The Vermont watchman. [volume] (Montpelier, Vt.) 1883-1911, 1910-05-05
By
J. A. BEXELL, A. NJ,
Dean of School of Commerce.
Oregon Agricultural
College.
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Copyright. 1910. by American
Press Association.

certain animals and do injustice to
others. The only absolutely accurate
method is to keep an account with
each animal, at least with such ami
mails as show tendency to be unprof-
table. A cost account Is made up SIM
liar to the amount with wheat Gig.
u. The detailed information regard
ing feed, milk, labor, etc, Is found in
the respective records illustrated-for
example, as in Fig. 8. Similar ac-
counts are kept of each animal test
ed preferably during the entire lac
tation period. 1t is only In this way
that the careful farmer can determine
whether each animal is kept at gain
or loss. The wedding out Of one or
two Improbable animals year will
pay for the labor of keeping the cost
records many times over.
The principles laid down in respect
to the cost Of animal products hold
true also for the cost of farm crops
Two methods suggest themselves, ac-
counts with the various crops and ac-
counts with the different fields. Either
method requires detailed records Of
the labor, seed, fertilizer, etc. expend-
ed on the crop and Of returns not only
for cash sales, but for products used
by the household and for feed. Fig.
"a illustrates an account with the
wheat crop in 1908. Only one item
needs explanation, that of deprecia-
ton due to continuous cropping.
Whether the rate. per cent. is too
high or too low matters little. The i'm
portant point to be emphasized is that
the value of the land diminishes unless
rotation of crops is adopted as a reg
ular practice
BY careful treatment the land may
be increased in value instead of de-
creased. in which case the profit on the
given crop would be correspondingly
greater.
Special Records.
l have already referred to several
convenient special records which
ought to be adopted 1t is not neces-
sary that expensive printed books be
provided A plain sheet Of paper may
be ruled to suit special needs. In fact.
this is in many respects preferable to
printed forms. because the forms can
then be changed from year to year to
suit conditions.
The best form Of labor record is
one where daily account is kept with
the object upon which labor is expend.
ed. Sometimes account Is kept in the
same manner with the laborer.
There are two methods OF keeping
milk records. daily and weekly.
Each possesses certain advantages
over the other. The weekly record
need not be SO large (see Fig. 81. while
the daily record exhibits the entire
months result on single page. The
weekly record is more appropriate for
filing, being less liable to soiing.
Whichever form is used. 1t should be
tackled to a board in convenient
place for the mixer. A spring scale;
graduated to hundredths. should be
hung near the record. far enough
from the wall for the pail to hang
freely. The original records should be
fled for at least . year. IL a daily
time book is kept it may aso be
adapted for the milk and poultry rec
ofds.
There is one more record which I
cannot urge too strongly. 1 refer to
the yearly plots. This record will
prove to be one Of the most Washable
and interesting parts Of the farm his
tory A plot Is easily made by first
drawing square on O, blank piece Of
paper and then sketctiing the fields.
1t is Of course unnecessary to draw
this to SCARE. A close approximation
is all that is necessary. Following Is
an illustration: