HOME AND FARM MAGAZINE SECTION
United States Department of Agriculture Special Page
Bulletins and Special Articles Issued by the Government, of Interest to the Northwest;
Suggestions Covering a Wide Range of Activities; Result of Federal Investigations, Etc.
8
Double-Entry Books for
Co-operative Societies
DOUBLE entry bookkeeping la
urged upon all farmers' co-operative
societies in a recent publication
of the United States Department of
Agriculture, Bulletin No. 17S, "Co-operative
Organization Busiuess Meth
ods." The very life of a co-operative
organization, says the bulletin,
depends upon the confidence its mem
bers possess in it, and such confidence
is impossible unless the records are
unmistakably accurate. The double
entry system is the only one which af
fords a complete check and should,
therefore, be adopted in all cases.
Since the co-operative organiza
tion acts as the agent of the grower
in marketing his product, the books
of the organization must not only
contain the usual records of any
business enterprise, but must also
show a clear record of each grower's
shipments. The system must be suf
ficiently elastic to take care of the
maximum volume of business at the
busy seasons and at the same time be
economical.
The six essential requirement for
such a system are stated in the bul
letin as follows:
(a) A complete set of financial
records showing the business trans
actions and the results thereof.
(b) A record of each member's
transactions with the organization.
(c) Capability of taking care of a
maximum amount of business during
the shipping season.
(d) Capability of returning to the
members the proceeds from their
products within a reasonable time.
(e) Clear pooling records when
kept, so that any discrimination can
be shown quickly.
(f) Auxiliary records which will
give statistics and valuable informa
tion for the conduct of the business.
These records must be accurate.
The necessity for providing a reg
ular system for safeguarding the
cash is also emphasized in this bul
letin, and nine precautions are given
which it is said should be adhered
to strictly.
(1) All entries of cash should be
explicit, and items supporting such
entries should be filed so that they
are accessible for reference and veri
fication. (2) No entries should be recorded
in the cashbook which do not relate
to cash.
"(3) The full receipts of each day
should be deposited in the bank.
(4) All canceled checks should be
filed in numerical order.
(5) Duplicate checks should al
ways be covered by indemnity bonds.
(6) Reconciliation should be made
each month between cash or check
register and bank pass-book balances.
(7) Permanent record of these re
conciliations should be made.
(8) Checks, sale3 slips, receipts,
etc., should be numbered with a num
bering machine. Any which are
spoiled should be marked void and
left in the book.
(9) A' regular system should be
used for the acknowledgment of all
cash sales or miscellaneous cash items
received.
The auditing of accounts also
should receive more attention than is
frequently the case. At least once a
year an expert accountant should go
over the books of the organization.
To minimize the cost of this, small
associations or circles can be formed
by the organizations within a certain
radius and a competent auditor can
be engaged to do the auditing for all.
Unnecessary.
A hungry customer seated himself
at a table in a quick-lunch restaurant
and ordered a chicken pie. When it
arrived he raised the lid and sat gaz
ing at the contents intently for a
while. Then he called the waiter
"Look here, Sam," he said, "what
did I order?
"Chicken pie, sab."
"And what have you brought me?"
"Chicken pie, sah."
"Chicken pie, you black rascal!"
the customer replied. "Chicken pie?
Why, there's not a piece of chicken in
It, and never was."
"Dat's right, boss dey ain't no
chicken in it."
"Then why do they call it chicken
pie? I never heard of such a thing.'
"Dat's all right, boss. Dey don't
have to be no chicken in a chicken
pie. Dey ain't no dog In a dog
biscuit, is dey?"
Potatoes Make a Good
Substitute for Bread
IP wheat remains at its present high
figure or continues to rise in price
and if there is a corresponding in
crease In the price of bread, scien
tists In the United States Department
of Agriculture suggest that the ordi
nary household will find It advantage
ous to eat more potatoes and less
bread.
With potatoes at 60 cents a bushel,'
10 cents worth or 10 pounds will
give the consumer a little more actual
nourishment than two one-pound
loaves of bread at 5 cents each. The
protein and fat are present in appre
ciably larger amounts in the bread,
but the potatoes will be found to fur
nish more carbohydrates, and more
heat units.
Carbohydrates (starch) contribute
greatly to the energy value of any
diet and since potatoes are rich in
these, families that wish to expend
their money to the best advantage
are recommended to consider wheth
er they cannot make a more extended
use of them. They are easy to cook
and when prepared in different ways
can be made to lend variety to the
winter diet when green vegetables
are hard to obtain.
Like other foods relatively rich in
carbohydrates, however, potatoes
should be eaten with foods corre
spondingly rich in protein, such as
milk, meat, eggs, etc., and with foods
like butter, cream and meat fat to
supply the fat that the body needs.
Under normal conditions in Europe
and America the potato ranks next
to bread as a carbohydrate food. If
prices change sufficiently to make it
desirable from a financial point of
view there is no scientific reason why
potatoes should not be substituted to
a great extent for bread.
In addition the potato like many
fruits and vegetables, helps to neu
tralize an acid condition in the body.
This is another reason for its being
eaten in combination with meat, fish
and other animal foods.
Many Varieties From
Native American Plum
THE wild North American plum has
given rise to more cultivated va
rieties than any other of the native
fruits except the grpe. These varie
ties have mainly originated in the
Mississippi Valley, Iowa alone having
furnished 175, Minnesota 74, and
South Dakota 44. In Texas 97 va
rieties have originated.
In these Western and Southern re
gions where several of the species ap
pear to have reached their greatest
perfection in the wild condition the
greatest development in the future,
under cultivation, may probably also
be expected to take place, according
to a new bulletin of the United States
Department of Agriculture (No. 172)
entitled "The Varieties of Plums De
rived from Native American Species."
The new publication is a profes
sional paper which should be of
especial interest to the growers of
fruit, particularly those engaged In
plum breeding. It gives a list of na
tive varieties and hybrids showing the
origin of each variety and the species
to which it belongs, which should be
of considerable value to the nursery
man and orchardlst.
With few fruits has there been an
equal opportunity to report step by
step the advance which has been
made since the original of the first
named variety was planted and culti
vated in a garden. The new bulletin,
therefore, places on record a distinct
achievement of American horticultur
ists who have developed a fruit the
value of which was long overlooked.
Foxy Pa.
"He is very popular with his wife
of late." "And him such a flirt.
How does he do it?" "She called
him up the other day and said:
'Hello, darling,' and he recognized
her voice and replied: 'You have evi
dently made a mistake; I am not your
darling. I have the dearest, sweet
est, most beautiful wife in the world,
and she Is the only woman I permit
to call me darling!' "
March Estimate of Grain Crops
THE crop reporting board of the
bureau of crop estimate, from
reports of correspondents and
agents, estimates that the amount of
wheat on farms March 1, 1915, was
about 152,903,000 bushels or 17.2
per cent of the 1914 crop, against
151,809,000 bushels or 19.9 per cent
of the 1913 crop on farms March 1,
1914, and the 156,483,000 bushels or
21.4 per cent of the 1912 crop on
farms March 1, 1913. About 60.7 per
cent of the crop will be shipped out
of the counties where grown, against
53.9 per cent of the 1913 crop and
t1.6 per cent of the 1912 crop so
shipped.
The amount of corn on farms
March. 1, 1915, was about 910,894,-
000 bushels or 34.1 per cent of the
1914 crop, against 866,392,000 bush
els, or 35.4 per cent of the 1913
crop on farms March 1, 1914, and 1,-
289,655,000 bushels or 41.3 per cent
of the 1912 crop on farms March 1,
1913. About 18.6 per cent of the
crop will be shipped out of the coun
ties where grown, against 17.2 per
cent of the 1913 crop and 21.8 per
cent of the 1912 crop so shipped.
The proportion of the 1914 crop
which Is merchantablo Is about 84.5
per cent, against 80.1 per cent of the
1913 crop and 85.0 per cent of the
1912 crop.
The amount of oats on farms
March 1, 1915, was about 379,369,-
000 bushels or 33.2 per cent of the
1914 crop, against 419,476,000 bush
els or 37.4 per cent of tho 1913 crop
on farms March 1, 1914, and 604,
216,000 bushels or 42.6 per cent of
the 1912 crop on farms March 1,
1913. About 29.4 per cent of the
crop will be shipped out of the coun
ties where grown, against 26.5 per
cent of the 1913 crop and 30.9 per
cent of the 1912 crop so shipped.
The amount of barley on farms
March 1, 1915, was about 42,889,000
bushels or 22.0 per cent of the 1914
crop, against 44,126,000 bushels or
24.8 per cent of the 1913 crop on
farms March 1, 1914, and 62,283,000
bushels or 27.8 per cent of the 1912
crop on farms March 1, 1913. About
45.1 per cent will be shipped out of
the counties where grown, against
48.4 per cent of the 1913 crop and
53.7 per cent of the 1912 crop so
shipped.
Soil Considerations
for Grower of Apples
DEPTH of subsoil as a necessity for
successful apple growing Is
strongly emphasized in a new bulletin
of the United States Department of
Agriculture (No. 140) which, al
though dealing primarily with condi
tions in Connecticut and Massachu
setts, contains much information of
value to orcbardlsts all over the
country.
The presence of unbroken rock,
large ledges, or hardpan within three
feet of the surface, the bulletin con
siders prohibitive, and a soil depth
of at least six feet is almost a neces
sity. An even greater depth is de
sirable. There Is also no foundation
tor the popular belief that the pres
ence of stones is useful. Their only
benefit is to loosen to some degree
the excessive compactness of clayey,
stiff soils which, however, are never
the best fitted for fruit growing.
True hardpan, the bulletin points
out, is not a clay loam which may
under certain circumstances consti
tute a desirable subsoil, but is a mix
ture of sand, gravel, Boll and clay
with more or less cementing material
which binds the mass together so
that the movement of moisture in
both directions Is seriously impeded.
where hardpan Is found close to the
surface it can sometimea be broken
up by the use of dynamite. This,
however, is an expensive process and
with tho prevailing prlceB for good or
chard lands, it will te better for the
fruitgrower to select soli which does
not require it.
The cultural methods employed In
an orchard should always be flexible
and .adapted to the Individual soil
characteristics. It Is better to adapt
the varieties to be grown to the soil
rather than to attempt to change the
nature of the latter.
For any kind of orchard planting
the soil should be deep, well drained,
and friable, yet not so porous as to be
droughty. The exact soil best suited
to each variety of apple will depend
largely, however, on such climatic
factors as the range of temperature,
the rainfall, the surface drainage, ex
posure, etc. If these climatic fac
tors are unfavorable for any given
variety the character of the soil will
not make it possible to grow this
fruit successfully unless it serves to
offset the unfavorable conditions.
For example, apples ripen a little
later on a northerly Blopo than on a
southern one. They also ripen earlier
on a sandy loam than on heavier
soils. Thus a light soil on the north
6lde of a hill may produce earlier
fruit than a heavier one on the south
side.
STOCKS OF WHEAT AND CORN ON FARMS, AND PRICES, MARCH 1,
BY IMPORTANT STATES.
STATE.
Pennsylvania. ,
Ohio
Indiana
Illinois
Michigan. . . . . .
Wisconsin
Minnesota
Iowa
Missouri i
North Dakota.
South Dakota.
Nebraska.. ...
Kansas
Kentucky
Tennessee. . . ..
Texas
Oklahoma
Montana. , . ,
Colorado. . .. , .
tlfnh
Idaho
WunhlnKton.
Oregon
WHEAT. CUll.N.
Millions of I Price, Millions of Price,
Bushels. t Cents. Bushels. . Cents.
IFlve Flve
Yr. Year
Av. 191G. 1914. 1916. 1914. Av. 1915. 1914.
1 1 1 1 1
B.5 6.6 6.9 142 95 21.8 21.7 20.4 S3 71
8.0 9.8 8.1 141 92 45.7 54.1 60.6 73 63
6.5 8.0 6.5 142 91 68.8 65.3 74.3 70 61
6.6 7.1 6.2 134 87 99.0 101.6 150.0 68 60
4.0 3.3 8.9 139 92 19.5 18.0 18.4 73 66
0.9 1.3 1.1 132 83 18.9 24.7 18.7 71 59
10.3 19.7 17.5 126 83 26.4 33.6 27.2 62 50
3.0 4.3 3.6 137 79 140.2 125.2 147.3 65 56
6.9 6.7 5.6 137 87 38.0 28.4 71.3 76 72
15.5 15.0 20.0 134 80 2.7 2.2 1.4 67 67
6.9 9.2 10.0 128 78 23.4 20.9 19.2 62 64
10.9 13,7 12.4 131 74 71.3 27.4 64.3 64 60
30.1 10.4 12.6 133 79 29.2 1.4 44.6 74 71
1.3 1.3 1.4 143 97 84.7 25.4 35.3 77 79
1.8 1.3 1.5 143 103 33.0 28.9 83.8 81 82
1.5 1.4 1.0 139 90 28.7 49.0 86.4 96 87
4.8 1.4 2.1 130 80 10.0 9.4 19.2 88 75
3.5 4.8 3.4 120 65 0.2 0.3 0.1 . .
2.0 2.3 2.2 120 75 4.0 2.0 1.8 68 68
1.7 1.8 1.8 181 715 O.l T-4
2.4 2.7 2.9 122 67 O.l SO 73
5.0 0.4 0.3 128 77 0.2 0.2 O.l 08 71
1.8 1.7 2.1 128 80 0.1 0.1 O.l 100 77
152.9 lRl.8jl50.6ll3S.ti 83.1 910.9 866.4 1.036.6 75.1 69.1
Pack "Spuds" for South
America With Due Care
NEW markets in South America
opened by the war to potato
growers in this country are being en
dangered by lack of care In packing
and shipping, according to reports re
ceived by the United States Depart
ment of Agriculture. Before the war
South America was supplied with Its
potatoes, in great measure at least,
from Europe, and these orders have
now been diverted to this country.
Federal inspectors stationed In
New York who have Inspected pota
toes offered for shipment to see that
they complied with the requirements
of the importing countries, report,
however, that because of the long
voyage and the high temperatures en
countered In the tropics, certain ship
ments from New York to Brazil and
Uruguay have arrived In bad condi
tion. Some of these potatoes were
found to have been attacked by fungi
causing a soft rot, and others which
appeared perfectly sound externally
were black in the center.
To obviate this difficulty, shippers
are urged to take a fow simple pre
cautions. In sorting and packing po
tatoes for export through the tropics
the following points should be care
fully obKerved:
1. All badly bruised or cut pota
toes should be thrown out.
2. Frosted potatoes should be ex
cluded. 3. No potatoes that have even
small spots of dry rot or that show
the sunken discolored spots caused
by late blight should be included.
4. Barrels should be well ventil
ated by cutting a liberal number of
holes in their sides.
5. Shippers should insist that the
potatoes be stowed in a cool, well
vonilated part of the vessel.