Vermont watchman and State journal. [volume] (Montpelier, Vt.) 1836-1883, 1873-09-10
agricultural.
Farm bookkeeping.

The Eurai Home makes the following
suggestions as to what should be charged
and what credited 10 the farm in any sys.
tenn Of accounts designed TO show whether
farming pays
l. Legal interest on the capital invest
Cd is legitimate charge against the farm.
The capital invested is the amount that
could be realized from the sale Of farm,
stock, utensils, etc. TO put in other business
or place 40 interest. Many farms arc worth
much more TO sell than to cultivate. At.
tractivcuess as home. commanding pros.
poet, proximity 20 town, railroad depot, or
popular resort, may give farm a mercan-
tile value far beyond what lis productive
capacities would cntito it to. Under such
circumstances the only thing that can JUS
tiiy Us continued cultivatiou--in an econo.
mical point Of views The prospect that
its appreciation 10 value may exceed the
loss Of interest.
.. Tho cost Of cultivation j. legitimate
charge against a farm There are many
items to be included under this hoad,--as
the cost Of manual labor, the cost Of team
labor, the use Of utensils machinery, etc,
cost Of seeds manure. and everything Of
That sort, and finally the value Of the farm.
crs own time lf stock, machinery, utcn-
sils etc., are rcckoucl ns capital, and in
,'ie,t thereon charged thcn inc larm shollu
DC en'iseu "!'n t'eir keeping ana repairs
auu lep'ec'auon 10 value. Inc most am
Cu'' "em 70 estimate is me value oil me
farmer own services as mat depends so
unucn on n's capacities II ne is luailned
70 m'Ae laolc'ous p'ans Tor inc geuefa' az
'4ucemeu' OF inc iarm' 70 Giree' me iaoor
as 10 maze 10 as ehectna' as poss,o'e' 10
20 'ne' bey'ng ana selling with judgment
anu S'suo'y' ne Us enutea 70 mucn larger
salary ln'h one Who Is only qualined 10
"oIN uuU1r 'ne u'''Vuon OF ano'ner' II
ne possesses aoli'ueS 'lat "oulu 'naoie MN
70 suo'oci 10 otner ana more remuhora'ng
D'''ne's' me- services may oe worm more
NAN 'uo IaI'' can aHoIa 10 pay a man
w .o0 Is r''ny lul!'nou TO manage a iaf'n oil
W. acres ought 70 receive Tor n's services
2 iooo "a, year ,,
o. ~ C o OF repairing ouNu'ng1 ~
u'uu'"s ""ell'ue' leuces, etc7 Is leg'u'
NAY S"0' " cEa'"s' 'ue 'arin' ilorV we
li.us' -, '.re'ui p'l TO get 'nlpgS 'n'AeG anu
. ,i ~ VIC II vac repa,rs arc n'aue oy
'io oIu'u'I y 'aoo'ors' anu 'n''r Wages nave
Ooe.' oueo ueo''cu' we must no' make sep
al''e ouu'ee' NcW ieuces anu re" pu,'I-
.uss arc a PaI' o' 'ne oap'ai upon when
interest lS looNoneq' ana we want 10 charge
w '"1su 'ns'e'Isls ',:ou ~ roparlnR' >,
~ uI'o . orator, =. 0, 'no SUI clls'u
~ 0,oPP.ng'' nat ~ lo' restored oy manureS
Pulc"as sea Vu's'ue' Is properly chargea-
~ va, ocs' farmers 40 not a'low their
aOus 70 ue'o''ora'e' lhoy pursue suco
, n,'S o. culture, rotation STOCK ieedlne
uuu '"auu''ug' tnat tneir farms ra'n'r IN
''V vT 'nau u'lnill'n IN 'erll'l'y' i
""sc ouu'le'a'cu enou9n 'c'us o.
cost 10 SATISFY any one mat iarm must
~ up lro''y dur-e oFeu''S 10 make a 'a'or'
'., ou'puce OF tne ieuger, ana yeto9 a Ter
.,o' wen cul''Fateu' wen managed Iain'
mere are many items 10 ne placed on the
''cl'' sue he' us look at thom I'll
Az receipts ior products sofa should
nc placeu TO inc credi' Of Inc 'arm' ms Is
'ou p'"uu 10 neeu eiuciaa''oh'
Inc growth ana consequent increase !