INVESTMENT.—CREDIT.
Premises worth$15,000 00
Trees (besides improving the premises)350 00
Asparagus-bed (if successful)150 00
Bean-poles (if not stolen)2 00
Dandy Jim (would be glad to take)200 00
Cushy (would not sell her for)200 00
Nest-egg (all but one lost)05
Total$15,902 05

The increased value in the trees is due to the fact that they have been standing some months, and are really worth so much more on one’s place than crowded together in a nursery. A few may die—but it is not well to anticipate misfortunes—and the expense of replacing them will, in such case, fall into the annual account of the succeeding year.

YEARLY EXPENDITURE.
Interest on investment$1050 00
Strawberry plants20 00
Seeds3 75
Damages to furniture25 00
Repairs of wagon (yearly expenditure so long as Dandy Jim remains with me)50 00
Chickens105 00
Total$1253 75
YEARLY PROCEEDS.
Expense of trip to Newport or Saratoga saved $2000 00
Proceeds from suit against express-men50 00
Costs, ditto200 00
One mink skin25
Total$2250 25

The profits of my first year were not large, but sufficient to induce me to continue the experiment. There may be some few items of expense, such as neglect of business, which are omitted; but the amount is difficult to compute, and rather too remote, as we lawyers say, for the business might have been neglected in any event. The mink skin was taken at a bad season of the year for the fur; it is included among the annual receipts as an offset to the chickens, and in the confident expectation that if another mink were to do similar damage he would suffer the same fate. The clear profit may be set down at $1000 in round numbers, which was entirely satisfactory, considering the unusual difficulties that presented themselves, and which more experience and less drought would probably remove in succeeding years. It will be observed that the costs of suit are included, although the case is not yet tried; but as it is a question involving a long account of many items, and is brought by a lawyer, the judge will probably refer it to another lawyer, who will undoubtedly perceive the justice of the claim. The amount of both recovery and costs is rather understated, if any thing. This is a source of profit that could only be counted on by one of the profession; a non-professional would probably find it the other way; but, as the damages are charged, the receipts must go against them. The saving on the trip to Newport or Saratoga is fairly included, as none of my readers would expect me to pass the summer in town.

This was certainly, taken all in all, a flattering exhibit, as, with the charming and original author of “Ten Acres Enough,” when he forgot to put any clothing on the backs of his wife and daughters, we must not confine our view merely to the humdrum matter of fact affairs of every-day life, but must look at the whole subject from a higher stand-point. Think of all the pleasures, intellectual and physical, of the change from the dull, dreary city streets to the lovely country roads—from the nasty Croton, running through its poisonous leaden pipes, and vulgarly penetrating into every room on every story, to the pure, sparkling well-water, so fresh and delicious (after the cat was removed), drawn from the deep well by pump or bucket. Think of going from the unhealthy atmosphere of overcrowded New York, where sickness of all kinds is on the look-out for its victims—where pestilence stalks in the noonday—to the invigorating air of Flushing, where a slight attack of chills and fever, if it does happen, is rather an agreeable variety. Think of escaping from the offensive over-supply of Fulton and Washington Markets, and the consequent difficulty in making selections for the daily returning dinner, and being every morning informed by the butcher-boy that you can have a beefsteak or mutton-chop, and nothing else, according as hairy or woolly cattle are cheapest. Think of all these advantages, apart from pecuniary considerations!

In a moral aspect, the advantage is equally striking. No late hours or evening dissipations at Flushing—no demoralizing club-life—no theatrical entertainments—no political meetings. Occasionally, perhaps, some exponent of the water-cure theory, some second-rate necromancer, some believer in spiritualism, or some devotee of cold water, gives a lecture at the town hall; but these can scarcely rise to the dangerous dignity of dissipations, and are agreeably somnolescent in their influence. Husbands are not apt to be led away by them into neglecting their wives, nor literary or professional men into deserting their books; while for the youth of either sex these attractions are not excessive. Once in a while there may be a public ball, but, as every one has been seeing every body else every day in every week for months, if not years, and as nothing but ice cream, cakes, and lemonade are served round, it is a mild species of orgy at worst.

But, to escape from moral considerations and to return to practical ones, it will be observed that the pig does not appear in the accounts; this is due to what may properly be called an accident, and can not be blamed to the writer. Piggy grew finely, and toward Christmas Patrick butchered him in artistic style, and brought him to the city. He must have weighed 220 lbs., although, not having scales sufficiently strong to sustain that weight, I can not be positive that he did not exceed it; but, unfortunately, the price of pork was then only five cents per pound, which would have brought him to eleven dollars, whereas we had paid twelve for him six months before, and put a goodly amount of corn, to say nothing of swill, into him besides. He was not for sale, however, being intended for the salting-kettle, and I proceeded to cut him up.