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Show tt!7. ! t nriAH basct Tree Tops Are Best Farm Inventory Get Fertilizers Guide for Cutting Should Be Made in Compact Form Best Time Usually Is First of Year; How to Set Values and Depreciation. The best time to take a farm Inventory is when there is the least to figure. Tor general crop and sock farnH, this Is usually some time between January 1 and the time when spring work begins, says the State College of Agriculture at Ithaca, N. T. Probably the best time to take an Inventory on a poultry farm is lust after the pullets are put into winter quarters. Farmers fortunate enough to have worry about Income taxes should take their inventories on January 1. There Is no set date for taking an Inventory; any convenient time will do. It should, of course, be taken on approximately the same date each year. Estimating Values. In placing values on stock and machinery, a good general guide 13 to estimate the price the animal or machine would bring providing the owner had a reasonable length of time to dispose of it This figure will usually be about the price one would have to pay for something just as farm auction. good at a There Is no set rule for figuring depreciation on machinery. It should be remembered that depreciation Is much higher on new inventions than on standard pieces of farm equipment. Tractors and harvesters usually depredate faster than wagons and plows. The rate of depredation cn a miscellaneous lot of farm machinery, some old and some new, usually averages about 10 per cent of its Inventoried value of the previous year. However, because the depredation varies on all forms, a good role to follow is to value machinery at shout the price It would bring at a farm auction. Three Things' Needed. "While there are only three things necessary for taking a form Inventory paper, pencil and the Inclination a fourth one will help. This is a copy of the Cornell Inventory record book called How to Take a Farm Inventory and Make a Credit Statement." This book contains simple but comwell-attend- well-attend- ed ed plete directions for taking an Inventory nd for making out a credit etatement, together with space for recording two years? Inventories. Any former who wishes to take an Inventory can get a free copy of this booklet by writing to the college of agriculture at Ithaca, N. Y. i targe Asparagus Plants Not Easy to Transplant Asparagus plants of much size are cot easily transplanted, as they make a vast amount of roots, and In getting jthem up one Is liSely to mutilate the foots so badly that the plants will be det back quite severely. Either fall or spring is the suitable time to do this Work. There is some advantage in fall ppWng, as the ground Is usually In ekiriy good condition then, while In wet and soggy ctrly spring. It may be more is late. It profitable prtfii quite r aspara-plan- ts to taake a new bed of than to attempt transplantand in setting plants, old ones, ing cna but the strong appearing, thrifty tones should be used. Bhubarb dumps may be divided and xcset in fall or spring. Use plenty of gaannre or fertilizer, though not In dutact with the roots, with both rhubarb and asparagus. one-yea- Look Up and Then Down, New Commercial Mixtures Says Extension Forester. With Nitrogen Compounds Let the Look up and then down Is the message tops be yonr guide!" that E. L. ScovelL extension forester of New Jersey, is constantly stressing 1 Increase Plant Food. fertilizers are here than that, they greater consideration Concentrated this season. More to woodlot owners. receive "Far too often woodlot owners In will New York farmers and probfrom I trying to thin out their young timber will be used far more extensive ably of mistake paying growth make the to come, says Prof. too little attention to the tops of the ly in the years EL L. Worthen of the agronomy de- I trees. In so doing they are overlookof the New York State Col- I ing the easiest and surest guide, as- partment lege of Agriculture at Ithaca, N. Y. serts Mr. ScovelL Synthetic Nitrogenous Materials. "The size, shape, and condition of conThe development of the tops of trees are the best Indimixed fertilizers results cators of their relative health and centrated in the manufacture of advances from vigor. Trees that have foil, vigorous materials. These nitrogenous synthetic tops which reach up into the sun in plant food are materials higher light are likely to be the strongest or fish, the vegetable mathan animal, and best trees in the stand. Trees been that have thin, squall top3 which are terials which have commonly for foods of carriers as used plant partially or entirely overshaded by commercial fertilizer. larger trees are likely to be the weakAU the nitrogen in a fertilizer may lings cf the stand. Therefore, if the come through synthetic materials or woodlot owner first looks up to form While an objection has "chemicals." an estimate of the tops of the trees because these concenbeen raised and then looks down to note the condition and character of the stem, he can trated fertilizers do not contain nitrodecide most accurately which trees gen in the form of organic materials, to leave as his timber crop and which experiments do not show any consisttrees to weed out. He will be sur- ent superiority of nitrogen from orprised to discover how easy it is to ganic sources as compared with that Results from conpick out the weaklings and the poorly from "chemicals. formed trees and to leave a full crop centrated fertilizers, although still somewhat incomplete. Indicate an apd of healthy, vigorous, and proximate equal value, pound for individuals. pound, of plant food In concentrated mixtures and In fertilizers of ordinary, Poor Apple Varieties low concentration. Advocate Ratio. Should Be Top-Work- ed of fertilizer will be advised Buyers Because of the advisability of re- more and more to consider using raInducing the number of varieties of ap- tios such as or ples grown in New Jersey, growers stead of the analysis such as ft will find it to their advantage to The analyses which have been used worthless varieties to desirable for years by New York farmers indikinds, says the department of pomol- cate the percentages of plant food ogy at the New Jersey State College contained. However, since concenof Agriculture, Rutgers university. trated fertilizer may carry doable or Numerous odd and unprofitable triple as much plant food as those sorts are grown in the state, many of less concentrated, the use of ratios to which should be removed entirely, represent the plant food contained Inwhile others sould be profitably stead of the exact formula Is advised. to standard varieties. Professor Worthen points out that are well adapted for market produc- It is possible to Injure seeds or young tion. plants unless the rate of application . may be done success- of concentrated fertilizer Is reduced. If a fertilizer replaces a fully on trees less than twenty-fiv- e the rate of application should years old. provided the following precautions are observed: The trees be .reduced one half, for example. should be healthy; not headed toe Special precautions should be takhigh; the scaffold limbs should be en to prevent the fertilizer from comsuitably located so that a desirable ing in direct contact with the seed, shape will result after grafting; but if the rate of application Is not cions should be taken from unduly heavy and if the fertilizer fo terminal shoots or water properly mixed with the soil, crops will not be Injured. sprouts. With trees that are not more than five or six years old, all the new Dairy herd3 of low butterfat prografts may be inserted at one time. ducing cows require less feed and laHowever, with older trees it is often bor, but the pound co3t of butterfat preferable to spend two or three Is greate. than In herds of years cutting away only part of the cows. surface at one time and thereby Insuring proper development In again, out again Js the way some of the grafts and the rest of the formers carry on their hog busipess, tree. and down again, np again go the hog prices In turn. Either staying out of Usually brood sows which have had the business or in It would result In rye pasture during the winter wQ more stable prices. farrow stronger and more thrifty pigs. The use of wheat In the form of flour Is Increasing In the United deThe size of the manure pit will States at the rate of about 8,000.000 pend upon the size of the herd, the bushels a year, according to the Unitmethod of handling the litter, and how ed States can often the pit be emptied. Department of Agriculture. Since 192h the world demand for wheat seems to have In Increased will lot a at the Farm machinery help this farm relief Idea and you dont rate of about 5 per cent a year, due have to wait for congress to act, both to growth In population and per either. capita consumption. so-call- Colloids in Soils Have Much to Do With Plants Now that such words as legumes, humus and bacteria have become familiar to farmers and their relation to the soil fertility Is understood, the term "colloid Is about to claim the attention of soil builders. Soil colloids consist mainly of organic matter-anpartially decomposed mineral substances existing In a very finely divided state. These colloids are im-- j port ant, scientists are finding out, be- cause they have much to do with plant growth. The extent of bacterial ac- don In the soil. Its water holding ca- -j parity and the solubility of the plant foods depend very largely upon the nature of the colloids present. d Fall Plowing for Trees Is Favored by Forester Proper tillage of the son is probably the most necessary prerequisite to successful tree growing, says CL W. Watkins, Nebraska extension forester. He advises the man who plans to set out trees in the spring to plow the ground in the fall. This conserves the moisture and makes a compact, moist soil for planting In the spring. There will be enough moisture stored in the fall plowed land to start the trees in the spring even if there Is very little rain at that time. After the trees are planted, regular cultivation and an occasional hoeing will prevent weed growth and give the trees a chance to get started. well-forme- 1-2- 1, 1-1--1 Windfall apples should be taken from the orchard and used as hog feed instead of selling them to housewives. - Seed wheat should be graded if it contains weed seeds, chaff, straw, dirt, or a large percentage of badly shrunken grain. top-gra- It does not- - pay to gamble with wheat smut You may win for a while-beventually you will lose enough In one season to pay for treating for several years. ut if H El top-jyorke- d. Top-worki- 10-20-1- 0 BARGAIN sheets paper and 100 velcpes with, year race ICO it U en-- 1 01 ll the same of your fara and y address neatly printed. $3.00 If Best linen paper. Only a few f H boxes I kft MATT, YOUR ORDER TODAY fj Roosevelt Standard 1 well-matur- ed mvc Tim mzbdld-imr- rucirr by buying RXBBU23 direct frost tha manu- facturer. 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