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The Rural Voice, 1982-08, Page 7"Farms have gotten bigger and bigger. I would say it started happening between 1965 and 1975, because competition was so fierce as far as price is concerned. Those prices dictated that you had to be more efficient. which meant a higher capital cost (new tractors. combines) which meant you needed more land to absorb the overhead of those costs. All of a sudden, you don't have one section and 100 acres any more." MacNeill said agriculture is still a relatively untapped area for professional accountants. even though he has seen it grow dramatically during the past few years. He attributes expanded reliance on professionals to legislation like the capital gains tax on 1971, and to the growth in knowledge of the latest generation of farmers. Inflation and the tendency to larger farms are the main reasons for the new kind of teamwork. according to Tuckey and Pym. Both are not unfamiliar with traditional teamwork. Tuckey, 49. has been farming since he was 10 years old. "When I started, we were using horses. and 1 remember them," he said. "Farming was more labour-intensive at that time. Now you can buy a machine to do all the manual work involved. Several farmers on the same line used to harvest together, but now most of the farmers have their own equipment. It's not just for independence. It's not nay own feeling, but some people do like to be in- dependent." Pym, who planted his 31st crop this year, shares the assessment. "Before 1 started the farm I can remember 10 or 12 people threshing together," he said. "Really, some of it is independence. In days gone by. there wasn't enough money around to own your own equipment and you had to share. Today. it is different. The larger farm demands that you have your own equip- ment. "1 guess in the case of farming practices. some of it you learn from books. but there's always the details. It is Howard Pym THE RURAL VOICE/AUGUST 1982 PG. 7 J