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10 April 29,1903. Dr. J..K.W, Bracken, Los Yogas P.O., Lincoln. Go., let, Deer Sir: - . Beg to acknowledge receipt of your favor of the 23rd Inst, re­questing that I send you some account hooks for the ranch, and note you have1 hut ono small blotter. By this same mail I received from Mr. MoDernott in Salt Lake City, a hill from the Pembroke Stationery Co. for some stationery on which:1 noto ho bought.a letter file, ono 400-page lodger and day hook, and also note on the-hill they arc for-the ranch, so'I presume you instructed him to get them. With these hooks,together with tip bloiter. you have, I think it will he all that is necessary’in order to keep your accounts, as it will only he necessary to keep a very: simple sot; simply charging the ranch,account with allVsuptlill/;;ijp^tt erial> hought, and crediting 'the ranch with all sales made, keeping of course a separate book for your cash. A very simple double entry sys­tem is a11 'that is necessary. Shir’ yon ’ cab do vary well, for as ex­plained to you in my letter several -days ago, v.o wij 1- require when any purchases are made - that the hills he approved.by you before being'paid by this ...'off ice, and.. th&twill necessarily allow you to get these accounts into your books. If you have; any ??trouble whatever -after you get your accounts started, if you will take-the matter up wfth me, X will he very glad, indeed to .render you any - assistance I can. In regard; to shipment of garden seeds. ..I have had our Pur­chasing Agent buy and mail to you by yesterday's mail l/2 lb. of Rocky Ford mod op seeds.. Regarding peanuts I think it would be better plan if you wor-ld purchase them in Salt Lake and .have them cent down with