500 Farmers Keep Complete Records Changes in Farm Operations Are Made as Result of Careful Study of Costs. About 500 Nebraska farmers kept a complete record of their farm busi ness in 1922, according to tbe UnL versity of Nebraska agricultural col lege. The day of the "book” farmer, or at least of the "bookkeeping farm er.” seems to have arrived. "Guessing is a good game for chil dren. hut I cannot afford to guess about my business,” is the way one larmer decided the question. “When times were good the only time I thought much about an account book was when I made out my Income tax report. Now I am Interested In know ing what crop is apt to return an In come.” In one Nebraska county, the cost per bushel of producing corn varied from as low as 52 cents per bushel to as high as $1 per bushel. There was a difference in yield per acre, and also a difference in the efficiency of the use of labor. Upon one farm in this group, for example, the operator used IS hours of horse labor per acre before husking, and on another farm where the yield was a little iowsr. the horses worked 41 hours per acre. When a man has an op portunity of comparing his results with the results obtained by other men. he naturally wishes to produce just as efficiently as does the most efficient man. Last year 3 5 farmers reported mak ing changes in their farm operations because of keeping records. How many others changed without reporting to the College of Agriculture is un known. Six county extension agents reported farmers making changes be cause of records kept by their neigh bors. The monetary value of these chang es cannot be estimated, according to the agricultural college, who says that it is safe to say that one way in which the farmer or any other busi ness man can make certain of what he is doing and which W'ay he is headed is by keeping records. Holstein Breeders’ Sale to Be Held in Kearney Kearney.—The Nebraska Holstein- j Friesian association state meeting: and sale will be held here March 1 and 2. The business meeting takes j place the first day, being concluded j in the evening with a banquet. The state sale will be held Friday, j Assurance is already had that 50 reg- j istered Holstein milk cows will be entered by breeders from other parts of the state and a number oS young bulls are also to be offered. It Is estimated that the total num ber of head listed for sale will exceed 100. Pawene County Farms Are Selling at High Prices Table Rock.—Edward Tenk sold a j 39-aqre tract of land three miles south j of Table Rock to Frank Hruska for ' $6,400. The land is without Improve- ' ments. Two hundred acres of land a few j miles west of Table Rock were sold I at sheriff's sale for $22,000. W. B. j Jones, an extensive land owner of this j county, was t,he purchaser. Farmers’ Institute Will Be Held in Broken Bow Soon Broken Bow—Arrangements are be ing completed for a Farmers Institute to be held In Broken Bow February 28. Each branch of the agricultural Industry will have a special speaker. J. H. Frandsen of Lincoln will repre sent the dairymens association and Kx-Oovernor MeKelvie will speak on the general agricultural problems. Culls 'Twould b* a Godsond If tnor* tried. This method relied diversified. Change the hog house or dairy barn ventilating system with every change in weather and every change in the number of animals in the build ing. All broken, cracked or worn down parts of farm machinery repaired or replaced now will save delays in the busy days of spring. The first farmer was the first man, and ail historic nobility rests on pos session and use of land.—Emerson. Record Duroc Sale Held by York County Breeder York—George J. and H. J. IJimig held the largest Duroc sale of breed sows and gilts ever sold in York county. Dinner was served to 250 farmers from all parts of tha United States. Fifty three head sold aver aged $180. The highest price paid was $410. Supper was served and the balance of the Dimig hogs were sold. J. M Snyder sold a bunch of 48 bred sows and gilts. All of Mr. Dlmlg's sows were bred to Constructor, the world's grand champion. Farmers’ Union Notes Rul'd Ip t'Mptt&J. Julian—The Farmers Union Co-Opera tive association here, which operate* an elevator and store, is pursuing the policy of building up a strong working capital by additions to surplus. Although t bo association could have paid dividends this year, it did not. On a paid-up capital of $15,600, the association now has a surplus of $5,102.60. Due to this accum muiation of working capital, the »-*go<-ia lion docs not hnve to borrow heavily. Net profit for 1922 was $1.175.10—derived from a profit of $1,720.97 on the store, and a loas of $644.29 on the elevator. Chi shortage was the cause of the loss on grain. Paul BUe is president. C. O. Schindler, secretary, and Thomas Costello, manager. Profit for Year. Lawrence—The Farmers Union Co Operative Elevator company here made a net profit of $1,500 for tlm year 1922. The company operates an elevator and lumber yard, and handles coal gad ware house commodities. Very narrow mar gins were taken on grain or the net profit would have bean larger. Grain sales amounted to 105 carloads, worth $121,345 27. Lumber sales were $16,229. 05. Osborne Is Speaker. Lodgcpole—President C. J. Osborne of the Nebraska aFrmers union and Pro fessor E. L. Taylor of the state agrlcul. ture.1 college addressed a Joint meeting of uniform and independent locals of the Farmers union. President Osborne pre M-nted the plans of the Farmers union to establish a co-operative terminal grain marketing agency in Omaha, which re ceived the hearty approval of the meet ing. Professor Taylor talked on farm accounting. The women served dinner at noon. Women Take Interest. Richland—Over 40b persons attended a meeting of Shell <'reek local of the i Farmers union held m Welch community | hall, northwest of this place. C J. Osborne, president of the state organisa tion. was present and gave an address on the work of the union. He especially emphasized the importance of building the membership Since January 3. this local has addressed 16 new members The women of the community are inter ested, and t he membership, ns a con sequence, include* 51 women, diaries H Welch Is president of the local, hut on | this occasion he turned the gavel over to R. D. fcmlth of Schuyler, who former- | ly lived on hij farm In thU neighbor hood. George Engel la secretary. Deficit In raid. Horae*—The Farmers union store her* is pulling out of the f.nancia! 'kinks' in which It tv a s Involved A net profit of 11.945 43 on a turnover of 187.000 win sho*a for th* year 1922. Aft*r charging off bad account* and depreciation on buildings, th* association stand* "even with the game" Th* business wa« put on a strictly cash basis the f;r»t of Jan uary. Instead of sale* being curtailed by this step, as was feared, they wer<* greater In January this year than In the similar period last ytar. Stockholder* A****** d. Polk—The annua! meeting of the stock holders in th* Farmers union store of th‘s place wai held at the Stevens farm home A considerable deficit was re. ported. However, the stockholders ex pressed a determination to keep their store going, and voted to assess the stock lift a share to «ecu-e additional capital. All of th« loss. |t was shown, was In curred on Implements, the genera! mer chandise • nd of th- buatne** having been consistently profitable. This lo** on Im plements La attribuated to being over loaded by one of the old.line manufac turers <* McCarthy, manager of the Farmers l.'nlnn btate Exchange. Omaha, addr **«-d the meeting. Dairy Industry , | Makes Progress, Reports Show JNehraska Ranks l\ear Top in Several Branches ol In dustry—Omaha Lead ing Butter Center. Lincoln—<0)—Although Nebraska is not fully developed In the dairying industry, most farms and ranches throughout the state keep-eome dairy animals and, according to the latest census, thesa number 603,708, says If. P Davis, chairman of the dairy de partment, University of Nebraska. These animals have an estimated value of $37,992,672. While Nebraska does not rank high in the number of all round dairy ani mals, Mr. Davis says, there has been a tendency recently to Increase the number and quality of pure bred dairy animals and this state now ranks quite high In this respect, hav ing 7,873 strictly high grade dairy cattle. They are divided as follows; Holstein, 5.368; Jerseys, 1,274; Guern sey, 34S; Ayreshires, 74; Brown Swiss, 38. while about 770 head were not reported definitely by breed. According to Mr. Davis, 12 of the Holstelns have produced more than J.OOO pounds of butter fat a year, with the Jerseys ranking second, one of which produced 844.56 pounds of fat in one year. The Guernsey ranks third and Ayreshires fourth. Figures compiled by the state de partment of agriculture show that there were 79 licensed creamerierf in 1921, and during that year 69.882,949 pounds of butter were manufactured, which placed Nebraska among the states In butter production. About 74 per cent of the butter was Pxported_. Omaha manufactures most of the but ter and has the distinction of being the largest butter making city in the world. Lincoln, Fremont, Hastings, Grand Island, Falrbury and Alliance also make considerable butter. While the Ice cream industry is comparatively new in this state, Mr. Davis says, it is developing rapidly and there were 2.179.180 gallons pro duced in Nebraska In 1£21. Owing to climatic conditions, little cheese Is made in the state, three fac tories producing only about 56,900 pounds In a year. There are five con densed milk factories In the state, which produced 5.200,266 pounds In 1921, most of It being condensed skim milk for the ice cream trade Valley County Durocs Are Sold at Good Prices Ord —One of the best pure bred hog saIps held in Valley county this sea son was that of Joe Carkoske. Mr Carkoske disposed of 20 head of Du roc-Jerseys, mostly gilts, the average being $1)5. Praetleally the entire of fering was purchased by outside bid ders. The top was a 2 year-old and the dam of the grand champion g It at the 1922 Nebraska state fair. The purchasers were Telling Brothers of Danville. Ill . and the price paid $720. The junior champion gilt was also sold to the same firm, the price being $260. This gilt was developed by Emily Carkoske as a project of the Valley County Boys ami Girls' Pig cluh. 30 Cars oL Seed Corn Vie Shipped From North Loup North Lotrp—.1. F. Earnest, who makes a specialty of handling the high-grade seed corns for which this territory la famous on account of its long, dry autumns, has shipped out this season about 30 cars of all kinds, but mostly sweet and flint corn The bulk of the flint,corn gots to Canadian markets. The Farmer’s Wife By MARY ANN GRAY._ Service* Hlnt< Furnished by M»t« ; « oIIfich MpfcinlUtA. Southern Pea Soup—Fry one large onion in two tablespoons of butter When brown odd one-half cup yellow split peas, one stalk of celerj', diced; one cup canned tomatoes, one diced carrot and salt to season. Cook in enough water to cover until veg etables are soft, press through sieve and add three tablespoons rice. Sim mer until rice is soft, then thin to desired consistency with rich milk. Scalloped Onions ar arsnips— !Parboil two.medium-sized onion* and two parsnips for 10 minutes. Drain off water and season to taste. Place alternate layers of parsnips and onions sliced, with fine bread crunths, dotted with butter In a baking dish, having thb last layer crumbs. Pour over one < up cream and bake in hot oven until cream is absorbed and crumbs are browned. Cooking Beef—To prepare boiled beef satisfactorily, plunge the meat In boiling water to harden tbe surface and prevent the rapid escape of Juices. Then cook by simmering, allowing plenty of time for the process. Braised beef Is good If the tough piece of meat is well seasoned, browned in a little fat, placed in a covered roaster and rooked slowly for some hours. Dong, slow cooking always make* a tough cut of beef of better flavor. Tti< e T* Properly Boiled in This Manner—Fill a large kettle with water and let it boll hard. When the water bolls violently, take your dish of rice and drop it In the t>ot slowly, a few kernels at a time. Then cover It and let it boil quite fast. The rice is cooked when you can rub a grain between your fingers and it mashes so you cannot feel the Inside kernel, j Then drain rice through a strainer and place in an oven for a minute to dry it. Otoe County Breeders Hold Meeting at Syracuse Syracuse—The first annual dinner I of the Otoe County Stock Breeders association was held here. Members from ail parts of the county were present and a number of new mem bers joined at this meeting. Speak ers of the evening were Introduced by W. G. Wltth of Dnubar, president of the asociation. Dr. Francis, special representative of the bureau of ani mal industry of the Foiled Slates De partment of Agriculture, lectured on hog lot sanitation, while County Agent Snipes of Cass county ran the department two reel picture. "Fxit j Ascarius." or the round worn infest ing hogs through unsanitary runs and lots. He was followed be Mr. Pcssen of the agricultural extension service of Nebraska in a talk on hogs and hog production along the lines of Dr. Francis’ talk, illustrating with slides his subject. He also gave a number of slides made up for the occasion. Adams County Testing Halted Ity I-ack of Funds Hastings.—With the work well ad vanced In Adams county and all but 10 per 'ent finished in five precincts, the testing of cattle for tuberculosis here has tieen abandoned as a reault of the failure of the legislature to make an appropriation. Between TOO and SCO farmers of this county pet! tinned for testing. Dr. R. O Porter, federal veterinarian who has been di rect i g the work, estimates that PI per cent of the owners of cattle In Adams cogrdv f,\or testing. Dr. Por ter will be transferred to another post. He has l»een offered the choice of several and will probably choose Olympia, Wash. Hugs Average *49. Humt*oldf.~ John (\ Simon held his sixth annual hied sow sale of pure broil Duror* at Power Bros, f?arnire. this city. There were 50 head In the offering and sold at an average of * l‘«. Back Bad Since the Grip DOES your back ache day after day with a dull, increasing throb? Are you tired, worn out and discour aged—just about ready to “give up?” Then why put up with such needless suf fering? Why not look to your kidneys, which are so likely at fault? Chances are a cold, a chill or a strain has weakened your kidneys. Poisons have accumulated "Every Picture ^ Telit a Story” in the system, that well kidneys would have filtered off. It’s little wonder, then, you have that constant backache, those headaches, dizzy spells and sharp, rheumatic twinges. You may have annoying bladder irregularities, too, and feel nervous, “blue” and irritable. Don’t wait until serious or chronic kidney disease sets in. Get back your health while you caa. Use Doan’s Kidney Pills. Doan’s have helped thousands. They should help you. Ask your neighbor! Read How These Omaha Folks Found Relief: G. T. FRANK. 902 S. 20th St., says: “My kidneys caused me to suffer and I had such backaches I couldn't do any stooping or lifting. My back ached con stantly and the action of my kidneys was painful. I often had to get up at night. I used Doan’s Kidney Pills as directed. The achea and pains left my back and my kidneys acted regularly.” MRS. A. W. HOWE, 70» S. 17th St., say*: "My kidneys were in a disordered condition and i didn't know what it was to be free from backache*. Mornings 1 felt dull and had no energy. When 1 stooped I became dizzy and spots floated before my eyes. The action of my kid neys was too free. I used Doan's Kidney Pills from Sherman & McConnell Drug Co. Doan’s relieved the backaches and put, my kidney* in good order.” W. T. TRAVIS. Gardenar, 15S1 N. 19th St., nays: “I had a> full and a short time alter my kidney* were In poor con dition. I had a desire to pass the kid ney secret ions often nnd l had continued nciies arid pains In the small of my back. I hail to get down on my knees to pick up anything from the floor. 1 lined Doan's Kidney Tills and they gnve me relief." The above statement was given May 19, 1920, and on October fi. 1922, Mr. Travis added: “Doan’s Kidney Till* nlwuys help me when I need them.” Doan’s Kidney Pills Every druggist has Doans, 60c a box. Foster-Milburn Co., Manufacturing Chemists, Buffalo, N. V. “EVERYBODY’S STORE” Surgess-Nash Company. r.".=.v ■■-■■■■■ rrr: r:,-. ,.•■■■. ■■■rsL.M-r:’ ’;:r- r v-- ■ : ■■■■:■: /t- ■- =r.v---:-. - . — r-s-rr- . - ■» Today’s Advertnsomeinit for Tuesday’s 8allin| Another Sale of 300 Spring Dresses On Sale $HV5 Splendid Tuesday 1 II Values The women of Omaha look to us for the season's new est styles at popular low prices. Again this week we offer TOO smart new dresses at $10.75. Only because they are samples i« it possible to sell them at this price, which is be low the cost of production. Forma! and informal frocks and styles for street and business wear, all of individual styling. Made of Canton Crepe Crepe de Cnine Lace Wool Canton Alltyme Crepe Xaiy, Black, Almond Green, Tan, Co pen. , In a Wide Range of Sizes. Tuesday - Bargain Basement Sale of Children s Gingham Dresses On Sale $ I 49 Sizes 7 to Tuesday 11 Years. Girls’ Middies, 98c We now have middies to meet every girl’s fancy in sizes 6 to 14. Straight or co-ed styles. Made of good quality jean in white, white with red, blue or navy collars. Middies guaranteed to launder well. An unusual value at . Bargain Ba»em»nt * Children’s Sateen Bloomers Well made of heavy quality black sateen and cut very full. Every scam double sewn: elastic waist bard and cuffs. Sizes 4 Q 2 to 14 years. Pair *rJ7C Tuesday—Bargain Basement Baby Blankets, Pair, 50c A number of soft, woolly blankets in heavyweight, medium size. Soft pinks, tans and blues, r a are priced apecial at . wUC Baby Dresses, Each, 89c 200 cunning little dresse* of fin* lawn, made with tiny yokes and gathered cuffs, trimmed with dain ty laces and embroidery and bits of pink and blue ribbon . 1 Washable Dolls, 48c to 75c These dollies for the wee tots are made of Turkish toweling in the favorite bunny and baby styles and have gsyly colored hand painted faces. Dolls that kiddies can’t break. Tutsdty—Btr|iin Ru«m»nt Nursery Baskets Handwoven of smooth, firm reeds. Large, medium and small sizes. Extraordinary values | OQ at the price, at. . , . . V * Tuesday—Bargain Basement Simple one-piece styles and others with gathered skirts, pretty and practical styles for school girls. Made of gingham in checks, plaids and plain colors, sometimes with organdy trimmings and always with a narrow belt or a sash. Every dress fast color. / * Tueadav—Bar fain Baaemeot Infants' Long Petticqats Long petticoats of white cotton made with shoulder fastenings. Neat- * ^ ly finished around the neek and arms and trimmed at the hem with crochet ing. Only . Tuesday — Bargain Baa*men*. Sale of “Onyx” Hosiery 5,000 Pairs of “Onyx" Hosiery for Children 29c 39c 49c 73r££?° A whole shipment of children’s hose—sox. half hose, three-quarter hose and long stockings in a com plete line of colors and sizes. An assortment we think tie greatest and best values ever offered in Omaha. “Onyx” Hose for Women The factory inspection of "Onyx" hosiery is supercritical and it is, not an exaggeration to say that you wiil not detect a defect in any cf these substandard*. Remember that thev are noi to be confused with seconds and that the wearing qualities are in no way below what you would expect from first-grade "Onyx" silk hosiery. Women's Full Fashioned All-Silk Chiffon "Onya" Hose-- The kind for which you have been ac customed to paying $2.50. and not 97c. All siioa in this lot. Black, silver and gun metal, and pure thread black silk hose, pair at. STOUT WOMEN SIenderizeycmr\Mm Mrnft'&nuam 9 f*0+r Jfctf fc** Ommtart fhv**rm t* tor rmmkir to too Hmmtorm mwm botnc mm. Tilt' COMFORT HRASSIFFR la adaptable It* »w* * aoaaa whaTher oI niendrT. medium. or full (Wore. It la dartgned and ftttrd b> (tea tn1 oat I hj uobrofeen linn and after da an ideal gown fcmndw *b*b ia at^fntabta to At perfectly. and will ool rkie-ap twor ftw outre Gtao the fljjarr a Trim Straight Ume Apwiawr Smpportr, Hrttno and Reduces Ate M TVrtrwO Bulging of the "Diaphragm Cm-res the H'rvper AhdommmJ Smppart Adds Carriage to the Ftgmrr Maker Tom Appear 10 to 20 Pammdr Lighter TV Comlnrt Corset Rranaatte nutlarta a (trom anUnarr hraaaima and win retain Its ahaptng altar long wear and repeated aaafang PRICES: - $1.00 - $2.00 ■ $.{.00 . $.1.00 0 BARGAINS Men’s Trousers, $1.95 -OO pairs ot odd lot trousers from our regular stock re duced. Included are dark mixtures and nr gray stripes. Regular $3.95 qualities now ----— Our Entire Stock of Men’s Wool Socks Light and dark shades of gray in all sizes included. Values up to 75c. now. pr. Men'* Union Suits Each, 79c Cotton ribbed union suits in .mhos H> to 46. Values to $1.50. 7ft Special at .lyC Boy*' Wool Cap» Each, 59c Boys' pulldown wool caps in a va riety of colors and sizes. Worth up to SI.50. Reduced PA to t. oyc : Hatg*tn Baifmanl