Every difficult question in the apportionment of these separate accounts should be talked over thoroughly. Each member should endeavor to see the question in the abstract, pure from every selfish impulse. Each should try to see it from the other's standpoint, freed from prejudice, and in the dry light of reason.
By working out these problems for several years, it may be possible to bring the sums set apart for certain purposes down to fixed amounts. But it must not be forgotten that the general cost of living varies—who does not know that, alas!—from year to year. We have green years and slack years; therefore we are not to be blamed if we do not always live up to an ideal standard. Besides, we need a new cloak one year and do not need one the next. New-cloak-year cannot be always last year or always next year; it sometimes must be this year!
The comfort of a family budget can hardly be imagined by those who have a family to plan for and have not tried this system. You know what you have to do with; you can plan and thus reduce expenses where they can most conveniently be shaved off and not feel it so much. The husband will have the comfortable assurance that he is obeying that great principle of efficiency that calls for a "square deal" in the human group with which he has most to do. The wife knows that when she is taking a sum of money to use for herself or for her family she is not asking a favor; she knows that she will never hear the dire question, "Where is the dollar I gave you last month?" Immense quantities of self-respect are carefully 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 part of a farm hand or a farmworker, she is a unit in the farm business as well as a partner, and should have the value of the service she performs paid to her in wages. Of course we hate the word. We want at least the mother in the home to be the final unmerchantable thing there. But there are families in the country scattered here and there who painfully need some such planning of home affairs as this. If the happier women would move on lines of economic system, even though they do not themselves feel tragic need for it, but just in the interest of scientific accuracy and efficiency, the other wives would be happier and all life in the home realm would have a better adjustment. As long as the farmstead is a combination of home and farm business, the presiding genius in this combination may work for love many hours in the day; but where work is done by the woman administrator that a house servant, if one were employed, would be doing and would be paid for doing, the woman administrator, the mother in her function of housekeeper, should be paid in money at commercial rates for those services; and this should be accurately recorded day by day and week by week and taken full account of in the budget.
The spirit that will uphold the mind and heart during the instalment of such plans is the desire to know with scientific accuracy what the annual budget of the house is and likewise what the budget for the farm business is, and what each contributes toward the success of the other. That each institution will be more efficiently run under such a system, and that the elastic interplay of the two will move more harmoniously, with less friction, and with a larger output of happiness for all, admits of no possible doubt. Also that the Country Girl of to-day will be anything less than fitted, disciplined and willing to act well her vigilant part in this plan is equally inconceivable.
In order to meet this situation the average Country Girl no doubt needs training in system and in bookkeeping. She needs to adopt a point of view. She must take into account two things: first, every item, however small, is important; second, every item, however small, must be recorded. The apron-pocket should have pencil and tiny pad in it all the time, except that every few minutes it must come out to receive a record. One of the most important principles of efficiency is that we should record our daily or momently efforts. We must know exactly what we have been able to do before we can take a long breath and try to do more. All this the Country Girl of to-day may do for her present home; and in her future home, if she does not do it, she will be completely out of tune with her time.
In a thoughtful and courteous book on rural conditions in the United States, by a distinguished English observer, the suggestion was made that the woman in the farm home is the fitting person to keep the accounts. The author decides this by her leisure (save the mark!) and by her well trained faculty for detail.