There are probably no class of men, ays the K ew York Observar, who live nore strietly according to their means, uid wlio more uiiiformly ïuake botli ends meet at tlie close of the year, than 'armere. Kut there are comparaüvely 'ew who are as strict in keeping their iccounts as those who are engaged in nercantile or mechanical business. Vnd yet there is 110 reason why they hould not be as systematical in recordng their incomes and their outgoes as tny others. As one of the least weighy considerations, it would afford an ineresting occupation foroccasional leisure moments and an interesting matter of review at the close of a season or of he year. Hut in an ecouomical point of view the advantage would be much reater. If every one who has a farm or a garden were to put down the unount of liis expenses from day to lay, but separately, what he expends upon a particular erop, or apon a particular lield or tract of land, be it large or small, and on the opposite side of ,he balance sheet the returns in product and in inoney of what be raises; nul if tliis was done in connection witli every erop and each one of his öelda separately it would enable liim at a glance to deternine on what portions f his place, or on what particular crops, ie could lay out his money and his labor to the greatest pecuniary advantage. Une oí tne cniei nmmances to shceess in any hranch oí business isa want oí' system, and keeping an aecurato account of exponditures and receipts would at once be followed by systematic resnlts. Tlie winter season is a góod :ime í'or eacli one to lay liis plans in tliis respect, to prepare lns books, and so be prepared for a more systemaüc [)rosecution of the work of the year. Tliose wlio liave adopted the plan oí keeping the most minute record of all their operations, havefound itto benot only a source of great satistactiim, but of great proflt, and we reeommend the plan to all, whether their business is on a large or a small seale.