Record Keeping of an Early Day Farmer

Entries in the account book of Henry Detwiller and sons.  Henry Detwiller died in 1900 and later entries were made by Andy and Bill Detwiller. 

 

  Cash $3.00  
Land and Real Estate      
  800 acres @ $10.00 8,000.00  
       
    TOTAL $8,003.00
Livestock      
  17 horses 910.00  
  18 Cattle 300.00  
    TOTAL $1,210.00
       
Fixtures and Implements      
  2 harvestors 90.00  
  1 drill 50.00  
  1 mower 20.00  
  1 horse rake 10.00  
  2 gang plows 50.00  
  3 single plows 10.00  
  2 20-tooth harrow 20.00  
  1 16-16 disc 10.00  
  2 wagons 60.00  
  1 buggy 20.00  
  2 pr. sleighs 12.00  
  1 threshing machine 300.00  
  7 sets harness 105.00  
  1 reaper 50.00  
    TOTAL $917.00
    TOTAL ASSETS $10,130.00
       
Produce      
  750 bushels wheat @ $ .60 $450.00  
  60 bushels flax @ $1.25 75.00  
  75 bushels oats @ $ .33 25.00  
  40 bushels barley @ $ .33 13.00  
  20 bushels rye @ $ .35 7.00  
  75 ton feed @ $5.00 375.00  
  TOTAL INVENTORY $945.00  
  TOTAL ASSETS AND INVENTORY   $11,072.00
       
Liabilities      
  Mortgage Payable $2,638.92  
  Interest Payable 343.55  
    $2,983.47 $2,983.47
  Bills Payable 945.00 945.00
  Total Liabilities $3,928.47 $3,928.47
  Net worth $7,143.53  

February 27, 1889:

Went to Cooperstown today and settled account with Hammer and Condy.  Paid cash $20 and gave my note for $21 for balance. 

March 6, 1889:

Loaned to R.H. Pratt for a few days $20. 

March 5, 1889:

1 drew out $7. 

March 24, 1889:

Sold W. LaPlant 24 bushels wheat @ $ .39 a bushel. 

April 6, 1889:

Traded Fred's wheel and a note due November 1 for a buggy.

July 16, 1889:

Bought of Gull River Lumber Company for barn. 
16,700 feet lumber for $400.81:
2 x 4 x 14 @ .19;
4 x 6 x 16 @ .27;
2 x 6 x 14 @ .24.

January 1, 1904:

  real estate $4,000.00  
  6 horses 600.00  
  1 cattle 30.00  
  3 hogs 10.00  
  12 chickens 3.00  
  70 bushels wheat @ .70 49.00  
  200 bushels barley @ .30 60.00  
  325 bushels oats @ .33 107.00  
  household furniture 100.00  
  cash 3.00  
    $4,962.00  
       
Liabilities      
  real estate mortgage 500.00  
  bills payable 216.00  
  interest payable 13.00  
    729.00  
    NET WORTH $ 4,233.00

 

April 1, 1904:

bought on account 100# sugar $5.50

baking power .25

broom .40

wash board .25

5 gallons kerosene $1.00

April 4, 1904:

bought harness $8.75

April 5, 1904:

traded 23 bushels barley @ .30 for 11 bushels flax @
$1.00 paid balance in cash $3.50.

April 20, 1904:

bought share in Jessie Farmers Elevator $25.00

April 20, 1904:

bought 1/2 cord birch wood $3.70

April 20, 1904:

got George shod $1.00

April 27, 1904:

bought lumber for buggy shed $12.15

April 27, 1904:

bought:

 

Neck yoke 1.25
Spreaders .35
Trace chain .30
5 Sweat pads 3.10
Coffee .15

 

May 7,1904:

To Thompson Brothers bought 2 sacks flower $5.70 lantern globe .25

May 19, 1904:

To A. Larson brown sugar .50

May 21, 1904:

To P.E. Nelson casting for churn .85

July 24, 1904:

Bought a Deering harvestor traded a horse and gave note for balance.

March 2, 1905:

Bought cow at Lewis sale $20.00

March 29, 1905:

Got contract for school land and paid interest

April 1, 1905:

Sold Dave and King to Sells for $300.00

April 1, 1905:

Bought team of mares from S.M. Summerville $400.00

April 5, 1905:

Paid Joe Rogers $70.00 for work @ $1.25 a day

June 14, 1905:

Paid George Crawford $1.25 a day for pulling mustard

March 22, 1905:

Paid George H. Lashway $100 @ $20.00 per month

November 4, 1904:

Bought SW of NW of Section 36-147-59 payable:

 

  $120.00 January 1, 1905
    120.00 January 1, 1911
    120.00 January 1, 1916
    120.00 January 1, 1921
    120.00 January 1, 1925
Interest @ .04%  

 

Work schedule of Alfred Larson April 1, 1910:

April    1 hauled hay

  2  hauled manure all day

  3  Sunday

  4  harrowed

  5  clipped horses and harrowed

  6  drilled wheat - Farmers Monarch Elevator burned

  9  sowed wheat

16  Sawed wood and went to town

17  blizzard all day

21  plowed for oats

 

May     1 packed for oats

  4 sowed the oats

  9 started to break

14  broke all forenoon  - first good rain

Sept. 17 sold butter 5# $1.75

1905 crop sold:

762 bushels wheat a .64

120 bushels barley @ .33

111 bushels flax @ .86

6070# flax straw @ $2.00 per ton

Received from threshing machine $67.20

Bought 40 bushels Blue Stem wheat @ .70

Bought 65 bushels macaroni @ .67


Total crop sold in 1905........... ........... ........... $1,186.00

Source: Cooperstown, North Dakota 1882-1982 Centennial Page 1