her? "It is more than I planned for, I
know, but I do not see how I could use less without losing precious
time. We started into this thing with the theory that the more we put
into it, without waste, the more we would ultimately get out of it. Our
theory is just as sound to-day as it was five months ago."

"We will win out all right in the end, Mr. Headman, for we will not put
the price-mark on health, freedom, happiness, or fun, until we have seen
the debit side of the ledger."

"How much do you want to spend for the house?" said I.

"Do you mean the house alone?"

"No; the house and carriage barn. I'll pay for the trees, shrubs, and
kickshaws in the gardens and lawns."

"You started out with a plan for a $10,000 house, didn't you? Well, I
don't think that's enough. You ought to give me $15,000 for the house
and barn and let me see what I can do with it; and you ought to give it
to me right away, so that you cannot spend it for pigs and foolish farm
things."

"I'll do it within ten days, Polly; and I won't meddle in your affairs
if you will agree to keep within the limit."

"It's a bargain," said Polly, "and the house will be much more livable
than this one. What do you think we could sell this one for?"

"About $33,000 or $34,000, I think."

"And will you sell it?"

"Of course, if you don't object."

"Sell, to be sure; it would be foolish to keep it, for we'll be country
folk in a year."

"I have a theory," said I, "that when we live on the farm we ought to
credit the farm with what it costs us for food and shelter
here,--providing, of course, that the farm feeds and shelters us as
well."

"It will do it a great deal better. We will have a better house, better
food, more company, more leisure, more life, and more everything that
counts, than we ever had before."

"We'll fix the value of those things when we've had experience," said I.
"Now let's get at the figures. I tell you plainly that I don't know what
they foot up,--less than $40,000, I hope."

"Don't let's worry about them, no matter what they say."

This from prudent, provident Polly!

"Certainly not," said I, as bold as a lion.

"There are thirty-five items on the debit side of the ledger and a few
little ones on the credit side. Hold your breath while I add them.

"I have spent $44,331 and have received $953, which leaves a debit
balance of $43,378."

"That isn't so awfully bad, when you think of all the fun you've had."

"Fun co