A laborer is paid one dollar a week to milk and feed and brush her night and morning, and take care of the stable, and he is allowed any excess of milk she gives over twelve quarts a day. He prepares a mess for her noon feed, which is given by one of the boys at school when he comes home to lunch. The cow is a grade, probably three-fourths Jersey and one-fourth common blood. Her milk is rich, yields abundant cream, and, as the owner’s family say, “Is worth fully double any milk we ever got from the best milk dealers.” One neighboring family gladly takes six quarts a day at seven cents a quart, and would willingly pay much more if it were asked, and other families would be happy to get some of it at ten cents a quart; but six quarts are kept for home use, and it is valued far above seven cents a quart, and worth more than that amount in the saving of butter in cooking, making puddings, etc. So it is a very low estimate to call the whole milk worth seven cents a quart. No one could deprive our business friend or his family of their good, home produced milk, if it cost ten or twelve cents a quart. An accurate account is kept of the feed; the man in charge orders at the feed store anything he desires for the cow, and it is all down on a “pass-book.” Here are the figures for one hundred days past: THE COW’S DEBIT AND CREDIT FOR ONE HUNDRED DAYS. _Dr._ 850 lbs. bale Hay, at $22 per ton $9.35 1,000 lbs. Corn Meal, at $1.35 per 100 lbs 13.50 400 lbs. Bran, at $1.30 per 100 lbs 5.20 200 lbs. Fine Feed, “Shorts,” at $1.55 per 100 lbs 3.10 20 bundles of bedding Straw, at 10c. 2.00 Paid man for care and milking, $1 per week 14.30 ------ Total expenses for 100 days $47.45 _Cr._ 1,200 Quarts of best milk (12 quarts per day) at 7c. $84.00 ------ Money profit in 100 days $36.55 Or, to put it in another way, the six hundred quarts sold actually brought in forty-two dollars cash, and the entire six hundred quarts used at home cost five dollars and forty-five cents. The cow cost, say, sixty-five dollars. The entire care, which was not paid in the surplus of milk above twelve quarts per day, is charged in the expenses above. The manure produced, if sold, would more than meet interest on the cost of cow, and any depreciation in value by increasing age. Allow the above average to be kept up only two hundred days in a year, and at the end of that time suppose the cow is sold for half price (thirty-two dollars and fifty cents), and a fresh one substituted, there would still be a gain of forty dollars and sixty cents for two hundred days, or for a year a profit of seventy-four dollars and ten cents.