Oxford Democrat. [volume] (Paris, Me.) 1833-1933, 1904-03-08

Too many children on leaving school
drop all scholarly work and almost for
get the use of pen and ink. Keeping a
journal will help one to keep the hand
in and prevent one from getting rusty.
If farmers would keep abreast with
other classes they must not only learn
to use language but they must keep up
the practice. There are two many farm
erS who consider it a great burden To
write a letter, even ON business. When
| read over some of the old letters OF
noted persons, written when postage
was five or ten times what it is now, and
then think of the effort it seems to be
for some intelligent men To write let
ter it seems almost as if letter writing is
in danger of becoming lost art.
Another practice akin to keeping q
journal is the keeping of personal and
farm accounts. | contend that every
boy and every girl as soon rs they have
any money of their own to spend should
be encouraged TO put their transactions
in black and white. The habit OF doing
SO will be useful rs practice, and the
record will be highly useful for reference.
Toomany young people live along with
out ever knowing the cost OF living, amt
too seldom think anything about 1t.
They wish they were rich but have little
idea of what it costs to be SO claSSed.
There is no better way to learn the value
of a dollar than To- earn il and then have
the spending of 1t. | know that there
are a great many farmers who say they
are making nothing at their business
and doubtless think they are telling the
truth, but who would find, If they kept
a full and accurate account of ali their
receipts and expenditures, giving credit
also for all that the farm yields for the
family, that they are really having a
pretty liberal income. No tarm account
is correct that fails To give credit Tor
what is consumed that was not first
turned into money. House rent, fuel
and carriage rides for pleasure are also
products of the farm. | have known
many farmers who would jump at the
chance to work out for two dollars day
because they believed that was more
than the farm was paying. In some
cases probably il was more, but very few
such farmers know exactly what the
farm is paving. Ii one will find out
lust how much the.farm is bringing III
for the wear and will divide that amount
by the number of days in year 1t Will
give the amount of days work. But
if the farmer works part of the time
elsewhere, or goes visiting, or loats
round doing nothing, then he should
divide the amount by the number of
DAYS actual service given TO the farm.
I'm some cases | doubt not the figures
would surprise the farmer.
To keep farm account that Will tell
which way the current is running is not
a difficult matter First take an account
of stock, or as some call it an inventory
of what is invested in the plant. This
will include the farm, the animals, farm
indictments and tools and the produce
on hand such as hay, grain, etc. The
total is the amount OF the investment.
On separate pages write daily every
transaction of expenses and income, and
ut the end of the year make out new
inventory. If the farm has been i'm
proved by the building OF new barn
during the year, orif there has been cut
and prepared the lumber for one, then
put that stock in trade. A comparison
of the two totals should tell one whether
the year has been gaining or losing one,
and the pages of expense and income
should tell what has become of the cash
received as we'll as from what particular
source it was derived. Ii one is in
doubt as To the relative profit OF differ
ent branches .Of the business then 1t
would be well To keep separate accounts,
as with the dairy, the swine, the poultry,
the sheep, if any are kept, or with the
different crops cultivated. This makes
more work but it is a useful practice to
keep up till one can determine which
it will pay to enlarge and
which TO contract if either. BY having
separate grain chests for horses, cattle,
swine and poultry have been able to
estimate very closely the cost OF Keep
ing each class OF stock.
Too many people gage their expendi-
lures wholly by the amount OF their IN
come, spending up close when 1t comes
in freely and then having nothing to fall
back on in times of depression. Taking
the first 100 men one meets and dividing
them into two classes, those who keep an
account of expenses and those who do
not, and it would be perfectly safe to
bet that the thrifty, saving one would be
mostly in the class of account keepers
Men who never keep any account o1
their expenditures are apt to say that
they do not want to know how much 1t
costs them to live. Such people are the
ones who are apt to live to be hel ped by
Others who have acquired better habits.
The number of farmers who in their de
cliuing years become Il public charge Is
very small, but the number who live
along in sort of uncertain way, not
being quite sure whether they are ON the
up or down grade, is altogether larger
than it ought to be. The habit OF keep
inc accurate accounts acquired when
Young and kept up through life would
have made different men of them. III
Won have never tried to keep accounts
the best time to brgin is now while you
think of it.-A. w. Cheever in New Eng
land Farmer.