504 
JOURNAL  OF  HORTICULTURE  AND  COTTAGE  GARDENER. 
June  4,  1903. 
allowed  in  the  annual  valuation,  and  the  difference  between 
profit  and  loss  be  decided  on  such  a  vague  and  elastic  basis 
that  the  balance-sheet  may  be  of  no  more  than  its  paper 
value. 
To  reduce  valuations  to  a  minimum  by  showing  in  the 
books  actual  realisations,  as  far  as  possible,  should  be  the 
farmer’s  object  if  he  really  wishes  to  know  exactly  how  he 
stands.  But  when  does  the  farmer’s  year  begin?  We  will 
amend  the  question  and  ask  ;  When  should  the  farmer’s 
year  begin?  Well,  our  answer  would  depend  on  the  nature 
of  the  farm.  On  a  grass  farm  pure  and  simple  Michaelmas 
is  the  best  time  for  the  farmer  to  reckon  up  his  gains  and 
losses,  for  he  will  have  been  in  the  market  so  constantly 
with  his  stock  that  he  should  be  able  to  estimate  very  nearly 
the  market  value  of  every  head  left  on  his  hands. 
It  is  far  different,  however,  with  the  arable  farmer.  He 
has  just  got  his  Corn  in  stack,  and  may  have  had  little  time 
or  opportuity  for  threshing,  and  any  estimate  of  the  A'alue 
of  his  stackyard  may  be  sheer  guesswork.  There  is  nothing 
like  actual  results,  and  although  it  may  entail  more  trouble 
and  considerable  delay  in  the  date  of  making  up  the  balance, 
such  delay  is  fully  atoned  for  by  the  greater  accuracy  of  the 
results.  Whether  a  farm  has  been  entered  on  April  6  or 
not,  we  think  that  date  a  good  one  for  casting  up.  The 
annual  balance  for  the  greater  part  of  the  Corn  has 
been  realised,  and  a  good  line  obtained  as  to  the  value  of 
the  remainder.  Except  Mangolds,  all  roots  will  have  been 
converted  into  beef  and  mutton,  and  there  is  no  better  time 
to  obtain  an  approximate  estimate  of  the  value  of  our  flocks 
and  herds.  On  arable  farms  it  often  occurs  that  all  the 
hogs  have  been  clipped  and  sold  by  Ladyday,  and  prices  at 
spring  sales  will  readily  tell  the  farmer  the  market  value  of 
his  ewes  and  lambs. 
Some  farmers  whilst  making  up  their  books  to  Ladyday 
do  not  value  the  Corn  in  stack  but  keep  the  accounts,  other¬ 
wise  complete,  unbalanced  until  the  actual  results  of  the 
threshings  are  obtained,  when  these  results  are  entered  and 
the  balance  made  as  nearly  as  possible  true. 
Although  we  hold  that  heavy  tenant  rights  are  undesir¬ 
able,  and  often  form  unnecessary  burdens  on  the  land,  it  is 
quite  impracticable  to  dispense  with  tenant  right  altogether. 
A  tenant  entering  a  holding  at  Michaelmas  would  find  it 
very  awkward  if  there  were  no  hay,  straw,  or  roots  on  it  for 
winter  use,  and  he  had  everything  to  buy.  It  is  the  same 
in  spring.  A  tenant  going  in  on  March  25  or  April  6  is  only 
too  glad  to  find  a  breadth  of  autumn-sown  Wheat  ready  for 
hoeing  and  the  greater  part  of  the  Turnip  land  sown  with 
Barley.  If  all  the  Corn  land  had  to  be  sown  after  entry 
the  work  would  be  sure  to  be  more  or  less  scamped,  and 
the  crops  far  less  likely  to  be  successful  than  if  put  in  by 
the  outgoing  tenant  at  the  natural  and  iDroper  time. 
We  are  aware  that  many  incoming  tenants  prefer  to  sow 
their  crops  themselves  as  much  as  possible,  being  under  the 
impression  that  they  can  do  the  work  cheaper  ;  but  valuers 
do  not  value  work  done  by  an  outgoing  tenant  at  accommo¬ 
dation  prices,  but  at  a  fair  thing  as  between  man  and  man, 
and  if  the  newcomer  cannot  do  the  work  more  cheaply  he 
should  be  only  too  happy  to  find  the  bulk  of  it  already  done. 
Under  such  circumstances  he  will  have  been  able  to  com¬ 
plete  the  sowing  of  his  spring  Corn  quickly  after  entry, 
and  then  make  headway  with  preparing  land  for  Mangolds 
and  Swedes.  The  sowing  of  Clovers  and  grasses  amongst 
the  Corn  for  future  pasturage  and  mowing  will  also  have 
engaged  his  serious  attention,  and  he  will  also  have  had 
the  responsibility  of  purchasing  these  small  seeds  with,  in 
some  cases,  small  knowledge  of  the  suitabilitj^  of  the  land 
for  them.  A  look  round  a  neighbour’s  farm,  especially  if 
that  neighbour  be  of  a  communicative  turn,  may  prove  most 
profitable  to  a  new^  tenant,  for  if  we  all  have  to  buy  our 
knowledge  in  the  school  of  experience  the  previous  experi¬ 
ence  of  a  neighbour  in  the  cultivation  of  similar  land  must 
be  especially  valuable.  Therefore  in  all  cases  at  first  we 
advise  our  friends  who  have  just  embarked  on  a  farming 
enterprise  to  study  the  methods  of  their  neighbours.  We 
may  bring  in  new  and  improved  ones,  but  in  four  cases  out 
of  five  the  old  ones  are  the  most  suitable  for  the  soil  and 
situation  available. 
Having  bought  and  sown  his  Clovers  and  sown  his 
Mangolds  and  Kohl  Rabi,  if  he  farms  land  warm  enough  to 
grow  this  latter  crop  the  farmer  wdll  discover  that  the  month 
of  May  is  anything  but  a  time  of  ease.  He  will  find  his 
labour  bill  a  steadily  increasing  quantity,  for  the  hoeing  and 
weeding  of  all  kinds  of  grain  must  be  attended  to  if  a 
harvest  of  weeds  is  to  be  avoided  in'the  future.  This  hoeing 
comes  at  a  time  when  the  final  cleaning  is  being  given  to  the 
fallows  soon  to  be  sown  with  Turnips  or  Swedes.  The  last 
crop  of  twitch  must  be  heaped  and  burnt  or  carted  away, 
and  there  is  the  filling,  carting,  and  spreading  of  manure 
for  Swedes  demanding  attention  at  the  same  time.  Extra 
hands  have  to  be  employed  to  deal  with  the  extra  work  if 
extra  hands  can  be  had,  which  is  not  always  possible,  and 
when  it  is  there  is  a  strong  tendency  towards  laigher  prices 
for  this  class  of  work. 
The  man  who  starts  farming  with  a  fair  staff  of  regular 
men  and  makes  no  provision  in  his  estimates  for  extra  labour 
at  busy  times  will  find  himself  woefully  out  in  his  reckon¬ 
ing.  The  amount  of  the  labour  bill  on  a  farm  is  almost  the 
most  important  matter  connected  with  it,  and  the  figures 
suggested  by  experts  as  sufficient  W'ould  probably  vary  so 
much  as  to  excite  ridicule  ;  but  one  rule  may  be  laid  down 
as  an  axiom  in  dealing  with  agriculture,  and  that  is  that 
the  more  naturally  fertile  the  soil  the  larger  is  the  expendi¬ 
ture  of  labour  required  to  w'ork  that  land  and  bring  it  to 
the  most  profitable  account. 
In  estimating  the  amount  to  be  expended  in  labour  the 
acreage  of  arable  land  is  the  chief  consideration.  Thou¬ 
sands  of  farmers  of  mixed  farms  would  be  very  much  shocked 
if  it  was  suggested  that  £l  per  acre  was  not  a  liberal  allow¬ 
ance  for  wages.  It  might  be  on  some  very  poor  and  thin 
chalks  and  limestones,  but  on  good  deep  soil  £2  per  acre, 
or  even  £3,  might  not  exceed  the  profitable  limit  of  expendi¬ 
ture.  Market  gardeners  would  regard  such  figures  as  these 
as  quite  insignificant,  but  market  gardening  is  only  farming 
intensified,  and  made  applicable  to  local  needs,  and  it 
therefore  follows  that  the  higher  phases  of  the  evolution 
which  produces  eventually  the  hign  culture  of  Jersey  and 
Cornwall  must  be  prodigal  of  labour  from  the  .strictly 
farmer’s  standpoint 
Work  on  the  Home  Farm. 
A  gloriously  fine  week  lias  given  us  another  lift  towards 
getting  arrears  made  up,  though  we  have  found  need  for  the 
exercise  of  care  in  ploughing,  or  rather,  in  providing  that  the 
roller  follows  the  plough  quickly;  the  moist  lumps  from  below 
soon  become  hard  clods  if  they  are  not  crushed  at  once.  It  has 
been  a  case  of  plough,  roll  and  harrow,  and  we  have  got  a  fine 
tilth.  Swedes  are  being  sown,  and  are  going  in  very  well.  There 
is  still  plenty  of  moisture,  with  just  the  right  amount  of  dust, 
and  the  bright  sunshine  has  warmed  the  soil  to  the  point  which 
the  Turnip  loves.  In  a  few  days  we  shall  see  the  round  twin 
leaves  of  the  little  plants,  and  then  will  come  the  fly  crisis  if  the 
weather  remains  dry.  We  advise  that  a  light  roller  be  used  after 
the  drill,  to  leave  the  surface  as  smooth  and  fine  as  iJossible.  The 
fly  revels  in  the  shelter  provided  by  a  rough  surface.  Do  not  be 
grudging  as  regards  .seed.  Turnip  seeds  are  reasonable  in  price, 
and  it  is  far  better  to  have  too  many  plants  than  too  few ;  31b  to 
34lb  per  acre  is  the  amount  of  Swede  .seed  we  have  advised  before, 
and  we  see  no  reason  to  change  our  opinion. 
We  are  sowing  a  few  acres  of  Fosterton  Hybrids  for  early 
eating.  They  are  being  sown  next  the  Cabbages,  to  be  cqnsumed 
after  the  latter  are  finished. 
As  we  said  last  week,  maggots  have  been  troublesome  to  the 
sheep,  and  we  are  getting  the  last  of  the  ewes  clipped.  They  are 
in  fine  condition,  better  than  we  have  seen  them  for  several  years. 
Pastures  are  so  well  covered  that  drought  can  hardly  affect  them, 
and  we  hope  the  Mangolds  yet  in  hand  may  not  be  required.  We 
can  make  good  use  of  them  in  the  pig  yards,  and  for  the  lambs 
after  they  are  weaned. 
The  milk  supply  just  now  is  abnormal,  and  the  surplus  over 
after  the  retailer  is  satisfied  is  bringing  the  churn  into  requisi¬ 
tion  in  unusual  quarters.  This  looks  bad  for  the  butter  trade, 
which  has  been  very  steady  through  the  winter.  The  price  here 
now  is  lid.,  but  it  will  not  be  maintained,  in'face  ofAhe  large 
prospective  supply.  Separators  are  becoming  quite  common  in 
farmhouses  now,  and  are  having  an  excellent  effect  on  the  general 
quality  of  butter,  as  well  as  increasing  the  supply. 
It  has  not  been  a  good  spring  for  young  chickens,  and  as  eggs 
did  not  hatch  well,  many  being  unfertile,  we  are  decidedly  .short 
of  young  poultry.  Ducks  have  done  better,  but  markets  ryill  nqt 
be  glutted  with  young  birds  for  a  long  time  to  come,  in  this 
district,  at  any  rate;  Eggs  at  sixteen  for  the  shilling  are  surely 
a  cheap  food. 
