Probably no occupation in the world can compare with farming in the opportunity that it offers for the _losing_ of money. Nothing is so enticing as slate-and-pencil farming. Ten acres of land can be ploughed, manured, and planted with corn, and the crop can be well cultivated and harvested for so many dollars. Such land with such manuring and cultivation may be trusted to yield so many bushels of corn to the acre; and, after making due allowance for chance, the balance of the calculation shows a snug profit. In like manner we may figure out a corresponding return from the hay-fields, from the root-crops, from two or three acres of potatoes, and from a patch of garden-truck for which the neighboring village will furnish a good market. Then the poultry will return a profitable income in eggs and in "broilers;" and altogether it is easy for an enthusiastic person to show how interest on invested capital and good compensation for labor are to be secured in agriculture. But when the test of practice is applied to our well-studied and proven scheme; when we see how far our allowance for "chances" has fallen below what is needed to cover the contingencies of late springs, dry summers, early frosts, grasshoppers, wire-worms, Colorado beetles, midge, weevil, pip, murrain, garget, milk-fever, potato-rot, oats-rust, winter-killing, and all the rest; when we learn the degree of vigilance needed to keep every minute of hired labor and team-work effectively employed; and when we come finally to the items of low markets and bad debts,--we shall see how far these and similar drawbacks have undone our arithmetic, and how often our well-contrived balance must be taken into the footings of the other column of figures. The regular work of the farmer, as indicated in the foregoing sketch of his occupations, and as perceptible to the summer boarder who watches his work from the piazza, although arduous and exacting, may be quite compatible with a happy life; and, when we estimate the promise of the occupation as offering a pleasant livelihood, no able-bodied man need be deterred by it. But when we add this long list of contingencies, and consider the ceaseless anxiety that they bring, we may well hesitate before adopting such a life for ourselves or desiring it for our children. No true estimate of the developed character of the farmer can be formed without giving due value to this uncertain factor in the calculation.