302 
TTTE NATIONAT. NURSERYIMAN 
STOCK TAKING. 
Tli(‘ jimiual or bi-aimual slock lakiiif;’ is not a universal 
('ustoin on niirs('ri(‘s allhou^^h most of llic up-lo-dalc con¬ 
cerns practice it to a ^u’catcr or h'ss degree for one {)ur- 
pose or anotlu'r. Otlu'r lint's of bnsint'ss d('])t'nd on tlie 
inventory to tell w betber tlu're bas been loss or gain at the 
t'lul of the busiiu'ss yt'ar, but tbe nurst'rvnuui is inort' apt 
to guess at the valut' of tbe inventory as to wbether it is 
below par or not and consult bis bank balanet' or notes 
payabb' to see if be bas made or lost mont'v. This 
method pei’baps dot's very well \\ ith a ttne man et)neern 
w bt'i’t' t'vt'i’y jtbast' t)f the busint'ss is nmlt'r the t'yt' t)f tin' 
prt)prit‘tor Imt wbt'n the busint'ss gt'ts bt'vttnd this point 
facts anti ligurt's ai’t' t'sst'idial to a saft' etturse. 
A largt' cash balance dot's nt)t necessarily sbt)\\ a 
lu'altby bnsint'ss if tbe nurst'ry bas bt'cn tlt'j)lett'tl tt) prt)- 
ates made, advertising plannetl wilbttul such a record 
tiuiekly available. 
Tbe actual work of taking stt)ek is usually tlone in the 
fall as st)on as tbe plants have made their giowtb and be- 
ft)re fall work begins. 
In nurseries that grow large quantities of few" kinds it 
is merely a matter of counting and entering by grade in 
an alphabetically arranged book prepared for tbe pur¬ 
pose, but in nurseries that carry a large list of ornamental 
plants a simpler method is to use index cards w liieh per¬ 
mit of a number of men working at the job at one time 
and so getting it done in short order should occasion I’c- 
(luire. In addition to this tbe record is much more eom- 
j)lete than can be done by means of a book and w ben the 
cards are alphabetically arranged in the otliee they give a 
NAME 
Block No. 
Description 
Age 
When moved 
Price 
Caliper 
Height 
Height 
Each 
10 
V4.-% in. 
3-6 in. 
3%-4 ft. 
“ 
6-9 
4-4% “ 
■M-1 “ 
• 
9-12 “ 
4%-5 “ 
1V4-U4 “ 
1-1% ft. 
5-5% “ 
lV^-1% “ 
iy4-i%“ 
5%-6 “ 
“ 
1%-!% “ 
6-6% “ 
2-2y4 “ 
l%-2 “ 
6%-7 “ 
2%-2y> “ 
2-2% “ 
7-7% “ 
2%-2% “ 
2y4-2% “ 
7%-S “ 
2^-3 “ 
2%-2% “ 
8-8% “ 
3-3% •• 
2%-3 “ 
8%-9 “ 
3%-4 “ 
3-3% “ 
9-9% 
duet' it any mort' than an actual debt shows an unhealthy 
out' if tlu' mont'v has been invested in young stock to come 
along and impioNt'nu'nts that will help to produce later. 
'I'ht' triK' condition can only bt' show n by annual stock 
taking and inventoi’y values for eonqiarison from year to 
year. 
If tlu'rt' is one job tbe manager of a nursery should do 
himst'lf it is stock taking, not because no one else can do 
i' as well but after he has actually counted, graded and 
valued the stock be comes [tivtty near know ing the actual 
condition of things and if be does it several years in suc¬ 
cession he w ill have gained know ledge about bis nursery 
that cannot be accjulred from (igures and a casual walk 
through. It w ill take him into every hole and corner in 
such a way that be w ill see many w'ays to improve things. 
These remarks, of course, apply to tbe nursery carry¬ 
ing a mixeil line w here none or only part is dug, graded 
and placed in storage cellars in the fall. 
Outsidi' of the limuicial reasons for taking stock there 
aiH' vei’y practical ont's that are obviously m'ct'ssary. such 
as having a com[)h'te record in the otliee ot all the stock 
on tbe nursery. Inquiries cannot be answered, estim- 
very complete record for w hich many uses will be found. 
The accompanying form w ill be found a practical one and 
may easily be adapted to suit all grades and kinds of 
stock. 
RETURN OF REJECTED NURSERY STOCK 
FROM CANADA. 
In answer to an inquiry to the Federal Horticultural 
hoard as to whether a permit would be required for tbe 
return to the United States of American nursery stock 
shipped to points in Canada and there refused by the 
Canadian inspectors or by the consignees, for any reason, 
the board ruled that the only means of returning such 
stock to the United States would be by j)ermit, but that 
under these circumstances it would accept the original 
American certilication in lieu of foreign certitication. Per¬ 
mits may be recpiested and granted by teh'gra[)h if the ne- 
cessary information is hivuhUoi].—Calif amid Fruit 
Groicer. 
