254 
THE NATIONAL NURSERYMAN 
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Will you please tell me how nursery stock should he 
valued when uiakiiig an inventory? We wish to arrive 
at a knowledge of how we stand from year to year. Very 
often, due to large purchases and plantings, we appar¬ 
ently lose money, yet it does not seem good business to 
set the regular value on nursery stock, as some of it 
finds its way to the brush pile, and we fail to realize on 
it from other causes. G. B. K. 
Many nurserymen refuse to recognize the inventory of 
nursery stock as having any value at all, claiming that 
it has no value until sold, and prefer to figure the diff¬ 
erence between expenditures and receipts as a measure 
of business that has been done for the season. 
This idea may he all very well for the old established 
nursery, hut the books of a young concern would make 
a poor showing for the first few years. lAen if they in¬ 
vested a great deal of capital in planting young stock 
they would have nothing to show on their hooks for the 
investment. Other concerns can carry a fixed or arbi¬ 
trary valuation which does not vary from year to year. 
The most business-like plan would be to take inventory, 
price the stock at lowest wholesale rates and then give 
the inventoiy value less a certain perecntage that would 
cover all reasonable losses under normal conditions. If 
the same method is applied from year to year the trial bal¬ 
ance at the end of the season will give a truer state of the 
condition of the business than any other method. 
It used to he a common saying among employees of 
florists years ago that it was a sure sign the boss lost 
money because he had put up a new greenhouse. Nur¬ 
sery stock has just as tangible a value and is more per¬ 
ishable than the products of the farmer, which form 
such a targe proportion of the wealth of the country. 
Dear Sirs: 
Kindly let me kno\v when to make evergreen cuttings 
for the greeidiouse and when for the frame. 
Thanking you in advance, I am 
Yours truly, 
A. B. 
f^vergreen cuttings may he stuck either in very early 
spring or fall. Those who have greenhouses usually 
commence putting them in during January and February, 
when little can he done outside. Of course, it is all right 
to ])ut them in a cutting bench, hut do not forget that 
some of the kinds are very slow to make root and should 
he moved out of the greeidiouse before the hot wcatlu'r 
comes. For tins reason it is hotter to make flats or boxes, 
filling tliem with sand, 3 inches deeji and a convenient 
size to handle, putting them on the bench and giving the 
necessary shading and attention. 
The early rooted, Arhor-vitaes and Betinisporas will 
root in a lew weeks, when they can he polled up into 
small pots and j)ut out in the frames prejiaratory to trans- 
plautiug in tlu' open ground. Those that have not rooted 
can he mov(‘d out of the greenhousi' in April or May, 
should the frame he reqinri'd for other pui jioses, and so 
that it is possible to keep them cooler during the summer 
than under glass. 
Evergreen cuttings root very readily if made and put 
in sand in frames during September. A little bottom heat 
is a great advantage. 
Usually it w ill he found necessary to leave them in the 
cutting bed all the w inter. They will have to ho covered 
with leaves and otherwise protected during the severe 
weather. In the spring they will he ready to bed out in 
the open ground. 
WHY THEY NEED YOU 
The condition among the children in Europe are such 
as to demand help that is at once immediate, effective and 
lasting. With this thought in view the Juniors of the 
American Bed Cross are going about the task of assisting 
wdiere assistance is needed most. Foreign representa¬ 
tives of the Junior organization send hack stories of what 
the childreji in the war districts have suffered; Dr. Liv¬ 
ingston Farrand tells us that in northern France where 
the enemy held the land for four years it was the children 
from eight to sixteen wdio suffered most, their physical 
development being retarded four or five years. 
From Serbia comes the appalling infonnation that 
more than twenty thousand children are unclaimed and 
have no one to turn to. 
Jerusalem holds many little waifs from Armenia who 
were driven from their homes by the Turks. 
Every day in Warsaw, children clothed in rags are 
brought to the orphanages. 
In Poland the kiddies have no clothes to their backs 
and are suffering for the simplest garments. 
In that one small part of Russia that is Petrograd, there 
are seventy-five thousand homeless children. 
These are but a few glimpses of the reasons why the 
Junior Activities of the A. R. C. should be unlimited, and 
the opportunities for their service are met by them with 
the greatest possible enthusiasm and hope for the future 
of eveiy boy and every girl to w hom the w^ar or some 
other calamity has brought misfortune. 
TREE CONCEALS BODY 57 YEARS 
The startling discovery of a human body in the cavity 
of a giant wdiite oak tree wdiere it had been preserved in a 
mummified state for 57 years has been reported to the 
Milw aukee Journal from LeSeuer, Minn. In clearing a 
piece of land on the farm of Edward Gleek in Ottawa 
townsliip. it Avas found ne'cessary to cut dowui the large 
tree, which broke in falling, disclosing the fact that it 
wvas hollow for a distance of about fifteen feet, beginning 
several feet above the ground and the cavity ending in a 
large opening concealed among the branches of the low^er 
side of the tree, which leaned considerably. Within this 
hollow^ was found by the horrified choppers the mummi¬ 
fied body of a man, not at all decayed, but dried and 
shriveled into something rivaling the best Egyptian art. 
Mr. Gleek, on being summoned by the frightened labor¬ 
ers, recognized in the mummy the body of Jean LaBue, a 
former servant of Mr. Gleek, wdio had mysterously dis¬ 
appeared from the farm August 13, 1862. On that day, 
wdiich was during the Sioux uprising, a boat load of sol- 
