Perrysburg journal. (Perrysburg, Wood Co., O. [Ohio]) 186?-1965, 1871-05-12
The Farmers, Pass.BOOks.

As a rule no class 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 q year If 1t conducted its
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 vicinities the accounts
with the trader aud blacksmith 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 inn
possible for the farmer to show that il 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 of 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
will 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
hpt onl off oh ha hao tHr
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
stfVices he employs. BY having the &C.
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. Most
persons who keep running account for
several months are surprised at the amount
of ii when the time of settlement comes.
The truth is, they cannot be expected to
keep in mind the long list of items that
have been purchased, much more TO know
their aggregate cost. In many cases, un-
friendly feelings and disputes have arisen
between farmers and traders, simply for
the reason that the former kept no ac-
counts. Every person needs some check
to prevent his buying too many goods or
from getting too much work done. If a
man pays cash for all he buys, his scanty
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 of
several months, he has nothing to restrain
him from getting in debt. OF course, it
is merchants business 90 sell all the
goods he can, just as it is farmers busi-
ness to raise as large crops as possible.
The trader will plead with the farmer and
his mainly to buy more, and the patron
! will need something like his present store
bill constantly before his eyes in order to
keep him proof against the Obliging mer.
chants Establishments.
Pay as you go" is the best motto on
the farm, as well rs everywhere else. But
ii farmer is so situated that he must buy
| goods on credit let him do it in way that
is business like. The practice that pre-
walls in all large towns where very large
number of people receive their pay at the
end of the week or month, is this Each
family has small blank book called 8
pass book in which the account with the
grocer or butcher is kept. On the outsid,
is written the name of the grocer, and o
TIE person trading with him. Whenevel
anything is bought at the grocery ol
market, the salesman enters the amount
in the pass-book, which is taken home, a
the same time that the charge is make il
the day book of the establishment. Ii
this way any mistake can he easily cor
rected while the transaction is fresh in tn,
mind. AT the end of specified time tn,
account Is seJtled up to date, after which
a new account is opened.
This practice so long and so generally
adopted III cities, should be introduced int
the country. Farmers have more need o
1t than city mechanics have, for the reason
that their accounts ordinarily run longer
AS much of the trade OF farmers is con
Quoted by means of barter, their pass
books should be so arranged that one pag,
should be devoted to items of good
bought, aud the other to accounts Of arti
cles delivered in payment and to cash paid
At the end of each month space of
few lines should be left for footing up tn
columns of debts and credits. A pass
book that will cost but dime, will b.
worth dollars in enabling the farmer t
tell how he stands with his grocer, black
smith, as well as the other persons witt
whom he has considerable Dealings
Prairie Farmer
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