6 JUNE 1903, Page 26

The Farmer's Business Handbook. By Isaac Phillips Roberts. (Macmillan and

Co. 4s. 6d. net.)—This book comes from Cornell

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University, to the ideals of which it is especially suited. It will be understood, at the same time, that the English reader will have to allow for a certain difference of method. But Mr. Roberts's main contention, Keep accounts, is as appropriate on this side of the Atlantic as on that. Nor should these accounts concern money only. The dairy-farmer, for instance, should keep a daily milk record, specifying the yield of each cow. Without such a record it is difficult to improve the herd, or, rather, the herd cannot be improved up to the highest possible point. Inci- dentally one learns some interesting facts. In the record of ten cows we find the highest weekly yield of the best milker l82.8, somewhat over a hundred gallons ; the yield of the ten was 547 gallons, possibly worth ..t5 after paying freight. (As the return was for a week in July, the annual yield would be, say, £200.) Allow for labour, rent of land, and extra food, and a fair profit would result.