Wausau pilot. [volume] (Wausau, Wis.) 1896-1940, 1921-12-22
FARM WORK
WINS APPROVAL
EXTENSION WORK PLACES
COUNTY ON MAP
WRITES SENIOR

r. c. Munkwitz, formerly a teacher
in the rural schools of Marathon conn
! ty for three years and later a superyis-
| ing teacher, writes an interesting let
ter to The Pilot congratulating Mara
thon county upon its sunccess in fur
Ethering the growth and formation of
breeders associations and COW test
ing associations. Mr., Munkwitz is a
senior in the College of Agriculture
at the University OF Wisconsin and is
interested in the movement for better
records on the farm
Editor The Wausau Pilot,
'Wausau, Wisconsin.
Dear Sir:
In the Agricultural library the
other day my attention was called to
comparison of the economic progress
OF all the counties in the state. Since
my work here is entirely related to
Animal Husbandry and Farm econom-
les, am very much interested in COM
pairing the progress of Marathon coun-
ty with that of other counties.
i am pleased to see that Marathon
county is doing so we'll in the advance
ment OF breeders association, and COW
testing association work. Truly. /
know of no better way TO put the
county on the map. II it wishes to
live up to its name, The Glover Belt
Its dairy industry must be the leading
one. The large sales of dairy cows
this fall indicates the popularity of
Marathon County's dairy industry.
However it appears to me that in
order to know accurately what the
farm is producing and the return in
wages and interest it pays, some ac-
counts must be kept upon which to
base these results. The federal and
state income tax laws makes it ne
cessary for large percentage of far
mers to submit reports of their in
comes even though they may not be
required to pay an income tax. In
this case it is advantageous to the
farmer to be able to submit an accu-
rate account OF the receipts and ex-
pendltureS. For example, farmer
may accumulate surplus of live stock
over several years which is sold at
one time. Unless he had credited to
previous the accrued value of such
sale stock he makes himself liable to
the taxation for the full amount of
the stock sold. The farmer is often
entitled to reductions and exemptions
II expense accounts are kept; however
without these the incomes are re-
ported larger than are necessary
"All commercial enterprises keep
accurate account of their business and
know definitely upon what they are
taxed and are given the credit for the
growing expenses on the business.
Groups of farmers may assemble to
discuss the economic side of their
business but unless some records of
accounts are kept they can do no bet
tie than to get an approximate esti-
mate OF the resources they have access
ito.
You might be interested to know
that many counties are making rapid
progress in solving this difficulty by
using simple set of accounts put out
by the College of Agriculture. They
have extension workers explain them
at farmers and teachers institutes. /
am personally acquainted with this
system and find it simple and accu-
rate The method used is immaterial,
the result will all be the same and re-
suits are what count after all Uni
formity of the system of accounts KEEP.
in community however is a big ad-
vantage.
with a keen interest in the ad-
vancement of the dairy industry in
Marathon county and the best of sea-
sons greetings to you, beg to re-
main
Yours very truly,
"R. c. MUNKWITZ."