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„ oW MUCH AUK YOU "V MAKING OH LOSING (By O. T. Harper in the National Field.) / one thing that will probably help ore than any other in the working "°t of a successful marketing plan is "1 keeping of farm records. We '_, t0 Know what a thing has cost '!, before we put it on the market. 1 if a manufacturer did not know how m uch his products cost him. l, o w would he know what price to ' ut on them? ' do you know what you ought to ret or each of your products in or er to be able to stay in the busi ness? ' do you know how much you make or lose each year? Doi you know whether you make en all crops and. if not. on which you lose?'! If you lose on any one crop, do , oU always see where the leak is? Do you know how much it costs on to make and market your cotton, rain, pork, beef, fruit, horses, mules of timber? Would you come any nearer to I nowing, ii you were to keep hooks with yourself and with your crops? The first thing to do is to make a list of everything you possess, put ting down, as near as you can judge. the present market value of each thing. Then make one of what you „we, if anything. The difference be tween these two lists shows what you re financially worth now. This may be aone every 12 months, and it is all that is neces sary in order to see how much you ; .re getting ahead or falling behind from year |to year. If you want to find out what each crop is doing'for , —or against you, as is sometimes the case —you will have to go more into detail. In making the list of your prop erty it is necessary to classify it under different heads. The plow animals, together with harness and feed on hand, may be listed under the head of Work Stock. The plows, harrows, hoes, mowing r.'.achlne, wagon, etc., may he all list ed under the head of Tools and Ma chinery, or Implements, "for short." The heading, Live Stock, may mc c lude cattle, poultry, sheep, hogs, etc., or, better still, each of these classes of animals may be listed ruder a separate head. In either .ase, whatever goes with them, such :s feed on hand, etc., may he listed with them. Wheat, cotton, hay, etc., that are harvested and are to be sold, may be each listed under the respective head ings, or all may be bunched under the single head, Products. Whatever cash you have on hand, >ou may list under the head of Cash. Under the heading. Real Estate, you may put the land, house, barn and other buildings. If John Doe or A. B. & Co. owe you anything, put such things down under the head of Bills Receivable, or, if you prefer, put each amount ("own separately, under the name of the party that owes you. Also, if you owe anything, put each debt down under the name of the party you owe, or bunch them under the heading, Bills payable. The next step is to add up the total in dollars and cents under each head ing, and then charge the totals, under iJmllar headings, each on a separate I age in a ledger-ruled bank book, which you can buy for ten to twenty five cents. When you have done these things you have opened up each account for the year. There will probably be ad ditional accounts to open up with other crops as the year advances. From now on, everything that you Sive each crop or other thing, is barged against it in the left hand column on its page in the ledger. For instance, whatever work you do or have done for any field crop, or for hogs, cattle, or anything else, is barged against that thing; likewise 'barge any seed, feed, or other thing that any account receives. Everything that each crop or other account gives you, you credit to that account in the right hand column of its ledger page. For instance, if you -ell any cattle, credit the amount on the Cattle account; if the sale is for cash, charge the amount on the Cash account; if not for cash, charge the amount on the account of whoever J'ou sell to. Credit yourself, hired man, or work stock with whatever work is done, and charge the same against whatever crop or other account that work is done for. (You may be as tonished to see how much more time >ou or your stock could have been at work.), Charge each thing against what ever account receives it, and then credit the same thing to whatever ac count give or supplies It. Every transaction is recorded twice in the ledger. AH the transactions may be put down in detail on a separate book, and once a week, or month, may be Put on the ledger in a condensed or boiled down" form. This extra book '« merely a matter of convenience, and does not affect the results If you do all your own work, you ma, get along] without the extra book it you farm, on a larger scale, It may be better to use it. At the end of the year you can tell what each crop or other account ha. '0.1 you, and also what you have sot ten out of It, And there is a lot of satisfaction In keeping tab so you will know what your farm Is doing. These suggestions are for you who have not kept records heretofore. 13y the time you nave read them you may not see ever) step In farm bookkeep- Ing. But make a beginning, and as you take each step you will usually See pretty easily how to take the next. Make the start. With all the emphasis that is in me. 1 say. "You ,an not afford to de lay In this matter which means so much to you and your financial sana tion." A POISONOUS PLANT Stockmen in Hie Northwest are be ing warned by the United States De partment of Agriculture that the plant Menziesia is poisonous and may kill sheep and cattle. Menziesia is a straggling, branching shrub which grows to be from three to seven feel in height, in this country it is found in the Southern Allegheniea and in the mountains of Northern Cali fornia, Wyoming, Oregon, Idaho, and Washington. The Rocky .Mountain species which is the one known to be poisonous, usually occurs at alti tudes of from 3500 feet to 6000 feet on moist northern slopes in open woods and about the "balds." In some places it grows abundantly and on the other hand there are long stretches in which no speeimenls at all are to be found. Stock poisoned by Menziesia ex hibit symptoms much like those caused by a number of other plants. There is a noticeable frothing at the mouth and weakness which causes staggering in the gait and ends in more or less complete paralysis. There is usually pronounced nausea and sometimes difficulty in breath ing. it is believed, however, that a considerable quantity of the plant must be eaten before its effects be come dangerous. Where there is abundance of her fodder sheep will not eat, Menziesia. The trouble occurs when there is no oilier food readily available. Thus when sheep are driven rapidly along narrow trails -where the plant is most likely to abound they are apt to seize upon it and this is also true when bedding grounds are used re peatedly and the healthy forage in the neighborhood consequently ex hausted. The remedy is for herdsmen to learn to recognize the plant. A further investigation Into the sub ject is now being carried! on, but the department has already published a preliminary pamphlet, "Menziesia, a new Stock-Poisoning Plant of the Northwestern States," which con tainstains a description and pictures of the plant. The thin leaves of the shrub are one to two Inches long, and one-half to one inch wide. The flowers grow from terminal buds, expanding with the leaves. They are bell shaped or cylindrical, about quarter Inch broad and pink to greenish white in color. Ordinance No. -*<> An ordinance providing for the im provement of the following described streets: Beginning at the northerly prop erty line of Colorado street, thence northerly along Opal street to its In tersection with Havanna street; be ginning at the Intersection of Opal and Havanna streets, thence east to the easterly line of said Havanna street; beginning at the northerly property line of Havanna street on the east 62.5 feet thereof ana run ning thence north along un-named street 110 feet to its Intersection with Garfield street; beginning on Garfield street 300 feet west of the west Sid' of Monroe street, thence easterly along Garfield street to the west property line of Monroe street; beginning on Havanna street, thence southerly along alley between lota is lit and 20 of block 2, Squires and Caddis' subdivision of Lawrence and Holbrook's addition, to California street extended northwesterly; be ginning at the northerly property lino of' California street extended northwesterly, thence southeasterly and easterly" along California street to its intersection with B street; be ginning at the northerly property line of Campus avenue, thence north along I! street to I he northerly prop erty line of California street; be ginning on Colorado street at the northerly property line, thence north along A street to its Intersection with California street; beginning on Montgomery street at its northerly property line, thence northerly along Ruby street to Its intersection with California street; beginning on Montgomery street at the northerly property line, thence northerly along Monroe street to its Intersection with California street: also all of Linden avenue from Monroe street to Tha tuna street; by filling, grading, curb ing guttering and parking said streets, and paving the same and that such other work be done as may be "necessary in connection there with according to plans and specifi cations therefor prepared under the direction of the city engineer and on file in the office of the city clerk, providing for paying the cost there of; for establishing a local improve ment district; for levying and col lecUng special assessments, for issu ing local Improvement bonds for said improvement, and providing a fund to pay the same, ail in accordance with Resolution .No. 278 of the city council of the City of Pullman, passed the secoud da) of June, 1914, ptoviaing that payment for said un piovement be made by special assess ment upon the property in said dis trict payable by the mode of •'Pay ment by Bonds. ' The i It) council of the City of Pullman do ordain as follow*; Section 1. 1 hat the following de scribed streets Beginning at the northerly property line of Colorado street, thence northerly along Opal street to its Intersection with Ha vanna street; beginning at the In tersection of opal ami Havanna streets, thence east to the easterly line of said Havanna street; begin ning at the northerly property line of Havanna street on the east til'. o feet thereof ami running thence north along un-named street 110 feet to its intersection with Garfield street; be ginning on Garfield street 300 feet west of the west Bide of Monroe M!" ! thence easterly along Garfield street to the west property line of Monroe street; beginning on Ha vanna street, thence southerly along alley between lots Is, 1 9 and 2" of block 2, Squires and Caddis' sub division of Lawrence and Holbrook's addition, to California street extend ed northwesterly; beginning at the northerly property line of California Btieel extended northwesterly, thence southeasterly and easterly along Cal ifornia streel to its Intersection with Ii street; beginning at the northerly property line of Campus avenue, thence north along B street to the northerly property line of California street; beginning on Colorado street at the northerly property line, thence north along A street to Its Intersec tion with California street; begin ning on Montgomery street at its northerly property line, thence nottlierly along Ruby street to its inlet lion with California street; beginning on Montgomery street, at i lie northerly property line, hence motherly along Monroe street to its intersection with California street; also all of Linden avenue from Mon roe street to Thatuna street: be im proved by filling, grading, curbing, guttering and parking said streets and paving the same, and that such other work be done as may be neces sary in connection therewith, accord ing to the plans and specifications therefor prepared under the direction of the city engineer and on file in the office of the city clerk. Section 2. That the cost and ex pense of said improvement including all necessary and incidental ex penses, shall be borne by and assessed against the property Includ ed m the assessment district herein after created in accordance with law. The City of Pullman shall not be liable in any manner for any portion of the cost and expense of said Im provement. Seel lon ■".. That here is hereby established a local improvement dis trict to lie called "Local Improve ment District No. 17," which said district is described as follows: "All the property between the termini of said improvement, abutting upon, ad cent, vicinal or proximate to such portions of said streets and avenues to a distance hack from the marginal lines thereof, as provided by law." Section I, That all of said work shall be done under the direction and supervision of the city engineer, and that as soon as it shall be completed, approved by the city engineer, and accepted by ttm~cTi7"T To •"•■•il. said city will make' up an assessment roll, levying and assessing the cost and expense of said Improvement on the lots, tracts of parcels of land or other property within said district accord ing to the benefits derived by said Improvements, and will adjust, equalize, and confirm said roll and give notice of the time of hearing objections thereto, and will levy and assess the said amount on the prop erty within said district according to the benefits derived by said improve ments, and will confirm said roll by ordinance. Section 5. Bonds bearing interest at the rate of six per cent per annum, payable em or before ten years from the date of issuance shall be Issued in payment of the cost and expense of this Improvement, which bonds shall be redeemed by the collection of special assessments to be levied and assessed upon the property with in said district, payable in 10 equal Installments with Interest at the rate of six per cent per annum, under the mode of "Payment by Bonds." Said bonds shall be issued in denomina tions of $500 each, except Bond Num ber I, which shall not exceed $1000; all bonds shall be issued in the man ner and in accordance with the terms and conditions of Ordinance No. 218 of the City of Pullman, and Chapter '.•8 of the Session Laws of the State of Washington for the year 1911. These bonds shall be delivered to the contractor, or the City of Pullman may, at its election, sell the bonds and pay the contractor in cash. Section 6. That said work shall be done by contract, after bids have been advertised for, as provided In Ordinance No. 218 of the City ol Pullman; and at the time stated in said notice all bids received shall be opened and considered, and it con tract let for said work In accordant with the provisions of said Ordinance No. 218. Section 7. When the City Council shall let the contract for the work, it shall require the person or persons i,, whom the contract is let, to make, execute and deliver to the City of Pullman a good and sufficient bond equal to the amount of the accepted bid, with two or more sureties or with a surety company authorized to do business in the state of Washing ton, conditioned that such person or persons -hail faithfully perform all the provisions of the contract, and pay all laborers, mechanics or sub contractors, material men, and all persons Who shall supply such per sons or sub-contractors with pro visions and supplies for the carrying on of the work, all just debts, dues, and demands incurred in the per formance of such work, and shall at all times during the prosecution of said work put up and maintain such barriers and lights as will effectually prevent happening of accidents in consequence of such work, for which said party of the second part might be liable, and will bold the party of the second part free and harmless from any liability caused by any act of negligence or omission on the.' part of the party of the first part/ its agents, employes or workmen which said bond shall be approved by the city council and filed by the city clerk, and shall be made pay able to the City of Pullman, Wash ington. Section S. That there is hereby created "Local Improvement Fund District No. 17." In which shall be placed all the money paid in the re demption of the property in said local Improvement district for the assessment herein levied and all moneys in the payment of Install ments or interest thereon and shall be disbursed only by the city treas urer in the payment of the cost and expense of said Improvement or In the redemption of the bonds herein Issued or the interest coupons attached thereon. Section It. The City Council shall have power to draw warranats on the fund herein created only in the payment of the cost and expenses of said Improvement prior to the issu ing of said bonds, not to exceed, however, the amount of money in said fund at the time of ordering the warrants drawn. Section 10. That all proceedings not herein provided for shall be had and conducted according to the pro visions of Ordinance No. HIS of the City of Pullman, and Chapter 98 of the Session Laws of the State of Washington for the ear 1911. Sect 11. That this ordinance shall be in full force and effect from and after its passage, approval and five days after its publication in the official newspaper of the City el Pullman, Passed July 7, 1914; Approved July 7. 1914. A, R. SHAW. Mayor. Attest : Matilda F. Cannon, City Clerk. Approved as to form, M. S. Jumur. city Attorney. LOCAL DRUGGIST MAMS MAW FRIENDS White's Drug Store reports they are making many friends through the QUICK benefit which Pullman poo pie receive from tile simple mixture of buckthorn bark, glycerine, etc., known as Adler-i-ka, This remedy became famous by curing appendi citis and it is the most thorough bowel cleanser known, acting on BOTH the lower and upper bowel. JUST ONE DOSE of Adler-i-ka re lieves constipation and gas on the stomach almost IMMEDIATELY. C. I!. Sanders Co, extra specials for Saturday: Misses and children's dresses at 33 1-;! per cent off. FOR SALE—Fine modern house. large double lot; bargain at $3600. Easy terms. Furniture also for sale. W. J. Young, 1811 Monroe St. lunl2tf Housekeeping rooms for rent, 20 5 McKenzie St. Mrs. W. L. White. phone 102 H. Jnel2tf A bad taste in the mouth conies from a disordered stomach, and back of that is usually a torpid liver: — a condition which invites disease. HERBINE is the remedy needed. it corrects the stomach and makes the liver active and regular. Price 50c. Sold by Watt's Pharmacy. jly Duthie has all kinds of fir lumber. Ramer's Chocolates Direct from the Factory They will Please You THORPE'S SMOKE HOUSE (Incorporated) Phone 28 Where Everybody Goes Eczema All Gone! I i If you are troubled with any form I of eczema you can relieve yourself of I this annoying ailment by using I Eczema Remedy ] i This is a scientific preparation that I « directly counteracts and eliminates I s the cause of the ailment, and aids nat- 1 ure in restoring healthy conditions 1 A reliable remedy, which we positi*. I ely guarantee; also endorsed by m American Drug and Press Associa- ■ tion. I Two sues, and $1.00. For sale 1 by \ Watts' Pharmacy 1 Kxclusive Agency y LKiclusive Agency VI ana — saSSB— --^ titikeS A good oil stove does all that Rrnil«^^ a woocl or coal stove will do DrOllS _ an( i t |„,... it quicker and easier. | ROaStS T*lere '* no wo,ml coal or ashes | to lug. j. ToaStS That "I,ans ]]i lxt work and « clean I jW kitchen. The I New Perfection 1 OIL COOK STOVE I 1 burns kerosene, the clean, cheap fuel. It is scien | tifically constructed. The chimneys direct a con -1 centrated heat just under the cooking utensils. ij And the heat can lie regulated just like a J) I gas range. The New Perfection is an £^ II ideal stove for home, camp or ft^jVtV„ ll bungalow. It doesn't over- Shßkm%\mmmmi i Ruaaa^HLsft mmr^ bungalow. It doesn't over- UU wmnwm& mmmf ll heat the kitchen; doesn't M^^^^'JJr^^raill ll smoke; doesn't taint the food. lli^^KfifiiL^Bl] I ll Ask to see it at your dealer's. fiV'lMlO W** \fif* I Standard Oil Company K^j/fc \c^K W^ m - mmmmm^mmmm — um^mmmm wmmmT 1 FOR BEST RESULTS W BANKING fhe ULWJ2K 01 USINESS CONSIDER what business would be WITHOUT BANKS. No man should think of starting: an enterprise before he arranged to OPEN AN ACCOUNT. HOW DOES HE STAND AT THE BANK? is a question asked at some time about every business man. A good WORKABLE BANK BALANCE is essential to every successful business man. Farmers State Bank Pullman, Wash llllllllllllllllllllllllllllllllllllllllllllllllMlllllllllllllllllllllllillllllillllllllllllllllll Tillicum Potlatch! SEATTLE, WASH., July 15th to 19th—Round trip rates of one and one-third fare via Great Northern Railway Tickets em sale July 14th, 16, 18th —Final return limit July 20th Three Trains Daily Spokane to Seattle Oriental Limited 7:40 a. m. —Arrive Seattle 8:16 p. m. Great Northern Express 8:35 ;. Arrive Seattle 10:20 p. m. Oregonian 8:15 p. m.—Arrive Seattle 8:45 a. m. Compartment-Observation Cars, Standard and Tourist Sleeping Cars, Diner and Coaches on all trains. Make your reservations early. Cor fj'jf" ~~~~ •*• p| further information call or write H flfl^ rtN ll IIOHKKT «. SHAW |1 H^3\i^/P^ ii Traveling Passenger Agent I l»™ I Spokane, Wash. i^BfffBBHBHS3EfSBg«B iiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiitiiiiitiiiiiiiiiiiiiiiiiiiiiiiinimhii Foi the pasl several weeks we have been proclaiming that Spring is here, but have been so busy that we can now change Spring for Summer, and by adding Screen Doors for spice our ad. would be up-to-date. Ask us about our Screen Door bargains. V The Potlatch Lumber Co. H. D. MacVEAN, Manager Phone I