y preserved by a methodical arrangement of the
home budget, and happiness is laid up for use both here and hereafter.

We may then ask how this general scheme may be adapted to homes in the
countryside. The financial plan for the farm home ought not to present
any difficulty, but it seems to, and for two reasons. In the first place
the money generally arrives in bulk in connection with harvests, not
scattered along through the year as in most other forms of business. But
one would think that this peculiarity would aid system; to know all in a
month what is to be available for twelve should be the most effective
basis for a wise plan.

Second, a large part of the supplies for the farm home come directly
from the farm without intervention of butcher, baker or candlestick
maker. This, again, ought not to prove a difficulty. Why not record the
farm-supplies on the day book at market prices, as if they did come from
butcher and grocer? This is the normal, systematic and efficient thing
to do. It is only the close interweaving of farm and house functions,
that makes it seem difficult; but in spite of this a carefully worked
out and closely followed system of bookkeeping will give aid at nearly
every point.

May we, however, ask a further question? In trying to make just and
equitable plans in the unique structure of the farmstead, how shall we
place a value upon the labor of the house administrator? The farm home
is an absolutely essential part of the farmstead, its heart and focus.
The business of the home is a part of the business of the farm. Whatever
the woman does to fulfil her duty in the home, to make the output of the
home a real productive contribution, is of actual economic value to the
farm business, and should be appreciated as such. If by specially good
management, by industry and thrift, she can make an unusually good
showing in her administration, lessen expenses by saving, increase
energy by a studied dietary, make children more efficient and the family
happier and healthier, she should be the more appreciated as a business
partner whose service is invaluable and who is well worthy of her share
of the profits.

If, then, besides these duties that are the normal work of the
homemaker, she is able to add such work in the farmstead as belongs to
the farming business, such as the care of the cream and butter,
providing meals for the farm hands, care of stock, chickens, bees,
lambs, or the garden, she takes the