500; 8
horses, $1200; 50 brood sows, $1000; 350 young pigs, $1700; 1300 laying
hens, $1300; tools and machinery, $1500; that makes well over $100,000
in sight, besides all the things you mentioned before."

"You haven't counted the six horses in my barn."

"They haven't been charged to the farm, Polly."

"Or the trees you've planted?"

"No, they go with the land to increase its value."

"And my gardens, too?"

"Yes, they are fixtures and count with the acres. You see, this, land
didn't cost quite $75 an acre, but I hold it $50 better for what we've
done to it; I don't believe Bill Jackson would sell his for less. I
offered him $10,000 for a hundred acres, and he refused. We've put up
the price of real estate in this neighborhood, Mrs. Williams."

"Well, let's get at the figures. I'm dying to see how we stand."

"I have summarized them here:--

"To additional land and development of plant $20,353.00
To interest on previous investment 4,220.00
Wages 4,662.00
Food for twenty-five people 1,523.00
Food for stock 2,120.00
Taxes and insurance 207.00
Shoeing and repairs 309.00
----------
"Making in all $33,394.00

spent this year.

"The receipts are:--

"First quarter $1,297.00
Second quarter 1,706.00
Third quarter 3,284.00
Fourth quarter 4,831.00
---------
"Making $11,118.00

"But we agreed to pay $4000 a year to the farm for our food and shelter,
if it did as well by us as the town house did. Shall we do it, Polly?"

"Why, of course; we've been no end more comfortable here."

"Well, if we don't expect to get something for nothing, I think we
ought to add it. Adding $4000 will make the returns from the farm
$15,118, leaving $18,276 to add to the interest-bearing debt. Last year
this debt was $84,404. Add this year's deficit, and we have $102,680. A
good deal of money, Polly, but I showed you well over $100,000 in
assets,--at our own price, to be sure, but not far wrong."

"Will you ever have to increase the debt?"

"I think not. I believe we shall re