Imperial Valley press., 1914-05-13
FARMING GRADED
HIGH PROFESSION

can Farmer, c.. P. A.; that's what the
United States Department of Agricul-
ture is endeavoring to make out of the
tiller of the soil. An up to date
farmer is almost equal to Certified
Public Accountant. He determines the
cost, income and profit of each in
dividual enterprise on the farm. He
knows about the Taylor Efficiency
System or something like it to deter
mine the management and use of man
labor, horse labor and farm machinery.
The cost of living on the farm is
figured out in detail and savings dis
covered through the bookkeeping rec.
ords.
Farm cost accounting is science.
The Department gives it considerable
attention. Mr.. Farmer is advised that
commercial cost accounting will not
necessarily do for the farm. The
thing which distinguishes it from or
dinary business is that the 1arm, in
addition to being business and factory
combined, is a home. And the home
finances are so involved in those OF
the farm that it is necessary to use
care and thought to avoid confusing
the farmers personal business as
man with his business as farmer.
He may make profit in his farming
operations and still be falling behind
by reason of his high personal and
living expenses; or he may not be
making two per cent on his investment
and yet forge ahead by keeping down
personal expenses.
The Department of Agriculture
pointed out in it's latest bulletin that
by keeping complete farm cost records
these conditions can be shown in their
true light and the farmer-if he is
C. P. A.-enabled to discover the
weak spots in his business organiza
tion.
Would you like to know the 'factors
of proftableness" in farming? Profess
sor Spillman says they are:
1. Low real estate prices.
2. Farm products of classes def
cient in supply.
3. Magnitude of the farm business
measured either by land, farm or
amount of labor required.
A. High quality in products.
5. Reputation Of the producer: ap-
plies especially to the production of
pure breeding stock.
6. Advantageous marketing.
7. Productiveness of animals kept.
8. Largest yield with relatively little
labor and fertilizer.
9. Low cost Of production. Involves
good farm organization.)
10. Stability of profit depends on
the staple character of the products.
The country is passing through the
third serious epidemic of hog cholera,
according to the Department of Agri-
culture. This years loss of swine up
to date is estiamted at 119 to every
1000, which exceeds last years heavy
loss of 10 per thousand. Probably
more than 90 per cent of the loss was
from cholera In dollars this loss
amounts to the immense sum of $73,-
100000.
This is the third serious epidemic
in thirty years. The first period
reached it's climax in 1886 to 1887
and the ratio was 134 per thousand
head. The second outbreak developed
in 1896 and lasted until 1897 at the
rate of 144 per thousand. Iowa, the
worst sufferer of the present epidemic,
which began in 1911, lost over 1,8OO,-
900 swine, more than fourth Of the
entire number in the State. In the
southern states, usually the heaviest
losers from hog cholera, the disease
has abated somewhat but has in
creased greatly in the northern states.
The tendency of the three epidemics
has been in general way, to move
as wave from south and east to
north and west A reliable serum
and strict quarantine are the only
measures known with which to fight
the disease successfully.
Care must be taken in spraying
celery plants, according to the Depart
ment of Agriculture, not to poison
the consumer with the copper in Bor-
deaux mixture. But, however careful
the grower, the consumer must also
do his part by scrubbing and washing
the stalks before they are eaten. The
leaves should not be eaten under any
circumstances.
When spraying is done properly an
efficient apparatus is used, working
under high pressure-a hundred
pounds or more. Spraying is stopped
when the leaves are covered with fine
drops and before these begin to run
ho cf, he o,,1 q To at