Interest 7 per cent on cost of cow $ 4.55 4 tons of Hay, av. $20 80.00 500 lbs Oats in straw 4.25 960 lbs. Wheat Bran, @ $1.20 11.52 350 lbs. Corn-Meal @ $1.10 3.85 4 bus. Oats @ 55c. 2.20 ------ Expended $106.37 Less 400 lbs. Hay on hand 3.00 ------ Year’s expense 103.37 ====== RETURNS: 155 qts. Milk sold @ 7c. $ 10.85 311 qts. Skim-milk, @ 3c. 9.33 ------ Sales $ 20.18 620 qts. Milk for family, @ 7c. 43.40 123 lbs. Butter made, @ 35c. 43.05 ------ Year’s return $106.63 ====== Memorandum—Cost $103.37 Less sales 20.18 ------ 83.19 Plus purchases— 88 qts. Milk 6.16 52 lbs. Butter 16.64 ------ Cow products cost family $105.99 ====== Here is a net balance of three dollars and twenty-six cents in favor of the cow, without allowing anything for the abundant supply of skim-milk and butter-milk which has been profitably used in the poultry yard as well as at the house—or for the big compost heap, which could readily be sold. The figures also show that the family has had a better supply of cow products than last year, at seven dollars and sixty-five cents less expense. No labor is charged, for I am not so much keeping an exact account of the maintenance of the cow, as of the profit of my keeping one, taking care of her myself. And no credit is given for manure, as I mean to apply that to reducing the cost of keeping in the future. The cow might have been fed at less cost, but I intended to have her improve on my hands, and she has done so. “June” now weighs seven hundred and sixty-two pounds, is about to have her third calf, and is certainly worth more than was paid for her. Altogether, in spite of unfavorable conditions there is no occasion to complain of the result of the year.