FARM WORK FOR JANUARY.
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 On tho commencement of New Year the first business of every Farmer and Mechanic should be 10 settle with his neighhor and ba. lance his books. None can reasonably offer the excuse that they have no cash on hand ana must have farther time. Let the items be adjusted and due.bill or mcnora ndnro be given by the party who happens indebted --then payment may be made without wran- gline. m seed time. or whenever the cash comes.

 The great Dr. Samuel Johnson, who oflen showed his greatness in small things. adyis. nd friend. who was embarrassed and could nor pay all without great sacrifice, to be sure any debts must lie longer, let them bo inc large ones, which trouble one less ,hen nms melous small bills. Long winter evenines alI0fd fine opportunity to settle up old ac. counts. Wood may he cut and hauled better by daylighl alass. PlOsghman. r