The Wheeling daily intelligencer. [volume] (Wheeling, W. Va.) 1865-1903, 1867-03-02
OUR AGRICULTURAL COLUMN.
Interesting InfsrmatIou for On,
Readers in the Countrr

partment OF Agriculture, has issued an
Interesting report on this subject, which
shows that the average rate of wages
for farm laborers who board stheul-
selves, in the Northern and Western
States, is SO per month, or SO so when
boarded; in the South, SIS per month
for white labor, and SIS for freedmen
an increase in rates of wages of seventy
per cent since 1885, and fifty per cent
during the past five years. As an ex-
ample of uniformity in the popnlous,
central, prosperous belts, with rail-
roads, and traversed or skirted with
navigable water, Mr.. Dodge places the
monthly rate of wages. without board,
in Pennsylvania, at S29 IL; in Ohio, at
S2S 10; in Indiana, at S27 Il; in Illinois,
at SIS 81; in Iowa, at SIS 81. The cosl OF
living is greater in the East than in the
West, while in the West the scarcity of
labor has the same tendency 10 advance
Prlces. Thus this scarcity in Nebraska
pushes the price of labor TO an average
OF SSS 81. But the rate of wages with
board is more uniform. In Pennsyl-
yania 1t IS SIS 81; in Ohio, Sis %; in In
qiana, SIS Y; in Illinois, SIS ~; in
Iowa, SlS ST--a range of variation n the
net price of labor OF only tweney-four
cents! -
The St Louis Farmers Advertiser has
some sensible remarks upon the sub
ject of farm accounts, together with a
description of farmers record and ac-
count book, recently published in the
West, from which we take the follow
ing extracts: $780,
Farm accounts should differ in char
acter, materially, from mercantile ac-
counts. They should include an accu-
rate record OF all the transactions CON
nected with farming, together with debt
and credit kept with every branch of
farming. The farmers accounts should
show the profit OF each variety of stock
kept, of each crop raised, and often of
each field. All the labor, seed and
every other expense should be charged
to each crop raised; and when harvest
ed, credit the crop at the market value,
and the balance will show the profit
or loss of that crop. .---..
"a memorandum should be kept of
all such matters as do not properly
come under the head of accounts, but
are matters Of record or facts, as they
occur. and might embrace notes of the
season, the date of planting and of har-
yesting, the time of blossoming of fruit
trees, time of ripening, &c. A record
should Ike kept OF misfortunes and
losses, of errors and resolves, whereby
the farmer may profit from past expe-
rience. s l.-.-I
"The farmer has to wait so long to
reap the fruit of his labor, and is sub
ject to so many vieissitudes and contin-
gencies, that there is scarcely any one
who can derive so much benefit as he
from a careful record of his past expe-
rience and observations. There must
necessarily. be long process OF &C
counts, but few minutes spent at the
close of each day in recording the trans
actions, facts aud observations of the
day,ewin thousand fold repay the
trouble and time so spent.
Among the advantages of keeping
more general and systematic farm ac-
counts, may be mentioned the follow
ing: ID. . s.-.
1t would stimulate farmers to more
correct thought in relation to their la
bors, and lead them TO see where their
profits could be increased and their ex-
penses lessened.
1T would increase the farmers
knowledge of doing business and of
keeping accounts, and lead him to sys-
tematize his whole business. s. -.
III gives him II positive knowledge
OF his own business, and assists him in
keeping out of difficulty with those
with whom he has dealings. 1s..
1T enables him TO decide upon those
branches of farming which pay the best,
so that he may direct his energies ac-
cordiugly.1 8 --ailz.--g
.'By comparison of results and facts
for series of years, it gives him a
knowledge as compared to the guess
work of others. $50 Be. l--=-. -.r -Ir.5
by examining his accounts, he is
enabled to see where he has spent
money that he need not, and where he
could have saved money that he did not.
''1t gives him exactly the knowledge
which is absolutely Indispensable 10
enable him to make correct and Just
returns Of his revenue TO the United
States Assessor. rla .=.-fs- u --s--
"It enables him more readily and cor
rectly to give list of his taxable pro
perty to the county assessor, and also
to make correct and accurate return of
his farm statistics when required.
at Will be. impossible to obtain farm
statistics correctly unless farmers gem.
orally pay more attention to keeping
accounts oftheir business Compara-
lively few farmers are prepared 10 give
the necessary facts and items in regard
TO their farms, and hence, instead of
facts, estimates and Ruessed-at conclu-
sions are obtained. It Is plain that an
important Improvement would be Sc
cured by individuals and to the State
aud to the nation, by the adoption
among farmers, more generally, of
method of systematic bookkeeping.
VARIOUS forms of blank books for
farmers' use have been devised and
published. The latest, and probably
the best adapted to the present time, is
published at Chicago. 1t begins with a
mum Der of pages properly ruled and
with printed headings for taking an in
NenpoFy OF property at the beginning of
each year. Second, is record of fam
lily expenses. Third, incidental ex-i
penses. Fourth, expenses incurred in
cuiuvating the farm Fifth, expenses
for permanent Improvement of farm.
Sixth, a register rofemployees with dates
of commencing and ending, wages, &c.
Seventh, blank laborers' contracts
Eighth, record of experiments in the
cultivation of crops Ninth, sales of
grain. Tenth, sales of fruit. Eleventh,
sales of vegetables. Twelfth, sales of
fodder Thirteenth. sales of stock and
poultry. Eourteeuib, sales of meats
Fifteenth, dairy sales. Sixteenth, nur-
sery sales. Seventeenth, miscellaneous
sales. Eighteenth, cost of keeping
stock and their returns. Nineteenth,
gain or loss in sales of stock. TWen-
tieth, record Of crops cultivated and
net proceeds. TWenty-first, cash re-
ceived. TWenty-second, cash paid out.
Twenty-third, general accounts. TWen-
ty-fourth, bills receivable. Twenty
hfth, bills payable Twenty-sixtb, re-
cord ofconnty and state affairs: Twen-
ty-seVenlh, summary of receipts and
expenditures of the farm, and also of
resources and liabilities Twenty
eigth, form for annual report of income
required TO be made to the Assessor of
Internal Revenue. Last, on the inside
OF the cover, is a very convenient
slate"
Ihe Income Tax -.rr
Il is held in many quarters that the
present income tax is unconstitutional,
and tba svr-,,,,,, ,5s ..,r-a,, .t1a as foIIouvs