AGRICULTURAL PAPERS, No. 6.

“ System of peeping Farm Accounts.”

[By Mr W. E. Trent. ]

It was with no little surprise I received a communication from our worthy hon. secretary, Mr Bruce, requesting me to read a paper at the present meeting. Believing it was only on agricultural mat ters that the members of this association desired information, I felt a large amount of diffidence in coming forward for such a purpose, and I replied that it would be a great piece of presumption on my part if I considered I could teach the farmers of Lincoln anything relating to agriculture that they did not already know. To which the secretary replied, suggesting that I should read a paper on “ Keeping Farm Accounts. ” On receipt of this I felt more at ease, and had much pleasure in acced ing to the request. Therefore, gentlemen, I now come before you not as an agricul turist, but as a business man, who has ap -4 plied the same rules and principles to an agricultural speculation, as he has been in the habit of applying to mercantile pur suits with considerable success. In the matter of “Keeping Farm Accounts,” I do not propose to tell you that the system I have adopted is the beat and only sys tem, but I shall content myself with ex plaining to you the particular method I adopt, leaving it to yourselves to judge how far my system may be im proved upon or modified for the purposes of any particular branch of farming to which any'of my friends might wish to apply it, and I think, when I have explained my system in detail you will find it a very simple affair, and quite within the comprehension of persons of ordinary intelligence, and professing to be business men. • When I first. became an agricultural proprietor I was carrying on a manufacturing and mercantile business. I commenced an account in my ledger called “Farm Account,” as it was necessary for me to account for all expenditure on ac count of the farm, fn those days I treated the farm as one of my customers, and a very bad customer it proved to be, for it was a long time before I could see any re turn whatever for my outlay. When it was necessary to make any disbursement on account of farm, I merely made a journal entry of the same —Farm Dr to so and so for so much, posting the amount to the debit of farm account. When any goods came in from the farm the entry was —Goods Dr to Farm for so much. This was placed to the debit of goods account and credit of farm account. But at the end of the year when I took stock, I was ra ther surprised to find what a large amount my customer Farm owed me, amounting to some thousands of pounds, and only a few hundreds to its credit. This set me thinking that possibly some expenditure might be dispensed witli ; but which were they, out of all the heap of figures before me ? This proved to me that I must adopt a different system if I would know what operations were remunerative and which left a loss. In short, I found that my must be kept in detail, and be itaore explicit. I accordingly set to work and dismembered my farm, by dividing it into paddocks, each paddock taking the same space in the ledger that the farm formerlytook. lalsoopenednumerous other accounts, the nature and object of which I purpose presently to explain. In making this important change, the first thing I did was to take stock of the farm and everything appertaining or belonging to it. First came the cost of the freehold ; next the improvements, such as breaking up the land and fencing ; then came an account for permanent improvements, such as well, building, stockyards, gates, plantations, metalled roads, &c., &c. By this means 1 ascertained the amount dis bursed in purchase of land and making it into a farm ; this was capital employed from which there was to be no direct return. Then came another account very similar for plant, such as steam engine and pumping gear, water tanks and pipes, chaffcutter, shafting, belts, carts, waggons, ploughs, and implements of all kinds. I also opened house account, cattle, sheep, pig, and poultry accounts. By the aid of these various accounts I was able to ascertain accurately the total amount of

money sunk, which I treated as capital locked up. - My next object was to ascer tain the cost of every operation carried on upon the farm, viz., what this paddock cost for ploughing, another for weeding, and so on. In order to do this syste matically, it was absolutely necessary to distinguish one paddock from another to avoid confusion. It then occurred to me that if I gave each paddock a name it would take up a large amount of unneces-

sary room in a timesheet. For instance, one thousand pounds expressed in figures will occupy far less space than the words nineteen pounds. I, therefore, decided the better plan wonld be to number the paddocks consecutively from No. 1 upwards, in order to avoid mistakes

about the identity of each paddock. I commenced on the. first paddock in the front on the lefthand side and numbered them in rotation order; so that if any doubt existed as to any particular paddock, the person in the dilemma had only to commence counting from the first and they would soon arrive at the right paddock. [Mr Trent here exhibited a plan of his farm.] Having arranged and classified my various pad docks, I drew out a sketch of a time sheet to be filled up by tlxe farm manager. This time-sheet allowed for about twenty

men’s names to be placed in a vertical column on the left-hand side of the page. The page was next divided vertically into seven other divisions ; six of these were headed with the names of the days of the week, each of which had a wide space to put down the nature of the operation carried on opposite the operatives name, as well as the number of paddock operated upon. Each day’s space had two smaller columns for days and hours. For instance, if a man worked eight hours at a job he was marked one day ; if he worked ten he would be marked one day two hours. If, again, lie worked four hours each at two different jobs, he would be marked four hours for each. I had 500 of these time sheets printed at a cost of about £2 : half of these sheets were hound into a book to be kept permanently on the farm, to be filled in and written up each day. -At the end of the week it is the manager s duty! to'send me. a duplicate copy on one of the' loose, sheets. These time-sheets are the basis upon which I work, and by means of which I am able to tell every hour’s labour expended on each particular

md(Wk wftrh, j&aatwt. iccofdingly. But In 'order to iirsive at the just price or value of work done, it is necessary for me to value the time of :,he horses. By a careful account I have kept, I have ascertained that the total cost of keeping a working horse in proper condition all the year round, and one year with another, is about Gs per week —that is, if you principally grow your own feed and do not purchase oats at a dear time. But as horses cost money, and the more they are worked the sooner their value is depreciated, and you must also allow for the cost of wear and tear of harness and implements as well as shoeing. Taking into consideration these facts, i decided on charging 2s fid per day for the use of every horse that is worked, charging nothing for a horse when he is sick or idle. Having arranged this mat ter, I am now able to tell the cost of a day’s work as follows : —Ploughing—Single furrow, one man, 5s ; two horses, at 2s fid —los. Double furrow, one man, os ; three horses, at 2s fid—l2s fid. Scuffing, one man, 5s ; three horses, at 2s 6s—l2 fid. Harrow ing, one lad, 3s4d; two horses, at 2sfid —Bs 4d. Rolling, one lad, 3s 4d ; two horses, at 2s fid—Bs 4d. Waggon, one man, 5s ; drink, Is ; four horses, at 2s fid—lfis ; sub soiling, one manand plough ss, 2 horses at 2s fid—los ; one man, 5s ; boy, 2s ; three horses, at 2s fid: —14s fid ; £L 4s fid. Drilling —two men, at 5s ; one boy, 2s ; one horse, 2s fid—9s fid. Having these details to work upon, it is necessary to have a book ruled similar to an ordinary Tradesman’s Day-book for dates,- items, pounds, shillings, and pence. This book also has an index and wages numbered. The name of each account is put into the index with the number of the folio on which it may be found. In this book the following are the principal accounts I have opened :—An account against each pad dock, from No 1 upwards, freehold, build ings, permanent improvements, general expenses, fuel, stable expenses, kiln ex penses, horses,' blacksmith, cattle, oat crop, chicory crop, &c, and a separate ac count for the cost of each building in de tail, also accounts for each matter that it is necessary to know the cost of work ; done by contract does not go into the time-sheets at all, but is charged in one gross sum when completed. This, I think, will be sufficient bookkeeping for an or dinary farmer, and by this means lie can tell to a shilling the cost of every crop he grows, as also, the cost of every operation in detail, such 5 as-ploughing, harrowing, reaping, &c. - But, jipart from this, there is another great ' advantage in keeping a time book—for instance,, at the end of the page there is a column for 'remarks, which, for the purpose of noting down any special matters, is as useful as a diary. Here should be entered such matters as the fol lowing : —When a certain horse was taken possession of ; when a cow calved ; when certain important operations are com menced or completed ; when produce is delivered to the town ; when goods are re ceived in return. It is also exceedingly useful for the purpose of reference in com paring one year with another, and in watching the progress of certain opera tions, and comparing the amount of time relatively consumed in carrying out simi lar operations in different paddocks. To keep a complete set of books it would be necessary to use the following : —The led ger, journal, cash book, bill book, wages book, delivery book, and wages account book, and letter book.. The ledger to con tain the grand totals, both Dr and Cr so as to show the balance of profit of all ac counts or loss accounts, inwards and out wards, assets and liabilities. The journal answers for all goods inwards or outwards; for instance, if I buy one hundred bushels of corn for the horses of Mr Smith, the horses must be charged with the corn they consume, and Mr Smith must have credit for the value of the corn sup plied. I then make an entry as follows : —9G. Stable expenses —Dr to John Smith, £lO. 104. For 100 bushels of oats, 2s, £lO. If I sell Mr Jones, the butcher, G head of cattle, I make the following entry —24. W. Jones, Dr to cattle account-- £GO. 35 For G head of cattle, at 300 s, £9O. The cash book should be a double paged book, having double-money columns and a margin for the date on the left-hand side of each page ; all money received should be correctly entered, with the name of payer and date on the left-hand column of the left-hand or Dr side of the

book, and when paid into the bank the total amount should be extended into the riglit-hand column of the same page. The right-hand, or credit page, is devoted to disbursements and checks and bills pay able when they fall due. This book should be balanced with the Bank pass-book once a month. Bill book—This is a printed book that can be purchased at any sta tioner’s, one end being devoted to bills payable, and the other to bills receiveable, with proper spaces for names ot drawers and acceptors, date, time, amount, and

due dates. Wages book—For this a small pocket-ledger with index will answer very well. Each man’s account should be headed with name in full, date of engage ment, and rate of wages. In my own employ I used a printed book with dupli-

cate pages ; when a man applies to the manager for his account it is filled in like a credit note, with the number of days work from date to date, also rate and amount, and any deductions for cash on account of stores supplied, the one half is torn out and given to the applicant, upon which lie can draw his wages, and the butt remains in the book as a permanent record of the transaction, and is entered into the journal once a month. Delivery Book. — This book no person disposing of goods should be without, and saves a vast amount of disputes in business; for instance, do you send a grocer a box of butter, you enter it in duplicate to the

person you send it stating the date and number of pounds, he receipts the butt of the book, and tears out the duplicate and gives you credit for the value. Invoice Book.—This is a most important book, and saves a large amount of trouble in hunting up accounts which frequently get mislaid. This is a book made of sheets of brown paper and numbered, having an index ; in fact, like a portfolio ; on receipt of an invoice of account it should be checked over, and, if found correct, pasted on one of the brown paper leaves, folded up, and endorsed with the person’s name, date, and amount, and indexed to his name, and once a month the various amounts should be journalised and placed to the credit of the various creditors in the ledger, and the debit of each account it may be found necessary to open. By adopting this system a farmer on wet days can tell the exact amount of his indebted ness. There is one thing I particularly wish to impress upon those gentlemen

; .'t — * ' —-jry~.~ ■lT’’ ST - think it vi-iWi,!, wfjilf! adopt T.y plan of keeping farm accounts, and that is never let the work get behind ; the task of filling up the time sheet should be religiously performed every night, and while the events of ihe day are fresh in the memory, the writing up of the various accounts can be better done once a week, and will not take more than half-an-liour or so according to the number of hands employed, and I trust that should any one do mo the honour of thinking these few remarks on farm accounts worth their adoption, that before long they will be able to show me a very great improve ment on my system, and should such prove to be the case, I shall be most happy to adopt it, and if I have not, suc ceeded in rendering my ideas sufficiently plain and intelligible, I shall be happy to answer any questions that may be put to me on the subject.

Israelites and Agricultural Pursuits.

(From the A merit an Israelite.)

It is with unalloyed pleasure that we in. form the readers of the “ American Israe lite that the Council held in the City of New York has, with great unanimity, adopted the following plan of leading our brethren into agricultural pursuits : The Executive Board of the Union of American Hebrew Congregations was in structed to appoint out of their midst a Committee of Five on Agricultural Pur suits, said committee to solicit donations of land, farming implements and money, and to divide said lands into farms of eighty acres for one family which it can have for tillage free of rent for seven years ; after the expiration of seven years, that, family may buy those eighty acres at the price the. land was worth when it first settled on the same, a "d the money re ceived by the Executive Board for the said land shall immedwteiy be re-invested by them for other land and to be given to new settlers on the same conditions. At the first meeting-of the Executive Board the following gentlemen were ap pointed on that imp, >rl ant committee : Hon. Moritz Ellinger of New York ; Hon. Julius Freiberg of Cincinnati ; Emanuel "Wertheimer of Pittsburgh, Pa. ; Lazarus Silverman of Chicago, and Hon. Simon Wolf of Washington, D. C. The Execu tive Board instructed that committee to appoint sub-committees in every leading city in the United States, and which they no doubt will do pr unptly. The friends of this great i neasure will please assist ihe committees with advice and dona tions. Direct your communications to Hon. Moritz Ellinger, New York, or to Lipman Levy, secretary of the Union, Cincinnati, Ohio, who w T ill bring the views before tbe Committee. All dona tions of land, farming implements, and money must be deeded to the Union of American Hebrew Congregation's, who are the custodians of the trust for the only purpose that it has been given. We appeal to our brethren throughout the length and breadth of the United States to give this important measure their hearty support, not with mere words of encouragement, but with deeds, deeds that will tell and enable the Committee on Agricultural Pursuits to place at least fifty families.on fertile land,, fully equipped to go to work and become practical farmers, whose success will lead thousands of Israe lites into farming pursuits and remove from U 3 the reproach that we arc only shopkeepers, consumers and not pro ducers. There are already 150 families organised in the city of New York ready to go to farming as soon as they receive the aid necessary to give them the start; but, of course, nothing can be done until the means are at hand, which we hope that the committees appointed will soon have, for the Israelites are not a people who are appealed to in vain, especially when measures are to be carried into practice giving the poor man a chance to make a living for himself and family as a farmer, inhaling the pure air and seeing the glories of God as they manifest themselves in the vegetable kingdom, kissed by the dew and warmed into life and ripeness by the sun which sweetens existence and urges men on to be grateful to God and sing His glories in the same spirit as Israel did in Palestine of yore, when they were all farmers, free and independent, making of their land a paradise and their Government the pattern of the future. Re public of the world. A new glory awaits the house of Israel ; let us by our acts be come worthy of it.

Execution of a Female.

Annie Tonke, a-middle-aged widow was executed on lltli August, within Exeter Gaol, for the murder of an illegitimate which had been put with her to nurse. She first smothered the child, and then chopped the body in pieces, and threw the remains into a mill-stream. The prison hospital was turned into a place of execution, and Harwood, who was the executioner, gave a drop of seven feet. Prisoner’s lour children visited her on the Saturday previous to the execution. The representatives of the Press were n >t admitted to the execution, but they were allowed to attend the inquest and view the body with the jury. The governor of the prison produced a copy ox the follow ing statement made by the culprit:—“l hereby acknowledge that the confession which I first made to Captain Beat is true in the main particulars, and that I am justly to suft’er for my dreadful crime, for which, as for all my many sins, I do most truly repent, and heartily pray God’s mercy, for the sake of iiis dear Son, my only Lord and Saviour, Jesus Christ.— Signed by me, Annie 'loojie. ”

Mysterious Sheep Disease.

(HealdsburgFlag, Aug. J.)

Michael Young reported last week that his sheep were still dropping oil'. Some have been cut open ana in them found that the small stomach was as dry as a bone, so dry, in fact, that no hope of cur ing the disease could be entertained. John N. Bailhache lost 1,500 dols. worth of cattle some years ago, with the same symptoms and identically the same affec tion of the digestive organs, brought on, as was supposed, by their eating the re mains of cornstalks that had been chewed up and spit out by liogs. In this case the poison milk-weed theory prevails.

The late Baron -Rothschild left £SOOO for Christian charities. The Grand Hotel of Paris is to be put up for sale for 27,700,000 f.

Singular Case.

The following curious action for illegal distress was heard in the Court of Com mon Pleas recently. The plaintiff, ‘ ‘Catherine Holland, Co untoss Hein rue th, ” was of Irish extraction. She first married a Russian officer ; secondly Mr Hicks, a justice of the peace for the county of Gloucester ; and, as she owned, thirdly, Agustus Holland, Major in the French army, from whom she procured a divorce in December, 1870, in New York. Being engaged in litigation, for the recovery of some property in America, she left for New York in 1872, having executed on the 25th of September a bill of sale to Charles Furber to secure an advance from him of £4OO from which he had deducted £4O for interest at 20 per cent for six months. The defendant was a money lender, and, under the power of the bill, seized and sold the goods assigned thereby. Irregularities, non-advertisement, negli gence, and excessive sale were charged against the other defendants, the auction eers, Messrs Furber and Price, and that they had not accounted for nor handed over the surplus of the proceeds after pay ing the advance and all their costs. The cross-examination of the plaintiff elicited frank admission that she had been pro nounced to have committed perjury and forgery in her American litigation by tbe Judge who tried her cause ; that she had bigamously married Major Holland, with Mr Hicks’ knowledge and consent ; he indeed, “had seen tlnm off together in the railway;” and as i> a letter from Mr Hicks to her commencing, “ My dearest wife,’’ and concluding “ Re member me most kindly to Holland’s wife,” she owned “That is me.” She had borne two children while married to the major, which were by “another man.” These twins she had endeavored to provide with a father by charging four different persons with their paternity. Cardinal Manning, when a plain priest, had been her confessor, and she kept a cafe in Edgware Road. Among the items in her “gallery of valuable paintings,” “an allegorical subject” by Rubens realised £1 10s ; another by the same master, “ Belisarius,” £1 8s ; a Murillo, £S ; a head by Rembrandt, 14s ; “ a head of a saint,” by Caraaci, lls ; “ a bookcase of Irish manufacture of an early date,” £6 ; a superbly sculptured reclining figure in statuary marble,” £1 15s ; the whole of the choice and costly collection together with the furniture, fetching £1,017. The unabashed announcement by the fair plaintiff that the deceased Hicks connived in the manner described at her bigamy exhausttd the patience of the Court. Lord Coleridge : Really, how long am I and the jury to be irsuited by hearing this woman’s perjuries. (To the jury.) Gentlemen, do you believe a word she says? The jury : Not one word. Yerdict and judgment for the defendants.

A River of Fire.

Parker, Pa., Aug. 14.

A heavy rainstorm passed over this vicinity this morning, between four and five o’clock, which was accompanied by terrific thunder and lightning. At a few minutes to five the lightning struck a twenty thousand-barrel oil tank belonging to the William Munhall Company, of Pittsburgh. The tank was situated on a large hill, directly opposite Parker City, and was filled with oil of the United Pipe Line Company. The stroke and explosion were terrific, shaking all the buildings in the neighborhood. The top of the tank was found' a mile off. The tank burst, and the oil spread like a river down the ravines towards the Alleghany river. The burning oil passed through the end of Kellyville, burning the houses, barn, sheds, and fences of William Fenton, the house and barn of Alfred Wier, and the storehouse of-J. -N. Yinling. . The wave then struck and destroyed the oil well, three tanks, derricks, and a number of shanties owned by W. M. Piper, and two tanks of the United Pipe Line. Weir and his family barely escaped with their lives. The wave then struck the Alleghany Yalley Railroad track, and passed into the river. For a time it was thought that the fire would swim the river and burn the entire town. The flames leapt up four hundred feet above the water, making a grand sight. . A stream of burning oil took the other ravine, destroying Rei chert’s brickyard, the well-rig, engine house, and tank of Graham and Jackson, the coalyard of Y\ r . Dee, four cars of the Karns City and Butler Railway, a Y track, store, and outhouse of Isaac Leisy and Co., Cleveland, and lastly a seven thousand-barrel tank of the Graham Oil Company, full of oil, all of which was destroyed. Ditches were dug by the firemen, and citizens saved the depot and other buildings. Great excitement prevails. Later. Since the above was written the follow ing property has been destroyed : Another house and barn of William Fen ton,worth SOOOdol, a number of derricks, and several wells. A twenty thousand barrel tank of the United Pipe Line Com pany caught fire, but through the great efforts of the employees, who risked their lives, the tank was saved. The fire is now raging fiercely. The loss cannot be esti mated, but will probably reach 75,600d0l or IOOjOOOdoI.

An Aged Ethiopian. —At the County Hospital a few days since, there died a negro named Silas Golphin, who claimed to be 115 years old. When questioned as to his birthday he gave it always as in February, 1704, and no amount of ridi cule or expressed doubt on the part of any one to whom he told his story could induce him to change it. He was the only real rival of “ Old Mose” in this State so far as known and his death has left the latter at the head of the list of aged negroes in California. Golphin was not a body ser vant of the late George Washington, although he distinctly remembered him.— Sacramento Bee, Aug. 8.

Hoi.t.oway's Ointment and Piles.— Rheumatic Pains, Tic-Doloreaux. —1 hese dis eases are unfortunately very prevalent in this country, and are frequently most distressing, sometimes for years battling all medical skill to alleviate the sufferings of the victim. Inno case have Holloway’s Ointment and Pills failed to produce a cure. The Ointment produces a peculiar and soothing influence over the nerves and muscles, relaxing spasms and subduing pain. The attack soon becomes milder and the intervals between the paroxysms longer; until they cease altogether. The Pills restore the body from a weak and debilitated condition to a state of health and strength. Persons bedridden for months with rheumatic pains and dwellings, after using the Ointment have been refusd in an incredible short period.— Advt.

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Ai'.etitsii S&ieti. JJ ARRISON, AUCTIONEER, STOCK AND ESTATE AGENT, ASHBURTON. Farms, Town Sections, and House Pro perties on the Books for Sale or to Let. AGENT FOR THE TRANSATLANTIC FIRE ASSURANCE COMPANY. Chief Office— Christchurch. MR JOHN LLOYD CRAWLEY, lias FOR SALE some valuable TOWN and SUBURBAN SECTIONS in Ashburton. Also, Quarter-acre Section, Timvald, with a good Four-roomed House, lined throughout, and a Garden securely fenced ; also, sevei-al other well-situated Sections in the above Township. Some of the above being low in price and terms easy, oiler a first-class opportu nity to investors. J. LLOYD CRAWLEY, Auctioneer, Ac., Saunders’ Buiildings, Ashburton. A CLAND, CAMPBELL, AND C 0.,. Auctioneers, Land, Stock, ! and General Agents. WOOL AND GRAIN BROKERS. Christchurch, Ashburton, and South bridge. "We beg to inform our constituents and the public that we have made arrangements with Mr George Jameson to take charge of our Ashburton Branch, and to act as our Agent there. Mr Jameson will make arrangements for Sales of Stock, Farms, &c., and is authorised to receive and pay all moneys on our behalf. The Sale of Horses at the Bazaar will be held Fortnightly, from the Ist Nov., commencing at 12 o’clock sharp. The Fortnightly Sales of Stock, &c., at Ashburton and Timvald, will be held as heretofore. Account Sales rendered with care and promptitude. ACLAND, CAMPBELL, & CO. GEO. JAMESON. 600 a.



Business Notices. tllllllg TINWALD. gHEARER AND GALLOWAY, MILLWRIGHTS, AGRICULTURAL AND GENERAL IMPLEMENT MAKERS, Great South Road, Tinwald, Beg to thank the public generally for their very liberal support during the past twelve months, and to announce that they have now every facility for carrying on their business in all its branches to the entire satisfaction of customers, as a trial will prove. COACHBUILDING. Orders received fcr making or repairing all kinds of conveyances by thoroughly practical workmen, and none but the best materials used. AGRICULTURAL. Implements of all kinds made or re paired. Also, Combines, Engines, Reip ers and Binders, Cliaffcutters, Bruisers, &c. BUILDING. Estimates given for all kinds of Build ing and general carpentering. Cocksfoot Grass Seed Threshing Ma chines, for hand or foot, made to order, great saving of labor. SHEARER AND GALLOWAY, Tinwaed. 1C5—641a PAPERHANGING WAREHOUSE, TANCRED STREET, Ashburton. J. R. CHAPMAN, PAINTER, PAPERI-I ANGER. SIGN-WRITER, Etc., Has much pleasure in stating that, owing to the large increase of Business, he is now Importing from the Manufacturers- PAPER HANGINGS, WHITE LEAD, LINSEED OIL, WINDOW GLASS, BRUSHWAP £, And all the necessaries of the Trade, and is therefore in a position to compete with any house in Canterbury for price and quality. Every description of work in 11k, trade executed under personal superin tendence. Competent workmen sent 1i all parts of the country. ESTIMATES GIVEN. 41



Auction Suigg, WOOL. WOOL. WOOL. To Farmers, Wool-growers, and others. YTE beg to inform Sheep Farmers and others that our Fit IST WOOL AND SKIN SALE this season will take place at our Auction .Rooms, East, street, on THURSDAY, NOVEMBER 27. Farmers and others wishing to make entries are requested to send in particu lars at an early date, so that we can class and catalogue the same before the day of sale. EDMISTON BROS. AND GRUNDY, Auctioneers. EDMISTON EROS. & GUN DRY. AGENTS FOR THE SOUTH BRITISH FIRE AND MARINE INSURANCE COMPANY OF NEW ZEALAND. CAPITAL ’ £1,000,000. Insurances effected at the lowest current rates on all kinds of Buildings, Threshing Machines, Crops Growing and in Stack.



TO RUN HOLDERS, FARMERS, AND OTHERS. FjpHE Undersigned have on Sale: — Fencing Wire No. 6 to 10. Standards and Stakes. Seeds— White Clover Red Clover Cow Crass Alsike Trefoil Lucerne, &c., Ac. Rye Grass Seed Coal and Firewood ... , Station Stores of Every Description. We are prepared to allow a very liberal discount for cash. EDMISTON BROS. & GUNDRY.. East - ASHBURTON Boarding Houses. PRINCE ALBERT PRIVATE HOTEL rpHE undersigned having taken the Prince Albert Boarding House, in Wills Street, near tlie Railway Station, begs to say he is determined to keep GOOD TABLE, and afford Comfortable Accommodation to customers at . MODERATE CHARGES. S. LUC AS, PRINCE ALBERT BOARDING HOUSE Wills Street, Ashburton. 333a—27 CENTRAL TEMPERANCE HOTEL, Baring Square (Near Town Hall). RE-OPENING of the above commo dious and centrally situated Pri vate and Commercial Hotel. T. BROAD BELT, PROPRIETOR, Is prepared to give Superior Accommoda tion to Boarders and the Travelling Public on REASONABLE TERMS. Weekly Board and Lodging ... £1 Weekly Board ... ... Us. MEALS AT ALL HOURS. Dinner on Saturday from 11.30. Beds (single), Is. 6d. Private Room for Ladies. 153—82 a Public Notices ASHBURTON RACING CLUB. MEMBERS are reminded that their SUBSCRIPTIONS are now DUE, and must he paid before the Spring Meeting to entitle to free access to Course and Stand. S. SAUNDERS, 635a—1G3 Hon. Treas. A.R. Club. NEW ZEALAND WESLEYAN Published Monthly. JUST ARRIVED, the “ New Zealand Wesleyan” for November. Price 6d. Sold at the Herald Office, East Street. WEEKS AND DIXON, Agents.



Wants, WANTED, a NURSEGIBL, about 17 years old, to take charge of Two Children. Apply TIN WALD HOTEL, G2oa Tinwald.. TIT AIN TED. Known, that TWENTY VV Words are inserted in this Column for ONE SHILLING prepaid, and FORTY Words for TWO SHILLINGS prepaid. O you Want the News of the Day Read the Ashburton Herald. GIHE Cheap Advertiser—the Ashburton J Herald with its 20-words tariff. HAVE you Lost Anything I—Tell the finder through the Herald for a Shilling. If he is honest lie will bring it to you ’without a reward, but you can bait a finder of shaky morals by a tempting offer of remuneration for his trouble. *ill for a Shilling. THE “ Hera id is in Ashburton on every Tea Table CROOKS. —You can advertise for a Cook j in 20 words in the Herald for 1/-. ,4 MAN is not wise if he don’t advertise, T And Twenty Words cost a Shilling. HAVE you Found Anything that don’t belong to yon. anil wish to Act on the square l —Bring a Shilling to the Herald's Advertising Clerk. Je’ll put your qualms of conscience at rest, and find the owner i hrough the Twenty-Words-for a-Shilling-Column. OULL of Heading Matter is the Herald Every Evening.. . KSIHE PENNY made the postal system i of England a success. So lias it made the Herald. Everybody buys the Herald. f STALE.—The Herald publishes a por |_ t ion of a readable story ever Satur day. Read it. To Let and for Sale. rLET, at a A r ery Low Rental, TWO SHOPS in East Street ; also, one in Burnett Street. T. BULLOCK. fOO LET, at a very low rental—Baker}’, § together with Dwelling-house an l Shop, near the Post Office. 393 a THUS. BULLOCK 'r o l e r r, WITH A PURCHASING CLAUSE, OR FOR SALE, CHEAP, 453 ACRES 453 Which would make a very compact farm, situated at the back of Mr. Digby s. Apply to- V THOMAS BULLOCK. ..A. 2 —S66a FOR. SA 1/E, GRAIN STORE at South Ashbur ton. Apply to THOMAS BULLOCK. FO R SA4. E , COMPACT FARM, well-watered, av;d rea T iy first-class land of about 200 acres, situated on Lomrbeach. Estate. For full particulars, apply to 6 THOMAS BULLOCK. FOR SALE, Cheap, or TO LET, with a Purchasing Clause, a FARM, of 137 Acres, partly improved, and situated about three and a half miles from the Township. Apply to 5 THOMAS BULLOCK. Business Notices. NOTICE. MISS lIODDER, lately arrived from London, begs to announce that she has commenced business as DRESS MAKER in Moore street, Ashburton, near Dr See wart’s residence. Price* strictly moderate, and no effort will bo spared to give satisfaction. MISS H 0 D D E R, Dressmaker, Moore stre et. 169—651 a JINVELOPES, NOTEPAPER, EN VELOPES, NOTEPAPER.—The cheapest ever offered in Ashburton, at the Herald Office, Wholesale Stationery Depot, Saunders’ Buildings. REAPERS AND BINDERS. rnHE Undersigned having been a.-- I pointed agent for the sale »»* McCORMICK’S & W. A. WOOD’S REAPERS AND BINDERS, is now prepared to treat with those who will Avan t them for the coming season. FREDK. PAVITT, 555a—88 East Street, Ashburton. The Stud. THOROUGHBRED ENTIRE COLT Of the Traducer Blood. To Travel this Season the ASHBURTON AND WAKANUI Districts, See future Advertisements for Particulars, S. H. 504a—20 FOWLER & CO Proprietors, Wins’ ;ors, j Housemaids.— The herald ask ß a Housemaid for you in 20 words for 1/-. .• • '\\T ANTED.—The Herald tells vour YV Wants in 20 words, for 1/-.