_Budget System_--A church which, at the beginning of the fiscal year, makes an itemized forecast of the entire amount of money required for its maintenance during the year as a basis for a canvass of its membership for funds, is said to operate on a budget system with respect to its local finances. If amounts to be raised for denominational or other benevolences are included in the forecast and canvass, it is said to operate on a budget system for all monies raised.
_Adequate Financial System_--Three chief elements are recognized in an adequate financial system: a budget system, an annual every-member canvass, and the use of envelopes for the weekly payment of subscriptions.
_Receipts_--Receipts have been divided under three heads:
a. Subscriptions, that is monies received in payment of annual pledges.
b. Collections, that is money received from free will offerings at public services.
c. All other sources of revenue, chiefly proceeds of entertainments and interest on endowments.
_Salary of Minister_--Inasmuch as some ministers receive, in addition to their cash salary, the free use of a house while others do not, a comparison of the cash salaries paid is misleading. In all salary comparisons, therefore, the cash value of a free parsonage is arbitrarily stated as $250 a year, and that amount is added to the cash salary of each minister with free parsonage privileges. Thus an average salary stated as $1,450 is equivalent to $1,200 cash and the free use of a house.
LAND AND FARM AREA IN THE RANGE COUNTIES ACCORDING TO THE FEDERAL CENSUSES FOR 1910 AND 1920
1920 1910 1920 1910 Approximate land area (acres) 3,620,480 3,020,160 485,760 485,760
Land in farms (acres) 637,009 461,315 284,907 165,069
Improved land in farms (acres) 270,603 275,530 144,237 62,531
Woodland in farms (acres) 7,142 3,088 7,032 2,521 8,741
Other unimproved land in farms (acres) 359,264 182,697 133,638 100,017
Per cent. of land area in farms 17.6 15.3 58.7 34.0
Per cent. of farm land improved 42.5 59.7 50.6 37.9
Average acreage per farm 992.1 860.7 784.9 440.2
Average improved acreage per farm 421.5 514.0 397.3 116.7
The average acreage per farm in Beaverhead and Sheridan has increased very slightly in the past ten years, while the improved acreage per farm has decreased. In Hughes and Union, however, there is a decided increase in both the acreage per farm and the improved acreage per farm.