From the Poaghkeepsie Telegraph. A NEW YEAR.
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Let every farmer commence with ite new-year in keeping an account ot his bu- Siness. Let him set down every cent he receives and what for; also every cent he pays out. to whom paid and for what pur- pose. Let him also make a memorandum of his method of farming so much groOmd planted, and so much grain sown state the quality and kind of land, the quantity and kind of grain; and then at harvest put down the results, with such comments as the facts suggest. This course, though very simple, and prompted by the soundest wisdom, will require some little attention and persevc- renee at the commencement, but it will soon become agreeable, and the retrospect it will enable the farmer to take at the end of the year will be satisfactory and pleas ant.. It will besides accustom him to close thinking, and make him in every respec, better business man. ..

 If a farmer has been careless of his inl- plemcnts, and thereby left them exposed to the weather, or lying or standing where last used, he should at once collect them to- gelher, and resolve now at the commence ment of the new year that on his farm the axiom should be carried out, of A place for every thing, and every thing in its place. ..a

 If there is single school house in the district of any farmer, now vacant, it should at once be filled by the employment of a competent instructor, and the collection of every child of suitable age in the district within its walls. And then every. farmer should make it part of his duty once a month to visit the school, and sec how the teacher and scholars get on-encourage the one in his tolls, and animate the other in the requirement fknowledge-supply ev- cry book the moment it is needed-and act as if he felt that education makes the man.

 Each farmer should resolve from this time forward to adopt every improvement in the art of husbandry-to test by experi- ment such things as in his judgment appear reasonable, and which are declared bv oth- CTS to be improvements, sohen the expert mcnt can De made with0Mt 0ny material so- cri6ee of time, money or labor. And he should talk over these matters with his sons and hired men, thereby putting them to the test of argument and discussion.

 He shonld take at least one we'll con- ducted weekly paper published in his conn- tv, which bestows some attention upon ag- ricnllurc, and if his means will warrant, should extend his subscription to those journals devoted exclusively to his calling.

 And he should resolve that with coun- try as sparse of population as ours, with soil as rich and fruitful, and people as en- terprising, that so far as his excrtions can aid, it shall not be said, that from densely populated Europe the grain must be i'm ported ,o furnish the 'stalf of life to his fellow citizens. f.

 We throw out these few thoughts, and venture to say that the farmer who carries them into practice for inc year, will, under the smiles which kind Providence lavish- es upon the objects of its creation, find him- self at the close of it wiser and n richer man.