state that the cow did not eat grain of 
any kind, nor any thing but hay and grass after the 
calves were put with her, with the exception of a few 
pumpkins a short time before the calves were taken 
from her. They are a kind of cattle that mature at an 
early age, are often ready for the shambles at two years 
old, and as heavy as our other breeds are at three, with 
the same keeping; a circumstance which we think of 
no small consequence to the farmer; for if he can pre¬ 
pare his cattle for market one year sooner by having a 
different breed, is it not certainly wise that such breed 
should be chosen? Another advantage to many farmers, 
in this breed of cattle, is, that they will subsist on coarse 
fodder, and look well, where, in fact, others would die. 
As to their milking qualities, we are aware that they 
do not produce so great a quantity as others, but are 
perfectly satisfied that it is more than made up by the 
superior quality, as tested by the lactometer, and other 
means. We have in our possession a full-blood North 
Devon cow, that is now 16 years old, a descendant of 
the highly esteemed herd of Mr. Patterson, of Balti¬ 
more, and which, when well fatted, would not weigh 
over 600 lbs., that we will venture any reasonable sum 
can be made to yield 250 lbs. of butter in one year, and 
have a calf in the time. 
Our practice is to let our Devon heifers have calves 
at two years old, believing that they are as suitable for 
breeding at this age as most other breeds are at three, 
but should be well kept. 
I do not eulogise this breed for the sake of personal 
gain, by disposing of stock at a high rate for breeding, 
as we have none, nor do we expect to have any for this 
purpose. We dispose of them to the drovers or butchers, 
at an early age. But our object is to see them widely 
disseminated through the country, and it is our candid 
opinion that there is no one breed which comprises so 
many valuable qualities. I would recommend to all 
those farmers who do not feel sufficiently able to pur¬ 
chase an entire stock for breeding, to select a few of 
their best cows, and cross with a Devon bull, and by 
thus continuing, in a few years will have a fine stock, 
with nearly all the beautiful characteristics of this pro¬ 
fitable breed of cattle. 
But how often is it the case that when some farmer 
has been to the expense of purchasing a superior bull, 
many of his neighbors will use an inferior animal, be¬ 
cause it comes a few cents cheaper. Such men seldom 
have good stock, and never have an agricultural paper, 
unless it is a borrowed one. To such I would say, 
abandon this penurious principle, raise good stock, and 
take at least one agricultural paper. This is one part of 
the way to become “ wealthy and wise. 5 ’ 
Unadilla , N. F, Jan. 27, 1846. S. G. Cone. 
KEEPING FARM ACCOUNTS- 
Luther Tucker, Esq.. —Your correspondent, E. Y. 
W. Dox, in the January number, p. 20, in giving “an 
outline of the way in which he keeps his farm accounts,” 
has adopted a very common, and I think, an erroneous 
practice. He makes no charge for team work, in draw¬ 
ing manure or plowing. I see no reason why each 
number or lot should not be charged every item, as par¬ 
ticularly as he would if he were plowing, drawing, or 
furnishing manure for his neighbor. I have noticed 
several reports of Farm Viewing Committees, and I see 
that they have pursued a similar course. They make 
the farm debtor to labor by man and team, seeds, &c., 
leaving out the manure. And credit it with all the pro¬ 
duce, including work done off the farm, and then add 
from one to five per cent, for improvements. If they 
give the farm credit for 200 bushels of corn and im¬ 
provements, why not charge it with the manure, which 
is quite an item in making the corn and improvements. 
The course that I have pursued is the same, in num¬ 
bering each lot, as E. Y. W. Dox recommends. But I 
charge on one page of my Farm Book all the labor by 
man or team, all the manure, seeds, ashes, plaster, &c., to 
each number or lot, and on the opposite page give credit 
for all that it produces. • The first of January I strike the 
balance. In this way I feel that I am doing no more 
than justice to each lot to add the improvement. 
Berlin , Ct., Feb. 21, 1846. F. Roys. 
APROPOS OF FARMERS- 
I know a farmer who has but fifteen acres of land, 
off of which he supports his family—he continues to 
get 40 bushels wheat from an acre, and from 50 to 70 
bushels of Indian corn, besides corn-fodder in abun¬ 
dance ; instead of impoverishing his land by these 
heavy crops, such is his eepnomy in saving, making, 
and applying his manures, that his farm grows richer. 
This farmer applies his knowledge of figures to his 
own calling. He says he cannot afford to grow half a 
crop, as the deterioration in fences, and the interest of 
money on the land is the same, crop or a half-crop. It 
is needless to say that this man takes two agricultural 
papers. 
I know another farmer who has 78 acres of land, a 
fine calcareous clay loam, ameliorated by quartz and 
limestone pebbles, with a sprinkling of small boulders. 
He barely subsists his family, in a very primitive way, 
on the avails of his 78 acres. His corn-field is plowed, 
or rather half plowed, late in the spring, the weeds run 
a race with the late planted corn, until late in June, 
when the hoe and the plow give the stunted plants the 
end of the race. Now comes a drouth, the already 
enfeebled plants have no organic power to make the 
extra heat available; hence they are pinched by that 
very influence which gives fruition to the well-tended 
and early-planted field. But the drouth has at least 
served this man with an excuse for his short crop of 
Indian corn; thus saving his pride at the expense of 
his pocket. His wheat fallow is a little better ma¬ 
naged than his corn-field, but his crop is always foul, 
sometimes short, and the grains are generally shrunken. 
To bring the year about without running into debt, this 
man pinches his family in the ordinary comforts of 
civilization; go to his house in a winter’s day, ten to 
one he is asleep on his bed, or sitting cosily by the fire. 
Ask him to subscribe for an agricultural paper, and he 
is no longer cosy; all the Goth and Vandal in him is 
aroused. “ I want no book to teach me how to farm. 
Look at my neighbor Progress, he is a book farmer. 
What use are his Durhams, and Berkshires, and all his big 
crops? He spends it all; it only makes his family proud; 
how mad it makes me to see his children sent by here 
every day to the village school.” I do not retort upon 
this man the fact, that his district school cannot be re¬ 
spectably sustained, because the district contains to© 
many such men as himself. I let him alone in his glo¬ 
ry. I assail, no man, who, like the hedgehog, is armed 
at all points. 
I know another farmer, a mild, quiet German, who 
seems instinctively to have that German love of the 
beautiful aud true, which is only an acquired taste with 
us restless Americans. While we strain after the ulti¬ 
mate good, they quietly improve that which is within 
their reach. This man’s farm gives an earnest of the 
industry and good sense of its proprietor. Not a thistle, 
not a brier, no alder bound fences; all is neat, clean, 
and arable. The house rather plain; if it displays no 
taste, neither is it like too many of our fine farm houses, 
—a caricature on all orders, and good taste to boot. 
The barn is large, well ventilated, with painted blinds; 
the fences permanent and strong; what is lacking about 
these premises in ornament, is amply made up in neat¬ 
ness, and the appearance of positive comfort. This man 
modestly says, “ Ich can night guth English lezen .” 
Still he takes the papers, and the well thumbed leaves 
of his last year's Cultivator, show that its contents have 
been understandingly read by him. 
I know another farmer, a gentleman, a scholar, and 
a Christian, so far as the fashionable modification of 
Christianity "will admit. He complains that he cannot 
farm by book, because his hired men object to the 
drudgery of the prescribed preparations. He sneaks 
