Therefore, in review, the cow has been carried through the year with the one and one-half acres rented for thirty dollars, and forty-five dollars expended for hay and grain. Against the manure taken for my garden may be placed the cleanings of the poultry house, the contents of the earth-closet, and the garden refuse and bedding, all of which go into the compost heap. The item of labor alone remains, and as all that has been hired (including the plowing of the garden) was paid from sales of surplus roots, no further account is taken of that; my own time was well spent, as the balance sheet shows. Last August, we fully determined that it would be better for the family cow to be fresh in September than in the spring. The heat of summer is the time when it is most difficult to keep a cow properly fed for a good flow of rich milk on a little place like this. It is the time when milk is plenty and cheap, if one wants to buy, and most difficult to manage or dispose of if one has much on hand. It is almost impossible to make good butter in dog-days, living as we do, with no special appliances, and it is not worth while for us to get a patent creamer and a supply of ice. In the spring, we don’t want a dry cow, but are willing to have one in August. July, with its increasing heat and decreasing pasturage, is a favorable time to dry off a cow. The keeper of one cow can not afford to have her dry more than six weeks in the year, and may manage to have this period four weeks, or even less. Accordingly, I have arranged for “June” to come in next September, and shall in future practice “winter-dairying.” Indeed, we have done so the past season, for with liberal feeding of a succulent character, the cow has held out well in her milk. She is now giving between five and six quarts a day, while not yet on grass, and her total yield for eleven months, since June first (or rather for the year), is found to be two thousand seven hundred and forty-six quarts. Here is my third year’s annual account with “June:” EXPENSES. Interest at 7 per cent. on cost of cow $ 4.55 Rent of 1½ acres of land 30.00 Hay left from last year 2.00 1½ tons of Hay bought 28.50 350 lbs. of Cotton-seed Meal and freight 6.80 159 lbs. Corn-Meal 1.50 200 lbs. Bran @ $1.15 per cwt 2.30 ------ Year’s expense $75.65 RETURNS.