Ellsworth American. [volume] (Ellsworth, Me.) 1855-current, 1873-09-04
agricultural.
Farm Book-Keepi

he Gards Home makes the folloWing
suggestions as TO what should be charged
and what credited to the farm in any sys-
TEN Of accounts designed to show whether
farming pays:
!. Legal interest on the capital invest
ed is legitimate charge against the farm.
The capital invested is the amount that
could be realized from the sale OF farm,
stock, utensils, &C. to be put In other
business or place at interest. Many farms
are worth much more TO sell than to culti-
vste. Attractiveness as a home, CON-
manding prospect, proximity to town,
railroad depot, or popular resort, may give
farm a mercantile value far beyond what
its productive capacities would enfitle Ii TO.
nder such circumstances the only thing
that can Justify Its continued cultivation
In an economical point Of VIEWS the
prospect that Its appreciation in value may
exceed the loss of interest
?. The cost OF GUILTY. alton is a legiti-
mate charge against farm. There are
many items to be included under this head.
as the cost of manual labor, the cost of
team labor, the use of utensils, machinery,
&c, cost of seeds, manure. and everything
OF that sort, and finally the value OF the
farmers own time. II stock, machinery.
utensils, &c, are reckoned as capital, and
interest thereon charged, then the farm
should be charged with their keeping and
repairs and depreciation in value. The
most difficult item to estimate is the value
OF the farmers own services, as that ie-
pends so much on his own capacities II
he IS qualified to make judicious plans tor
the general advancement Of the farm, TO
direct the labor so as TO make II as effect
ual as possible, TO do the buying and SELF
ing with judgment and sagacity, he Is en-
titled to much larger salary than one
who is only qualified 10 work under the d.
rection Of another. II be possesses abin
ties that would enable him TO succeed in
other and more remunerating business, his
services may be worth more than the farm
can afford 10 pay. A man who Is really
qualified to manage q farm OF 100 acres
ought TO receive for his services $1,000
year.
). The cost OF repairing buildings, in
GLIDING dwelling. fences, etc. Is . legiti-
mate charge against the farm. Here we
must be careful not 70 get things mixed
and charge twice. New fences and new
buildings are q part Of the capital upon
which interest is reckened, and We want
10 charge only those materials used in re-
pairing.
l. Any deterioration of the soil, caused
by cropping, that Is hot restored by ma
nures purchased outside. is properly
chargable. Our best farmers do not allow
their soils to deteriorate. They pursue
such methods OF culture. rotation, stock
feeding and manuring, that their farms
rather increase than diminish in fertility.
We have enumerated enough items Of
cost to satisfy any one that a farm must
roll up pretty large credits TO make IA
vorable balance of the ledger. and yet on
fertile. well cultivated, well managed
farm, there are many items TO be placed
on the credit side. Let US look at them ::
/. All receipts for products sold should
be placed TO the credit of the farm This
is too plain TO need calculation.
2. The growth and consequent increase
In value OF young stock, the increase in
fsttening stock. the products of all kinds
consumed by the family, the services of
teams used for family convenience and
luxury, are all to be credited TO the farm
The last two items are not sufficiently ap.
preciated until the family undertakes to
live in town, and are obliged to pay for
them; then they begin TO form something
like just estimate OF their value.
The rent of the dwelling is an important
item to be credited to the farm. Ii farm
er ever comes to make such a change that
he is obliged to pay from ESQ to 800 every
quarter for small house on q contracted
village lot, he will begin to realize the val
ue OF the use of q cornmodious farm house.
We have now briefly enumerated the
items to be entered in an accurate farm ac-
count. We are not certain that we have
not overlooked some things that ought to
be entered on one side or the other of the
farmers ledger. We have written. not
with the idea Of exhasting the subject, but
to call the attention OF farmers to Just esti-
mate OF the incomes of their farms.