"Only on the home forty, Polly. I will expound this matter to you some time until you fall asleep, but not to-day. We have other business on hand. I want to give you this warning to begin with: you are not to jump to a conclusion or on to my figures until you have fairly considered two items which enter into this year's expense account. I've built an extra hog-house and have bought ten thousand bushels of grain, at a total expense of about $6000. Neither of these items was really needed this year; but as they are our insurance against disease and famine, I secured them early and at low prices. They won't appear in the expense account again,--at least, not for many years,--and they give me a sense of security that is mighty comforting." "But what if Anderson sets fire to your piggery, or lightning strikes your granary,--how about the expense account then?" "What do you suppose fire insurance policies are for? To paper the wall? No, madam, they are to pay for new buildings if the old ones burn up. I charge the farm over $200 a year for this security, and it's a binding contract." "Well, I'll try and forget the $6000 if you'll get to the figures at once." "All right. First, let me go over the statement for the last quarter of the year. The sales were: apples, from 150 old trees at $3 per tree, $450; 10 calves, $115; 360 hens and 500 cockerels, $430; 5 cows (the common ones, to Jackson) at $35 each, $175; eggs, $827; butter, $1311; and 281 hogs, rushed to market in December when only about eight months old and sold for $3.70 per hundred to help swell this account, $2649; making a total for the fourth quarter of $5957. "The items of expense for the year were:-- "Interest on investment $5,132.00 New hog-house 4,220.00 10,000 bu. of grain 2,450.00 Food for colony 5,322.00 Food for stock 1,640.00 Seeds and fertilizers 2,155.00 Insurance and taxes 730.00 Shoeing and repairs 349.00 Replenishments 450.00 "Total $22,760.00 "The credit account reads: first quarter, $2030; second quarter, $2221; third quarter, $5387; fourth quarter, $5957; total, $15,595. "If we take out the $6670 for the extra piggery and the grain, the expense account and the income will almost balance, even leaving out the $4000 which we agreed to pay for food and shelter. I think that's a fair showing for the three years, don't you?" "Possibly it is; but what a lot of money you pay for wages. It's the largest item." "Yes, and it always will be. I don't claim that a factory farm can be run like a grazing or a grain farm. One of its objects is to furnish well-paid employment to a lot of people. We've had nine men and two lads all the year, and three extra men for seven months, three women on the farm and five in the house,--twenty-two people to whom we've paid wages this year. Doesn't that count for anything? How many did we keep in the city?" "Four,--three women and a man."