"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.
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