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clover, alfalfa, timothy, potatoes, tomatoes, cabbages, garden peas and apples. The animal products sold will be chiefly butter fat, wool, mutton, veal, pork and eggs. This is neither a long nor complex list of products. They are all adapted to the farm which the writer has in mind. Yet the man who operates this farm to the highest success will need to have a knowledge of agronomy, or the raising of field crops, of horticulture, animal husbandry, including poultry husbandry and dairying. He needs to have a good understanding of the principles of agricultural chemistry, to have a knowledge of how to prevent and combat fungous diseases and insect enemies. To get the most out of his timber land he should know at least some of the first principles of forestry, and if he has gained some instruction in the study of landscape gardening, his home will be more attractive, and his farm a source of greater pleasure to him. To proceed with the estimate, the first thing to be done is to make a record of the cropping system, giving the areas and the estimated production of each crop. How is the yield per acre to be determined? Clearly, one cannot afford to estimate his profits on the basis of some unusual yields. If one could be assured of 40 bushels of wheat, 60 bushels of oats, five tons of hay, 300 bushels of potatoes, or 200 bushels of apples per acre, or 500 pounds of butter fat per cow, or 150 eggs per hen per year, there would be no difficulty about obtaining a snug labor income. Such results are possible and are appropriate ideals for which to strive, but are not safe as estimates on which to do business. The year books of the United States Department of Agriculture contain the annual estimate of the yields, and the average December farm price of staple crops by states. These figures may serve as a basis for making estimates. If the natural conditions are about the average stated, one may properly assume that he can obtain an increase of 50%. He may even hope to double the yield, although it is not safe to assume such an increase in making an estimate of profits. If the natural conditions are more favorable or less favorable than the average, he must take the fact into consideration in his estimates. In the same way he may consider whether the average December farm price represents fairly his expectation of the price, or whether because of favorable location or superior quality of the article purchased he can expect high
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