Wyandot County Republican. [volume] (Upper Sandusky, Ohio) 1869-1903, 1871-05-11
The Farmers, Pass.Books.

As a rule no clses of people are so lax
in the manner in which they keep accounts
with the persons with whom they have
dealing, as are farmers. No business
house could live year if il conducted lis
affairs as most farmers do. This loose
way of doing things is especially noticea
Bile in their dealings with merchants and
mechanics. The ordinary practice is TO
keep a running account with at least one
merchant and blacksmith. The time from
which the account runs is often from one
harvest to another. In some places the
practice prevails of settling up every
Christmas in other vicirities the accounts
with the trader and blacksn ith are attend
ed to when the crop is disposed of, be the
time late or early in the season. In either
event the farmer keeps no account He
leaves all the charging with the person
with whom he deals. He may keep his
account accurately or inaccurately, honest
ly or dishonesty, but it will be nearly i'm
possible for the farmer TO show that 1t is
not correct.
This method of doing business is bad in
every respect. In the first place, in case
of any dispute, the advantage is all on the
side of the merchant or mechanic. A
clerk or other employe in an establish
ment can testify that the goods were sold
or the work done, and can use the book in
which the charges are kept to refresh his
memory In case no clerk is kept in the
establishment, then the books themselves
may be brought into court, where they
VII be allowed as evidence. OF course the
manner in which the books are kept will
have something to do in influencing the
mind of jury or magistrate, but the books
themselves often furnish the best evidence
of the transactions. Since the common
law permits the books of tradesmen to be
used as evidence, it is important that all
who deal with them keep books in which
the charges shall be made simultaneously,
as in that case one set of charges may be
used to show the correctness of the other.
But there is another and more impor-
tant reason why farmers should beep an
accurate account with the merchant whose
goods he buys, and the mechanic whose
services he employs. By hsving the ac
count where he can at any time refer to it
he is constantly reminded of its present
and growing magnitude. He will buy less
goods when he sees the long list of arti
cles purchased and not paid for. Mos
persons who keep running account fol
several months are surprised at the amount
of it when the time of settlement comes
The truth is, they cannot be expected Il
keep in mind the long list of items tha
have been purchased, much more to know
their aggregate cost. In many cases, un
friendly feelings and disputes have ariseI
batween farmers aud traders, simply fo
the reason that the former kept no nc
counts. Every person needs some checi
to prevent his buying too many goods o
from getting too much work done If
man pays cash for all he buys, his scant,
supply of money will keep him from in
vesting; but if he has his account charged
and does not see the bill till the end o
several months, he has nothing to restrain
him from getting in debt OF course,
is merchants business TO sell all tn
goods he can, just as it is a farmers busi
ness to raise as large crops as possible
The trader will plead with the farmer an
his mainly to buy more, and the patro
will need something like his present stor
bill constantly before his eyes in order t
keep him proof against the obliging mel
chants Establishments.
PAY as you CO." is the best motto o
the farm, as well as everywhere else Bu
if a farmer is so situated that he must bu
goods on credit let him do it in way this
is business like. The practice that pr,
walls in all large towns where very larg
number of people receive their pay at til
end of the week or month, is this: Fac
family has a small blank book called
, pass book, in which the account with th
grocer or butcher is kept. On the outsid
is written the name of the grocer, and {
the person trading with him. Whenevl
/ anything is bought at the grocery G
market, the salesman enters the amour
J in the pass-book, which is taken home, 4
; the same time that the charge is make
> the day book of the establishment. i
/ this way any mistake can be easily CO
: rected while the transaction is fresh in IL
: mind. At the end of specified time II
4 account is settled up to date, after whiC
| a new account is opened.
This practice so long and so general
adopted in cities, should be introduced in
the country. Farmers have more need
it than city mechanics have, for the reasC
: that their accounts ordinarily run longe
J, As much of the trade of farmers is CO
r Quoted by means of barter, their pas
n books should be so arranged that one pa;
u should be devoted to items of goo
e bought, and the other to accounts of ar
t cles delivered in payment and to cash pai
n At the end of each month a space of
e few lines should be left for footing up q
columns of debts and credits. A pas
Is book that will cost but a dime, will
J.. worth dollars in enabling the farmer
tell how he stands with his grocer, blaC
smith, as well as the other persons wi
whom he has considerable dealings.
Prairie Farmer.