It would, of course, be several
years before the fruit would make much showing, but I am a patient man,
and could wait.

CHAPTER LXV

THE END OF THE THIRD YEAR

"Polly," said I, on the evening of December 31, "let's settle the
accounts for the year, and see how much we must credit to 'experience'
to make the figures balance."

"Aren't you going to credit anything to health, and good times
generally? If not, you don't play fair."

"We'll keep those things in reserve, to spring on the enemy at a
critical moment; perhaps they won't be needed."

"I fancy you will have to bring all your reserves into action this time,
Mr. Headman, for you promised to make a good showing at the end of the
third year."

"Well, so I will; at least, according to my own estimate; but others may
not see it as I do."

"Don't let others see it at all, then. The experiment is yours, isn't
it?"

"Yes, for us; but it's more than a personal matter. I want to prove that
a factory farm is sound in theory and safe in practice, and that it will
fit the needs of a whole lot of farmers."

"I hardly think that 'a whole lot of farmers,' or of any other kind of
people, will put $100,000 into a farm on any terms. Don't you think
you've been a little extravagant?"

"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. Firs