Page images
PDF
EPUB
[blocks in formation]
[blocks in formation]

REPORT.

To the Senate and House of Representatives:

THE Board of Agriculture convened at the State House, in Augusta, January 15th, 1862, and was called to order by the Secretary.

Messrs. Cargill, Martin and Rogers were appointed a Committee on Credentials, who reported a quorum present. Permanent organization was then effected by the unanimous election of

SAMUEL F. PERLEY, President.

SAMUEL WASSON, Vice President.

S. L. GOODALE, Secretary.

The Rules of Order of last year were adopted for the present session.

Messrs. Wasson, Martin and Haines were appointed a Business Committee to report subjects for consideration of the Board.

Pending the report of this committee and the assignment of topics for this session, several papers were presented which had been prepared since the last session of the Board, on subjects then assigned for investigation and report.

Mr. Perley offered the following report on

FARM ACCOUNTS.

It is understood that the subject, as assigned, "Farm Accounts" does not refer in the least to the common business accoun's which every prudent man keeps with all those about him with whom he has business connections; but that a special account is intended--an account to be kept between the farmer and his own farm, or between the farmer and any particular branch of farining to which he may direct his efforts. With this understanding of the subject, let us first consider

Why are Farm Accounts almost wholly neglected? The farmer is emphatically a man of deeds. With the early dawn his daily toils begin, and the last gleam of evening twilight witnesses its close. Through summer's heat and winter's cold, through storm and calm, in season and out of season, steadily he pursues his never ending labors. He gives more hours to active work than is given in almost any other occupation. The result of this continuous and often severe physical exertion is the plodding gait, the bowed form, and premature old age, so often seen in the farmer. But this is not the worst result;

with the weary body comes the inactive, sluggish mind; for the mind is very much influenced by the body which it inhabits. And when the farmer is called upon to make a mental effort, he shrinks from it. Physical labor is easier to him than mental. The hand, too, which daily guides the plow, or wields the shovel, scythe, and hoe, becomes stiffened, and often tremulous, and the manual exercise of writing becomes difficult.

The first reason then, why farmers do not keep a written account of their operations is, that they are constantly weary, both mind and body, with hard work, and the exercise of writing, under such circumstances, is an unwelcoine task. A second reason is this, they do not fully appreciate the advantages to be derived from keeping a daily journal of all their labors. This may be treated more properly under the following head:

Why should every farmer keep a "Farm Account?" First, it should be done, because, without a general debit and credit account with his farm. he cannot know with any degree of certainty whether he is gaining or losing by his operations; whether he is adding to his estate, or becoming poor. This every prudent man, and honest citizen should know; else little by little, he may be coming to poverty, his family to want, and his creditors to a dishonestly bad debt.

Again, it should be done, because, if the farmer is, on the whole, making a gain, it is a satisfaction to know it; and this adds, specially to his own, and generally to the sum total of human happiness. A knowledge of this fact too, encourages him in the prosecution of his business. For with greater zeal, and more ardent energy any man will pursue an avocation which can be proved a lucrative one.

Not only a general profit and loss account with the whole farm, but a particular account should be kept with each crop, each field, and each animal. And for the reason, that without such particular account, the farmer cannot know what are paying crops, and what are produced only at a loss; he cannot tell what fields yield a profit, and what are cultivated only at an outset ; what animals are a source of gain, and what a source of loss. Now it is the height of folly for any farmer to persist in growing any crop which leaves him deeper in debt at each successive trial; yet many farmers do this, simply because they do not know what the cost of the crop is. A carefully kept account would at once correct this error. Many an acre of land yields its owner little or no profit, year after year; or it may become worse than profitless, a bill of expense; yet the fact is not discerned, only because the debit and credit are not drawn out in opposing columns. Many an animal is raised, well fed, well housed, well cared for in every particular, and kept upon the farm to old age, which at no time in its existence is worth its cost. A correct account of debit and credit with the various departments of almost any farm would reveal many a leak in the farmer's pocket, little dreamed of now. Not one farmer in an hundred can tell-except in the Yankee way of guessingwhat is the cost of raising a bushel of any of the various kinds of grain, or roots; what the cost of a ton of hay; the cost of producing a pound of beef, 'butter, cheese, mutton or wool, and of course does not know where to direct his efforts in order to secure the greatest profit. To use a slang phrase, "he goes it blind," and at the year's end wonders why, with his weary hours of hard work, he finds so few coppers in his pocket; when the truth is, the missing coppers are not the result of inefficient effort, but of effort unwisely

directed.

One farmer, favorably located, can grow corn at a cost of forty, fifty, or sixty cents per bushel; while his neighbor, occupying a soil of different character, cannot produce the same crop at a less cost than one dollar per bushel. The former can make money at raising corn, while the latter becomes poorer by at least ten cents each bushel raised. Neither of them know from actual calculation what their corn costs them; the first guesses it is a profitable crop, and guesses rightly; the latter guesses he can raise corn as well as his neigh

« ՆախորդըՇարունակել »