Good iron supplement ' a must for young pigs |

By DAVID E. WARD l

é Over 400 farm account books were distributed to farm dpera- tors this year. I wohder how many of these books are actu- ally being used? Many farm op- erators use an account book as a major tool in their farm man- agement progrram; others have

—Sw~-htained_a_book to be used only cow sold for cash at the farm |

as a guide to. filing income tax returns for 1966 and: determin- ing their contributions to the eoeyCanada Pension Plan. In either te case a complete and accurate set of accounts is necessary The first section of the book to be completed is the inventory section. .Without an inventory which is simply a list of assets with fair and reasonable value included— a farm operator can- | not. arrive at his ‘capital cost |

allowance"’",, more commonly called depreciation. Depreciation is a_ legitimate |

expense of the operation of a farm. If you look ata copy of “Farmers’ and Fishermens’ In- | eome Tax Guide" (available at

Federal Building, Charlotte | town) you will find a form on which you list your assets and their value and calculate the de- | preciation—of each. This-amount} ~of-depreciation is then entered | on the “Statement of Farming |

expenses column. That is, the! amount of depreciation of all) your capital assets (buildings | and machinery) is added to your

total expense figure is tracted from cash receipts. You can see then, that the inventory |

A - complete farm «management purposes. in- cludes, in addition to buildings and machinery, land, livestock, drops and supplies on hand, etc.

EXPENSE ITEMS

~So much for the inventory; but what about the multitude of cash expense items. Can- you keep them all in your head? Of course not, and that’s the purpose of the expenses section of your ac- count book. As soon as possible after a purchase is made, enter it in the book. You'll remember the big expense items and enter _them but what about the items

? }

Geer w eee ewww wen,

two. It is not such a silly idea to carry a small note pad with you

Violations” net fines

Violations of the federal fruit and vegetable regulations re- sulted in three convictions re- eently

In Trail, B. C., Joseph Cutil- lo was fined $200 for operating as a dealer without obtaining a li- cence as required under the Fruit, Vegetables and Honey Sasi ~Act- scat ithiadac ais jiaaas

Coldwell, of Port Williams, N S was fined $125 following convic- “tion on two charges arising from the sale“of a truckload of. app- les in Moncton, N. B. The charges involved selling ,apples that were below. the minimum size prescribed by federal regu- lations, and moving them out of the province without having them inspected as required by SW ce as ee M. Rose and Sons. a Wood- stock, N. B. potato shipper, was _ + fined $50 for selling in Ontario - a. carload of potatoes that fail- ed to meet minimum grade re- quirements and for failing to have them inspected.

Pesticide

‘ A~ loose-leaf... compendium on * Registered Uses of Pesticides ; dn Canada is now available at a cost of $15 from the Queen’s Printer, Ottawa, or from’ fede- tal government bookstores. Cheques should be made out to Receiver General of Cana- a: e The index of Canadian pesti- eides registered under the Pest Contro) Products Act is arran- + ged both by registrant and by ‘active ingredient. - There ts al- , 80 a@ listing, by pesticide and + - crop, of the official residue to- lerance established under the Food and Drugs Act; a sum- + Mary of the labelling for regis- tered pesticides. Subscribers may, for $5 a year receive changes and additions

ip nian Oe gol min ele os mm 6 ae ee te main ee «0. elena. wie @ p= o-oo. 6 olen

ee a as

dium up-to-date. | The compendium was prepa- red jointly by pesticide regis- trants, the Canadian Agricul- tural Chemicals. Association,

and the Canada Department of Agriculture.

Call us for-programs, club bulletins, busi- hess letterheads. All work guaranteed.

___ GUARDIAN - PATRIOT. CENTRAL . PRINTERY

Phone 4-8506

section is. important, and should | now be filled in™ sie inventory for |

that costless than a dollar ory

In the Maritimes, Hugh “te reser

to keep. the 437-page —compen-f—

and write in these small expense |

items when purchased. At a lat- er date they can be entered in the farm- account book, Simil- arly when an income is receiv-

ed, enter it in the appropriate | column in the receipts section. |

Don't forget to do it as soon as

money is received. One cream!

cheque not entered, a steer or and not entered will seriously alter the total at the end of the ear

of spring work has begun. In a rushed season it is easy to neg- lect the farm account book With seed; fertilizer, lime, ete being obtained, a great deal of money is changing hands. Keep

track of it. Bring the farm ac- | count book up to date from Jan- |

uary Ist to day! If you haven't

|got your book up to date now, jyou’ll be so far behind by the completed,

time cropping is you'll never catch up. Some farm operators

they received (the yellow -cover-

farms. In some instances this may be true, If thig is the case, a farmer may wish to draw up his own account book. I would Suggest that they purchase a columnar ledger from _a_station- ery store and use the prepared farm account book as a guide.

Income and Expenses” in the|The columns could be headed |

for the receipts and expenses common-to the particular busi- ness. 7 A hog feeder,

!

Spring is here and the rush |

have | said that the farm account book”

| |

|

a

aig foes Sied oo feoe_ eS 18 Ot) a Beb_sulabie ee cat PLANTS KEPT IN COLD STORACE

Parker Jewell, York, is a pro- | gressive market gardener who also | operates a show place, + €ountry-Gardens”._He ig | here with Mrs. Leigh Brown, also of York. They are tieing straw-

“Jewell’s . shown

berry pee that were dug-late last fall, after the first frost, then put in _| co'd storage for sale early this Spring to berry growers in the Maritime Provinces,

an inventory section with space jed, feed; medication, marketing, |eous receipts. The

summary | for number-and-class_of hogs on | charges, hydro,-¢tc. The receipts |page would include the totals of for example, |hand, feed, buildings, equipment |section would include all hogs |recéipts and expenses by type or cash operating expenses. This |may wish to prepare his own/and so on. The expenses section |sold under various grades, bon- class, inventory change and so sub- record book. He would require ‘would include feeders purchas-|us_ received

nd any miscellan- on. /

‘Artificial insemination

About 18 per cent of the Can- adian cow population was artifi- cially bred in 1964, according to the .10th annual ‘report on.artifi- cial insemination in Canada just released by the CDA’s Livestock Division

This was an increase of four per cent over 1963.

There were 670,512 cows bred with dairy semen. and 312.552 cows bred with beef semen

eG

“per—cent-of—buting- ;

Owner—J. Linelon Dewar Herdsman—Anthony Pynenberg

lath beef inseminations were to’ The Guardian

dairy cows. Or stating it anoth- er way, 15 per cent of al) artifie- ially inseminated dairy cows were bred to heef bulls This practicé was less prevalent in 1964 than in. 1963.

There Was a. substantial in crease in the use of frozen se. men; 45 per cent of breetings. were hy frozen semen compar. ed with 54 per cent in 196%

Almost 75,000 vials of semen were imported during the vear while 5,617 vials were exported There were 14 semen producing organizations in Canada during . 1964 and 234 organizations. distri.

ren OSH sted

, There were 53! hulls in artifi- Cial insemination units at [e- cemhey 3ist. These hreak down into 224 Holstein, 45 Ayrshire, 44 Jersey, 30 Guernsey,. five Cay- adian, four Brown Swiss, © 15 Dual Purpose Shorthorn, two Red Poll, 94 Hereford, 34 Short- horn, 23 Angus and nine Charol- ais bulls.» ‘ f Canadian semen “was export ed to Africa, SA. Mexico, Bermuda, Japan, England, West Indies, Italy, and Hong. Kong.. ‘Number of Inseminations by breed of sire during 1984-were:

Bargate Farm - New Perth

PRESENTS:

es A Message From Your

_ P-ELL.'s Leading Independent

——

THE ISLAND’S TOP PRODUCING HOLSTEIN HERD-1965 _

(20 Cows or Over)

OUR RECORD—28.5% over the average forall Canadian Holsteins. -

< ALSO

_Bargate Cameo Maxine—

: The Prening Patriot.

Page 11-3

36,109 “Ayrshire, 24,158 Guerna- ey, 19, 103 Brown Swiss. 12:659 Dual Purpose Shorthorn, 1,595

Canadien, 893 Red Poll, 199,152 Hereford, 52,313° Aberdeen An gus, 34.627 Shorthorn, 20,604 Charolais, 480. Galloway.

The number: of cattle artifie- ially inseminated. in each prov: ince during 1964 were: 20,931 ip

‘Prince Edward Jsland, 30,087 is

Nova Scotia, 20,187 in New Brun swick, 119,608 in Quebee, 542,199 in Ontario, §0.369 in Manitoba, 46;649 in Saskatchewan, €9,228 in - Alberta, and 73.902 in British

A Ca yt

A BLUE SEAL PRODUCER 125,008 PLUS :

A READ SEAL PRODUCER 100,000 PLUS

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