t an even $100,000, which at five per
cent would mean $5000 a year,--where can you get house, lawns, woods,
gardens, horses, dogs, servants, liberty, birds, and sun-dials on a wide
and liberal scale for $5000 a year, except on a farm like this? You
can't buy furs, diamonds, and yachts with such money anyhow or
anywhere, so personal expenditures must be left out of all our
calculations. No, the wage account will always be the large one, and I
am glad it is so, for it is one finger of the helping hand."

"You haven't finished with the figures yet. You don't know what to add
to our _permanent_ investment."

"That's quickly done. _Nineteen thousand five hundred and ninety-five
dollars_ from twenty-two thousand seven hundred and sixty dollars leaves
three thousand one hundred and sixty-five dollars to charge to our
investment. I resent the word 'permanent,' which you underscored just
now, for each year we're going to have a surplus to subtract from this
interest-bearing debt."

"Precious little surplus you'll have for the next few years, with Jack
and Jane getting married, and--"

"But, Polly, you can't charge weddings to the farm, any more than we can
yachts and diamonds."

"I don't see why. A wedding is a very important part of one's life, and
I think the farm ought to be _made_ to pay for it."

"I quite agree with you; but we must add $3165 to the old farm debt, and
take up our increased burden with such courage as we may. In round
figures it is $106,000. Does that frighten you, Polly?"

"A little, perhaps; but I guess we can manage it. _You_ would have been
frightened three years ago if some one had told you that you would put
$106,000 into a farm of less than five hundred acres."

"You're right. Spending money on a farm is like other forms of
vice,--hated, then tolerated, then embraced. But seriously, a man would
get a bargain if he secured this property to-day for what it has cost
us. I wouldn't take a bonus of $50,000 and give it up."

"You'll hardly find a purchaser at that price, and I'm glad you can't,
for I want to live here and nowhere else."

CHAPTER LXVI

LOOKING BACKWARD

With the close of the third year ends the detailed history of the
factory farm. All I wish to do further is to give a brief synopsis of
the debit and credit accounts for each of the succeeding four years.

First I will say a word about the people who helped me to start the
factory. Thompson and his wife are still with