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C - - FARM, November 14th.
I am writing now to send you a kind of statement of our farm
accounts; though it cannot be quite correct, this year's crop of
oats not having been thrashed out, so that the calculation can
only be approximate.
1st. _The Land_. - The cost of the land is taken as the first
purchase-money and the amount it has cost to bring 410 acres under
cultivation.
2nd. _The Buildings_. - They consist of two dwelling-houses and two
stables; one of the houses, being for the men, is also used as a
warehouse and granary.
The contract price was very low, and also the price of timber; now
both gone up, but put down at the original cost.
3rd. _The Horses_. - Valued, I think, rather low at 250 dollars a team;
500 dollars for the stallion. The 4,326 dollars include their cost;
the amount of oats and hay they have eaten.
_The Cows_. - Include their original cost, hay and percentage of keep.
The price of cattle now is high; we sold two cows this summer at an
average price of 75 dollars.
_Implements_ have been reduced about 35 per cent for their two years'
wear.
_Carriages_ being new, we have taken nothing off them.
_Pigs_ have the cost of their feeding added; the young ones taken at
an average of ten dollars.
