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farm bookkeeping pays start tbe new year right by keeping records of the farm business by earle w gage the merchant who tried to carry on business without bookkeeping failed he farmer who is producer mer chant and trader carries on an ex tensive business enterprise without a record of any sort save the unfaithful memory too commonly he kves on the raw edge of failure without even knowing it a set of simple books would permit the farmer to cut out certain lines which do not pay and develop more extensively those return ing a profit the farmer for his own comfort and satisfaction wants to be certain how and where his business is paying or booming sweet clover sweet cloves- has become the most popular legume in manitoba its value as a soil builder has been definitely i proven it fits well into the common rotation system of manitoba it can be depended upon for good yields of hay- under almost any conditions of soil and climate as a pasture sweet clover has a carrying capacity unequalled by that cattle gave a ready sale for rough feeds at home at about their most u an abund t ed market value and besides helped produeer arctic e g maintain the fertiuty of the land re- been recogmzed a3 a standard var cords on rate of grain and feed con- and has g favorabe is sumed show that after deducting the gwjet c can made rf cost of other feeds etc calves fed for but js t to bccome v uness care awhie after weanmg paid about one is taken tq reduce the moisture by dollar a bushel for their corn hogs furthjr maturit or mixi with somc fo lowing the caves also gained some d roughaf eariv seeding is recom i computed the cost of producing mended when a nurse cr is ussd pork in terms of pounds and found 10 15 ds of c ssed acr that counting feed labor interest a i rate of ssedin equipment and depreciation the cost shauow sce is preferable provid- was about 98 cents each bushe of d the sced bed js me and fi corn fed to the porkers produced 1261 ding with nurse erop at s losing but by no means are ahp ean or eight bushels of corn ess than th notmal rate is most ctwoesahena farmers born bookkeepers and an in tricate set of doubleentry or loose- leaf books would be beyond the ability of many to manage at all there are now available on the market simplo bookkeeping systems made up especially for the farm use covering all items that should go into a record theso books will not be found difficult to understand by any one who can read and write so that the records can easily be kept by the boy or girl a young man returned from a short course at the college of agriculture with many new ideas ho had dis covered new possibilities in farming less uiuh me normal were required to make 100 1 pounds of economical cutting the crop in the gain for each bushel of corn fed mr bud st a 4 or 5 inch into the hogs wereceived about 18o ma the most palatable j after labor cost of other feeds inter- h and aiiow for a secorj owth est depreciation and other just and harvcsting with the binder and curing reasonable expenses as they appeared the gheaf wi preserve the maxi at the time were deducted mum amount of j andreduce the on all farm operations a strict ac- 1 cost of handing the c in a mix count should be kept bookkeeping ture with sweet c grass pays because it heps the farmer to has advantages 0vr other g know what he has done and is doing growing swest clover in intertilled also farm accounting compels the rows for sed production is recom farmer to study his business and use nded inoculation of the seed is in- his judgment expensive and is advisable in the but a survey would show that the ncwer fields such are the conclusl farmers of any given community keep few records for this the farmer cannot be blamed too hard for at the and also made some discoveries which time when the things which it is most led him to believe ho had been culti- important to record are happening the vatmg crops not adapted to the par- tiller of the soil is too busy and his tleular soil on the old farm he had a slight suspicion that they might have been conducting the business wrong he believed keeping records to determine these things just as import ant as keeping accounts to determine the earnings of a bank so when he took hold of the farm work again he opened a set of books hands and mind too tired from toil to make a record besides in too many cases the farmer feels that since a record of his operations does not change the results- books are not worth keeping however the business man in town might make the same excuse with as much reason of getting away with it and before the season was over was in making such assumption the farm able to tell his father and other expe- er overlooks the fact that a wellkept rienced neighbors some facts about land carefully studied record of each farming they did not know for ex- years operations will change substan- ample on such land as ho was crop- 1 tially the result in such a record ping worth from 550 to 60 per acre the farmer will discover the principal he found that it cost including labor leaks in his business and the means nnd interest at six per cent 5 to of preventing these wastes in the fu produce a ton of hay ture will suggest themselves the he also found that it was costing record will disclose the principal fiftyone cents to grow thresh and put sources of income and give the farmer a bushel of oats in the bin before the opportunity of further developing that time they did not know which those departments of the business paid the greater profit for the expense at any rate an inventory should be and labor involved or whether any of made at the end of the year and stud- their operations were really paying j ied in connection with the cash bal- guided by the first years accounts ance and in comparison with the in- this young man set about cultivating ventory of the year preceding this certain crops he knew would return a will show clearly in which direction profit nnd which were adapted to tho the business is headed soil in which they were planted and the inventory sheet listing the ma- for which there existed a profitable chinery owned live stock grain hay market in thatregion vegetables etc wilbprove most valu- this young farmer believes that able in the case of a fire as this would farm accounting offers advantages to be the basis of adjustment the same the farmer jn these rather difficult holds true of the possessions in the times to matte both ends meet and farm home also the inventory will no farm record is complete he ad- j materially aid the farmer to show his vised without an accounting of the banker what his resources are as labor expended by both men and against his liabilities if he be a for- horses in terms of hours only in tunate farmer who does not borrow this way can the labor cost of pro- j money then there will stiil be some ducing different crops be determined satisfaction in knowing how much he i learned from my account books is or is not worth reached by mr derick of the bran don man experimental farm in his pamphlet on sweet clover publish ed by the dominion dcpt of agri culture cellar wintering of bees the bee cellar should be well ventil ated but not draughty the best tem perature in the early part of the win ter says the dominion apiarist in his bulletin bees and how to keep them that can be had free from the publi cations branch ottawa is around 48 deg f which towards the spring as tho bees become restless should be re duced to from 42 to 45 degrees the nir in the cellar must not be too dry advises the apiarist mr c b good- erham but it also must not be damp enough for moisture to condense on the floors of the hives and tho cellar should be well drained the bees should be kept in darkness and left undisturbed by boarding off a por tion of the house cellar the atmospher ical requirements as set forth in the bulletin can best bo secured for a few colonies do not winter your bees in trenches dug in tho ground or in the upper rooms of homes having to feed bec3 in the winter ono authority terms bad manage ment if this has to be done candy mado as follows should be placed over the frames dissolve three pounds of granulated sugar in one pint of boil ing water after the sugar has dis solved bring to a boil over a slow fire until it reaches 280 deg f or when the candy will form hard brittle strings on being dropped into cold water pour into moulds and allow to harden do not disturb tho candy after pouring or scrape it from tho dish in which it was boiled into the mould take care not to burn or scorch the sugar when cooking tho candy should be hard light amber in color and transparent of butter salted with an imported salt were compared with lots of butter having canadian salt added the lots having imported- salt scored highest when fresh but lost more in flavor while in storage as compared with lots salted with canadian salt pasteurized milk in cheesemaking pasteurized milk for making ched dar cheese produced an average of 424 pounds more cheese per 1000 pounds of milk as compared with raw milk but the pasteurized cheese was not quite so good in quality egg yolk powder in ice cream the use of egg yolk powder in ice cream mixes improved the whipping quality of tho mix and shortened the time of freezing but did not show a coristsnt improvement in the quality of ice cream importance of sterilizing cooler sterilizing the surface of a market milk cooler with live steam beforo cooling tho milk reduced the average bacterial content as a result of cooling from 2500 to 250 bacteria per cc the wrong way she stamping foot you mustnt kis me that way kiss me that way ite way my kitchen windows the sills of my kitchen windows are narrow so i had my husband fit a nineinchwide board into each of the two east ones fastened to the sills with a small nail at each end i fin- ished the boards with varnish stain to match the woodwork and placed several plants on each they make the kitchen a much more pleasant place under the other window at the back of the room we placed a goodsized wooden box with hinged cover finish ed also in the varnish stain and the children keep their rubbers and gol oshes inside i find this box which is on the level with the window sill to be a pleasant and convenient seat when doing some of the little sitting- down tasks j s ripples are sponsored by fashion here is presented a silhouette in long bodice effect with ample lower flare a conspicuous feature of both the daytime and evening mode the recent exposition of decorative arts at paris caused some lovely designs jo be printed and bordered silks to be developed one of which was chosen to fashion the upper part of this charming frock with the flared skirt section in crepeback satin this model has a convertible coliaxopening far enough down the front to allow it to be slipped on over the head and fastens with a narrow tie of the crepe satin t full sleeves showing the border at the lower edge are joined to the kimonoshoulders and gathered into bands of satin at the wrists no 1053 is in sizes 34 36 38 40 and 42 inches bust size 36 bust requires 4 yards 36 or 40 inch or 3 yards 54- inch material price 20 cents our- fashion book illustrating the newest and most practical styles will be of interest to every home dress maker price of the book 10 cents tho copy how to order patterns write your name and address plain ly giving number and size of such patterns as you want enclose 20c in stamps or coin coin preferred wrap it carefully for each number and address your order to pattern dept wilson publishing co 73 west ade- laido st toronto patterns sent by return mail lunch i rural schools young citizens can best receive the but to supplement that lunch it in full benefits of free education when to give every child who must carry a their small bodies are well nourished cold lunch at ieastone hot dish each tho wise teacher not only practices j noon health habits herself and teaches the following is listed as necessary health habits to her pupils but also j equipment finds out by weighing and measuring stove heating stoy or kerosene the exact state of nutrition of the i stove boys and girls in her charge and she j goods box to b used as table- and uses all the influence at her disposal j cupboard to see that a hot school lunch is made j kettle with cover large enough to available for every child if she j hold one cup of cocoa or soup for each thinks that in her case conditions are pupil too difficult to control and she can do j dishpan nothing she will be glad to hear that many teachers have achieved tho seemingly impossible as a matter of fact the school lunch or at least one hot dish to add to a cold lunch brought by the children is becoming more and more a matter of course in our schools when a teacher notices that jacob and alice are restless and inattentive she is more apt to inquire whether theso two had tea or coffee for break fast or perhaps no breakfast at all than to scold them whatever may be the conditions at home children can learn at the school lunch to like unaccustomed foods and to take this lesson away with them careful educational features accom panying the school lunch make the ex perience doubly valuable to the child he learns readily what combinations of food are good for children and why sometimes the teacher has the satis faction of an early visit from his mother whats that brown stuff jacob gets at the school lunch kind o sweet he says thats cocoa well ho says he wants that at home i guess if you show me i can make it a lesson ensues which assures jacob his cocoa at home from that time forth sometimes the mother has a differ ent way of acquiring knowledge of valuable foods taught to her child as a health lesson say isnt there anything but spin ach that will put iron in my boys blood ono saucepan one large spoon ladle or cup for serving soup one knife one fork ono teaspoon measuring cup each child provides his own cup spoon and plate with the equipment in hand tho problem of food supplies come3 upj- theseartswers to questions showed how teachers were obtaining food each child brought something took turns in bringing tho wholo dish each brought his own teacher supplied it parents supplied food children brought money kept some supplies on hand per ishable food brought each day interestect woman in tho district sent it tho hot dishes served at tho schools v were cocoa cream soups and cream vegetables the preparation and the serving of iho dishes were variously accom plished- by groups of students easily dono and most desirable entire dish prepared and sent by ona family in turn with others by teacher alone it is now a generally accepted fact that a childs mental condition depends largely upon his physical condition so that progress in school requires a consideration of health factors which in the past have not received their due share of attention it is as much the duty of school authorities to mako thoughtful provision for tho physical of course there is and the wellbeing of the child as to provide a teacher explains in a wordor two the i proper schoolhouse and intelligent lifes testing time early manhood is apparently the danger period of the 4gs07 people convicted of crimes during 1923 over 10680 were men between twentyone nnd thirty years aunty hopovers twelfth night cake aunty hopover had quite determin- 1 tho pan the axe the pen the thimble ed to bake a twelfthnight cake in and other articles were pressed into it experiments at oac results of some experimental work conducted during the past year by the dairy dept of tho ontario agri cultural college are reported in brief as follows neutralization of sour cream sour cream was neutralized with limo to 1 2 and 3 per cent acid beforo pasteurizing the butter scored high est and kept best in storage from tho lots reduced to 1 per cent acid canadian vs imported salt lots helping the picture sho i cant picture myself as your wlfel he putting his nrnvj ahout her just slip into this frame honor of eben corntassel the school- teacher 80031186 she said i real ly feel that we owe it to him for that lovely christmas entertainment why granny cant talk enough aboqt it aunty hopovers sister ma cotton- the cake tin was scratched whore the- axo was placed so that there might be no mistake it was a beautiful sight when finish ed iced thickly and the name of eben corntassel written on top in tiny tail had run in to help prepare for the red candles party and they were putting the bestj the little hopovcrs and their cou- room to rights while they waited for sins the cottontails were sent out to granny wobblenose who had gone to invite all the folks in bunny hollow dame longcarslittle shop for a pat and they all came very early aunty of butter a pen and a tiny thimble i hopovers parties were famous all ma- cottontail had just swept her over the neighborhood way into the kitchen and to the open after games and dancing they had door when in stepped granny her j supper then tho cake was cut with basket on her arm and she laughed much joking and laughing you should as she said weil daughter cotton- have seen benjamins face when he tnil and daughter hopovcr what do discovered the axe he joined in the you think i saw when i came to j laugh that followed but betsy didnt the brownfurs there was betsy cut- like it a bit and she said to aunty ting wood and benjamin at the win- hopover you know benjamin didnt dow reading the rabbit journal i want mo to cut that wood couldnt believe my eyes you know why my dear replied aunty himself on not allow- value of leafy vegetables the school lunch helps the teacher herself as wellfed pupils are good- natured and attentive tho rural school teacher sometimes finds difficulties in seeing that school lunches are provided that these dif ficulties are not insurmountable is shown by the results of an investiga tion in country schools where hot lunches are supplied the hot lunch at school is not meant to take the place of the lunch at home teacher the long and sometimes ex tremely cold winters and the great distances some pupils live from the school make the noonday lunch one of the most vital problems to be con sidered by all this problem can be solved only by the cooperation of the home and school authorities the children are and have been practically always eager and ready to take up and successfully carry along the hot school lunch but their enthusiasm alone can not make success potash in agriculture potash performs certain vital func tions in plant nutrition and is one of tho essential elements of plant growth some of the sources of this valuable fertilizer are farm manure wood ashes seaweed and certain chemicals such as muriate of potash sulphate of potash sylvanite and koinite used in mixed fertilizers a new pamphlet written by dr frank t shutt do minion chemist and distributed free by the publications branch dept of agriculture ottawa gives valuable hints on its use its use on clay loams usually is not necessary n such soils it employment is seldom profit able onsandy and gravelly loams mucks and peaty loams which are fre quently very poor in potash the ap plication of potash compounds may be expected to prove profitable cereal crops except barley for malting sel dom require potassic manuring but it is likely to prove beneficial for crops rich in carbohydrates such as man gels potatoes sugar beets sunflowers and corn it is also beneficial to fruits large and small and leguminous plants such as clover alfalfaand peas aurora boreaiis on winter nights when all the plain is plumed with frequent trees on silver breasts of snow with purple trees that shako a crys tal glow as if in thorn a vital mystery fumed then the announcer of grand northern night he stimulates upon the polar wall opal and rainbow sun and even all volcanic color in one sumptuous light i wonder if tho icefloes take that- flame that flood of color till their very deeps vibrato aurorally their sterile heaps spark more than diamonds would if massed the same with flames no thing but eyelers clouds could see clouds indifferent that such light could be martha webster merrlhew benjamin prides hopover its only n joke we all ing betsy to touch an axe j know that benjamin brownfurs as so i said hows this betsy has j good as gold benjamin given iip cutting vood eben corntaesel found the pen in oh no she said he has a touch of his slice and i mistrust that also was rheumatism so i told him id cut a j marked the thimblo fell to pa cot- few sticks myself then she laughed tontails lot nnd daddy longears and added i might have known id be found a broom in his slice caught at it i but daddy tarfoot poor daddy next i went to tho window and tarfoot ho bit on a ring nnd tho told benjamin that i hoped his rheu- whole party shouted and warned him mntism wouldnt prevent his coming to bo careful from now on andj to the party and he said hod comoj daddy dryly obeerved i intend to if betsy had to bring him in a wheel- or some of the ladiesll get mo yet barrow of course that was a joke for all the very thing exclaimed aunty tho bunny hollow folks are kind to hopover well have a little joko at ono another i benjamins expense you whittle a when il was time to leave eben little axe out of soft pine wood and corntassel thanked aunty hopover j well bake it in the cake and sho for a pleasant evening and patted the j laughed until the tears rnn down her j little bunnies on their heads and told single cropping is like betting on how well they were doing at school- tho ponies its fine if you guess no soonr snld than done grnnn produced tho axe nnd then saw to itj that the oven was the right temper- as fine a teacher as eben corntassel her mother i hope you and ycur after his departure ma cottontail mttlo friends behaved hko ladlej at right but coming in second vr produced the axe and then saw to itjsaid nevor never have wc had the party paid off a mortgage elevator screenings for feed screenings cleaned from the grain crops of western canada are now offered for sale by the elevator com panies at the head of the great lakes they are graded as standard re- cloaned screenings consisting chiefly of broken wheat and wild buckwheat in varying proportions as well as smaller proportions of barley and other coarse grains and oat scalp- ings composed chiefly of wild oats i with small quantities of domestic oats wheat barley etc invariably present oat scalping3 from this years crop a new one on her we from 35 q 4q pounds p hubby reading merciful heav- bushel theso rccleaned screenings ens heros four more persons killed in nro obtained from the original ele- a feud vator screening from which tho chaff wife never heard of that make of an fj wcc seeds havo been remov- cars cd referring to this class of feeds o j gco j c dominion seed commissioner points out that they may be purchased under the security j of inspection certificateif so ordered i jx shipments of cattle to britain during the year ending march 31 1925 53661 store cattle were shipped j to great britain compared with 28500 j tho previous year a govornment feed inspector accompanies each shipment and jt speaks well for their services and for the general health of our live stock that although the cattle camo from all parts of canada not a single animal was rejected for disease by the british officers the shipments oro very closely supervised and tho re- i ature while aunty hopovcr measured sugar and spice and ma cottontail all work nnd no play makes jack de tho eggs a city boy i when ihxs batter was poured into and they all agreed with her also wore ro cocktails cr cigarettes and we they agreed they ad never enjoyed couldnt play brldgo so thcro was a party more than this one of tho nothing wo could quarrel or swear hopovors about llttlo elsie well wo didnt there quiremcnt8 0 the british ministry are rrt rt ypfctnis rr ciirarlt and we j strictly obsorved some teamsters make horses werent to patient mo wish