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 price, I asked two cents apiece for them. This I should have considered dirt cheap last June, when I was going down the rows with the hoe. If any one thinks that two cents each is high, let him try to raise them.