“Are these things worth $100,000?”

“Now, John, you don’t mean that you’ve spent $100,000!  What in the world have you done with it?  Just pigs and cows and chickens—­”

“And greenhouses and sunken gardens and pergolas and kickshaws,” said I.  “But seriously, Polly, I think that we can show value for all that we have spent; and the whole amount is not three times what our city house cost, and that only covered our heads.”

“How do you figure values here?”

“We get a great deal more than simply shelter out of this place, and we have tangible values, too.  Here are some of them:  480 acres of excellent land, so well groomed and planted that it is worth of any man’s money, $120 per acre, or $57,600; buildings, water-plant, etc., all as good as new, $40,000; 44 cows, $4400; 10 heifers nearly two years old, $500; 8 horses, $1200; 50 brood sows, $1000; 350 young pigs, $1700; 1300 laying hens, $1300; tools and machinery, $1500; that makes well over $100,000 in sight, besides all the things you mentioned before.”

“You haven’t counted the six horses in my barn.”

“They haven’t been charged to the farm, Polly.”

“Or the trees you’ve planted?”

“No, they go with the land to increase its value.”

“And my gardens, too?”

“Yes, they are fixtures and count with the acres.  You see, this, land didn’t cost quite $75 an acre, but I hold it $50 better for what we’ve done to it; I don’t believe Bill Jackson would sell his for less.  I offered him $10,000 for a hundred acres, and he refused.  We’ve put up the price of real estate in this neighborhood, Mrs. Williams.”

“Well, let’s get at the figures.  I’m dying to see how we stand.”

“I have summarized them here:—­

“To additional land and development of plant $20,353.00
To interest on previous investment 4,220.00
Wages 4,662.00
Food for twenty-five people 1,523.00
Food for stock 2,120.00
Taxes and insurance 207.00
Shoeing and repairs 309.00
          
                                    ----------
      “Making in all $33,394.00

spent this year.

“The receipts are:—­

“First quarter $1,297.00
Second quarter 1,706.00
Third quarter 3,284.00
Fourth quarter 4,831.00
          
                                     ---------
        “Making $11,118.00

“But we agreed to pay $4000 a year to the farm for our food and shelter, if it did as well by us as the town house did.  Shall we do it, Polly?”

“Why, of course; we’ve been no end more comfortable here.”