XXIV

COST ACCOUNTING

Shortly after Christmas, Tony came to Joe Williams and explained that his brother, who was then visiting them, would like to stay at Brookside and work. As Tony had given eminent satisfaction, and his brother seemed to be a capable young man, he was engaged to look after the dairy.

In February Bob had taken two weeks off. He had gone to visit his father and mother. When he returned he found that many important events had occurred at Brookside Farm.

"Who do you think is here?" asked his uncle, as Bob came into the sitting room.

"I don't know," said Bob; "unless it's Edith back again."

"I believe you're pretty fond of Edith," said his uncle, eyeing him: suspiciously; "seems to me you two were together a good deal last summer, come to think of it."

"Well, isn't she a nice girl, Uncle Joe?" "She certainly is a fine girl, Bob, and I'm sorry to disappoint you, but it isn't Edith this time--it's Joseph Williams, Jr.," said his uncle proudly, "three days old to-day."

"You don't mean it, Uncle Joe," exclaimed Bob.

"Yes, sir, Bob; twelve pounds on the scale, and every inch a farmer.

We've produced some prize winners at Brookside Farm, Bob, but this one heads the list."

"That's splendid, Uncle Joe. May I see him?"

"As soon as we get warm, Bob. I wouldn't go into the room until you've had a chance to warm up some."

A few minutes later Bob was conducted to his aunt's room and there was not only allowed to see, but to hold in his arms, the heir of Brookside Farm.

"My, but he's little," said Bob.

"Little!" exclaimed his uncle. "Why, he's a bouncing big boy."

"Well, maybe it's the clothes that make him look so small."

"Don't tell us that," said his uncle, "for we know better."

"That's what you told me when I first came to the farm," laughed Bob.

"That's right. I remember now you did look small, Bob, but you've grown a lot since then."

"Guess he'll grow too, Uncle Joe. Everything seems to grow fast on Brookside."

Then the baby a.s.serted himself.

"My, what a good pair of lungs he has, Uncle Joe," said Bob.

"Just see what nice black hair he has, too," smiled his Aunt Bettie.

"I tell you what," said Bob, after a moment's thought, "they'll have to go some to get ahead of Brookside Farm."

"This isn't the only thing that has happened since you left," said his uncle. "You ought to go down to Tony's cottage and see what's been doing there."

"What?" asked Bob.

"Oh, they have the finest little black-haired two-day-old girl you ever saw," said his aunt.

"You don't mean it," said Bob.

"Tony's so excited," said his uncle, "that he forgets everything you ask him to do."

"Well, this is certainly fine news," said Bob. "I don't suppose I dare go down and see her."

"I think I'd wait a day or two if I were you, Bob, before going down."

Bob and his uncle now retired to the sitting room and were talking over the events that had happened while he was away, when Alex Wallace dropped in to see them.

"How's the new boy, Joe?" asked Alex.

"He's fine, Alex--greatest prize winner at Brookside Farm."

"Where have you been, Bob?" asked Alex.

"I've been visiting my father and mother," said Bob.

"I came over to see about the ice, Joe," said Alex. "I suppose, since you've made the improvements at Brookside, we can't go down to the pond and help ourselves any more."

"You had better talk that over with Bob," said his uncle, as the baby began to cry and he left them to see what was happening to it.

"That's right," said Bob; "we pay for everything we get and charge for everything that goes off the farm."

"You don't mean you're going to charge for ice!" exclaimed Alex almost incredulously.

"Well, why not?" said Bob. "It's worth something, isn't it? The pond cost us money and occupies ground that could be used for other purposes."

"That's so," said Alex. "I hadn't thought of that."

"The pond has to pay rent for the ground, and ice is one of the things it produces."

"What does ice bring this winter?" asked Alex.

"Fifty cents per ton on the water," said Bob, "and you cut it yourself."

"How can you tell how much it takes to make a ton?" asked Alex.

"Oh, that's easy," said Bob. "You measure the size of the cakes, and, when you know the thickness, you can refer to a schedule in one of the bulletins and that will tell you exactly how much it weighs."

"Well, I don't think my father will be willing to pay for ice," said Alex.

"Why not?" said Bob. "It's worth something."