ng, the potato. In my statement, I shall not include the
interest on the value of the land. I throw in the land, because it
would otherwise have stood idle: the thing generally raised on city
land is taxes. I therefore make the following statement of the cost
and income of my potato-crop, a part of it estimated in connection
with other garden labor. I have tried to make it so as to satisfy
the income-tax collector:--

Plowing.......................................$0.50
Seed..........................................$1.50
Manure........................................ 8.00
Assistance in planting and digging, 3 days.... 6.75
Labor of self in planting, hoeing, digging,
picking up, 5 days at 17 cents........... 0.85
_____
Total Cost................$17.60

Two thousand five hundred mealy potatoes,
at 2 cents..............................$50.00
Small potatoes given to neighbor's pig....... .50

Total return..............$50.50

Balance, profit in cellar......$32.90

Some of these items need explanation. I have charged nothing for my
own time waiting for the potatoes to grow. My time in hoeing,
fighting weeds, etc., is put in at five days: it may have been a
little more. Nor have I put in anything for cooling drinks while
hoeing. I leave this out from principle, because I always recommend
water to others. I had some difficulty in fixing the rate of my own
wages. It was the first time I had an opportunity of paying what I
thought labor was worth; and I determined to make a good thing of it
for once. I figured it right down to European prices,--seventeen
cents a day for unskilled labor. Of course, I boarded myself. I
ought to say that I fixed the wages after the work was done, or I
might have been tempted to do as some masons did who worked for me at
four dollars a day. They lay in the shade and slept the sleep of
honest toil full half the time, at least all the time I was away. I
have reason to believe that when the wages of mechanics are raised to
eight and ten dollars a day, the workmen will not come at all: they
will merely send their cards.

I do not see any possible fault in the above figures. I ought to say
that I deferred putting a value on the potatoes until I had footed up
the debit column. This is always the safest way to do. I had
twenty-five bushels. I roughly estimated that there are one hundred
good ones to the bushel. Making my own market