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ROYAL COMMISSION

ON

3.

AGRICULTURE.

MINUTES OF EVIDENCE

(16th September, 1919, to 24th September, 1919).

VOLUME III.

Presented to Parliament by Command of His Majesty.

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. LI 1 1.

"VIIMIlKll-x

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FI.AX 1' KPN.

ANNUAL Iliirour. KIH.

Lnliil : : Itilplcl..

'.

-

; i< 'N Di:rAi:iMi:xT.

M. TuAnixr. Si

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W.\' ! I'.MI'I

I'iinnii)^ : Sii|i]i!\ uf L;iliour anil !ity ;

inn :inil Knits ; I .'
i IIoHir ion.

: 1 lauii
ril ; I li •• : Lincoln :

N'iir:'1 irthumberiand ; Nottingham;

uiirlaiiil anil lie

'

\V,v fruin the

•mini: tl. iinlc.

•

ROYAL COMMISSION

ON

AGRICULTURE.

MINUTES OF EVIDENCE

(16th September, 1919, to 24th September, 1919).

VOLUME III.

Presented to Parliament by Command of His Majesty.

LONDON:

PRINTED AND I'UHMSHED HY

HIS MA.fKSTVS STATIONERY OFFICE.

To In- jiiiK-lmsi'tl through any Bookseller or directly from
II M. STATIONERY OFFICE at the following addresses:

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?:i Foi.-Tii STIIKRT, EniMnntuit ;
or from E. PON80NBY, LTD., 116. GK.AFTOV STREET. DUHUN.

1919.
[Cmd. 391.] Price 2«. Od. Net.

ROYAL COMMISSION ON AGRICULTURE,

TERMS OF REFERENCE.

" To enquire into the economic prospects of the agricultural industry in Great
Britain, with special reference to the adjustment of a balance between the prices of
agricultural commodities, the costs of production, the remuneration of labour, and hours
of employment."

MEMBERS OF THE COMMISSION.

SIR WILLIAM

SIR WILLIAM JAMES ASHLEY.

DK. C. M. DOUGLAS, C.B.

MR. G. G. REA, C.B.E.

MR. W. ANKER SIMMONS, C.B.E.

MR. HENRY OVERMAN, O.B.K.

MR. A. W. A8HBY.

MR. A. BATCHELOR.

MR. H. 8. CAUTLEY, K.C., M.P.

MR. GEORGE DALLAS.

MR. J. F. DUNCAN.

MR. W. EDWARDS.

BARCLAY PEAT (Chairman).

MR. F. E. GREEN.
MR. J. M. HENDERSON.
MR. T. HENDERSON.
MR. T. PROSSER JON IX
MR. E. W. LANGFORD.
MR. R. V. LENNARD.
MR. GEORGE NICHOLLS.
MR. E. H. PARKER.
Mi:. R. R. ROBBINS.
MR. W. R. SMITH, M.P.
MR. R. B. WALKER.

LIST OF WITNESSES.

FAOK.
3

16(A September, I'.M'.i.

MR. R. J. THOMPSON, O.B.E

MR. L. N. GOODING (recalled) 18

PROFESSOR R. G. WHITE... 30

17th September, 1919.

H. ARMOUR and G. G. MERCER
(Bcottuh Chamber of Agriculture

23rd September, 1919.

I'AOK.

MR. H. G. HOWELL, F.C.A. (recalled) 69

MR. .1. DONALDSON 74

MR. J. WYLLIE, B.Sc., Ac '.>-'

24th September, I'.U'.'

MR. J. WYLLIE, B.Sc., &c.— (COM*J««.,II ... 101

MR. W. E. ATTENBOROUGH 107

MR. J. COS3IN8 in

Mn. .1 w. DurriiWAi n; nr,

MR. A. GODDARD, C B.E.
MR. R. 8. LANGFORD

Secrelartet

MINUTES OF EVIDENCE

TAKEN BEFORE

THE ROYAL COMMISSION ON AGRICULTURE.

ELEVENTH DAY.
TUESDAY, IGrn SEPTEMBER, 1919.

PRESENT •.

SIR WILLIAM BARCLAY PEAT (Chairman).

SIR WILLIAM JAMES ASHLEY.

DR. €. M. DOUGLAS, C.B.

MR. G. G. REA, C.B.E.

MR. W. ANKER SIMMONS, C.B.E.

MR. HENRY OVERMAN, O.B.E

ME. A. W. ASHBY.

MR. A. BATCHELOR.

MR. H. S. CAUTLEY, K.C., M.P.

MB. GEORGE DALLAS.

MR. J. F. DUNCAN.

MR. W. EDWARDS.

MR. F. E. GREEN.
MR. j. M. HENDERSON.
MR. T. HENDERSON.
MR. T. PROSSER JONES.
MR. E. W LANGFORD.
MR. R. V. LENNARD.
MB. GEORGE NICHOLLS.
MR. E. H. PARKER.
MR. R. R. ROBBINS.
Mu. W. R. SMITH, M.P.
MR. R. B. WALKER.

Mr. R. J. THOMPSON, O.B.E., of tho Board of Agriculture and Fisheries (Commercial Department), called

and examined.

9051. Chairman: May I put in the memorandum of

evidence-in-chief of Mr Lawrence Weaver. C.B.E.,

• Commercial Secretary of the Board of Agriculture

and Fisheries, which has been sent to us, and which

I presume you will speak to? — Yes.

Evidence-in-chief handed in by witnett.

PRESENT AND FUTURE PRICES OF AGRICULTURAL
REQUISITES.

(1) Fertilisers.

During the war fertilisers with the exception of
Bulphate of ammonia more than doubled in price, but
the increase would have been much greater if it had
not been for the control of prices, and for the direct
Government assistance afforded to the industry. In
1917 prices were agreed with the makers, and in
1918-19 they were formally fixed by the Fertiliser
Prices Order, 1918, and by the Compound Fertilisers
Order. These two Orders regulated the prices to be
charged for sulphate of ammonia, superphosphate, and
basic slag and compound manures, these being the
only manures which were available in any quantity
during that period.

Nitrate of soda was used for explosives, and the
supply of this fertiliser was consequently much re-
stricted, and such small quantities as were available
Trere very high in price. Potash also was only avail-
able in comparatively insignificant quantities, though
by purchasing the total output and reselling for agri-
cultural purposes, the Government were able to keep
the prices of the home produced potash at a level very
much below what was being obtained for potash sold
for industrial purpose, viz., £3f> 13s 4d. per ton, SO

(S6831-SO-16.) Wt. 38666-16. 2000. 11/1C. H. St. 0. S4.

per cent, muriate, as compared with £58-60 for sales
in the open market.

During 1918-19 the makers of both sulphate of am-
monia and superphosphate received subsidies from the
Government which enabled these two fertilisers to be
sold at less than the actual cost of production, but
these subsidies were discontinued as from tho 31tt
May, 1919, with the result that an increase in price
became necessary in order to cover cost of production.

Comparative prices so far as they are available are
given in Table 1.

It will be seen that the increase up to the spring of
1919, as compared with tho pre-war level (1912), was
15 per cent, in the case of sulphate of ammonia, 107
per cent, for superphosphate, 115 per cent, for bnsic
slag, 112 per cent, for nitrate of soda, and 90 per cent,
for potash. The prices which it is estimated will
rule next spring show a further increase except in
the «ase of nitrate of soda, which will probably be
lower, and in the case of potash, in which there is
already a marked decline.

A rough estimate of the sum spent in the United
Kingdom on the principal fertilisers shows that the
farmers' expenditure rose from nearly £5,000.000 in
1012, to nearly £11.000,000 in 1918-10, and will pro-
bably still further increase in 1919-30 to £13,800,000.
The whole of this increase is not, however, due to
rising prices, as the farmer is now making increased
n-e of these fertilisers. The average cost per ton of
fertiliser used which was £3 19s. in 1912, increased to
£6 18s. 9d. in 1918-19, a rise of 76 per cent., while the
figure for 1919-20 is likely to be about £8 14s. 6d. per
ton, a rise of 121 per cent, as compared with 1012
This latter increase is due to the higher prices of

At

, 1919.]

.|,,\ M\ \i,l;K I I.TI'KK.

MR. Il .1 THOMSON. " I1- 1

raanun*, and tin- m< re.is.-d uv <>f p..ia-h.

I Detail* ot the*- calculations an- . I .Me ll.i

The abori> figurr* are of crourmp onlx appro-
InU the infornimtion nt our disposal :- -utlu lently
i hie the entimatr to be regarded as
fairly rloav.

The probable position in t! m i.lun. .

a

1!»-J» Mix an hardly he .|.-!m. .1 l>ui pi

m. In ..::••: that owing to increa-. .1 -Upmonta

of uitrate of S.H|U tin | • i nmmnnin

may fall to nay £1- |»T ton. In tin- eaae of super
phosphate. the shortage in tin- supply of pho-phal-
rock in not likolv to be remedied in 1'Xli. l-m the
pruc « ill prolial>ly fall owing : ights.

If we estimate the di^-line nt I "i per cent. this would
make 31) , rphosphate nhout £(> 11!

t-in. Mi. drin.-mcl for basic slag i- in CXCCHS of ilr
supply owing to its relative c heapin-ss compared with
superphosphate. and no increase in price is I IK

In tin- vase of nitrate of soda, by the autumn of
1990 large shipments from Chili arc likely t > he arriv-
ing, and the price innv fall to (s»yi £15. A dc-< line
in price* in also probable in the case of potash. Any
exact estimate is impossible. ~.i\. kainit. £ •'> : sylvinite,
••.uriato. £15; sulphate, il7.

•.mating the quantity used on the lines adopted
in Table II.. fertilise™ Mould show an average coat
per ton of C6 17s. in 1920-21, n decline of 22 per -out.
aa compared with 1919-20; but still be 73 per cent.
above 1912.

i2l 1'iirri uj putting Mtifft.

I'ntil towards the end of 1916 the supply of. feeding
•tuffs did not become exceptionally short and the

n prices was not generally more than 5<) per cent
Karly in 1918 prices Here controlled hy tin1 Ministry
of Food at the figures then ruling, and t>
remained in force until the spring of MH!i. when the
Order was revoked. The feeding stulls which were
fontnilled by this Order were all kinds of oil cake and
meal, milling offals, and brewers' grain, hut not mai/.c.
oata or feeding barley, which were dealt with -••]•. n
ately and were subject to mor.- nr less direct mntrol
by the Wheat Commission. In August, HtlJi. the
price* of oil cakes showed a great tendency to i i-.
owing to the shortage of supplies abroad ami tonnage
difficulties, and it was decided to introduce a mo.
form of control by which maximum pri. • - were fixed
by voluntary agreement. I'nder this arrangement
dealers and merchants are licensed on condition that
they undertake to sell at not more than the agreed

-. Thi* system will in all probability continue
in operation until next summer. It only' applies at

lit to oil cakea and meal, but it [• proposed t..
extend it so that milling offals and maize can onlv
be sold by licensed dealers. The pr ir. ..f milling
offaU is fixed by tie Wh.-at Coinni ission . ./• mill. In
the case of mni/.e tin- Wheat Commission is the only
ini|Mirter and fixes the price »t which it shall he sold

•'iporting and distrflmting meichants. Tln-ri- [|
lion no (ontr.il «iver feeiling harli-y. In the ease of
oats. ini|Kirter.s niay n<it M'l! ahovl. eerluin maximum
prices.

A comparison of average prices of feeding stuffs
at different dates is attached

hardlv possible to estimate the average increase
in feeding stilus as the supply and the purposed for
which they nrc used vary so considerably.

Taking some of the principal feeding stuffs tin
position is as follows: —

Increase in fnorease in

March, 1919, ax August, 1919, as

compared with compan-il u ith

191.1 1 I. 19IM 11.

Milling offals ... 10.% per cent. ... 14 .1 per

Maize ...... |:r, ... i

Oau ...... i:.2 .. ... .'

Feeding Barley... II!" .. ... )>•.:'

Linwecloake ... IM ...

If We t-ike ill. -'• as I. ;

Melal He ; , . ,,,

Mir I.-V. I

:i fin

making an average n». »f .

With regard to the future, the Ministry of Food is
..I opinion that prices <,| oil < aken will fall in the near
future I. iii-.ed i like tit the present is selling in
large quantities at L'JI '2s. 8d., as compared with the
•greed price of £i">. Argentine neu crop linseed for
id delivery is much below spot pine-. Cntton
Mwd is also falling.

^The Wheat Commission have arranged for the im
|">rt.itn>n <>t mills-..' on a greatly inerea-ed

»all\ eijual to prewar, and this will do much
to relieve the stringency ill feeding stuffs. Against
tins must be set the poor hay (Top.

It is practically impossible to prophesy as t<> the
future course of prices ; on ^resent indications prioM
are n<it liki>ly to rise further, and everything |M>ints to
a fall.

( v.n-ideruhle difficulty arises in calculating the in
cren.se in the co-a <>t latin si^'df. owing to the fact th:u
there are numerous \atietier. ol everv kind <>l these
seeds, and even when a standard variety ot a particu-
lar kind of seed is taken, there is no basic market
price. Quotations of average prices obtained
several of the leading aeed firms, show consideraMe
variation, and it is only possible to arrive a
approximate figure by striking an average of the
various prices submitted.

The price ol i.-ieal seed is to a large i \tent

• lu-d b\ the price oi the milling or feeding quality

n! the seed in question, a more or less regular premium
over the milling or feeding price heiiiji paid l<.
intended for sowing. Thus the eurvo ot ihe pn

il seed follows fairly i lowly that ot the l^-ding
qualities. The quality ol tin- ii.ir\,-i is. hm\i \
factor in the variation in price of cereal seeds
year to year, and this will probably l>e partii ularlv
marked in connection with the price ol -,^1 o;,:
seed barley required for next season's sowing. II
currpjit hnrvestof these two (ensiK has !«-, n tar inn
satislaetory. and in the case of barley there will als
prohaMy !M' an increiitwil demand tor brenme |i
i-timated that the SXN<! oats will i<«st II |.ci
more next aea«nn than in the l!'|s.|!i s,^,^,,,, .,,,d t|,ai
the im rease m seed barley will amount to l.'l per ci-nt.

Tin- pn ..... 1 root seod.s (turnip, mangel and s\\edei
during the past aeason showisl a marked in
ill., pre-war averages, amounting to 171 per cent, in
the ease ol turnips. •">;{ per cent, in mangel and 1'lilt
•MI in swede. M.-! .-I this seed is home urown.
and tin increase is due to the extra cost of pi
ti.in (farmers who contract with seed fin-
root seed are asking considerably higher prices than
in pre-war days). l>ad ml enhani.d

handling, i.e., cleaning, .storing and dJMi il.ntm^
'ITio high prices obtained for root seeds have, how-
1 ver. can n to increase their acnages with

the result that, in the case of turnips the prii •
season will be. it is ,-M nn.-it. .1. reduced l,\ L'L1 per cent.
<>\er last season's tigure. »liils. m«tig. I., \\ill

probably show a decline ol !i per cent, and ."> per cent.
respectively.

In the case of grn.ss a nil clover se.sl. ihe bulk of
which has to In- imported, prices rose in IM:1
100 to °."MI per cent. aUive the prewar (inures. The
main reason for this UHS that suppli- n oil

from large producing countries such as I.'
many, Aust ria-IItingary and Kel^ium. whilst the
trans|H>r; ehargi> Ir.nn countries which t.-mained open
to supply our requirements were enormously in-
creased.

In view of the prol.al.le continued shortage in the

• lion ,,i seed in i he countries specified it IK

.ted that the price of 11,4*1 of the. principal gra«s

.ind clover ••<••}- »ill .-how a -till further advance next

' '• '"" " "-I.V t»giv4. anything but

•'"'I" as to the prohnhle in-

most of the other grass seed, the hulk of

"'"-I from o,. . ,,vs ; ..... , ;

™-'nl -»n The price of ih ,,,^

--«..• ha- been I'.-,:! percent, orer prewa^

';:,„ " ? ;'I,"J"7|<""1 «>»" ^»K to «i,e s,,,a'i ,.„,,«

•' l!"' M«- " carry orw7' of old s,,.,l ,0 ,./„,

MINUTES OF EVIDENCE.

16 September, 1919.]

MR R. J. THOMPSON, O.B.E.

[Continued.

1918-19 season was a negligible quantity. The 191S
crop was a fair one, but the small stock of old seed,
the high standard of quality set by the Testing of
Si Tils Order, the general tendency of merchants to
buy th'eir stocks exceptionally early in the season,
all contributed to raise the price. It is also claimed
that the grower is now more independent than he was
in pre-war days and consequently is in a position to
bargain for a much higher price. It is considered
th.it the level reached in 1918-19 will be maintained,
or in any case only slightly reduced, during the forth-
coming season.

i Is I'l-ii-ix uj Agricultural Mncltiuery.

The atta.'-hed Table provides a comparison of the
estimated cost of implements and tools for a farm
of 500 acres i lid I i-cres arable and 100 acres grass),
in I9M. and at the present time. This shows that
the implements v.-bich could be purchased in 1914
for tl.:J32 would now cost £2.582, a rise of 94 per
cent. The rise in the various implements is, of course,
not by any means uniform, but, broadly speaking.
• >stof agricultural machinery and tools and imple-
ments may be said to have doubled.

Ibe price of steam tackle for ploughing has ad-
vanced roughly 120 per cent., and the cost of plough-
ing by contract by iilxmt 75 per cent. The prices of
tractors have tended to advau-e a little during the

past two years. Comparison with pre-war prices is
hardly possible, as the types of tractor now in use
are different.

With regard to the trend of future prices it is
impossible to prophesy with any certainty. The only
chance of a fall in prices would arise from a largo
ini|K>rtation at low rates from America, but in the
present state of exchange this is not probable. The
price in this country of the Fordson tractor (£285)
approximates to that of the Austin (£300) a British
made tractor on rather superior lines.

Binders are subject to a price agreement, which
although only fixed for this year, is quite likely to be
arranged again next year, the determining factor
being the British manufacturing costs, and these are
likely to determine prices next year. If the American
exchange is corrected fairly rapidly, then it is quite
likely that in certain lines it would pay American
houses to reduce the selling price here ; but competi-
tion is much more likely in foreign markets than in
the home market. American competition in the
United Kingdom has never been very serious except
in a few lines, e.g., harvesting machinery, and
latterly, traitors; other types of American imple-
ments are not in general favour over here, although
American ploughs enjoy substantial popularity in
certain districts, and are likely to bo " pushed " in
future; the same remark applies to disc harrows.

TABLE I.
Spring Prire* of FertUitert /*•)• ton. {See Footnote.)

Price in March.

Sulphate of
Ammonia.

30 per cent.
Super-
phosphate.

:ii i per cent,
(total)
Basic Slag.

Nit rate of Soda,
95 per cent.

£ 8.

d.

£ e. d.

r •

£ 8. d.

£

8.

d.

1912

14 11

:i

:t ii »

1 12 »i lo

17

0

1913

13 19

8

3 ii n

1 12 6 12

0

0

1914

12 7

i;

:( n o

1 13 6 10

11

8

1915

Ki lo

i;

5 n n

•2 2 6 11

6

1

191«

Hi 17

1

i; n ii

•2 It 0 17

1

8

1017

1C, II

0 6 H> ii

326 23

n

II

1918 Hi 7

6 (i :i ii

3 26 27

5

0

1919

Hi i:,

ii r, i 6

3 10 II 23

0

0

r.i2o 22 ii

ii . 7 lo 0

3 12 0 18

I)

0

/'. r,-entaye of Ineieiui:

1913-1010.

1912-1920.

1919-1990.

Sulphate of Ammonia ...

IB

51

31

Superphosphate

107

158

M

Basic Slag

115

122

3

Nitrate of Soda

112

66

-

22*

* Decrease.

—

Kainit,
1 4 per cent.
K,0.

Potash Salt-,
30 per cent.
K,0.

Sulphate of Potash,
90 per cent.
K,S04.

Muriate of Potash,
80 per cent.
KG,.

May 1913

X ». d.

3 9 i;

£ a. d.
626

£ p. d
11 17 n

£ 8. (1.

in 8 n

August. l'.H9..

6 7 i;

11 17 li

22 10 0

20 0 (I

., I'j2u

4 7 (i

8 10 n

16 7 6

14 7 Ii

1918-1919.

1913-1920.

1919-1920.

+ 84

+ 26

- 33

+ '•"

+ 38

- 28

+ ;»u

+ 38

- 27

+ in'

+ 38

- 28

Ptreatttge

Kainit

Potash Salts

Sulphate of Potash
.Muriate of Potash

\.,TK.— Th.: price? of Sulphate of Ammonia for the year* I'.Mi' -in Hi are for " Good Grey 24 per cent, f.o.b. Hull." The
prices for 19I7-192O are for 2IJ per cent, quility, ami inolude delivery to farmers.

The i'1-iei- <>r i,,,t h Superphosphate and Basic Slag are f.o.r. at works, except the figures for 1918 19 in the case of
Sn|K-rpho»phate anil for HUH 1 92n in the case of Basic Slag, which are "ex-works " price*. In these years Superphosphate
and Ba*i<: E "Id at delivered price*, but for purposes of comparison the allowance for delivery has been deducted.

The price of Nitrate of Soda is the price in Liverpool. The price of i>otash does not include delivery.

A 3-

iC"VAi. riiMMissmv ON AGRlcri/rritK.

1919.]

M>. R. J. THouraoN, O.B.E.

[Continued.

urt i* I'mtfd Ai

TABLE II.

u» tht principal kituU of/rrtUuert (ff,'l>uliiij dflirrry rkarget).

—

1911

1918-19.

Total Expenditure.

Quantity
used.

Average
Price.

Quantity

Used.

Avenge

1'rioe.

1912.

,!U8-:9.

Sulphate of Ammonia
Superphosphate
Baste Slag
Nitrate of Soda
I'otknh

Ton*.
60,000
700,0(10
300,000
100,000
80,000

1,340,000

£ .. d.

14 1<> '

:t ii ii

1 12 6
in 15 0
550*

Ton*.

760,000
650,000
10,000
16,000

« a. d.

16 0 0 '
600
300
25 0 0
85 0 0*

£
870,000
•-.',100,000
487,500
1.075,000
HOyOOO

&

1,6:..
250,1 UK'
525.IHKI

—

1,675,000

—

£4,952,000

£10,926,000

Thit give* an average cost per ton of £3 19s. Od. iu 1912 as compared with £6 18». 9d. in l'JIH-19, or an
increaae of 76 per cent.

A similar calculation for 1919-20 shows an average cost per ion of £8 14s. fid., an increase of 26 per cent.
M compared with 1918-19 and 121 per cent, as against 1912, viz. :—

—

Estimated
Quantity used.
1919-20.

Average Price.

Total
Expenditure.

Tons.
200,000

£ R. d.
21 10 0

£
4,300,000

Superphosphate

750,000

7 16 0

6,812.r.oo

Basic Slap

600,000

800

1,600,000

Nitrate oF Soda

60,000

20 0 0

1,200,000

Potash

75,000

13 10 0*

1,012,500

1,586,000

—

£13,825,000

The average prices for potaeh are baaed on an estimate of the proportions of different grades used.

TABLK III.
Am age Prira of Certain Feeding Stuff* in Londtm unleu n/hfrwitf itatrd.

Percentage of Increase in Price.

Controlled

Controlled

—

June, 1913
to May,

rii i

1'rire on
3t*t March,

Price,
Si-ptember,

March,
19 19, as com-

September,
I91lt,aacom-

September,
rjllt.ag com-

i y 1 1 *

1*19.

1919.

pared with

l»r«i with

pared with

I'.HS 14.

I'.HH 11.

March, 11)19.

A i. d.

£ t. d.

£ t. d.

Bran ... ... ... per ton

4 16 n't

Kroad Bran

625}

11 0 0

12 10 (1

m

162

18

Pollards

5 0 ij

Middling*

6 r, •;

12 0 0

14 in ii

N

129

21

RioeMeal

4 8 11

16 10 0

20 0 o*

267

HI 4

21

Mail* Meal

706

l;i ii il*

lit 12 fi

Itl

179

3

Maise, Argentine, per 48 i lb*

1 5 6f

S o (»

3 ft o

188

168

8

i English per 336 lb»

1 0 0

2 Id 6

3 10 0*

152

260

40

"v-

(New Crop)

1 Canadian per 320 lb.

o 18 8

2 19 0

3 1 0

ni

W7

3

BarUv / English per 448 Ibs.
Peed t Canadian ,,..r i'«. It*

1 Id 6t
1 4 fit

370

. ii*

400*
390*

ISO

165

161

182

19

6

Dried Au Grain* (bag» included) per ton

596

15 10 0

|l> 15 0*

183

1 lilt

6

Malt Culms (twg* Included)

B 13 1)

14 to ii

IT, 12 6*

156

176

8

Hamil Cake (London-made)

7 11 9

!'.« 0 0

25 0 0

IS]

L'2H

n

Bgvptian CoUODseed Cake ...
1'aim Kernel Cake (at Liverpool)

180

6 4 o|

i:. o 0

18 15 0

19 16 0

17 0 ii

178

in

988

174

32
24

Soya Ifem Cake (at Hull) ... .,

7 4 7

!'.• 0 0

•1 0

188

1441

32

Uronod Nut C«ke, undeoorticatert

10 0 9J

17

i!l 0 0

72

101

90

Feeding Molaeses per ton in omeka

6 10 0

0 0 ii*

11 00*

69

22

* Free of Control.

t July, 1914.

| January to May, 1916.

J 1915 Ifi.

MINUTES OF EVIDENCE.

16 September, 1919.]

ME. R. J. THOMPSON, O.B.E.

[Continued.

TABLE IV.
Wholesale Price of Fffrm Seeds.

Kind of Seed.

Unit
of
weight.

Average
price,
1910-1914.
I

Average
price,
1919.

Increase %
of 1919 over
1910-1914

Estimated
average price
in 1920.

Estimated
increase or
decrease
% in 1920
over 1919.

Wheat

dr.

f. d.
36 3

t. d.

89 0

Per vent.
+ 145

*. d.
99 0

Per cent.
+ 11

Barley ...

»2 9

77 6

+ 136

110 0

+ 43

Oats

22 8

68 0

+ 200

75 6

+ 11

Rye

31 5

82 0

+ 161

90 6

+ 10

Tares or Vetches
Turnips (Field)
Cabbage ( „ )
Swede

bush.

Ib.
bush.

21 10
2 4
29 1

34 0
70 0
6 0
110 0

+ 171
-f 158
4- 269

34 0
65 0
6 6
105 0

- 22
+ 8
— 5

9 7

33 0

+ 244

cwt.

71 11

110 0

+ 53

100 0

— !l

Ryegrass
Meadow Fescue
Cocksfoot
Crested Dogstail
Timothy

n
»»
»
i

18 5
80 9
66 9
78 2
46 0

65 0
185 0
156 10
102 6
79 5

+ 253
+ 129
+ 135
+ 31
+ 73

53 8
230 0
135 0

80 0

- 9
+ 24
— 14

• + 8

Red Clover
Alaike

i

78 5
85 2

277 6
186 3

+ 253
+ 119

270 0
240 0

- 9

+ 29

WhiteClover ...
Crimson „
Trefoil ...

i

i

127 9
I!.', :,
53 3
75 0

262 6
90 0'
153 0
150 0

+ 105
+ 154

+ 187
+ 100

290 0
55 0
120 0
165 0

+ 10
- 40
- 12
- 8

qr.

27 10

48 6

+ 78

Pea»

cwt.

71 7

140 0

+ 96

196 0

+ 40

Beans

58 1

168 0

-r 186

168 0

Nil

Carrot ...

Ib.

3 6

7 0

+ 100

4 0

- 43

TABLE V.

List of Implements for a farm containing 400 acres arable and 100 acres of Pasture and Meadow, as detailed
in Agricultural Encyclopaedia, giving 1914 and present-day values.

TILLAOB IMPLEMENTS.

1914.

Present

3

day.

£ *. d.

£ *. ./.

6 Ploughs (Howard)

24 4 0

46 6 0

2 seta of Heavy Harrows

640

12 17 0

3 sets of Seed Harrows

806

12 19 6

2 eets of chain medium weight

—

• 10

Harrows

I Spring tooth or other good Martin

12 0 0

19 10 0

Mark 2 Cutter

Ring Roller, four-cylinder 20 in.

10 0 0

15 10 0

4 -horse Plain Roller, four-cylinder

10 10 0

16 15 0

20 in.

2-horse Roller ... ... ...

800

12 10 0

Light Wood Roller

3 10 0

5 10 0

Potato and double-mould Board

5 17 6

11 0 0

Plough

Si nc ing and Hoeing Implement*.

1 Corn Drill

22 0 0

42 0 0

1 Root Drill, fitted for sowing Super-

22 0 0

42 0 0

phosphate dry

1 Broadcast Sowing Machine

450

7 10 0

2 Grass Seed Harrows

600

9 10 0

2 Horse Hoes

600

13 16 0

2 Single Hone Scuffle™

3 15 0

5 10 0

Securing Crops,

2 Self-binders or Harvesters

55 0 0

141 0 0

2 Grass Cutters

21 10 0

52 0 0

2 Horse Rakes

22 10 0

37 0 0

6 Wagons

180 0 0

282 0 0

6 Carts ' ..

72 0 0

156 0 0

2 Water Carts...

30 0 0

65 6 0

Preparing Crops for Market.

1914.

Present
day.

Threshing Machine
8-horse power Portable Engine
Elevator or Stacker
Winnowing Machines
Barley Screen ...
Weighing Machineand Weights
50 Sacks

£ ». d.
189 10 0
240 0 0
40 0 0
30 15 0
10 10 0
2 10 0
2 10 0

£ i. d.
275 0 0
435 0 0
94 12 0
64 5 0
23 12 0
4 15 0
7 10 0

Lite Slock.
2 Sheep Turnip Cutters ...
1 Pentall Pulper
1 power Chaff Cutter
1 power Oil-cake Breaker
1 power Grist Mill
Dairy Utensils
Harness

900
3 10 0
30 10 0
9 18 6
12 18 0
50 0 0
48 0 0

20 0 0
7 12 0
52 0 0
22 0 0
20 17 6
110 0 0
144 0 0

Sheep Troughs and Hurdles
(wood) ... .

30 0 0

90 0 0

Shepherd House on wheels

30 0 0

65 0 0

Toolt.
Including spades, shovels, forks,
scythes, prongs, crowbars, barn
shovels, bushel measures, ropes,
cow chains, head stalls, sieves
besoms, brushes, combs, buckets'
rakes, hay knives, muck'
scrapers, hoes, pickaxe, mattock,
barrows, sack barrows, ladders,
bull stick, drenching horn, etc.

56 0 0

130 0 0

1,332 15 6

2,582 1 6

[Thi.i concludes the

9052. Dr. Douglas: We are to take it, are we,
that you adopt this evidence-in-chief ?— Yes. It is
subject to a few amendments which I may make in
the course of my evidence.

9053. Would you like to indicate these now for
our guidance? — I think I prefer to take them as I
go along, if you do not mind?

3*831

evidence-in-chief. ]

9053A. There are one or two questions that 1 wish
to put to you on the supply of fertilisers. Do you
anticipate there will be a shortage of any of these
for next spring — not, I suppose, nitrogenous manures ;
but of others, do you expect a shortage? — The supply
of sulphate of ammonia is likely to bo quite sufficient,
and also of nitrate of soda; but in the case of

A4

K"V Al. i »MM1»1" ITUK.

l« Srptrmtrr. M9.]

MR. R. J. THO>II> " i: i

[Continued.

»uperphoi>ph»t«<. the importers ar»- < \p. i u n< ing v.-rv

gr*«t dllh. ultv III "blaming till- phosph.iU KM k ill. ;.
require Irom North Mii'.i :nnl N.-rtli Aiuorn u. • Hut
•.»n the »hi«lo. I anticipate thnt they will get approxi-
limtelv the same quantity as they got last year, vv hi. h
• UK fully up to the average.

9064. I- u within your knowledge that .-..in.- uianu-
inituri-t* ••! superphosphate- have alrcudv l>< • n «>m
p. ll.d to abut down their works:' — Yea. \V,. know
that the manufacturers have been cxperieucing great
difficulty. The position is, that the Fertiliser
Manufacturers' Association is making contracts for
the purphaae of phosphate rock on Ix'hah
the whole of the makers in tills country, and they
have made contracts for a quantity which will provide
thorn with supplies aq«al to last year. At the
name time the freight difficulty is su.li. that the
material is not being delivered as rapidly or as
evenly as is desirable. It ia difficult to u«-t shij
go to particular ports just at the time when th<.\
an- required. But looking at tin- tiling from a broad
l->mt of view, we hope — it is a hope — but we do h»]n .
that the quantity will be equal to last year.

UUVi. Hut is not that a vny sanguine view, it it
is tin- cast, that some works have already closed down:'

I think it is mx-e.s.sary to reineiuher that it is not in
any way abnormal for works to be closed down in
the slimmer. It was always tht> custom in the trade
for them to close for a couple of months in the height
of the summer for cleaning and re|Kiiring their plant.
They were not in the bwit of going on full output
at this time of the year.

9056. But is it not the case that this is the very time
of the year when acti\ily is resumed in the manufac-
ture of phosphates ? Yes.

9067. And that the stocks in hand are not abnor-
mally high, to put it no stronger than that? — No,
the stocks in hand are inclined to be low.

905". And manufacture is stopping in certain cases .-
— Yes; there are several eases I know, but 1 am in
constant communication with the Fertiliser Manufac-
turers' Association on this subject, and I do not think
the number is very serious ; but they do exist.

9059. Does not that |>oiiit to a considerable shortage
next spring? Not altogether, because we hope and
believe that it will be made up.

9060. Then the memorandum that you .submitted
indicates that that will react on the price of basic

•lag?

9061. Ami will the price of superphosphate not also
rUeP — The price of superphosphate is likely to rise.
The figure I mentioned in my memorandum wa.s
£7 16s.

9062. In fixing that figure, had you taken into
account the probability of a scarcity;- No. That is
a figure which is in the nature of an agreed price
fixed by the Fertiliser Manufacturers' Association.

9063. But if there should be a shortage, will that
agreement stand? I think so.

9064. Will the sale price not rise? — Not in the case
<>f this material.

9066. Li t me put it to you : has any kind of security
been taken that the price will not rise in the. spring
of 192"- No; it waa impossible to do that. In the
case of sulphate of ammonia and ba.sic slag, the Hoard
:aken steps to prevent the price rising. Thev
hare fixed a price for the season by agreement Hut
in the rnse of superphosphate, owing to the uncer-
tainty of freight and the freight charges, they were
unable to do that with the manufacturers. I may
i»y for your informal 'on. that only yesterday I saw

-hipping Controller with the repreBBotafU
thi» Fertiliser Manufacturers' Aswx-iation with a view
dining the Controller to assist the ASMK ia
tion, in regard to freight from North America.
The result of U was. that the Shipping

Controller wns of opinion that it would h<-
t" offer higher freights from North America in order
to git phosphate rock (nought here from Florida: and
I »m «frnid the result ,,f t.lint must, inevitably be to
r»iw tlml price of 17 15*. bv
and powibly a little i,

9080. So that yotir '„ 7 K.. li^'m ,, really loo low -

in the ligbl o( what 1 1 .1 iispm*) \
am afr-i.l it U.

Then in th. shortage .,f super-

phosphate, you would recognise that that would inter-
fere seriously with the production ..( certain .
that is in j>av. it voulil increase the cust per quui i-
siiiH-i phosphate could not be obtained a; that pi
Yes.

9068. So thiit there is a jtossibilitv . or would vou
pr<il. ability, of an increas.Ml pun AUi\e

i;' i

!Hi7n. And there is alv. some likelihood of a shv:
which would interfere with production? 1 I..
agree to th«. .statement that there is likely to be a
shortage. 0 it is impossible to loretell that ,

but we have every hope that the total <|Uantity will
:.il to last year. \\'e may be disap|>oiiited. I
<jnite agnv.

1X171. I think you said to me that preM-nt .st<>. k-
are low. an<l that munuta. t in •• « rather ceasing or
slowing down at tin- very )>eriod when it ought to be
:ing its activity for the spring production:-
but there is n'gooxl deal of phosphate rock on
the way to this country.

9072. So that you will agree there is some (MUSI for
anxiety • Yes. ipn

iKir.'i. Then with regard to nitrate of soda, you do
not anticipate any shorlagiv- In the case of nitrate
of soda, the Ministry of Munitions are selling at the
present lime their very considerable stocks of nitrate

•da.

:>n7t. Are there large sti.cKs in this counm r There
are quite substantial stocks in this country, and they
are being handed over to the trade at the present
moment ; we are anticipating that tin1 final contract
for sale will be made ill the course of a day or two.
in addition to which nitrate of soda is being ini|x.ned
to some extent from Chili.

!UI7.">. Now. with regard to foodstuffs. Have \ on
got anv view as to the likelihood of a full supply of.
say. liiis<H.d cake and cotton cake.- The prospects of a
•apply of oil cake as a whole are \ ery much better
than they were: that is to say. thai il we take the
pre-war requirements at about 1.200.000 tons of oil
cake, we think that the supply for this season will
very nearly reach that figure, say. 1.100.000 tons.
Hut that is oil cake as a whole, including compound
mixtures. In the case of linseed, the prospects have
vcrv much improved of late, and there dors seem to be
;i probability of a fairly good supply. Cotton seed is
not bv any means so satisfactory.

°07(i. How does the stock and the visible supply of
linseed compare with those of previous years >'

.•d cake? 4

1HI77. Linseed cake, or of the materials for making
linseed cak. \- to the stocks. I should say tli.

very little linseed cake in this country that is not
-oli'l. You could not of course purchase linseed cake

iv at the present time.

!KI7S. Is it |MMsibl<< to contract for linseed cake for
lot-ward delivery just now '- Undoubtedly linseed cake
is still being produced, and produced in larger cpian
than at any other lime during the year; but of
course the demand is exceptionally keen.

!in7!». Are sellers offering it for forward delive'
il is being offered at the mills for forward delivery.

' And for present delivery:- Very little for
<it delivery. I should say there is not much

" spot."

i Hut for future deliverv ': -For future delivery
undoubtedly.

J. Y.,ii an aware that was not possible a month
or two ago: -Yes: but the (Misition as regards h
has improved enormously during (he past month, and
if I may refer to the prices, it is indicated by the
fact that the wholesale price has fallen now to about

6d.

'.MI- i UJ K\ mill.

; So that it i- nearly il below the agreed
price:- Yes: but the L'L'I IN. lid. is only a price that
would applv to considerable ipian;

9085. Then your memorandum points to a veiy
considerable increaw in the exist of farm seeds
i.dly for next spring, especially gr;is.s seeds Is
that not -.,:- Yi\s. that is so.

MINUTES OF EVIDENCE.

16 Se^ember, 1919.]

ME. R. J. THOMPSON, O.B.E.

[Cm/tinned.

9086. That applies equally to the imported grass
seeds, does it not? — It is due to the shortage of
clovers mainly which are imported largely from
abroad, and to the high price of rye grass seed in
this country.

9087. I was going to ask. is rye grass seed not now
selling at very high prices;' — Very high indeed.

9088. Much in advance of Jast spring's prices:1 —
There is very little of the new crop coining on to the
market yet.

9089. It is being sold now ? — It is in advance of last
year. I think.

9090. So that there will be a very considerable
increase in the cost of hay production next year in
the way of seeds;- — My figures ill Table IV., in the
case of ryo grass, show a very considerable increase
up to last year, but the estimate is that for the current
year there will be a fall. It is a small fall. I may
say these figures have been obtained from very reliable
seed firms."

9091. Is it not the case that the new crop is already
selling at a price above that which you estimate?
This estimate was made before the new crop came
on the market. Since then, has not some of it been
sold at an advance on that price? — I think that is
very likely.

9092. Mr. Kdc : What is your opinion of the future
of sulphate of ammonia prices? Do you think they
are likely to fall or to rise? — The price of sulphate of
ammonia up to 31st May next lias been agreed by the
Board with the makers of sulphate of ammonia, and
shows an increase us compared with last year of a
very substantial amount.

9093. That is practically a fixed price. I saw that.
But suppose a large amount of nitrate of soda came
into the market, would not that have a tendency to
cause sulphate of ammonia to fall below those fixed
prices, do you think? Yes, undoubtedly it would.

9094. Or is the demand sufficient to keep them up
in rase there is an increase <if nitrate? — The position
iti regard to sulphate of ammonia has changed so very

rkably. Before the war the quantity of sulphate
"f ammonia used for agricultural purposes was aliout
m.(XH) tons per annum. l,:ist year the quantity used
-•••.0.001 1 tons, or 260.000 tons. Of course that was
ou ing to the absence of nitrate cif soda; but n bother
the fanners, \vho have m>« ^ot accustomed to sulphate
of ammonia, will go back to nitrate of soda is not
i i-i tain.

!H I!*.'). I .suppose the increase in sulphate of ammonia
would more than counterbalance the decrease in
nitrate <,f soda ?— That is so.

!H)f«i. Tin-re has been a larger quantity ? Yc.s. We
estimate the quantity of nitrate of MX la used before
the war at about 10O.OOD tolls, which with fiO.OOO tons
of sulphate of ammonia makes IliO.OOO ton.s, as com-
pared with this figure of 250.000, or 2WMXX), that I
1|:1V*' J"st ..... ntioneil. ton, of sulphate of ammonia;
so that there has been a larger use of nitrogenous
manures during tin- pas: I,.,, yo-ir.s than tli.-re was
before the war.

9097. Naturally ian-ed by the increased growth of
cereals?— Yes.

H. Do yon estimate that the total supply of
nitrogenous manures will bo sufficient fur the demands
this year? Yes, I think there can hardly be any
(lonlit on that .subject, taking the demand' at some
lignro approximate to what it was last \ •

K)09. Then \\hat is the | MIS it ion with regard to slag?

j is <i material that it is not really pr.ssihle

to increase l.i any extent. During the war great

.•liorts uere made to Kiin.| extra quantities, and the

total rose to about "MO.OOO tons last year; but sine.'

the close <>f tin- last, fertiliser ,ea-on. several works

•I d-.vi n o« ing to a tiro in one pla'-o, and

to an entire alteialion of the work.-, in another very

So that I do not. estimate the- output

this * more than 5oo.(HX> tons as com,

with .VjfMXX) last year.

lilO). W.is not the output of high grade slag inter-
u-ili by munition.,, or something ,,f that sort?
The proportion of high grade slag produced
ic. iv much less than it «as before the war.

9101. Would there not be a return of production
of high grade now? — There is no prospect of any re-
turn at the moment; in fact the tendency, manufac-
turers tell mo, is quite the other way." They are
grinding really lower grades.

9102. Getting a bigger extent of steel, or some-
thing?— Yes. It is due to one of the methods of
obtaining the steel.

9103. It pays the manufacturers better to produce
a lower grade ; is that it ? — Yes. They do not produce
the basic slag expressly; it is truly a by-product.
There is a demand for a certain type of steel which
is made from a certain kind of ore which produces a
slag. They do not do very much to control that part
of it.

9104. Then I suppose that is rather guided by the
machinery adopted? Have they altered their
machinery during the war to lower the grade of slag?
— I believe there have hepn alterations in the process
in the steel furnaces which tend to give a lower grade
of slag ; but I am not an expert on this subject.

9105. Yon mean we cannot look to an increased
supply; is that your opinion? — I think that is quite
certain.

9106. I think you said the supply of linseed was
short and was likely to be short. Do you know what
the prospects are for soya, and cakes of that descrip-
tion?— Soya is so much affected by the very long
voyage. It all comes from Vladivostok and Man-
churia; and at the present time the freight is very
much against it. In addition, ships even at a high
freight, do not care about going such a long voyage;
so that I do not anticipate there will bo any imports
of soya beans comparable with the large imports that
took place before the war, or in the early days of tin-
war.

9107. Then that points to an increased cost in the
production of farmyard manure — the shortage and
dearness of foeding stuffs? — Yes. The aggregate
quantity of feeding stuffs of all kinds will undoubtedly
be lees than it was before the Avar, taking a pre-war
level.

9108. And. in your opinion, there is no chance of
prices falling in the more or less immediate future?
— I think there is a good chance of prices falling
from the level they are at now, that is the level which
was agreed by the Ministry of Food in August last.
I think there is every indication that pricos will fall
from that level during the next two or three mouths.

9109. Not to a sufficient extent to relieve the
position for this season; I moan to say for the manu-
facture of farmyard manure for next spring crops?

No. Probably tho fall will not be so great. It
will only affect costs ; it will not affect the total
quantity used in any way.

9110. Then with regard to grass and clover seeds,
do you th'ink they will lie dearer for next season?

1 do not sec any reason why thov should bo
dearer, and. on the other hand, I cannot see any
reason why they should fall. Tho supply is still likely
to be short. Rye grass, of course, has risen to a
most extraordinary extent; but I am informed that
before the war it was at an unremunerative level, and
that about 18s. 6d.. which I think tho figure was, was
quite an unfair price.

0111. Of course prices prevailing now are not likolv
to fall by next spring when tho seed will be wanted
for use? -No. The rye grass crop, is, I believe, a good
average crop, but it is not so abundant as to be
likolv to affect pricos materially.

0112. Do you know anything about the production
of wild white clover seed? Not directly. I h-ive
road about it.

9113. I mean, how the supply of next spring is
likely to bo? — The quantity of wild white clover is
increasing rapidly, owing to the very remunerative
prices that arc being obtained.

9114. Increasing? -Yes; that is. more people have
sown white clover and saved tho s 1.

Oil.'). Of course, it is very much dependent on tho
weather. For instance, last year there wan a lot
grown, but very little of (he sc-c>.l was usable. Do yon
think it will be better in that respect this year? I
inn afraid that is a point on which I have not got,
much information; but I see here a seed firm gives the

10

ROYAL r<>MMlvv|,,\ MX AGKICI I.TIUK.

. \919.]

MR. R. J. THOMPSON, O.B.E.

[Cnntinunl.

wild »hi; at 21s. for last season

im| at 'JiK. f»r thi* coming MM- n. which in-
dicate* that ill. i . \j.. et the price to ho somuuhcr<-
•bout the i...

;i||i.. AIM how it »ill not be dearer?- ^-
!i|17 M ^immunt: 1 am rather struck by

th<- i qnoti t"i i'a-ie slag. Is tlnit imu-it -

You h.n. L-l i'-V H ton for 1910, and \»u • -nm.ii. at
L'.'t a ton for 192O. 1 am quoting from 'I able II. \»\t
in Table I. sou put tin- price at i'.'t ll's., hut in

I .u i

.Mimiiif in Table II. you put it at
afraid that that must he an error.

911s. Hut even £3 ll's. strikes me as being rather
below the market price-:- — In tli. io slag

then* ia an agreed price which has been fixed by the
Board, ana that is the figure for 3U p. i . • nt., 84g.
per t<>n delivered to farmer's station.

9119. That is what 1 recollect as being the | i .. .•
that is being paid? — The explanation is that . lr.-
price of £3 128. Od. is not the delivered prie i-. hut is
ex-works price; because at the beginning of the table
wo. were only able to give f.o.r. prices for 1912.
Therefore, in order to make the comparison fairly
correct throughout, a deduction was made lor tin'
cost of delivery. The *ls. per ton which is the price,
in* hides 12s. Gd. per ton for delivery.

912<1. Thru with regard to the other prices, are they
delnvr.-d prices, or ex-works prices:1 For instance.
sulphate of ammonia £21 l()s. Od.. and superphos-
phate i.7 I. "is. ltd., and so our The sulphate of
ammonia prices you will sou from the note for a << T
tain period were f .o.b. prices at Hull. We take it
that included a certain amount for delivery, and they
i|Ucntlr may be compared with the later prices
which include delnery. Hut in the case of the super-
phosphate and basic slag, we were only able to give
f.o.r. prices.

iipJl. Jhen the i:f should In-altered to £3 12s. (Nl.r
—Yes, I think that ought be altered to £3 12s. Od.

9122. Mr. .\-lilnj: Does it not allow for two grades
.if -lag:- In Tabu I., you are dealing with one, and
1 imagine in TahU» II., with another;* — Yes, I think
that is quite corri-ot. I have- forgotten the exact wny
in which tliis Table was made up.

912.'). You arn taking one grade in one case, and
an average price in tl ..... tlierl- Yes, that is the ex-
planation. I am much obliged to you.

Mr. .In/.'' i SiwiHiKiis: To put it in n sentence.
.ms you estimate it will cost the farmers in I'.i'Jit
t.'i.tKliHKlO more fur fertilisers than they had to ex-
|*-nd in I'H^-IV. an. I something like £9,'000,000 more
than 'i course you » ill observe

that this is partly accounted for by the tact that
is an additional quantity of potash, nnd that
the sulphate of ammonia lias gone up in price in the
year.

'.'PJ.V Of ,..:; ill aj, they refer to

le-itili.,rs and so-ds or agricultural machinery, ure
very instructive to us for the moment. You have
already been nsked what your opinion wa.s with n
gard t<> the future price of seeds. Have you any
information which would enable you to form an'v
judgment as to how long these high prices for fer-
• I lor agricultural machinery are likely t<>
continue!- In the course of the inemoVandum I have-
•loured in one or two cases to look forward to the
.11 beyond next spring. Of course you will
appreciate urn- can only mnke A gurf« at it ; hut many
of thcs«. material* are dependent on freight, and the
l-ntioii IH undoubtedly IM-C ouiing ca.in-r.

9126. But with regard to prices, would not you say
that labour would have a very much great* i . II IN •'•
upon the future price of, at an- rate, agricultural
machinery than freight?— On agricultural ma< hinery.

"127. And - I ,hillk the only thing

that the freight position influence- in the rase !>f •-
•• '»• !iich is imports! fr.. 1. It

i» not freight in that ca*». It IK the diffi< ulty of
'

°12-< I do not qnifc- follow why you rstim«t. a .|i ,,
«f 2V in the price of turnip sce<ls ami of !>

f9T rent, tn the price of swedes. and of .'. p.-r
•..i.t in thr price of mangeld. One would bav
thought that inuwnmch a» the ^n-M.n i-. .1 l.ad one for

all kind* of root*— I should say there are hundred:*
n's ploughed up. more than ill almost any other
• iop tin- price would !*• rather more ..|iial than \<>u
have it a» between those, three kinds?— The i
of .seed* are much more difficult than of any
other .ut :.•!• . tie MI ligurefi are based on the rcplic*
we ha\i from a number of merchant*,

and they are I I'o that extent I think they

are valuable. The trade docs seem to lie of opinion
that there will IN' a difference l»'twecn mangels,
s«eil<-. and turnips. I ha\e a letter here from Mr.
Miln. who is the I'rcMclelit <>f tli. -. • .1 Trade Aseo-
(lation. who e.-tinuitcs that mangels are likely to
decline by '.I per cent., s\, edes by 8 per cent., and
turnips by S per cent.

i'l'J ' \ : iiiist 2'2 PIT ecu; fee, These figures
an' the averagi> of a number of opinions; bu' you will
observe that they move in tl mic dire tion.

9130. You are not able to jzive us, are you, wh. t
the percentage of lalonr would be in the cost cf any
article of machinery taking them generally. Take
harrows, drills, sowers, and soon; what percent.

tin' cost of production would apply to lahourP- 1 do
not feel that I ran make a statement on that. As
regards machinery, the general impression in the
trade is that no gceat change may I d for

some considerable time. That is the general view.

9131. Of ccniisc. you can sec it will he nece-sary
for us to form some judgment as to what the ne\t.
five, six, seven, or possibly eight years will produce,
and we could not very well base calculations upon tin-
present prices. What I am driving at is, to asceitain
if you have formed an opinion yourself from your
knowledge of tlu> question, what the ultimate- increase
on pre-war prices is likely to be with regard to
agricultural machinery ? — I am not a prophet.

9132. Mr. I'initli'ii: 1 have only one or two quc.v-
tions, and one or two general one's to legiu with.
Are the prices that you have given in Tables I, III,
and IV all obtained from manufacturers, or In
Broadly speaking, they are the statements of manu-
facturers.

9133. Are those manufacturers selected by the
Board? — We have taken them as fairly reliable.

!>1.'M. I want to know exactly on what you base
these figures!'- -May I take tin' articles individually?

9135. No, I did not want that; 1 wanted them
generally? — Then that is the reply, I think: that
they are the most reliable statements we could get for
the' earlier period, and for the' later dates \\e> have the*
information of the' control price, or something equiva-
lent to it.

9136. I am more concerned with the present pn.

— In tho case of the present prices, they are the eon-
trolled price, or such price's as \\e may have' special
opportunities of obtaining information in regard to.

9137. So far as prices are controlled. I can under-
stand that: that is an arrangement fix< d l.y the
various controllers. But so far ng they are not con-
trolled price's, on what principle have you gone';' — It
applies mainly to seeds.

9138. And machinery? — Yes. As I explaine"! in tin-
case of seeds. Me have' only taken the' replies «e> have
received from a number of reliable seed houses.

9139. Stopping for the moment at seeds, have- vou
averare-d those prices, or have' you selected one manu-
facturer? No. these are- axerage pi i'

III in A\e'i-age price's from a number of firms you
have' se'le-e ti'd !' Yes, that is SO.

!'lll Then as to machinery? In the- case f
machinery, the prices ore based on trade catalogues.

9142. Is that after allowing for any discounts? Are
they the- pi ie-e's to the' pin e lia -. r - S'cs. those are the
estimated prices a farmer would have to pay.

I'M.'t. But on what basis have ye.u estimated them;
that i>- i\hai 1 want to know? Tlie' price, for I'M!
and for ]!)!!» were taken from the catalogues at the
Kepyal Agricultural Show.

91-14. They ar«' catalogue print.; they are not from
actual trade lists in September? No. I might
thc-w prices were not pot. out by myself personally.

MINUTES OF EVIDENCE.

11

16 September, 1919.]

MR. B. J. THOMPSON, O.B.E.

[Continued.

They were got out by our Agricultural Machinery
Bra'n-h, and supplied as being fairly representative.

9145. Yes, you tell us they are representative, but
I want to test and see how far they are representa-
tive. I gather you cannot tell me anything about
them?— I cannot tell you anything more than that
they are taken from trade catalogues.

9145A. Take Table I., your fertilisers. You have
already been asked about the basic slag, and it has
been pointed out, and you have agreed, as I under-
stand that the prices fixed for basic slag are whole-
sale prices ex mill. They are not the prices a farmer
has to pay ; he cannot buy at these prices at all ?—
Yes. The prices whk'h have been fixed by the Board
for basic slag are prices to the farmer.

9146. That is not the question I am asking; I am
asking about what you put down in your list?—
have put down in my list £3 12s. for 1920, and
£3 10s. for 1919. That figure is the price for 30
per cent, basic slag delivered to the farmer, less the
allowance which is included in the price for the
cost of delivery.

9147. You have already said that. What I want
to ask you is, does the same principle apply to the
sulphate of ammonia, to the superphosphate, and to
the nitrate of soda prices?— No ; they are nob uniform.
They are uniform as regards each article taken
separately as a comparison with the earlier years.

9148. The Chairman calls my attention to the noti-
on basic slag at the bottom of Table I., where you
say: " The prices of both superphosphate and basic
slag are f.o.r. at works, except the figures for 1918-
1919 in the case of superphosphate, and for 1919-1920
in the case of basic slag, which are ' ex works '
prices." You see, unless we have the prices on one
basis it is very difficult to apply your table? — You
will understand that in 1912-13 there were no such
things as delivered prices, and consequently it is very
difficult to give a figure which is comparable all thu
way down the table.

9149. As I cannot reduce it to one principle, I will
aak you a specific question. What was the price that
a, farmer had to pay in 1919, according to you, for
sulphate of ammonia ; because I could not buy it
at £16 1.5s.?— In the spring of 1919, from the 1st
March to the 1st May, 19r9, the price of sulphate
of ammonia delivered to farmers was £16 15s. That
is for two-ton lots.

91.50. And that applied all over England?— .That
applied all over Great Britain.

!»ir,l. What was it in the autumn of 1919, that is
now:- The price fixed at the present time for delivery
in October, 1919, is £20 10s.

91.52. That is to the farmer?— That is to the farmer,
in bags, net cash.

9!5:i. Why did they put down here just the price
in the spring and not the price in the autumn? —
We are very much limited in these prices by the
available records.

9154. But these are controlled prices? — Yes; but
our endeavour has been to make these prices fairly
comparable with 19)2 and 1913.

9155. The difficulty I have is, that I do not see
what asistancc to us the price in the spring of
1919 is when it has risen to £20 in the autumn of
1919?— ^Sulphate of ammonia on the whole is a spring
fertiliser.

9156. Let us take superphosphate. What was the
price to the farmer in 1919? Is it £6 4s. 6d.?— Yes,
£6 14s. 6d. delivered, and £6 4s. 6d. knocking 10s.
off for delivery.

9157. That is in the spring of 1919?— That is in the
month of March, 1919.

9158. And the price at the present moment? — It is
£7 5s. ; but there is no controlled price in the case of
superphosphate, so that that is a manufacturer's
statement.

9159. I think you have told us that basic slag is 84s.
now? — Yes; 84s. delivered, that particular grade.

9160. And nitrate of soda now delivered? — The
price of nitrate of soda which is being quoted by the
Ministry of Munitions for appreciable quantities, gay
of 10 to 50 tons, is £20 2s. 6d.

9161. Farmers do not buy it like that, you see? —
Then I should say from £21 to £22.

9162. That is the price that an ordinary farmer can
buy it at in a two- ton lot? — Yes.

9163. I cannot buy at these prices that you put
down here ? — These prices, as I have mentioned before,
are the regulated prices. I am sorry to hear that you
cannot buy at those prices.

9164. I will not say all of them. The price of sul-
phate of ammonia is all right; at any rate, it is £21
or £22 now? — That is my opinion of what the price
of nitrate ought tx> be ; and, as I say, very large sales
are being made, and I hope that that will reduce the
price to about that figure.

9165. Only one question as to the future of sulphate
of ammonia. You anticipate it going down. Is that
due to the fact that the other fertilisers, you think,
will go down, and therefore sulphate of ammonia will
have to go down ; or do you anticipate any cheapening
in the cost of making sulphate of ammonia? — No.
This suggestion that I have made, that the price of
sulphate of ammonia will fall after the coming season,
is based entirely on the prospect of obtaining supplies
of nitrate of soda.

9166. Y'ou anticipate that nitrate of soda will be ob-
tainable at so much less, that it will compete with sul-
phate of ammonia, and sulphate of ammonia prices
will come down ? — Yes. I expect the freight of nitrate
of soda to fall in the future ; and that ought to bring
prices down, I should say, to between .€!."> :iii<l L'17.

9167. But if you are wrong in that, would not you
agree with me that the cost of sulphate of ammonia is
likely to go up rather than go down, I mean the cost
of manufacturing it? — Yes/ In these prices we have
allowed for a considerable increase in the cost
of manufacture ; and the makers are reluctant,
strange though it may sound, to increase the price
further for fear of driving customers away.

9168. In sulphate of ammonia? — Yes.

9169. Just look at Table III., Feeding Stuffs. Am I
right in saying that the whole of these feeding stuffs
set out in your table are at the present moment con-
trolled ? It is under the column "Controlled price,
September, 1919."? — No; there aire one or two
marked with a cross which are not controlled.

9170. I had not observed that. When was this con-
trol put on? I will ask you the general question
again. Are these the controlled prices to the farmer,
or are they controlled prices ex mill? In other words,
has carriage to be added to them all ? — Yes, carriage
has to be added to them all. They are " ex mill "
prices.

9171. For instance, take maize. You put maize at
a controlled price of 65s. You do not suggest that any
farmer can buy maize at 65s. to-day, do you? — That is
the authorised price at which maize is sold c.i.f. by
tho Wheat Commission.

9172. By the Wheat Commission in bulk? — Through
their distributing merchants.

9173. In bulk to tho distributing merchants. Is it
the imported price? Is it the price ex ship to the
merchants? — No; this is the price at which the dis-
tibuting merchant ought to sell this material.

9174. Ought to sell it ; but is he bound to sell it at
this price? — The actual licensed distributing merchant
is bound to sell at this price, plus handling and
delivery charges.

9175. As I understand, there is no controlled price
except by means of licensing the dealers. Is that not
SIP? Do you mind explaining what the control of
cereals is so far as the Wheat Commission is con-
cerned?— Tho whole of tho maize that comes to this
country is imported by the Wheat Commission, and
issued by them to licensed distributing dealers.

9176. Am I right in saying that nobody but a
licensed distributing dealer can get any maize? — Yes,
in the first instance.

9177. Will you tell me the terms of the licence so
far as price is concerned at which he has to sell? —
No, I do not think I can.

I.'UVAI. ( ..\l\H>sl,,N ,,\ At.KH I I. II UK.

, my.]

Mn. K. J. THUMP*

»17K. You cannot tell \ I understand. i>.

gria a very »mall profit <>l .iU..it K. ;id a qmti :
'.•Kit. L." Iw MippliMl at 68* What 1 want i

. iiii.it i» tho plico • ' ' i- th.' puce

.u-li tho iliftlrihiiting dealer M-IU. 1 holioxo. I do
it. .1 think In- .i<lil- <>n thiit I- -'i-l. I think he sells at
that tW»

• • liui sin... vih. -i! ha» this price been in force,
UIMUSC 1 havo boen paying 84s. to 86*. t — Of ratine
tb«OOSt of ilL-ml'iit .HI has I" !«• added ••', t<i r

0181. Ton hiiv.- just i "I<l me this is tin- pr.
which a distributing merchant would soil, an-l it
would im-lude his Is *l. profit? Yes ; hut you would
, ay tin- t»st "I delivery from :i fort.

•i mean simply tho railway freight ?

I'1-s.'t Ami that might run up to a niv.it MUf
1 1 is not a flat delivered price.
: Can you toll im- the flat delivered price to-
I harp had it every day that T have been hero.
^ tho most recent dealers' prices ; but I unfor-
tunateh have not got it to-da\ .- I tliink that do
pends on tho locality to which it is delivered.

9185. Then I am afraid your figures do not
me. Does tin- same tiling apply to your cake prices^,
that on to them are. to he added also costs of deln.-ry -
from tho mill.

And does it apply to all tin- other it<-m-s in
this Table III.?— Yea.

9187. When was the control for middlings and pol-
l.iids put on? Sinco the very oarly days of the Wheat
( ..mmissinii -. that is some time in 1917, I should think.

9188. There has not been a controlled price all the
time. For instance, tho price of middlings is £15 10s.
I cannot buy middlings for £14 10s.?— That is
tli* price at which they are sold by the miller who
produce* them.

9189. To the dealer:- And also to the consumer.
In tho ordinary way a great deal of the milling offals
i* woH by millers to the consumers, large farmers,
and that is the price imposed by the Wheat Oom-
ininion. They are required, and in point of fact do
actually aell at thcwo prices. Of course they are net
price*. Bags would be extra.

9190-81. I wax going to ask you. The hags would
have to be added to those, and that is a very sub-
utantial item: V.-s. that is SO.

9192. I have forgotten how much they oome to? —
AlNi.it 25s. to 30s. a ton.

9193. Then would there be the railway freight on
to that:' - The railway freight from tho mill would be
on to that.

9194. And the Mime thing applies to tho other items
in thin table!- Yes: they are all ex mill.

9195. Another question 1 want to ask you is this:
Duo* not the mere fact of keeping them controlled
sln.w you that if it were not for the control, the
opinion of the authorities is that the price would !><•

.n. h higher? — Yea. These prices have all !>• • i

trolled for the purpose of preventing them rising.

This particular control that now exists in the case of
feeding stuffs was imposed some time in An
or July, and was put on because tho prices threat- n. .1
to rise very much.

9196. And tho control is maintained, because tho
view of the controllers is that the price would go on

still if it were not taken off? — Yes. As soon as
»•» get to be rather in excess of the demand, the
control will, in all probability, be taken oil.

9197. What reason have you for thinking that
«ithin • reasonable time the supply will exceed the
demand and reduce tin- prices? — That ii the vi«-w
which we are able to form from the st-it;stics and
prtMperU of future i;, ports and MI forth It is tho
view of myself and of the officials <>l •'"• Ministry of
Pood that prices are now tending to fall.

9196. On what you havi- .ili.-idy ghen in evidence
Morning. You have no other facts that you r:m
lay before u» on which you haw your opinion that
price* aif» likely to fall because supplies are. likely
to overtake the d<-mand. . \>. -pi what you have told
I have ..t <oat many tignie, an. I

fiMMNorand» and •• foith mi the hiihject : hut ii
--cn|.|ic Ht.-d f|in«tioii. Kiich article haw •
d«alt «ith separately.

.t it-ally a hope <n : li.it they will

i .ill? You told oiio member ot the Commission it was
in. in- or less a I .i-k you if it is n hop.

..i .1 li.-lief;- \\ . mi, to ho a certainty; hi

.is .1 matter of fact, the prices have fallen slightly,

or 10s.

9900. You mean on linseed cake? — Yes, and on
several other materials.

1 -iild you tell me the other things where it
has fallen already? — Palm kernel cake is one tiling
'.ih.-ie there has been a small fall.

- You would not suggest that barley has fallen.
...I you?

• 1 r. .ini.si certain information on this point if
\ou could supply it .some time. <n could you ^he n
novvi- That is the items which ha\e i alien, and on
which you haw your opinion? — -The items which have
fallen in this tahle do you in-

!>"J04 Yes; in addition to linst-ed, which you have
already dealt with?- No, I think there is nothing
except palm kernel rake

''. I thought you would have difficulty in finding
it. Then on those two item.s you has.- your
except your view that freights are falling? '-
excus.t me.

9306. 1 <fo not want to misrepresent you? — Tho
view thai then- is likely to be a fall in the price of
oil cakes is based on a consideration of the supplies
which are likely to come forward and the supplies
which are now in hand.

9307. Mr. Ovrrmuii : One question as regards
manures. What do you think is the prospect of our
obtaining this ooming year the required supply -.1
potash which we want so tiadly on our light lands? —
Taking potash as a whole, there ought to be no diffi-
culty. The position which 1 take it you know is.
that the Uovernmunt acquired from Germany -10,000
tons of potash salts, mainly muriate, 30 per cent
salts and sulphate. That is now being offered for .sale
for agricultural purposes. In addition a licence has
been issued for the importation of 20,000 tons of
kninit 20 per cent, and salts from Alsace. As soon
as those supplies have been disposed of, further 1111-
portation will be allowed from Alsace. I should say
there will he no difficulty.

9208. Will you turn to Table IV. again, lor in-
stance, and take tin- price ol larm M-vds. Will you
toll us again who is tho seed merchant who nivcs tin-
opinion that mangel was likely to fall 9 per cent.? —
Yes, I mentioned the name ol Mr. Miln, of Gartons.

920U. Was he one of the merchants who gave you
the average price ol mangel seeds of 1919 at 110s. per
cut.- The figures that In- siippln-,1 were taken into
account in arriving at this average. The price he
actually in. -in imied was 2s. tid. per Ib.

9210. Anyone who lioughl mangel seed jn large
quantities this year could never huy it at lids, in
ISH'J, and the estimated average juice in ISl'JO is 100s.
You find it quoted in some of the agricultural papers
this last week that mangel -cods have hecn making
from !!()«. to l.'tOs. per ton. wholesale-:- I ought t.
that these prices of (arm needs are really wholesale
prices. Of course that is indicated h\ the tact that
they an- given per cwt. or per husln-1. \\hen I say
wholesale. I mean for sale in lar.ue quantities.

921). Hut how do \ou account for it that the i|ii..ta

i ions in the papers to-day for mangel .seed are at

anything from lids, to liMs. per ton?- You will oh

BIT* that the price for I!M!I given in this table is 1 10s.

!''J1'J. I am taking the price to-da\ It is from lids.
to 126s. per ton? Quito. The- new crop of mangel
'•ias not really come on to the- market.

ir.'l:). Son I it has. in the oarly counties I

MO are just at the precise moment when it has;
hut this hgure of HKK. a* compared with I Ids. last
•ndii ale- that the seed merchants or the

d«-r that the- price of mangel seed this
season is likely to fall.

!CJ1 I. Were your prices for wheat, harlev and r\e,

taken from M-.-d merchants' price-, or tin- piici*

current- They are taken from the- e«t junto oj srcd

nits. They an- not current, prices. Tin- !!)!!)

.ay IK- taken a- nearer to (ho current ;

H'JI.Y Hilt tllo\ Were -eecl Icon-hauls' i i ., V

!!2lfi. Arc- the prin* for I'M I seed meiolian

Yes, they are all alike, returned by the- -aim- people.

MINFTKS OF EVIDENCE.

September, 1910.]

MK. R. J. THOMPSON, O.B.E.

{Continued.

9217. Mr. Batchelor: In paragraph (2) you give an
opinion that prices of oil cake will fall in the near
future. Do you know on what principle the prices
were increased from £19 last control up to £25 agreed
prices this year? — They were raised to £2o after dis-
cussion with the makers, and at the time that control
was imposed there appeared to be every prospect of
their going up. They appeared- to be soaring every
day, and £25 was taken as a maximum price.

9218. I suppose you are aware that immediately
after the last control was taken off the prices wont
down. After the price of £19 was taken off, the price
went down to £18 first, and then to £16?— Yes, I
Relieve that is correct, but of course it immediately
rose again.

9219. What caused it to rise? — I believe one of the
most important factors was the belief that there
would be heavy buying from the Continent.

9220. As a matter of fact, wa« there heavy buying
from the Continent? — No; as a matter of fact that
did not turn out to be the case.

9221. Do you know yet what put up the price of
that feeding cake? — The prices of raw materials rose
all over the world.

9222. Was that caused by speculation ? — If you call
-pei ulation the opinion of the trade as to the probable
demand. I suppose it was.

9223. Were not the Board of Agriculture repre-
sented at the arranging of this price of £25? — Yes,
they were.

9224. Then could you tell me what convinced the
Hoard of Agriculture of the necessity for those price- ?

•Tim In-ill f that they were going still higher.

9225. Had they not figures put before them to
justify these prices? — To justify what do you mean ':

9226. To justify the price from £18 to £19 as the
case was, up to C2o? Yes.

922". What kind of figures were they?— It was the
fact at the time these prices were fixed, that they
were the market price-.

922S. That wa« all:- Yes.

022!). \Vho created the market? Did not the mer-
chants and manufacturers create the market? Is it
the case tliat immediately after the merchant- and
niannt'arl i! i •! tlie market at £35, the

Mini-try of Food and the Board of Agriculture
accepted those as being the prices? — It is rather a
hard question ti> ask me.

O-.'.'IM. I will put it in another way. Is it the case
that at the same time these prices wi re being agreed
to, the price iif oil. tlie other product from lin*ccd.
had also risen very considerably? Yes. it had risen
very consideniMv.

9231. In ordinary instances if the price of oil, one
of the products, ros,-. the price of cake, the other
product, should have fallen. Does not that follow?-
Yes. ii frequently happens.

0232. Therefore, is not there a very uphill fight for
anybody to show that there is a necessity for a rise
in take of from tl!) to £2">? — Of course we had to
take into account the prices which were ruling in all
parts of the world and the prices ruling for linseed
and other materials; and the prospect at that time
seemed to be that thc-y would go still highe< .

9233. In that same paragraph it is stated that
cotton seed in also said to lie falling. Is it actualh
falling- Cotton seed has fallen lietwron Julv and
a few da\- a^o from t'30 to £2o. That is Egyptian.

0234. And has cotton cake fallen? No; I do not
think cotton cake in this country has fallen at all,

.ppiics of cotton seed are short.
16. Do you not think it is time for the Ministry
of Kood and the Board of Agriculture together, or
i ltd. T of idem to agree on reduced prices for feeding
-lulls and publish these at the very earliest? — These
are maximum prices. They have done a very great
deal of good in preventing" prices rising higher, and
the view is that we can leave the competition of id.
ti.nle to effect a reduction.

!>•.'.«; lint is not it also the case that they can go

the public and say that they are agreed

prices witli the Ministry of Kood and the Board of

Agriculture? There is a very strong emphasis

on the word " maximum."

9237. I am afraid not by the seller. Then will you
look at Table III. Your prices now are prices ex
mill in many instances at least. From June, 1913, to
May, 1914, were your prices free on rail? — Yes.

9238. I suppose you are aware there is a consider-
able difference between the two nowadays? — Yes.

9239. It costs a big lot of money to take it from
works and put it on rail? — Yes.

9240. At least there is a big addition made for
that? — Yes; I am aware that the ex mill price is not
as favourable as an f.o.r. price.

9241. Then you have feeding molasses per ton in
casks £11 in September, 1919. Could that be pot
anywhere as low as that? — I should hope so.

9242. You know that feeding molasses have gone
up by leaps and bounds within the last two months?

— Yes. There is a rise shown there.

9243. Mr. Aslibt/: I was surprised to hear you say
that the 1913-14 prices for feeding stuffs were free on
rail, because I notice they are the same prices as those
that have been used by the Board of Agriculture right
through the war, and they are really Mark Lane
prices. They were taken mostly from the grain, seed,
oil and other market prices which were not necessarily
free on mil prices. I would like you to clear that up?

— Were, not the prices quoted at Mark Lane before the
war f.o.r. prices ?

9244. I am not quite sure, but I take it that the
main idea you had in view in preparing these tables
was to make a comparative statement of price show-
ing the percentage increase? — Yes.

:i-).">. Although you had many difficulties in dealing
with the quotations, you did try to get them as
straight as you could? — That is so. Of course it is
most extraordinary difficult to get anything like an
accurate comparison of prices, especially when we had
-uch limited sources to draw from, as in the early years
of 1913-14.

H-'Sti. You have been hindered to some extent owing
to the fact that prior to the war the Government had
not taken much interest in agricultural prices? — That

!'JI7. When you were compiling your table of prices
dealing with agricultural machinery did you consult
the Agricultural Machinery Department of the Minis-
try of .Munitions at all? — I do not think the Agricul-
tural .Macliinery Department of the Ministry of Muni-
tions is actively at work at the present time.

9248. No; but I was under the impression that their
Orders as regards the wholesale prices of manufac-
turer.; of agricultural implements and machinery were
still in force? — As far as I know they were not con-
sulted. These prices were prepared by our own
Macliinery Department, which had a very great deal
lo do with costings and which also bought a very large
quantity of implements and so forth during the wnr.
I think, therefore, that these figures may be taken as
accurate.

02)0. I think you said, in answer to Mr. Cautley,
that the control of prices of some of the feeding stuffs,
IM of the strong tendency for the actual market
prices to rise very fas-t. did not interfere with the
demand for them. Do you infer from that that the
farmers who were buying these feeding stuffs were
quite content to buy at high prices, knowing that they
would be able to recoup themselves in the use of the
feeding stuffs?— Yes. I do not know whether farmers
were content, but at any rate they certainly did buy
at these prices; the demand ha,s been very keen
indeed.

92">f>. They were not afraid of these prices so long as
they could get the material?— That is my informa-
tion. There was never any hesitation on the part of
farmers about buying at these prices so long as any-
tbing could be got; I think that is correct.

92") 1. You had a good deal to do with the fixing of
these controlled prices, especially us regards fertilisers.
Is it your impression that the present controlled prices
give the manufacturers a very fair profit? — They give
n fair profit ; we do not consider that they give an un-
reasonable profit. We have always had to take into
account the necessity of giving the manufacturer ,c
lair reasonable remuneration.

14

ROYAL COMMISSION ON AGRICULTURE.

, 1919.]

MR. R. J. TnounoN, O.K.K.

[Continued.

9HS3. The tendency for price* to rise WM almost
. .-. due tu tin- iiirmers' keenness to get supplies in

In ilu- . .-

of manufacture has gone up; that is the only ground
upon which MO bare admitted a rise. In the case of
feeding »tutfs, the conditions are rather diltereiit.

9883. 1* it your opinion having had ao much to do
with tin- fixing of control prices that when you have
• controlled price, pven though it is a maximum j
there U a \--i> strong tendency for that maximum
price to liecomo a standard price? — There is a very
strung tendency for the maximum price to bt-couie
a standard price so long as the supply of material
is not good; 1 do not think that it keeps the price up
I. inn when the supply of material is fairly free.

I. To put it in another way, do you think when
the supplies of material arc fairly good the price
mores as easily when there is a maximum price as
when there is no control at all? — No; 1 quite agree
that it does not. My own view is that a controlled
price never ought to be put on except when supplies
are short.

9355. Mi. K'lu'iinlt: I understood you to say that
the manufacturers were reluctant to fix the price
higher for sulphate of ammonia. Does that mean
that the manufacturers have been allowed to fix the
price at the highest possible limit? — No. The price
that was fixed by the Board for sulphate of ammonia
was less than the tigure suggested by the manufac-
turers. At the same time I said that manufacturers
were not out to increase prices to the very absolute
maximum that they might be able to obtain, because
they wished to preserve their home trade in the future
and not tu drive farmers into the hands of their com-
petitors.

9256. As a man who has had a good deal of experi-
ence in fixing pi-Yes, could you give the Commission
your view as to whether the high prices at present
prevailing are advantageous or otherwise to the
farmers and workers on the land and the community
generally? — Whether the high prices are beneficial?

9257. Yes, to the workers. We are farming on a
very high scale of prices compared w ith what wo were,
doing in pre-war times, and I want your views as to
whether the high prices which at present prevail are
to the advantage of the farmer and the worker and
the community generally or otherwise? — I think that
is rather too general a question; I do not feel quali-
fied to answer that.

9268. Could you give us your views as to whether
the controlling and fixing of prices is a healthy way
of conducting business, and do you favour its . .>n
tinuation in future? — No, I certainly would not
favour the control of prices hy the Government. I
think that this voluntary control is a very beneficial
thing so long as the supplies are not very ample.

9259. Mr. (irefn: Have you any indication from
the purchases which have be'-n made of grass perd
lately to lead you to suppose that much land is re-
vvrting to grass?— No, I have not any information
<>n that point.

9960. You have no knowledge in your Department
— no sufficient knowledge? — No.

9261. Do you think the Anti-l'rofito'-ring Act which
has just been passed will have any effect in the future
as regard* keeping down the pri'ces of the commodi-
hich fanners have to purchase?- Yes, it is quite
possible it may. We have heard of cases of profiteer-
ing in fi-.-ding stuffs more particularly, ami the
PnAtMriag Act ought to !»• useful in the in
purchase* made hy farmers in their future deal

9963. Following upon Mr. li.itchelnr's question as
to speculation having taken place. I think it is some-
thing beyond a mere <|iioxtinn of tin* opinion of m, r
rhanU with regard to the demand in the mark
fhould like to know whether tin-re has not been •
Kood d'-a| of -p.. ul ,ti, ,n by brokers, one broker buy-
inn from another broker and no forth, and tlicr. Ky
|>"H- the price*?— Undoubtedly that ha*
happened in certain states nf the market.

9263. Can you not check that sort of thing being
done? — Yea. It wan because that was happening to
>uch an extent that the present control of feeding
.stuff!, wns re-imposed because under this system every
dealer has to be licensed, and one of the conditions
of tbo licence is that he should Hell at figures not eot-
iifdmg the prescribed prices. He is also suhjtvt to
other conditions which do enable a certain amount
•iitrol to be exercised.

not think that inflated freights have
really caused an artificial price to prevail in the case
ol feeding .-.tuffs and agricultural machinery? — The
prices are undoubtedly very much higher owing to the
freights, but I do not know whether they are inflated.

9265. As regards competition in the trade, is there
really any competition:' Does the trade now not oon-
.-ist of large combines and trusts in regard to feeding
stuffs and takes and oil, and MI «.n.- There has been
a certain amount of amalgamation, but I have not
sufficiently original information to enable me to ex-
press an opinion upon that.

92G6. Especially during war time? — Yes.

9267. During the war the Control Department has
given these big manufacturers an opportunity of meet-
ing and putting their heads together, and they have
continued to meet together, and keep up prices?--
Yes.

9268. Oan you give us any figures of the number
of tractors that we have in use in this country at tilt-
present time, compared with pre-war times?— -Subject
to correction I think the number is about 10,000.
We imported 6,000 from America, but I am afraid
I cannot give you that figure offliarid. If I may
supply it to you afterwards 1 will do so.

9269. Thank you? I will make a note of it.

9270. Mr. J. M. Henderson: You were speaking
about licences and some restrictions having been placed
upon brokers. Did those restrict ions prevent the
broker from selling under a certain price? — Not
under. It prevented them from selling over a certain
price; it was a maximum price above which no trans-
actiuiis should take place.

9271. Would it not be likely that these brokers
would get together and makr the maximum price the
standard price?. — Yes, that is so; but as soon as Up-
market goes down abroad or the market for the raw
material goes down it is a fact that the price of the
manufactured ,-irticle does tend to go down with it.

9272. Just to refer you for one moment to linseed.
a large source of supply was Russia, was it not? — Yes.

i'LV.'l. If the Russian market is o|*>ned up again the
price of linseed coke and oil must, come down, must
it not? — Undoubtedly the opening up of the Russian
market would affect the price of a large number of
these materials.

9274. Oan you tell me what proportion of linseed
came from Russia? — No, I am afraid I cannot re-
member that. Of course Argentina, Russia and
India are the time- chief sources of supply, but what
the proportion is I do not remember.

!PJ7:"i. Russia «a.s a very large supplier of it''
Russia is undoubtedly a large producer of linseed.

'.''J7ii. The freights, of course, from Archangel to
Hull, where the principal mills are. would he much
less than from Argentina or from India? Yes, no
doubt.

9277. So that the tendency when the Russian market
is opened up will be for the price of linseed to pi
down? — Yes, I should think that is so.

927M. With n^-ard to fertilisers can you explain
why with all the enormous amount of steel product it>n
I here has lieeil during the past two or three years
and the many heavy (lumps which have Keen create),
the quantity of basic .slag produced should have gone
down? — A farge quantity of basic idag was produced,
but it contained such an extremely low proportion of
phosphoric acid as to make it valueless.

9279. Surely tht»so dumps from tin- steel works are
full of sulphur. How did they get rid of the sulphur?
— As I mentioned In-fore I do not understand the pro
cess, but the fact is thnt there- have lx*n, and then-
are still, large dumps of slag from the steel works
which only contain 4 to 5 per cent, of phosphoric
acid which means about 10 or 12 per cent, of total
phosphates and they would not be worth grinding.

MINUTES OF EVIDENCE.

15

16 September, 1919.]

MR. R. J. THOMPSON, O.B.E.

[Continued.

9280. Do you mean, the process of manufacture has
eliminated a considerable quantity of the phosphoric-
acid ? — I think I may Bay that there are no very large
deposits of slag of a sufficiently good quality to make
it a commercial proposition to grind it. These large
dumps were tested during the war by the Ministry of
Munitions and some of them were utilised — but you
vrry rapidly get to such a low contents of total phos-
phates as to make them too expensive to work.

9281. Do you think that the quantity of basic slag
produced will be increased in the future? — No, there
does not appear to be much prospect of an increase
in the quantity; a slight increase may be possible.

9282. With regard to potash your opinion is that
the price must come down? — Undoubtedly.

9283. Owing to the supplies we shall obtain from
France? — Quite — owing to large quantities of potash
being now put upon the market both from Alsace and
from Germany.

9284. So that on the whole you are of opinion that
the price of fertilisers will tend to come down ? — As a
whole, yes.

9285. The effect of the freights and the opening
up of new countries of supply which have hitherto
been shut out will have an effect upon the price of
these fertilisers? — Yes, freights particularly.

9286. Have the Board of Agriculture considered
whether land growing wheat 2 to 3 quarters an acre
is worth cultivating, having regard to the price of
fertilisers? — I think that is rather outside my pro-
vince. I do not feel competent to answer that.

9287. Do you think that the world's prices will be
affected by any minimum guaranteed price being fixed
in this country? — Of course one would imagine that
a guaranteed price would have a tendency to keep
up prices elsewhere.

9288. As a matter of fact we only produce two-
sevenths of our necessary wheat?— Yes.

9289. Therefore we must buy the other five-sevenths.
—Quite.

9290. If we have a minimum prico for our two
sevenths, the probability is that the other five-sevenths
will keep up to that price at least.

I'hninntin: Are you quite certain that that is cross-
examination in relation to the witness* evidence-in-
chief? I do not mind your straying a bit from it.
but asking his opinion on that subject seems to me to
be rathor wide of his evidence.

9291. Mr. .7. M. Henderson (to the Witness): You
come from the Board of Agriculture and have given
us evidence with regard to the prices of fertilisers
and feeding stuffs, but if you say you have not «>M-
sidered the question and cannot answer it I am con-
tent2— I do not feel that I have sufficient information
on the subject to give you any reply which would be
of value.

9292. Mr. Thomas Ifemhrsrtn: Referring to para-
graph (I) of your evidence-in-chief, you way the makers
of sulphate of ammonia and superphosphates received
subsidies from the Government, which enabled those
two fertilisers to be sold at less than the actual cost
of production. Were actual costs of production sub-
mitted to your Board when these prices were fixed? —
I'M strictly speaking to the Ministry of Munitions,
with whom we worked in close co-operation.

9293. C'an you tell me the amount of these sub-
sidies?—The subsidy on sulphate of ammonia was
£2 10s. a ton plus an allowance for acid and bags
which \v;i- estimated at l*s. 4d. per ton, so that the
total was t.'i V. 4d. The matter is complicated by the
fart that the arid also had a subsidy on it so that it is
not possible exactly to ascertain the amount.

'.>'2'.ll. Then as to superphosphate? — In the case of
roperphocphate, raw materials — that is to say the
rork phosphate and the acid - were supplied to the
manufacturers at prices which enabled them to pro-
duce .'V> per i. nt. superphosphate at £fi 10<. per ton
delivered. It is almost irn|x>ssible to express it
in money ; very difficult at any rate.

irJU';. You discontinued these subsidies this ye;ir?
— Yes. on the 31st May.

!)2f>6 On what ground did you discontinue them.
if that is a fair question?—' Simply that the war
having come to an end it was proper to take off the
control.

9297. Mr. Prosser Jones: Has your Department
given any attention to , the question of lime as a
substitute for fertilisers? — Yes, we have given a
good deal of attention to the question of agricultural
lime. The position is that it is very dear, and the
supply insufficient as compared with the quantity
which ought to be used.

9298. Do you not think that it would have been
well if the producers of lime had been encouraged by
means of a subsidy? — One difficulty, of course, is
that lime is used for many other purposes than agri-
culture.

9299. Have yoxi any means of knowing what profits
these trusts have been making during the war, when
they were receiving subsidies from the Government?
— The fertiliser firms?

9300. Yes? — In the case of superphosphate the
accounts were very closely controlled and the margin
of profit which they made was very narrow.

9301. Does that mean that you compared the profits
say, in the year 1914, wrtE those made in the year
1918? — Quite. In the case of sulphate of ammonia
it is very much more difficult.

9302. It is a side issue, is it?— Yes.

9303. As regards the production of machinery is
it your opinion that this country is giving the atten-
tion to the production of agricultural machinery that
it should do? — I believe there is a great development
in that direction going on now, but of course, in
certain directions we are not pre-eminent as manu-
facturers of agricultural machinery. The binders
and reapers and so forth, are chiefly of American
manufacture.

9304. I put it to you that this country has done
remarkably well in some departments as regards the
construction of machinery, and is it not possible that
it could do equally as well in the case of agricultural
machinery so as to eliminate imports? — Yes, quite.
At the present time, of course, the exchange rate is
discouraging imports from .America.

9300. Mr. Lniujjiird: I think you stated just now
that there was a subsidy given on the manufacture
of sulphate of ammonia.1' — Not at the present time;
it was given during 1918-19.

9306. I think you said you took into consideration
the cost of production and then gave a subsidy to
make up the price. The point I want to get is this:
inasmuch as sulphate of ammonia is a by-product of
the manufacture of gas, how do you arrive at the
cost of production of sulphate of ammonia? — I am
well aware of the difficulty of arriving at the cost of
sulphate of ammonia; it is not only a product of
gas, but of many other industries, iron and steel
works, coke ovens and shale oil, all of which have
different costs of production, even if one could
accurately ascertain the cost of production of a by-
product. The only reply is that a number of accounts
and tests were taken and an approximate average
was arrived at.

9307. My point is that in every case it is a by-
product. Sulphate of ammonia is not manufactured
primarily in order to produce sulphate of ammonia?
— No ; it is a by-product.

9308. Was your department fully satisfied that there
was any need for a subsidy? — Undoubtedly; when con-
ditions reach a certain point it is easy for the makers
of this material to allow the liquid to run away,
and if they are not sufficiently remunerated they will
not make it although it is a by-product.

9309. I suggest to you that if they had not to do
so it would have been in the first place a very un-
patriotic act on the part of the manufacturers, and
in the next place that they would have lost consider
ably more than they would have done by manut'actur
ing it. What I am afraid of is that it will go out
to the public that this was a subsidy to the farmers
in the use of it rather than to the manufacturers in
the making of it? — Perhaps I ought to explain that
the object of the subsidy was not to enable the
manufacturer to manufacture but to enable the sul-
phate of ammonia to be sold to farmers at a certain
price. In 1917 before there was a formal control
the price was fixed by a decision of the War Cabinet
at £16 per ton delivered. Subsequently it was found

16

I;..Y\I i IIMMI>N|I.\

i i.n I:K.

. 1

Mi: It. .1. THinil'-iV n

>ni|«M>iljl. (•• . out nine mamil ii luring
i«-r ion "in! tl • '" order '" enable

in he iiuiiiitHiii.il .11 th. n figure.

:-.• ,,e, thai in j.i-i

,,„,... no competition in tin «•!•• «'t -nl

... in uiliir word- lliiil ill.- pnr, - «.-i.
l.\ ill.- Siil|>h«t<- "I Ainiii.iiiiii < ommilt..- M. tine
.•i III.- market li.i sulphate "I ammonia « a-
nhrn.il entirely nn export market : sulphate of
niiiitiontn »uo cX|Hirt.-d to tin- extent ol H'JO.dUl ton-
|HT «nniini in • good year, nu.l "I cour-c inanu
lu.lui.r- «.-n- al»»y- uh in "ill abroad.

!0ll. A* a matter "of f »( I there was no competition
..ml ill.- prices «.-n- fixed by tin- Sulphate ol
Aiiiiiiiinia Committee. I suggest to you that the
siilnidy Hit* "lily necessary IWiin-c tlint Committee
de-ir.-d to have '« larger profit tli-in they could him
..I. lain. -.1 trnni farmers, having lost ih-
market." I am afraid I mum differ from you.
Farmer* had no other source "f nitrogen than sul
ph*tr of ammonia, and if it hail not IM-CII tor tin'
. i.nliollcd price they would have been forced to liny
sulphate of aniinonin nt a \ i ry much lusher price
than tin- price fixed, namely, £!<> per ton.

'.i.-H-J. It larmers had had to buy at n higher price it
would have boon in ronsi-i|iu-nce ol the Sulphate ol
Ammonia Committee, which was the only individual
seller of sulphate of ammonia d« siring a higher profit?

You aro referring to what is called tho Equalisation
Committee of the Sulphate of Ammonia A-sm -iat i«m.
I bcl

!M13. That M BO. That Committee always fixes the
price so that there is only one price of sulphate of
ammonia from the various sellers? — Thero is no doubt
In-fore the war they did do so. 1 quite agroo they
advised their members as to the prico they should
charge.

9314. And their members always took that ad%
Probably.

!»:tl~>. Are you aware of the fad that when your
department -topped in and regulated the prices of all
artificial manure-, those pricos immediately advauc. (I ?

Do you mean every time v. o fixed a price:1

ilMlli. The f.rst time you fixed a price: I'rin-s wore
fixod 'vith tho object of keeping the prico down.

!>:JI7. lint in effect it mixed prices!- I suluiiit that
n ran only have prevented thorn from going higher.

Ml*. I.et mo put it to you in thj» way; a prudent
farmer doc- not wait until the day lieforo he want-
to lino artilicial manures; he buys forward, does he
Yes.

!«]!>. Are you awaiv that -i niimlM-r of laini.-i- win.
did buy forward had their contracts cancelled. ai:d
were only able to got their manure-; at a greatly on-
h.in. . <1 prii e. in consequence <if your department fixing
No I am not aware of that, and I do not
itniik that is quite rorrc.t. 'I'lie Fertiliser l'i ' . •-•
Order, or any arrangement that we made, iliil not
cancel contract- in ex-stnice at the date of th • ' '
•o that it the farmer- \ on -peak of had a ilefinite
i iintraet they were perfectly at liberty to require the
maker to carry that contract out.

!»:fji> A- you know, if your fixing prices did not
break contrails, there are ways and mean- by nh'ih
manufacturer- desiring not to supply can get out
.1 lh. c out t a. t . they have made?

AT. \..ii aware that that is what was done
in num1»ci . of caw. !- I am not aware of it.

-.. xon individual cane- where that ha-
happen, d - ^

!l.T2.'l \V,ih regard to \.nir . <-mparison of priies

ami l.eiling Htuffs you have put your
figure* forward rather with a view to showing the
<vf than the actual price, have you not- fn
price* will vnry from one •••Her to another.

9SU. To Hike th. mangold need no small

fmrrner could buy mangold seed hint spring under
alxxit 9*. n Hi., could he- \.

J>3i" If vriu ndmit that tlio««« are not actual pi
that i» «umcient for me'r They are nholennlo pricos
in f'-

9S2T«. With regard to linseed rake, do you not think
it w»» n gr«-nt mi'tnVe for lin-co,) cnke to be de-
Tolled wh-n it «.i«- In Mnrch IM

«KT Y.s. I ,ln not think that I ought to IH- n.ke«l
that «nir«tioii

- Sii|Mi-ing your dopiirtmont had bought Ir
I submit to \oii It should ha\e been po-siblo tor
them to have bought at a price which would have
enabled it to IM- -<iid to consumers during the ensuing
u inter at flu a bOB I1 • ym mean the makers .-

oil Controller iiiuld ha\o bough! cake
and entered into arrangement- ;c- he did last \.:ir to
sell it at CIO a ton. M\ n-aMui f..r asking you i. tl-.at
rake did go dow n. and I myself piirclni-ed Unseed cake
at IHi a ton. What I did the l-'ood Controller cor
tainly could have done, and could h.n. -ec-tired the
iak. to the British ci.iisiimor at a not higher price
than that: I submit there is a difference. You might
purchase a small quantity, but it doe- not follow thai
you could buy a large quantity, or that you could go
on doing it.

!i:t«). I a— iimo that the manufacturer who s.ild me
that linseed cake was able to buy i' and resell ai a
proli:. and I -uggest to you that the price which
linseed cake ha- HOW reached has boon reached in
consequence of speculations due to the Komi COM roller
de-Controlling it at a particular date: I think you
will agree that I cannot a'iswev ipio-tions which rolled
upon the Fond Controller.

O.'i'H. .1/r. 7,' iiiirinl : Mr. Matcholor asked you some
questions ji,.i now about the controlled price of lin-
seed I think he suggested that the farmer had boon
rather unfairly treated in the matter. Is it not iho
fact that tho price of linseed has risen from i".'!' to
!_•">•"> a ton. and that, when the price of linseed was
£29 a ton the price of linseed cake was £1!" a i
T have no doubt those figures are approximately
correct.

9332. Now. when lins. ••! i- L'.Vi a ton. the price
fixed to the farmer by tho Mini-try of Food for
linseed cake is £25 a ton. which i- not a rise pro-
portional to the rise iii the price of linseed ^ That
is so.

9333. Tt means, does it. not. that most of tin-
increase in the price of lin-eed ha- 1 n put on to

the other product of linseed the oil?

9334. I have here a statement by the Secretary of
the Ministry of Food, which .says: "The paint and
linoleum trades are thus subsidising the farmer by-
paying a high price for the oil." Do you agree with
that !- Ye-, that is so.

ll.'V.Vi. In paragraph (1) of your ovidence-in-rhief
yon speak of the price of superphosphate probably
ruining down owing to cheaper freights, and in answer
to one of the Commis.sion.rs on some point you
-poke of Heights becoming easier? — Yes.

!I33<). 1 was not quite .sure whether you were antici-
pating a fall in freight rates or wen- only thinking
of greater facilities in the way of shipping at certain
ports in regard, for instance, to some ol these lor
tilisers which come a very long voyage!- -1 was really
referring to freights as a whole, but more specifically
in connection with these fertiliser-. I'robably im-
portors will not have to pay so high a freight in the
autumn of next year a- they are doing at the present
I i:no.

!i.T.!7. What reason have JFOfi lor -uprising that the
freight rates will be lower?- Only the opinion of
:>.-oplc at the Ministry of Shipping, who have given
me that forecast as a probability.

!i:WS. It strikes me as a layman that as the cost ol
shipbuilding is going up booan-o of higher wag.
higher coal prices, that will tend to raise froighls-

Inil I understand that the rate is more dependent
upon the supply and demand of shipping, and a- the
supply will undoubtedly improve, the freight i- likely
to go down. I am not sugnesi inu a large decrease.
.is you notice.

ii.'Mi. 1- not the freight al-o dependent upon such
factors as the merchant seamen, the rosl ot

hunkers and so on- No doubt.

!i:UO Any increase in those wages or in the price
of hunker- would make for high freight nrfc

!»:UI. Do you happen to know whether freight rale-
form a smaller proportion of the selling pi i-
fertilisers than they do of imported corn? On ihe
of things one would imagine that the freight
in the case of a commodity which is of greater value
and occupies less bulk, would form a smaller pro-

MINUTES OF EVIDENCE.

1C September, 1919.]

MR. R. J. THOMPSON, O.B.E.

[Continued.

portion of the actual cost?— That is a question I have
not worked out.

9342. Mr. Xicholls : Can you explain the great
difficulty there is in obtaining these things thait you
have been referring to as regards feeding stuffs, such
as bran and pollards and middlings, and those sort
of things? — In the case of middlings or milling offals,
tho difficulty is that the importation of offals from
abroad is not now so great as it was before the war,
and the quantity of wheat being ground in this
country is also somewhat less at the present moment.

9343. The only point in my mind is that recent
experience has shown that it is more difficult to get
them now than it was even during the war — during
these last two months?- — That is so.

9344. I wonder whether you have any idea of the
cause, whether it is due to the freight or to somebody
holding it up, or what the real difficulty is? — The
reason is, that the proportion of wheat which is Being
imported hy the Ministry of Food or the Wheat Com-
mission at the present time is rather lower than it
was some time ago, or last year, but it is anticipated
that very shortly the proportion of wheat will rise
again, and that the supply of milling offals will become
more plentiful.

9345. It is a very great concern to a lot of the
smaller men as well as the larger farmers? — I think
I may say that is recognised by the Wheat Commis-
sion, and as soon as they are able to do so they will
arrange to import more wheat so as to provide more
offals. Perhaps I might mention that the importation
of maize is likely to be very much higher, and that will
to some extent relieve the demand for offals. .

9346. When you go and tell people the control price
is so and so, they say, " All right, but it is no good
telling me what the price is when you cannot get it of
any kind." I have been in touch only last week with
numbers of small men who breed pigs, and they can-
not get hold of any? — Yes, but the quantity that is
being produced is really considerable; it is produced
at the rate of over one million tons per annum.

9347. You think that within a short time there is a
hopeful sign of larger supplies? — I expect that the
supplies will become more plentiful shortly after
Christmas: 1 am very doubtful if much change is
probable this side of Christmas.

9343. Mr. Bobbins : You have made no reference to
flue dust potash in your statement. Do you regard
that as any longer of commercial value?--! think now
that potash is likely to be much more freely available
the demand for flue dust will fall off. Potash will still
continue to be extracted from the high-grade flue
ilust, but the lower qualities will only be used by
farmers in the neighbourhood of the works where it is
produced, who are able to send a cart in and take
away what they want.

9349. Do the Government still hold shares in the
British Potash Company — perhaps I had better not
ask you that? You do not make any reference to
organic manures in your precis? — No.

9350. Do you regard the supply of organic manures
as being a negligible quantity? — No, not at all, but
the real difficulty is to get any statistics on the sub-
ject. The price of organic manures, such as bones
and blood, and so forth, were very high during the
war, and they are still high.

9351. If tho figures relating to organic manures
were included, your figures in Tables I and II would
have to undergo considerable modification, would they
not? — Yes, I think they wtfulrl undoubtedly make a
difference.

.'. Do you know if the Government did anything
to increase the supply of organic fertilisers during the
war?— I think I am safe in saying that they did not.
!»:i.V{. Yon told us that they gave a subsidy to manu-
facturer* of superphosphate and sulphate of ammonia?
— Yes.

:. Hut there was absolutely nothing for the
manufacturers of organic manures? — No.

5. Did they do anything to retain the supplies
of organic manure* that there were in this country?—

25831

The export of bones and all other fertilisers was pro-
hibited during the war.

9356. Is it not the fact that during a period of
great scarcity licences were given for the exportation
<;f high-grade meat, meals, blood, bones and other
highly valuable organic manures? — Only to a very
limited extent.

9357. It was not done to help their sulphate of
ammonia scheme, was ife? — No ; it was done because
it was necessary to send some small quantity to
France. I believe France was the only country that
took any blood and meat meal. Tho price in this
country was so very high that the holders complained
that there was no market here, and if a small export
was not allowed they would be ruined; that was the
reason given.

9358. Did you believe them? — I am not expressing
an opinion.

9359. I suppose you did, because you allowed the
export? — Yes, to a certain extent.

9360. The ratio of increase in price was very much
greater in the case of organic manure than it was in
the case of inorganic manure? — That is so.

9361. You get bone meal rising from £6 to £20, and
other organic manures in the same ratio? — Of course,
as you know, we controlled the price of compound
fertilisers.

9362. That had the effect of eliminating the organic
manures? — Yes, it was not profitable to put organic
manures into the compound fertilisers under the
terms of the Order.

9363. Therefore you lowered the standard of com-
pound manures ? — There was an ample supply of these
artificial fertilisers.

9364. From mineral sources? — Yes.

9365. Is the exportation of organic manures per-
mitted to-day ? — Yes.

9366. Notwithstanding the very high prices ? — I
think the prohibition has been removed in the case of
most of the fertilisers.

9367*. Do you still consider it more in the national
interest that hoofs, horns and bones should be used
for manufacturing ornamental waistcoat buttons and
combs, and such things, as was done during the war,
instead of being used as fertilisers? — I suggest they
were not the same bones that were used for those pur-
poses. It is a very different class of bone which ia
used for waistcoat buttons, and so forth, from the
class of bone that is ground up and used as fertilisers.

9368. I know of a firm that lost a contract for hoofs
and horns because a firm of manufacturers outdid
them? — I am aware that during the war, owing to the
necessity of increasing the supply of fertilisers, these
high-class bones had to be used.

9369. Mr. Smith : You state in paragraph 2 that
during the w'ar potash was only available in com-
paratively insignificant quantities. Has anything
been done to increase the output of potash? — The
home production?

9370. Yes? — Yes, a factory was put up at Oldbury
for the purpose of extracting the potash from flue
dust ; that was assisted by the Government to a large
extent, and is still in operation.

9371. Is it not true that there has been a great deal
of potash wasted as a by-product in the case of some
industries — blast furnaces, gas-producing works, and
in the iron trade? — No doubt, but I presume it was
not commercially possible to recover it at the time.

9372. Is it not true that some of the waste in the
cleansing of gas has given a residue of which 70 per
rent, is pure potash? — Yes, I believe so.

9373. And that it has been thrown away? — Yes; but
I understand those gas-cleaning plants are a compara-
tively modern invention. The attention of the blast
furnace owners has been drawn to them, and many of
them are putting them in.

9374. May we take it that this waste is being dealt
with and that this potash will be available? — Yes, if
it is a commercial proposition.

B

IS

Ki'YAI.

S A'.IMfl IT I UK.

. \9\\>]

MB. R. J. Tiiojutmx. o.i: I.

9875. Survly it cannot be anything but a commercial
proposition if vou are able t» extract 70 per cent, of
par* poUnh from • rubbiili heap? — The plant, Ac.,
u an expensive thing. If the price- of potash fell
morh below th« prmont price, it might not be a com-
mercial proposition.

9376. You agree that there is n probability of in-
rroaning the production of potash by a more scientific
ntiliiation of some of the waste product*?—
Undoubtedly.

9377. I understood you to gay, in answer to Dr.
Douglas, that the Government was paying higher
freight* in order to get supplies of superphosphate? —
No. not the Government ; the Fertiliser Manufac-
turers' Association. The Government is not now
importing phosphate rork.

9878. At any rate, that higher freights are being
paid, which will mean higher costs ? — Higher shipping
charges.

;i:l7!>. Which must mean higher costs for the article
itself on the market I'— YM.

038(1. I l.i- the possibility of organising a national
••hipping service to get this stuff over, so that they
"ill not have to pay these high competitive freight*.
c\ei I., en lon-id.-r' d • The suggestion ha* of ten l»-en
made that the Govern ..... nt .should do BO.

93SI. A suggestion has been made? — Yes.

9382. It seems rather regrettable that the price
should have to go up when a little organisation might
get them over nt n cheajx-r rater It i- a on.
which is bound up with the whole question of snipping
control.

(The Witneu withdrew.)

MR. I.. N. GnoniNO, Norfolk Chamlu-r of Agriculture and Fanners' Federation. Ltd..

recalled and further examined.

9383. Chairman: You have been kind enough to
give us, as you promised, certain additional evidence-
in-rhief containing information which the Com-
mission desires, and further than that, certain infor-
mation which you thought might be useful ?— Yes.

9384. That is embodied in the paper to he printed
as an Appendix,* which vou describe as your addi-
tional evidence-in-chief '' — Yes.

9386. May I take that as put in?— Yes.

9387. 3/r. Green : I have not had much oppor-
tunity of studying your accounts, I am sorry to say,
but I am sure my colleagues will ask you many
questions which I cannot think of for the moment.
In your Summary of Profits for " A " farm you show
an average profit made for 10 years of £360 a \ •

Yes.

9388. In spite of the loss which occurred in three
years amounting to £895? — Yes.

9389. In your other farm accounts you allow for
income tax deductions. Take farm " B," for
instance? — Yea.

9390. Do you think you are justified in deducting
the income tax? — I have taken the income tax off
because I thought I was not allowed to charge it as
an expense to the farm, and it had been charged in
the farm accounts.

9391. You did not deduct it in the case of " A "?
— In the case of "A" it is taken out; it is not
included in the accounts. In farm " A " it is a
receipt and payment account and in the other case
it is a profit and loss account.

9392. It is schedule " D " in .the other case, is it?
— It is the same in all the other farms.

9893-4. With regard to the capital invented in the
farms, vou say. " I estimate that the capital required
to work this farm to-day is not less than £10,000.
interest on which at 6 per cent, is £500 per
annum "?— Ye«.

' 9396. Is that £10.000 the original capital put into
the farm or is it the estimated capital at the inflated
prices at present prevailing? — It is the estimated
capital that would lie ri-<|iiirod to take the farm over
at the prices prevailing to day.

9398. That is quite a different thing from the
actual rapjtal put into the farm?--Yi-s.

9307. On page 10 you gay the cash result of growing
on* acre of wheat, barley and oats on ench class of
land Knows a loss of £3 18s. in the rase of wheat .
a profit of £1 6s. 9Jd. in the case of barley, and a
low of 9». 7Jd. in the case of oats?— Yet.

' fb» Apprndii No. I. (All latweqnrnt rtfrrmw* in thr
qmtinn. an to Ui. App»ndii .ml,.. oth-rwu. iutc<i.)

9398. During how many years is that? — That is
really a summary of the estimated cost of growing
wheat and the other crops this year.

9399. I imagine a large wheat and oats grow.-i
would be making a very considerable loss on those
figures? — Yes, unless he made more than the (Jovern-
nient guaranteed price.

9400. Of course, they are making more than the
Government guaranteed price? — Just at tho present.

yes.

9401. How is a farmer. <>n results such as those,
going to carry on his farm and make both ends i

— They only grow a small proportion of wheat on
must latins, and the profits made to-day are more on
•In- stock than on corn, I should si\

9402. You admit that a profit is being mad'
live stock? — To a certain extent, but theiv are other
things on which farmers make a profit. A farmer
may grow a field of seed and make a profit on that.
There are several side lines on a farm where a farmer
may possibly make a profit. Although lie is making
a loss on his corn, he may make it up on something

•IM.

9403. What do you mean by side lines? — An unusual
crop — a crop of mustard seed or a crop of clover seed,
for instance — although I .should think this present
year the farmer.'- in Norfolk will have a difficulty
in making both ends meet ; there is every appearance
at the present time of his making no profit at all in
a good many •

!MiM. The land in your district is by a long way
tin' worst land in Norfolk, is it not? — No, I should
not ' ;ill it the worst; it is light land, of course.

;MO.~>. Mr. Thamai Ilcntli r.ioit : Taking these f:
on pa^e 10, " The cash results of grou ing an a.
wheat, liarlcy and oat.s " : do you include Income !.<\
in the cost of production there? — I have put nothing
down for Income Tax in those figures.

'.MOii. I s,>e in your 1'ayments account you Inn
eluded •• tithe rates and taxcv. including Income
in the ca"e of farm " A." Is Unit ri^ht : does that
include Income 'lax: 1 have taken out the Income
Tax in farm "A." The Make there in the

printing; it should 1>« "excluding Income

9407. Mr. 1'rouer Jonet: Is that your own fun
•• A " is- the one I manage for Mr. " X."

The farm referred to on page I 'I- \

9409. Do you tell the Commission that the hanking

account of the farmer corresponds with the figures

you have given here? — Oh! yes; the-, an- actual

figures; these accounts havo nil he<>n .indited, and I

•ntee them to he correct.

H410. That means that the actual financial position
of the farmer is as shown in these fi^im-: Yes, UK
far as that particular farm is concerned .Mr

MIM'TKS OF KVIDKXCK.

1!)

16 September, 1919.]

MK. L. N. GOODINO.

[Continutd.

" X " has other farms, but with regard to that
particular farm the figures are absolutely correct.

9411. The future does not hold out much hope for
the farmer according to these figures? — The future
for these light land farms is very bad, and at present
I fail to see where they are going to make a profit.

9412. In that case a guarantee would be of very
little use? — The present guarantee would not be of
ninth use.

0413. Mr. Lang ford: Is this " A " farm one you
are farming yourself? — -Yes.

9414. What is the rental of it?— There is no rent—
at least, we do not pay any rent ; I have put the
schedule A assessment in.

9415. Is it Mr. " X 's " own property ?— Yes.
I am farming it as agent for Mr. " X." 1 have
put the schedule A of assessment in and the tithe,
which is how we have to do it for the Income Tax
returns.

9416. Mr. " X " is the owner and occupier, so to
-.peak? — Yes.

!H17. Wh:it an- the adjoining farms of similar land
let at? — I have got particulars of the adjoining farms
here, only they are all rather a different class. Kami
" li " adjoins farm " A."

941^. Can you give us any rough idea as to what
similar land in the district is rented at? — This
schedule " B " assessment is £344, which, I should
say, is a very fair rent for the farm.

!M19. That is less than 10s. per acre? — Yes.

9420. Your average profit for the last 10 years has
amounted to £2(il> a year ?--Yes ; that is without pay-
ing interest on tiic money invested.

9421. You have paid no interest at all? — No.

9422. So that if you had paid interest on capital
your small profit of £260 would have been turned
into a very substantial loss? — That is right.

942.'!. What is the chief reason that you have not
made a better profit; there must be some reason for
it? — The farm has been farmed strictly on a com-
mi rcial basis; we have done everything we could to
make a profit The chief reason, more often than not,
is tlic effects of the weather; a drought at some time
in the year generally ruins the crops to a certain
extent.

'.)!•_'! Surely you have not hud abnormally bad
weather in tin- rase of this farm during the whole
of these 10 years? — Nearly every year there has been
a drought during the early spring or summer, which
affects this land very much.

'.M.'5. You have not been short of capital? — No,
there is unlimited capital.

!H-_>»i. Hai-e you had too much capital — because
there are concerns which are over-capitalised, as you
know? — \Ve have not had too much; we have always
had what we wanted.

OtL'7. You do not put these figures forward as repre-
sentative of the profits that ordinary farmers make
on similar sized farms, do you? — On this class of land,
I do.

'.»l2-< ll:i^ any of the hind in your district been sold
lerently? — No, not for a considerable time.

I'l'Jii. No tenant farmers in your district have been
purchasing their farms? — Yes. within a few miles
round, some of them have.

Dl.'fi Can xoii judge as to the prosperity, or other-

<>f your neighbours' farms; do you think they

are doing about the same as you, or better or worse? —

IVople tanning the same class of land are all telling

'ne now that they are unable to make a living out

nf it.

9431. What do you suggest should become of this
land in the future- The only thing I can suggest is
that the </i cater part of it will be laid down to grass
and the best part of the land will be farmed. That
i- the only tiling I call see to do with it.

9432. I observe that during the national crisis yon
have not ploughed up much additional land?- — That

Dimply liccaii.-c we had all tin1 suitable land
ploughed up before the war.

!ll:!3. Dues not your sungestion of what should be
.lone with the land in the future imply that if you
had been wise in the pant you would have put the

M8.41

land down to pasture? Why did you not do that? —
Why did we not put it down to pasture before ?

9434. Yes? — Because it did not cost so much for
labour ; it is the labour question which is the trouble
on these lands.

9435. I submit to you that if you had laid it down
to grase, your labour bill would have been considerably
reduced ? — Certainly.

9436. Your profit, therefore, would have been so
much higher? — That is probable.

9437. That being so, why did you pursue a method
of farming which gave you a minimum of profit pre-
war? Why did you not take advantage of the
method of farming your land in the best possible
way, namely, putting it down to pasture and thereby
getting a higher profit? — It is not at all certain that
we shall get more profit if we lay it down to pasture ;
the only thing we shall do is to reduce expense.

9438. I take it that what the Commission would
like to know from you is what is your panacea for the
evil of making small profits in the future. How do
you propose to deal with this land to make a better
profit than you have made in the past? — As I eay, by
cultivating the best of the land and laying the other
down, and keeping more breeding and pedigree stock.

9439. You might make better profits in that way?
— Quite possibly.

9440. Then you agree with me that in the past you
have not been farming this land in the most suitable
manner to make the maximum profit? — It is an open
question ; we may not make more profit the other
way, but we are going to try it; we think possibly
we may.

9441. Is there a largo area of land similar to yours
in the district ?— Yes, there are several large estates
round about.

9442. From the national standpoint that land is of
very little use? — We have been farming it to produce
all the corn possible in the past, but it has come to
this, that the expense is so great that we shall have
to give up growing corn on that land.

'.'lt.T That is what I should imagine. What is the
average yield of wheat crops that you grow? — I gave
you that in my previous evidence. The average yield
of wheat is 32-88 bushels on that farm, but as I said,
\\e always grow wheat on the best land under the best
conditions.

9444. What is the average for barley?— 17-92
bushels.

\>\\~i And oats? — The average for oats is 33
bushels; that is over a series of six years.

9446. Yours is light land?— Yes.

9447. Do you plough with a double furrow? — Yes,
\\ e can do so with two horses.

9448. You can work almost in any weather I sup-
pose?-— As soon as it stops raining we go to work.

!'449. You have got on this land distinct ad-
vantages over farmers who are farming on heavy
land? — Yes, in the respect that we can get to work
very often when they cannot.

9450. You keep a lot of sheep I suppose? — We keep
a flock of ewes

9451. Are you able to hurdle?— Yes.

9452. Do you want to give the Commission an im-
pression that farmers in your district farming similar
land are doing no better than you are doing?— Cer-
tainly. I take it there could not be a farm farmed
in a more businesslike manner than this farm has
been farmed for the last 20 years, and on similar land
I cannot see how any .farmer could make a better
return than we have done, working under similar
conditions.

9153. Have the farmers in your district gone into
thci Bankruptcy Court? — They have not done so
recently, but it is likely that they may very soon.

9454. Do they rear families there? — Not very big
ones.

9155. Have you ever known a farmer set his son
up in farming? — Oh yes.

9456. Where does he get tb " money from? — He
very often borrows the capital, but I could not say.

B 2

roMMi— i \iiiuci i.n UK.

19\9.]

MR. L. N. GOOMV.

9457. I am a farmer myself, and I would not like
thu sut«-ment "I \uurs to go before tin- Coin mission
M boiuj; m any way NpnMOtatfa of tin- farming
induitry in Kngland K«%nerally?— Certainly n..t. hut
it is rt-prwenUtive of land of a similar c,a-.s m the
distr.

9458. I should think the owners of this land would
h« glad to give it to the State to cut up for small
holdings or something of that sort!- Oh no; u i- m,
u*o for small holding*.

9469. Are there no small holdings in your >\i-
— No, the land is not good enough for small holding.

0460. Hare not your County Councils inaugurated
any scheme of small holdings on land in the district?

\.,. they have not.

9461. Arc they going to put any discharged service
men on to the 'land round about ? — No, not in this
district; it is quite unsuitable.

9462. Do farmers remain in your district long or
do thev farm f«>r n time and leave quickly and go to
some better district I- — They manage to stop there, a
good many of them, and make a living; they manage.
to live, but they do not got much return on their
capital.

9463. Your farm is above the average size, is it
not? — Yes, I should say it would be rather bigger
than most of them.

9464. If you can only make so small a profit on a
farm of so many acres managed on the best lines
with unlimited capital and resources, how are the
tenant farmers going to make a living on smaller
farms? — I do not know how they are able to live,
but they manage to exist.

9465. I submit to you that these figures are not
representative of farming on the best land in your
district? — With regard to similar land, I know "it is
representative. I have seen the accounts of farmers
who are farming a similar class of land and they
show similar returns.

9466. What do you suggest the Government of the
day should do to assist you and neighbouring farmers
farming on similar land in that district!' — That is
a very hard question; I hardly know what to suggest;
I do not think I would like to express an opinion on
that.

9467. I)o you agree with me that for your land
and land of a similar class there is a hopeless
prospect for fanning in the future? — No, not alto-
gether; there are several thousands of acres of this
class of land in Norfolk, and my suggestion is that
tho prices of produce should in some way be fixed —
I cannot tell you how exactly — so that farmers farm-
ing this class of land should be able to live.

9468. Supposing the Government were prepared to
do something for farmers generally which would enable
you to live in the future and pay high wages— wages
giving a proper value to the labourer — would you
agree with mo that other farmers in Kngland would
become fabulously rich? — No, I should not, because
the expenses on the other class of land are much
higher.

9469. In what way are the expenses, we will say,
on a heavy class of land more than yours? — They
would be much heavier than our expenses, but their
returns, of course, would bo larger.

9470. Supposing the Government gave a guarantee
in the case of wheat of 100s. a quarter, would you
then be able to make a reasonable protn I We could
grow wheat on our best land at 100s. a quarter and
get a profit. The cost of growing an acre, of wheat

• •n this land, as I show in my returns, is 41s. lid. a
combe, and if you gave a guarantee of 60s. a combo
wo would get a profit

9471. Mr. Ltnnard: Do these cost* of production
which you give °" pages 7 and onwards refer to land
on other farms than those two in resect of which
you have given the balance sheets!'- Yes. the •
production is sui>|xx<pd to lie typical for the county,
it is an average cost.

9472. It is not nn account of the cost kept in a
ledger, but an. estimate?— Yes, but these have been
gone through by a committee of farmers with me
for the purpose of producing them bore, and they

in the opinion of that committee, an average
producing each crop on each different class of
kind.

'.'I7:t. They are estimates P— Yes.

'.M7 1 Y<m' give an estimate for the cost of growing
an acre of wheat on various types of land!' — Yes.

Of course, this cost covers the production of
straw as well as the production of the wheat, and
tli,. i,. i I i" \ou it is hardly fair, is it. to

compare this rosi with the guaranteed price of wheat
4inlv!'--It is very unusual to sell much straw off
these farms, .-xcept in the case of those farms which
are situated near a large town. The straw remains
on the farm in most cases and got* back to the land
in tho shape of manure.

9476. It is not the whole of your .straw that goes
back to the land in the shape of manure, is it?—
Tho greater part of it; we hardly ever sell any straw.

9477. Have you not any thatched buildings or
cottages? — Very few now.

9478. There is the thatching on your stacks?— That
goes hack into the yard after it has 1 n used.

c.i 17'.). All this service to the other operations of the
farm is performed by the field of wheat, is it not,
and surely something should be credited to the wheat
field for these services which the straw performs to
the other farm operations? — You mean a proportion
of tho value of the straw should be credited to the
wheat crop?

9480. Yes? — Possibly a small part should be.

'.'1*1. Do the figures you give for rent ill the
balance sheet include the rent of a dwelling-house? —

9482. I mean, does your cost of production, which
is an average one, include the rent of the dwelling-
house on the farm!' Yes. it would be occupied by the
farmer or his foreman. In most cases these houses
are occupied by the working foremen on the farms.

9483. It is unusual, is it not, in business to count
the rent of the business man's house as part of his
cost of production ? One usually regards the rent of
one's house as something on which you spend part . f
your income, and not as part of the cost of production
in obtaining the income? — You have to pay it out;
it is part of the outgoings of the farm, is it not?

9484. Yes; but that would equally apply to tho
farmers' own food and clothes? — I take it if a grocar
hired a shop and he lived over the shop, the rent of
the shop would be included us part of the expenses
of the busini

9485. Yes, b.ut there is a difference between the
rent of the farm buildings and the rent of the
dwelling-house, is there not? — It is all part and parcel
of the farm.

9486. I admit it is difficult to detach it, but that
should be recognised when one is making out the cost
of production? — I do not quite agree. I think the
total rent of the farm — what the farmer pays for the
farm — divided by the number of ai-n-s gives a fair
estimate, as near as you can get it. of the cost of
each acre of land for rent.

9487. You do not think anything should be
deducted for the fact that he gets a dwelling-honse? —
I do not see why it should.

9488. You would not expect any other businesses
to get the rent of the dwelling-house allowed as part
of the cost of production, would you? — A great many
do, do they not?

9489. I should hardly have thought so. Is then
much game preserving in your district? — Not

essivcly.

9490. There is a good deal? — Not very much at the
present time. The game on these farms has always
been kept down within reasonable bounds. I may
say, with reference to the ground game, it is always
killed practically the whole of the year; it is not
allow eil to overrun the farms at all. Kvery means
is taken to proteel the crops from the game.

I'liil. Does that apply to the light hind of Norfolk
generally?— In most cases I should soy it does.
There are a few farms w here the game is a nuisance
to the farmer no doubt, but, as a rule, it is kept
within bounds.

MINUTES OF EVIDENCE.

16 September, 1919.]

MR. L. N. GOODING.

[Continued.

9492. You do not think it would make much differ-
ence to the yield of the crops if there was no game
preserving on the kind of land throughout Norfolk of
which you have taken these figures as typical? — Not
generally, because in most cases the game is retained
by tfye owner of the land, who perhaps is farming the
land himself, and where you get a resident landlord
like that there is not often much trouble about the
game. It is where the shooting is let to outside
tenants who come down to shoot, and do not euro
anything about the farmer, that the damage is done
to the crops, as a rule.

9493. Is that common in Norfolk? — No, I should
not consider it is common.

9494. Bo you consider that the yields which you
estimate here are based on a condition of affairs under
which there has been a lack of fertilisers during the
war? Would you expect in a normal condition of
the supply of fertilisers to get rather a better yield
than you show here? — Do you mean the estimated
yields on the different classes of land?

9495. Yes, I was thinking primarily of that? —
They were fixed by the committee of farmers too,
except in the case of light land where I got the
actual returns. They were as near as they could
oiimate the average yield which is produced from
that class of land. The Committee were of opinion
that if we used fertilisers it is just possible that those
yields might be increased, but the cost would also be
increased, and it is an open question whether we
should show a profit or a loss by using them.

9496. Do you consider that is also true of the light
lands for which you give actual figures? — Yes, as a
rule the light land does not pay for much artificial
fertilisers on account of the weather and drought.

9497. Is any of the land for which you give figures
—either the actual figures in the case of the "A"
Farm or the estimated figures — land which was
ploughed up by order during the war? — There is a
small amount in " A " Farm, about 17 acres,
It was not ploughed up by order; it was ploughed up
on account of the urgent necessity of growing more
corn.

'.'lit-*. It was not considerable enough to influence
the financial returns? — No. We did not receive any
orders from the War Committees to plough any up,
simply because all the suitable land was already
ploughed up before the war.

9499. Do you think that the land which was under
the plough before the war included some land which
was unsuitable? — It is just possible that some of it
did not pay before.

: i.M in. Do you really consider that the rotation em-
ployed on these farms is the one most suitable to the
particular type of land? — I think the one we are now
doing is. We are growing lucerne now and leaving
it down for a number of years.

9501. I am referring to the time to which these
profit and loss accounts refer:' Yes, I think so; we
have, always tried to do the best we possibly could
w ith the land.

\l~ir2. U.v that you mean you have adopted the
rotation which you considered would be most profit-
able P—Yw.

'.\~>(tt. The farms in respect of which you give figure's
are not the only farms which Mr. " X " occupies
and which you manage for him. are they? — Yes, they
are the only ones he occupies himself.

I. Do you know whether his other farms which
are occupied liy tenants have proved more profitable
than these two farms? — I could not give you the
figures for the tenants.

i. In your previous evidence, at Question 4710,
you said you yourself were not in favour of a
guaranteed price. Mine yon any alternative snggc.s-
tion to ma: I'celing amongst farmers to-day is

that they want to lie lelt alone to a large extent. If
there wa-, a tree market for everything, if they were
allow^l to buy and .-ell in the open market, the
feeling, I think, on the part of most farmers is that
they would lie lictter olf than under a guaranteed
priee, although there must be some form of security.

I am not able to suggest exactly what form that should
take, but there should be some form of security, for
the farmers growing corn will not grow it at a loss.

9506. It is rather difficult for us to know what is
wanted if you cannot suggest any other form of
security and yet are dissatisfied with the existing
form of guaranteed prices? — I agree. I think it is
inevitable that there must be some form of guarantee
for the future for a number of years; whether it is
a guaranteed price or a guarantee of so much per
acre for growing corn, I would not like to suggest

9507. Do you think that farmers in your part of
the world are of opinion that tho world prices of
oorn are coming down? — Yes, they have got that
opinion.

9508. Air. XichoUs : I think you said that nearly all
the farms in your area are large farms? — Just round
my immediate neighbourhood they are.

9509. In the case of these farms that you are depict-
ing here you have got light land, mixed soil, and one
or two cases of heavy soil ? — Yes.

9510. Are we to understand that there are really
no smallholders living in that district who are doing
at all well? — Just in that particular district there
are no small holdings at all.

9511. That is what I wanted to find out. Did I
understand you correctly to say that they plough this
light mixed soil land with a double furrow with two
horses? — We do not always plough with a double
furrow; we very often break the lea land with a single
furrow, but you can plough the second time with two
horses and a double plough, and sometimes the first
time.

9512. What happens in the case of beans? — We
never grow beans.

9513. And clover? — As a rule we should have thiee
horses on a double plough.

9514. I notice you have an item hero for bird
scaring. I am rather interested in that, because I
really want to know what the jclass of bird is that
this refers to, if there is no game in your district? —
There are very large flocks of rooks in the neighbour-
hood, and jackdaws ; they are the principal trouble.

9515. How long do you think a boy would have to
stop in a field — how many weeks? — A boy would have
to stop there three or four weeks until the corn is
out of the way of the game and the birds and rooks.

9516. Do you put game in? — We will say tho rooks;
if you like — birds.

9517. How many acres do you think a boy would
control? Supposing he had got nothing else to do,
he could manage 50 acres, could ho not, if it were
there? — If it were all close together, yes.

9518. Supposing it is not all close together. Do
they let a boy go there to look after 10 acres of land
and do nothing else? — No, not a little piece like that.

9519. What does the boy do besides drive the crows
off? — The fields are not all together and lie has to
go backwards and forwards from one field to another
to keep the birds on the more.

9520. Does he do anything else except bird scaring?
— Not as a rule. . If you put him on to anything else
he does not scare tho birds — that is my experience.

9521. You really think it costs as much as Is. 3d.
an acre? — Yes, I do not think you can put it at much
less than that.

9522. You do not have much trouble, do you, to
get boys to take that work on as piecework at that
rate, do you? — Boys in my neighbourhood want very
high wages as a rule, and I do not think they would
care to undertake the work for three weeks at Is. 3d.
an acre.

9523. I have summed it up in my own mind and
the conclusion I have come to is that this land which
you are interested in, and have heen talking about,
is really an unsound proposition altogether, and that
neither guarantees nor anything else are any good.
Is this land any good for grass? — Yes, it will grow
lucerne; it grows good crops of lucerne.

9524. You cannot go in for all lucerne; you have
to havo something else, and what I want to know is,
if this land is no good to a farmer to grow cereals —

133

. . ..\I\HNS|,,N

.\(ii;]( i i.ri UK.

. 1919.]

MR. L. N.

[Continued.

and from your own figure* that if proved, and 1 do
not think anybody hero would suggest that oven the
moderate turn of a £"> guarantee per quarter would
be any good in your case— what tue i» this land?—
The be>t of this Uud will grow rather better crops
than I hare got down as the average return. The
principle in the future will be to lay down the worst
of the land to lucerne and to crop the beet of the land.

8686. On a farm of thin MZ<- how inuc-li lucerne- could
you do with." .Stip|x.sing nil th<> farmers in that dis-
trict were to MY: " Wheat growing is no good; the
laad u not much line for grass, an. I ».- mil g(> in for
lucerne," what would be the position then? — You
would (imply make it into huy and soil it.

9686. la that a sound pr,.p.>-iti.,n :- 1 shemld say no;
I ahould My it it the best thing to ilu with the land
at the present time.

9697. Would it not be better U> say: •• This laud
is really no use for tlio purpose of cereals " '' That
was the answri i • Mi. l.cnnard — that you hardly
knew what this land really could be used for. It is
no good for cereal growing, it is a poor proposition
for root*, and if you turn it into lucerne you got rid
of the game, because they will not live on lucerne if
there is not something else as v rll. You xxould therc-
fore be killing two birds with one stone. You would
have a profitable industry, and would not have to
bother about guarantees «t all. Is there anything in
that, do you think:- Part of the land is suitable for
corn growing, and nil the beet of it 1 maintain .should
be cropped, and the rest of it laid down to lucerne
and grasses.

9528. Is it not your suggestion that the best of it
wants a guarantee of £5 a quarter to make it a pay-
ing proposition?- I did not suggest l"> a quarter;
somebody else suggested that figure. I said in inv
previous evidence that in the '.-ase of these light lands
it costs 83s. lOd. a quarter to grow wheat without
paying interest.

9529. Is that on very light lands?- That is <>n the
best land on these light land farms. Of course wheat
is always grown on the best of the land ; we should
never dream of putting wheat on land that we should
lay down to lucerne, and that cost of growing wheat
is without allowing the farmer any interest on his
capital : he should have something over and alxrn*
that to pay intore t on his capital.

9530. Does that apply to the gentleman whose land
you overlook? Do you suggest he' should have some-
thing for interest on Ids capital? 1 suggest that the
price should be fixed on the cost of production plus
interest on the money invested in the (arm and some-
thing for the farmer's own time.

9531. That is, in tin- .as.. Mr. X "P Yes.

9532. You are a kind of overlooking agent for him?
\. -

9533. But you have also a sort of farm foreman
on the place who really does run the show in respect
of whom you'charge 1-. an aero for foreman's manage-
ment? Yes, that is the working foreman on the farm.

!!•• is really the man who is the brains of the
biiftinewi? No. I l>eg to differ from you. lie is the man
who looks after the labourers.

9536. That is the most difficult job of any in these
times. The man who goes round on horw'hae-k and
looks round and keep* the accounts septan* has not
a fleahite of a job e-omparexl with the working fore-
man's. It is the working foreman who has to stick Ids
back into it. and his brains too. I am a little hit
puulol alxnit the.v. figures because the man whose
money is invested in the farm ha- to live out of it.
and the man who rides round to overlook it and east
his eye over it ha* to live out of it. and the working
foreman, who is the practical manager of it. li
live out of it, nnd then th.-r.. an* the lab,.
undw him who have aW> t/> live out of it?— There
i» nothing charged in th:M> account,, f,,, tin- agent
«.r tho owner, only for the foreman.

9*86. There in the rent?— The rent would hnvo
to h* paid in a. i|,,. f:irm ,,,,,„ ]pl

I know, t.ut 1 thought this land was not worth
non. lh»n lO,. =,„ .-,,,.•- s.,, f , j, ,,,„,), ,,,(,r<>

•h.n th;H I hav. ,.,U,.|, | he ,ent »t l,,,lf the Schedule
11 asMMnvnt. which is t.'lll

9538. I should appeal to .some of the Norfolk
farmers that £1 and 30s. an acre is a very high rent
for this land, especially uhen .some ol it, us you
ha\e proved, IA no good to anybody? The point
\.'U ot or look is that the wheat is al«;iys grown on
the h.--i land on the farm and under tin
ditioiih, and that that land i.- worth 11 an am- aim
•Mivihly more.

9639. Yes, but you an* n.'i always growing wii,

No, a foil! colll'.e shift.

• \\heai ..ne in foiu .- \cs, but that

'an. I upon which the wheat is grown i- worth JL'I an
acre for the four course shift and there i- other
light land on this farm which we shall lay ilown to
lucerne which is not worth perhaps more than '

M.I the axciage rent w,.ik- out al*oiit Mu.
!'">ll. What I am puz/.led about, ami uh.it 1 am
ically worried over loo, is that for over a period of
ycar.s a man ha- been suffering theso business
every year and still goes on, and that his -on when
he gets married will want to take on In- lather's
farm. Surely if your figures are accurate the win
would have sense enough to say it was not a paying
(•'•.position, whereas what he really says is that his
father, who has apparently been losing money cxery
year fin- a number of years, hits not got at all a bad
job, and is willing to take it on. There must be
.something hchiml the scem-s that these men who make
a living out of farming know which the outsider does
not know. It seems to m». un1us.s I am daft, that as
soon as I saw this proposition I should bundle off and
never dream of staying in Norfolk or touching
farming on this land at all? There is such a thing
as the privilege of living on a. farm the .social
position a man gets and a IIKIU may he prepared
to take less interest for his money in that ca-e than
he would if he invested it in Government .securities.

!l.r>12. I know, but the privilege in this ca.se appar-
ently is that the man st-ands to lew eve*rvthing ln> ha.-
got, because he i.s worse off at the eiul of each \-
1 do not sec that.

; The* whole thing is roally u sort of puzzle
All I can say is. these figures aie absolutely
ronvrt ill every case. I have kept the account- my.-, If
for the last ~<i years, and they have been audited
every year, and 1 will guarantee that all these Bf
are absolutely correct.

i'.MI. 1 do not dispute the figures, hut I have* had
so much to do with figures that I know something
about them.

!>."'l.">. Mr. I'urker: In answer to a cpic.-tion by Mr.
(;n*i*n you .-aid that the £10.000 e-apital refen'ed to
on page I was oul\ an estimate? — Yes, that is as near
a- I ,an estimate what it would c<,-t to take oxer tlie
farm to-day.

9546. It is not a question of the actual capital
employed, but an estimate <>l the capital you think
xvould be neces-ary to work the- farm to-day, which
consists of S22 a.-ii 'I .

'.'.'> 17. What e-apital elid vein emplov <m this farm
in 11)14?— In 1914 we hod £7.068.

'.'•>\*. Wha! capital are you employing to-il
£10,000.

!).">l!l. Thi-n it i.s not an esiimate. but an ae-tual Mimr

That is as near as I can put ii. having regard to tin-
pro. -lit market values, what it xvould cost to stock
the farm and leave you enough floating capital to
carry on.

0 Do you (-.insider that £1O.OOO capita!
.sufficient capita] nowadays t.. enable you to farm
822 acres? In this particular C«M it is ; it would not
hi* as ii rule.

JfcVil. Mr. Itoliliiiif. In i.-spect of farm " A " you
.-ay you charged schedule " A " M a- the

I i do not seem tn have done that in the
..I the other farms?-— There is schedule " \ "
assotB8lii.nl plus the tithe ill the case of farm " A ":
the others arc just the prolil and loss accounts.

9663. If rent h..- tu !»• taken into account in one
rase* does it nut ban- to be taken into account in the
e>the*rs "i • I have shown what the rent is in the
Table at the .-n.l. On Schedule " B " aswissnient e.f
CI'.KL' the rent i- t.'Ml in tli, MM of farm " H " and

MINUTES OR EVIDENCE.

16 September, 1919.]

Mi:. L. N. GOODING.

[Continued.

the average profit for the 10 years £680. I have
deducted the schedule " A " assessment from the
average profit foi 10 years.

9554. The deduction to be drawn from these figures
is that in the case of a mixed soil farm there is a
fair living to be, got, whereas ill the case of the other
farms it is not a paying proposition at all ? — That is so.

9555. You say these accounts have been audited by
an accountant? — Yes.

9556. In farm " D " you show in the summary of
profits an average profit for nine years of £1,088? —
Yes.

9557. You explain that by calculating interest on
a hypothetical capita!:'- Farm '• D" should have tin-
schedule " A '' assessment deducted which is £431.

9558. It is not deducted?— It should have b e ;
that is an omission.

9559. Mr. Smith : There is one farm here that y. u
speak of which has been let to a new tenant since
1915 at a rental of £150 per annum? — Yes.

9560. Do you know whether he has been losing
money or making money since he took over tin- farm?
— I could not say.

9561. On these figures shown here he would have a
difficulty in making a living, would he not? — I sho' Id
think he probably has.

9562. In the average profit for six years of £402 is
there anything allowed for rent in the figures you
give? V. Inch farm are you referring to?

9563. Farm " C " on page 6. — There is an omis-
sion there in the printing. Schedule '" A " assess-
ment of £250 should have been deducted for the rent.

9564. That would reduce the profit?— That v.ould
reduce the profit to £152.

9566. If a man has to pay £350 a year rent, he
would be losing money every year on those figures?
— Yes, unless lie m .ide more profit than we did. I
would like to point out that in this case these are
pre-war figures up to the year 1914. During the last
four years there have been more profits made in
farming.

9566. You would agree that in these years you have
mentioned here — 19; 9 to 1914 — there are two of 'the
worst years th.it farmers have experienced within the
last 20, are there* not? — No, I do not think so.

9567. Not the years 1911 and 1912? In the year
1911 there was an excessive and prolonged drought
and in the year 1912 there was excessive rain, was
there not? — They were two very bad years; I do not
know that they were the worst within the last 20
years.

9568. At any rate they were quit" exception;il
years. I suggest to you that the year 1912 would 1 e
one in :#) of its k'nd? Tt was a very wet year.

9569. The yeir 1911 in which there was an exces-
sive drought would also be a very exceptional year.
You state that wheat cost 83s. lOd. a quarter to grow
without allowing for any interest on capital? — Yes,
that is so; all these estimates arc without making any
allowance for interest on capital.

9570. Do you know the small holdings in the Swaff-
liam district? — 1 know where they a'e -ituited: I
have never been on to them.

9571. The land there would be similar to some of
your own land, would it not? — No, it is better-class
land than ours.

9572. It is very light land, is it not?— There is
sunn- light land, but the small holdings I should say
are better land than ours.

!>"i73. If it were described as exceedingly light
land, would you agree? — I have never been on to
tli" Swatfham small holdings and, therefore, I cannot
Mjr,

9574. Kxceedingly light land would compare with
wime of the land you have been speaking of and with
which yon are connected? — I should call .some of our
land exceedingly light.

'l"'"5. If it has been stated that the cost of growing
an acre of wheat is £7 11s. 9d., and that the land
produced 1 quarters to tlf acre, that i.s rather a big
difference from some of your own figures, is it not,
which work out at about £16 an acre at that same

26831

rate? — No, not on the light land; thu growing of
wheat on light land as shown in my previous evidence
\vas £11 4s. 4d. an acre.

9576. What would you say on similar land? — I
should say th.it none of the land I am farming on
this farm "A " would be suitable for small holdings;
the small holdings as a rule are on better-class land.

9577. You would not call exceedingly light land
better-class land, would you ? — I should not call it
exceedingly light land probably, but I could not say
without seeing it

9578. Therefore, you might not agree with the
description that has been given of it? — That is so.

9579. Is there any of the produce of this farm that
goes into the house for domestic consumption? — Very
little, but anything that has been sent in has been
charged at market prices; it is entered up every
month.

9580. It is really accounted for in these figures,
is it?— Yes.

9581. You could not tell us in what way? — I always
charge everything up to the estate or to the hall
Departments at the end of every month at market
prices and credit the farm with it.

9582. I see you give some figures showing the
average profit for 10 years in the case of farm
" A " which works out at £260 a year?— Yes.

9583. On the other side you give some further
figures showing that is only a fictitious profit and
that actually there is a loss when you make the legiti-
mate charges which ought to be made against the
farm?— Yes.

9584. You agreed, I think, in answer to a question
of Mr. Parker's, that the capital per acre which is
needed to work a farm has increased since 1914 ? —
Yes, it has increased.

9585. Can you explain why you take your maximum
figure of £10,000 now, and carry it back over the
whole of the preceding 10 years? — I have not exactly-
done that. I have put this little account in here to.
show the position of the farm to-day. I take it that
the profits made in the past are really no criterion of
the profits which may be made in the future. What I
wanted to slow you was that if a man went into
that farm to-day he would want CIO, 000 capital, ami
he would have to pay a rent of £344, and to pay
the rent and interest on his capital he must do con-
siderably better than we have done. He would have
to make £844 a year to make both ends meet.

9586. If you take the capital required as of to-day
you have also to take the returns as of to-day. If
you were to tako the last four years since 1914 that
would give you a far better average than the average
you bring out of £260?— It would.

9587. Therefore, I suggest to you that it is a most
unfair proposition to carry that £10,000 capital back
over the 10 years, when 10 years ago possibly the
capital needed was only about half that sum and the
rate of interest less? — I do not know about that,
because the profits this year, as far as we can sec at
present, are likely to be nothing. The expenses .ire
very much higher then they were last year, for
instance.

9588. When these charges have been made that does
not show this year to be different from any other year,
because every year up to the last of the 10 when these
charges have been made against the farm there has
been no profit, there has been a deficit, and I am just
wondering how far these figures may be compiled on a
similar basis to that which you have taken with regard
to this capital of £10,000, carrying it back over the
10 years, when 10 years ago the capital was not more
than £5,000, perhaps, and the interest probably only
SJ- per cent. I suggest to you that this Summary of
Profits, therefore, is not of much value? I think it
shows the position of a man entering the farm to-dav,
which. I take it, i.s what you want to get at.

9589. I suggest to you that if you take the capital
which would be required to-day, you cannot go back
to these years from 1909 to 1914 and compare the
position now with the position at that time, and
particularly so if you take out those two very bad
years 1911 and 1912, which were exceptional vcartt
KIII], in so far as their characteristics were concern**!.

B 4

ROTAL COMMISSION ON AGRICULTURE.

16 Stflemktr, 1919.]

MR. L. N. GOOUINO.

[C'OllttHUtll.

year* which would only recur, perhaps, oneo in 80
rear*, ami in that way you get a different state of
thing* preaentod? — You mean I ought to have taken
th«« la»t four yearn ami .neiag.-d tin- profit out on
the tlo.i.o capital ?

9500. Y*«, when you are averaging tin- profit for
10 yearn, 1 suggest* to you that the proper thing is
for you to average the capital employed in the (arm
during thoM- 10 years ami also t« .i\eiagc tic.
of interest? Yes, 1 MI- what you mean, hut if you
take tho lost four years, the profit* are what I should
call war profit*.

9591. Yes, and tho capital also is a war position? —
Yea, but it takes that amount of capital to-day to
farm the farm, does it not ''

9592. 1 am not disputing that. I only say you ure
carrying back over 10 years a figure which is only
of to-day's application 'f — Yes.

9593. Air. ./. M. //•/!•/• r.«<« : I do not under.-.! an. I
•otnc of your figures. I have taken out the average
of your Farm I), which is a mixed-soil farm, and for
the first six years — from 1909 to 1914 — tho average
profits are t'7*-S. and for the next three years they aro
£1,645? — A gooj deal of that arises from the fact
that at the outbreak of war there was a largo amount
of stock on the farm which was realised at war prices.

9594. At all <-M nix that would not appertain to
the rear 1916-17, would it; you would have sold it
by that time, would you not:'— Wo continued breed-
ing, you see.

9595. At all events that is the position. According
to your figures, if the land is let at £350 and £7,000
is the capital, the farmer would want to make a
profit of £700 to clear himself ?— That is right.

9596. Ypu have said that on page 6? — Yes.

9597. But he has not made that; he has only made
£402, according to you. I am talking of Farm C
now? — You were talking of Farm D before.

9598. I will come to Farm D in a moment. In tho
case of C the average profit for six years is £402? —
That is the net profit we made until we let the 1'arm,
only there is £250 rent to come off that — there is the
Schedule " A *' assessment to come off, which ia
£860

9599. That leaves £152 profit:- Yes.

9000. Yet you say that in order to make ends
meet it must yielii a profit of £7(X), rent £.'{50 and 5
per cent, interest on £7,000 capital, £350?— Yes,
that is right.

9601. Then the man is losing money? — Unless he
is making more profit than we did. In- is.

9602. \Vlien that man came to take that farm off
your hands, you could not have shown him that y>u
had made a pinny piece of profit during all those
years:' — We showed him the balance sheets, that is
all.

960.1. You could not have let that farm in 1915 to
n new tenant nt £&H) a year when, as a matter of
fact, all thos,. years you had not made a penny-piece
of profit- -however, the figures speak for themselves,
and I need not go any further. Ho A <'o ymi arrive
at £7.nm capital;*— That is only an estimate.

9004. What wa.- the valuation of the stork- — it is
4-H it not :•— '> •

9605. How do you arrive at tl stiinate. how do

you work it out? — It is just over £15 an acre.

980G. You do not take it from tin- actual amount
of money that '1 -• man has got in it? — I do not know
what he has got in it.

9607. What did you have in it*— I could not say
now, but I should say there was somewhere about
'«<> in it in li'll.

B. C5.IXPO is ,,.,! £7.»K">- \,,. 1,1,1 it would cost
considerably mop- to-day to stock the farm than it
would have done then, would it not?

•iv take Farm I), that is! I.HU acres ?-_ 1 . 1 1 L' :
it is a misprint.

9610. That '.a, I n let to a new tei t in 1!H8 at

a rent ot • f(

JH1II H.-i... again, to work the farm |T.ipci ly yon
*ay a capital ..f not l«w than tl.l.om would U-'re-
quin-d. and tint an average profit of £1.5(10 must be
made in order I omen re the rent and the interest?—
That ii to.

.'. In this estimate of profit have you put any-
thing for the cost of management? — No, 1 have not
put anything at all down for management,

!Nil3. How much is the cost of management? — I
could not sa\ what it cost on that particular farm.

:'<ill What i.:>- the salary of the manager? :
not think 1 should state that; why should 1 state
that?

That is part of tho expenses? — The man
ol that farm .'iad four farms to manage at the same
time; he was i.ot managing just that one particular
farm.

9016. What wis the allocation of his salary to this
particular farm? — There was no separate allocation.

9617. Taking it per ai,e, how much would it work
out at? — I cannot tell you at all; there is no charge
for management.

'.Mils. On page 5 you sa\ with regard to Fan
" The profits vs shown alx>ve have very little relation
to the profits likely to be made during the present
year or in the immediate future, as costs are much
higher than thoy were in 1918. The labour alone will
be increased by r.bout £:«JO for the present year, and
still more for next year "?— Thai is right.

9619. If a mau has to pay £750 a year rent and
interest on £10,000 capital at 5 per cent., £750, and
wages £300, on your own estimate there is a IOM, not
only of £412 per annum, hut of £700 or £81)0 per
annum?— There perhaps may be this year; as 1
said before, thc-o may boa very heavy loss this \..n

Vet this tenant took this farm in 1!H8 at a
rent of £750?— You are mixing the farms up now.

9621. No, I am still on D? I) is C15.OOO capital,
not £10,000. The tenant of D took the farm in 1!

!M ;•_'•_' Yes, an! to pay the inlere-i ,.n U">.'»l)
capital he would have to find £750?— That is right.

!»(>'_'3. The re-it is C 7.50?— Yes.

9624. That is £1,500?— Yes.

9625. And the wages will be at least £300 mor.
year, as you say ?— The point about the wages referred
to Farm " A."

!'ti-_'6. Yes, but it would refer still more to this
farm, would it not?— Yes; 1 cannot tell you what it
would be for this farm.

9627. It would ho (|tiite £100, would it not, for
labour? — Y'es. quite.

9628. That is £1,900, and that would leave this
gentleman l>00 a year to the bad? — V

! 'I ;•_".). Do you suggest that this man. who I suppose
is a dii cut and shrewd enough fellow, would go and
pay r~~iO a year for a farm on whii-h ho loses r.xx»
a year? — It 'looks to-day as if he is going to lose
money on it.

9630. It is hnrdly credible that a man would do
that, is it? — If you take the last four years, or the
last five years, the profits have been much higher
than the average.

I. Tin' average for the last three years, as I have
already pointed out to you. is tl.(>l5? — He has taken
it in the hope of making something like that.

:'<i:f_>. £ 1,000?— Yes.

'.M>;|:|. According to your figures, ho has to make
£1,500 pins an increase of wage's of £100, that is,
£1,900, so that he has a considerable loss lacing him,
according to your figures anyhow? — It looks like it
to-day.

'.Mi:H. Do \iiii seriously want to ropic-ent to tho
Commission that that is the average state id tho
farming industry throughout, the district that you
are acquainted with? — No, 1 should not like to say-
that.

IKi-Vi. Are von a representative of the fanners sent
to us lo show us this terrible slate of depression in
(lie farming industry, while at the same time there
are other farmers that you know, or might know, who
; re making more money, ami who really could show
us a heller presentment of the rase than you are non-
doing? — What I was asked to do was to produce the
accounts "f the \ Ksiato. nh'ch 1 have

done, for the Farms A, B, C and D.

MINUTES OF EVIDENCE.

25

16 September, 1919.]

MR. L. X. GOODING.

[Continued.

9636. Why did they suggest the farms on this
estate ?• — I cannot say. When I was up here last time
I was asked to produce these figures.

9637. Who asked you:-— Sir AVilliam Peat, I
believe.

9638. He certainly did not ask you to produce these
depressing accounts? — Ho asked mo to produce the
accounts of the " A " Estate.

9639. Have you any reasonable accounts from other
farmers in your district which would induce a farmer
to take up farming on any farms in your neighbour-
hood?— I cannot say that I have at the present day.
Farmers do not usually keep accounts in such a con-
dition that they can be produced.

!><itO. 1 see in your Summary of Profits in
regard to Farm "C" that in 1910 the profit was £?26,
and that the Income Tax paid was £6. How was
that arrived at? — That was the amount of tax on the
previous year.

9641. I suppose the £0 would be the tax on the
£726? — That was paid on the Schedule B assessment
of the farm, which is a third of the rent less abate-
ments.

9642. What was the rent? — I do not know what the
rent was; the Schedule "A." assessment was £250.

9643. The gentleman who takes that farm has to
face a totally different assessment for Income Tax
iiow ? — Yes.

9t>44. That will increase his loss? — Everybody
has to pay increased Income Tax, but if he does not
make a profit he will not have to pay it.

9645. Have you made any allowance for the produce
consumed off the farm? — Everything the farmer con-
sumed is charged at market prices. The houses on
these farms are occupied by the working foremen ;
there has been nothing credited for them.

9646. You are quite conscious that this is a terrible
state of the farming industry which you have repre-
sented to us? — It looks very bad; I am quite aware of
that.

!N;47. />/•. Diiiujkn: On Farm "A" you return
the rent under the payments account as £238, and
also down below in your summary you show it as £344.
Why do you have these two different figures? — The
rent down below is Schedule "A" plus the tithe. The
tithe is added on to that. That is how we have to
return it to the Income Tax authorities.

9648. So that really it is these two separate figures
which make up tho sum of £344? — Yes, there may be
a little difference in some years.

Win. It i* only C319 in the year 1903-9?— Yes. It
is more than that if you take 1910-16; the tithe has
been going up every year.

9650. You have spoken of the high cost and prices
as being the !a< toi-, that have made it impossible for
these farms to pay. Is it not the fact that your worst
years of the ten were at the time of lower prices, and
that your results have been rather better during the
period of higher prices:' — Yes; that is partly duo to
the drought in those earlier years, and partly due to
realising stock at war prices in the latter part of tho
time.

9651. Of course, tho circumstances of war have
affected both sides of your account, have they not? —
^ but during part of the time we were short of
labour, and we had to manage without. That reduced
some of the increased expense, and also in the case of
feeding-stuffs, for instance, we could not buy them,
ami did not spend the money on them.

_'. Therefore, the period of higher prices has
proved a better period for you in all respects? — Yes,
during the last few years.

: Mr. l.'i'i,: With regard to Farm "A," you
have taken Schedule " A " assessment. Do you put
that down in lieu of rent? — Yes, in that account.

!H;."i 1. You .in- not quite doing yourself justice there,

are yon, licr-au-e MI Schedule "A" tho cost of upkeep

i lio tithe? The rent is taken at

£:VH as an average; there is very little dilfereuce; it
is just a little bit on the wrong side.

9655. As a matter of fact, your figures for Farm
'• A " are based upon the Schedule " A " assessment
as regards the rental, less tithe, and less 12^ per
cent, for upkeep? — The tithe is included in the
account.

9656. I am alluding to the upkeep? — The upkeep
is not included.

9657. Under the heading you would want to include
the upkeep which the landlord and occupier would
have to pay. As this farm is in hand he would have
to do the repairs himself? — That is how we return
it to the Surveyor of Taxes. I might have left that
out and put half Schedule " B," which is £344.

9658. There is not very much in that, but lower
down you charge the rent at £344 and you estimate
the average profits at £260, but in arriving at that
£260 you have already charged yourself with the
rent under these two items of Schedule "A," the
rent and the tithe. I suggest you are charging two
rents. Your profit is £260, but to arrive at that
profit you have charged yourself with £319 at the
beginning of the period and £321 at the finish. If
you take the £319 and add it to the "£260 you make
the actual profit £579 instead of £260. You cannot
charge the rent in the Schedule "A" and the tithe.
You charge the whole of the £344. That is my point?
— Yes, it does look as if it was charged twice. The
little table below is to show that if the farm wore
let to-day at the rent -assessed in Schedule " B " the
farmer would have to pay £344 rent and £500 interest
on his capital of £10,000 at 5 ]x?r cent., which
would make a total of £844 a year before he got any-
thing for himself.

9659. That is all right; the farmer would have to
pay the rent and interest on his capital, but he would
not have to pay the Schedule "A" assessment and
the tithe? — Yes, that is so; I agree that should come
out.

9660. You have either to deduct that from the £344
or add it to the profit of £260, which comes to the
same thing? — Yes.

9661. So that the actual profit interest is £580?—
Yes, I agree that should, be altered.

9662. So that the loss to the farmer is considerably
less than these figures show? — Yes.

9663 You said that you pursued a four course
rotation on these farms? — Principally.

9664. One year grass, and then wheat after clover?
— Wheat or oats- first of all roots, and then barley,
and then layer and wheat or oats.

9665. What after the barley ?— After the barley will
come a layer.

9666. One year's lay?— Yes.

9(567. Do you think that is the best way to keep the
land clean? — Yes.

9668. Have you ever tried wild white clover? — No.

9669. If you did I think you would find that not
only would you keep your land clean but you would
grow at least double the corn crops, and in addition
you can let it lie for two or three years and so
save your labour bill? — We lay a good deal down
to lucerne which we leave for four, five or six years
a.s long as it will grow a crop, and then plough it up.

!><;70. That leaves the land very dirty? — Yes, and
then we take two crops of corn, clean it and lay it
down again.

9671. Of course, one docs not like to speak of a
.strange county, but it seems to me you would do
better both from your own and from the national
point of view if you were to alter your system of
rotation and try to get rid of this frightful loss
which seems to me to be the case. I suppose you
as manager organise the work and arrange the crop-
ping and that sort of thing the foreman only carries
out your instructions;' That is right, but. of course
1 consult the owner, Mr. " X." Ho is always
about the farms every day. He takes a personal
interest in it, and I do it with his assistance.

!)()7'J. No part of the accounts includes any of the
expenses of your management ? \o.

!>f>7:!. Mr. Uri'niuin : I know perfectly well thai; this
•• A " land is MTV poor land indeed. Tho Com-
mission hardly realise how light the laud is, do they?
—I do not think they do.

li«>V.\l. > "MM1>M.>N ON AGlilil I.ll KK.

1C S+Uml*r, 1919.]

MR. I MM..

9674—6. I put it to you that these " A " f.,

like IUUHV ultiei.s n the district hand for

the Dimple reason that they cannot be letP — That is the
cat«, undoubtedly; there u a lot of land like farm
" A."

9070. This laud ii really farmed by the ownei
because it u not a commercial proposition for any
t«oant to farm it? — Probably that is so.

9677. You think that as regards light lands si;
thit, of which we know there are many thousands of
acre* in the neighbourhood of Thotford. it it a very
precarious position for the future!- — Yes. the outlook
u very bad indeed, and the difficulty is to know what
to do with them at the present time.

9678. A great deal has been said .ili.mt putting it
down to grass. You and I know that it has been put
down to grass in the past and that the result has
been that in two or three years' time it reverts to
what wo call in our part of the country a sheep walk
or a rabbit warren'' — Yes.

9679. That was the natural position in years gone
by? — That is what used to happen. Of course, in
our case we keep the rabbits down ; we are very
particular about that.

9680.1 think Mr. X" keeps it cultivated,
and certainly has done during the war, from a sense
of duty? — Undoubtedly, we have tried to keep the
land in as good a condition as it was before the war.

9681. The farmhouses, the rent of which I think
Mr. Henderson said should be charged to the farm,
are practically cottages? — They are used as cottages
really because they are occupied by the farm foremen.

9683. They take that position and, therefore, there
is no reason to charge anything for tho farmhouses:'
—That U so.

9683. You think that to keep this land in cultivation
there must be some guarantee given, otherwise it is
I'. Mind to go out? — I do.

9684. You know Didlingtoii and Morton and .ill tlu>
light laud estates round about there? — Yes.

9685. A great proportion of that land is in hand
to-day, is it not? — I have not been there for a long
time, but I should say it is.

9686. For the reason that the landlords have to
keep it cultivated at a loss? — Yes, that is so; there
are a lot of places like that.

9687. Of course, " A " farm is representative
of a good deal of the thousands of acres round about
Thotford, at any rate? — Yes, and there is a lot of
similar land round Swaffham. and other distn>
well.

9688. Something was said about the Swaffham small-
holdings. You know as well as I do, that the further
north you go the better the land becomes? — Un-
doubtedly. The Swaffham smallholders' land must be
a good deul better than the land we farm. 1 know
a good deal of land near Swaffham. which ha* shown
a profit of nearly Cl an acre for some years.

9689. What you mean is that tho better lands show
a profit under present conditions? — Yes.

9690. But as to this particular class of land, it is
a very difficult problem bow it is to be cultivated in
the future? — You, that is exactly what 1 do mean.

9891. Mr. Batchelor: If you look at page ;(.
.it tho bottom corner you say, " Kxtro. value
to bring up to market value, £4,043." Does that
not mean that if you were to realise your assets on
thxn farms to-day you would come out witli anotln i
it nl:t of profit, in addition to what you have already
It means that if wo .sold up to-day we should
|.i..l..iliU -el that sum, but it i- only a profit on paper.

9692. I quite understand You have t-'ili li.-.-|» in
hand, which von value in your balance slice-

V.-

9003. You state that these .-!,.•• |> .it pi. -eni market
values are really worth L"J " that was the

Milin- I intimated they wore worth last Michaelmas
1'J months

9694. If you bad sold for any reason MIMI ,,f ;
•>lnH-|> it would haii- made the balance sheet a \er\
much better »• | but we should not do that.

because thrao sheep am the breeding flock which we
must keep on the f.mn

9896. Still, til- value . :i.i, - If we sold out

to-day w« should realise a big profit on capital values,

but you cannot do that if you are going to continue
larming, and if you eventually sell out, the prices may

fallen back to the previous figure.

9696. Unless the values of .-b.-.-|- :•• • -m-
dow • .n.siderahly in the near future, the .sheep

.•11 dining the next year will bring you in a
\ci\ much higher figure than you show in the balance
ilcl only sell the \> ; hem. All

the values in the accounts have always been consider-
ably below the market value. Even in I'.NJK tln-\

put down at less than half probably what they
were worth.

9697. Exactly, but still I want to understand
whether it is not the case that the profit is lying
there for you to take out when you do sell out.
unle-s the 'pi ices fall very consideruhl; ' 'inly.

I the prices fall considerably; it is so in any
business.

9698. Yes, but it is the case here to such a vci\
considerable extent, having regard to the figure-

are dealing with?— I do not think it is to a very con-
siderable extent, when you come to consider the fact
that the value of money to-day is less than half what,
it was in the period when we took these first figures
out. Your capital may have doubled automatically,
hut the money is only worth half what it was pre-
viously. It looks a lot on paper; it looks as if you
had made a big profit on paper, but you have not, as
a matter of fact, made it at all, because it takes
double tho amount of money to-day to buy the same,
article.

9699. I ain suggesting that you will make ' that
profit if you keep on realising these assets in tho
ordinary course and if prices do not materially tall!'
— If the prices do not fall we shall realise a higher
value, but that value is only equal to half what it
uas. You uuiHt halve that value to arrive at the

.il spending power.

9700. I have nothing to do with the spending
|K>wcr. It will appear on paper that you have made
that profit when you go before the Income Tax Com-
missioners?— That is so.

'.i7»l. 11 is £1 so far as they are concerned, and
not 10s.?— Yes.

9702. As against that is it not the caso that all
land is in a very much worse condition now than it
was in, say, 1908 from the point of view tint there
has been a great deal more taken out of it than has
been put in!-1 Most land is in that condition, but 1
should not say these farms are.

9703. To look at the question of the land charged
in each of your statements of the cost of growing an
acre, of the various cereals on the mixed soil, you put
the rental at £1 per acre. How do you arri
that: Wa- that the actual rental of the whole farm
di\ided by the number of acre.-:- No. Tho wheat
would lie "grown on the beet laud, which w<- estimate
would bo worth IM an acre to let

970-1. So that the question of any houses on it has
•milling whatever to do with it. You have valued tin-
actual fields of land with which the particular • rop
that you are putting in the cost for deals with? —
Yes; no houses go with the farm except the farm-
house.

9705. That is not what I am asking. If you had
taken the full rental you could have deducted the rent
of the house, but here you have taken the value of
the particular field at £1 nn acre- That is right

970fi. Nothing whatever to <i.> with tlu- ho':
Nothing whatever to do with the house.

''7(i7. The same in the ease of the heavy land \\hero
you have put t!:c rent in at £1 10s. an acre?- '

9708. That in in a different district I pnsume-
heavier land?— That is right.

!I7(I!> I).. fOO grow any potatoes at all? — Very
tew. We grew a few some years ago. but they wero
not successful: the trouble is to get the labour to
take them up am' to handle them

• K yo.ir land suited at all for potatoes? — Wo
could grow potatoes if we could get the labour to
bundle' th* in

II7II. Mi: .\xlilnj: \- farm " I) " a home farm:'
No, it is 1111 off-hand farm; it is let now.

MINUTES OF EVIDENCE.

27

16 September, 191'J.]

MK. L. N. GOODING.

[Continued.

9712. What is the reason for the decline in the
amount of receipts from poultry on Farm " D " ?
— We did not keep so many fowls; we gave up

keeping turkeys-.

9713. Would you look for a moment at these costs
of production at the bottom of page 7? You have
wheat after clover and then you have roots and then
you have barley? — On the mixed soil?

9714. Yes. Which farm would they correspond
with here? — Ihey are not based on any of these
farms; they an- based on the average cost for the
mixed-soil land in the County of Norfolk.

9715. You would not compare the mixed soil on
which you estimated these costs with the mixed soil
on farm "!)''? — Farm "D" is a mixed-soil farm,
but the costs referred to there only refer to that
particular farm and not to mixed soil of the same
class in the -.vhilc of the county. The estimated cost
of growing who it on that class of land has been care-
fully gone through by the Committee of farmers with
me, and these costs represent what they consider to
be the correct estimated average cost for that class
of land.

9716. Would farm " D " be representative of that
class of land? — it is more inclined to bo light land
than mixed foil; part of it is very good and part of
it is very light.

9717. The estimated cost of wheat production is
£14 18s. and for oats £12 16s. and for barley £13
l»s. ?— Yes.

9718. That i<i an average cost of nearly £14 an
acre ? — Y'es.

9719. What sort of rotation do you follow on this
mixed land — four course? — Yes, the rotation on the
mixed soil would be wheat, roots, barley and layer.

9720. So that you have two crops missing here —
rout . and clover? — Yes.

9721. What would your roots crop cost? Have you
any idea of it!' I have not worked that out. It
dcjH-mls upon the class of roots whether it is turnips
or mangolds or swedes --it varies so.

'.t~'2'2. Would the cost of growing roots be something
like the cost of growing an acre of hay? — Probably
more.

9723. Could you tell me anything like the propor-
tion of the number of acres of arable land there are
on this farm "D"?— Farm "D" has 626 acres of
arable. 146 of pasture and 329 of heath.

9724. Out of the 1,100 acres?— Yes.

9725. There is very little expenditure on the heath,
I presume? — Yes.

9726. So that the expenditure is incurred mainly
<m the 626 acres of arable and the 146 acres of
pasture? — Yes.

9727. It is rather strange, when you begin to look
at these estimates, to see that you have three crops
which average £14 an acre and you say your roots
would cost you more than that. " Clover would not
cost you so much as any of them? — That is so.

9728. Anyhow, you would have an average cost of
something like £10 an acre, but your average expendi-
ture in 1916 and 1917 was a little under £3 an acre.
If it had doubled between 1916 and 1917 and the
present time it would only give you £6 an acre? —
That is wrong. The account I have given for this
farm " D " is not a receipt and payment account, but
the profit and loss account; it simply shows the
balance in each case.

!»7'J!». K.vii.-u me, it is expenditure on farm " D "
on labour, feeding stuff;,, corn cake, seed corn, general
expenses, tithe, rates and taxes, implements and
horses, which are surely the main items that enter
into the cost of production <m any farm. I do not
know any important item that is not included. One
would expect that the total cost of production spread
over the whole acreage of the farm would somewhat
correspond with the figures for 1916 and 1917, but
you have to multiply u about four times to get at
your present cost of production figure. I want to
bring home to yon the possibility that there is of very

.t Cost of production?— I

must say your siipjKisition is not (|iiite correct. The
Icdanee >,heet I have given for farm " D " is merely
u profit and loss account. For install''-, there is

nothing on the side of expenditure for stock bought.
It is not like farm " A " account, which is a receipt
and payment account showing the live stock and the
corn seeds bought and other things like that; it is
merely a posting of the balances to the profit and
loss account in the ledger. I did not attempt to get
it out the other way, or I should have shown it as 1
did in the case of farm " A."

9730. When you came here before, you showed us
some rather high costs for light land farming in
Norfolk, did you not? — I showed you what I con-
sidered was the actual cost at the present time.

9731. I am sorry I have not got the figures before
me at the moment? — I have them here, if you want
them.

9732. Will you tell me the figure for wheat and
barley and oats in the case of light land? — Wheat was
Cll_4s. 4d., oats £7 18s. Id., and barley £7 18s. 3d.

9733. On page 10 you give a summary of three crops
which gives you an average of £9 2s.? — Yes.

9734. If you look at farm " A," which is a repre-
sentative farm of that character of land, you have
got a total payments expenditure in 1917-18 of £4,800
and a total, including the valuation, of £8,239. Your
expenditure there is about £6 an acre and your crop
expenditure runs you to £9? — Of course, the average
per acre would be less than £9, because it does not
cost so much for the seeds, for instance.

9735. Yes, I admit that. Would you turn to the
cost of production, on page T? Take first wheat:
what place would this crop of wheat take in the
rotation? — That is the mixed soil?

9736. Yes?— The wheat would come after tho layer
in most cases in the mixed soil.

9737. That is the fourth year removed from the
fallow — from the root crop? — The third year from
the root crop — three years after the root crop.

9738. How do you get at the £1 10s.?— I estimate
the proportion of the cost of cleaning the land— for
the root crops that should be spread over the other
crops — at £6 an acre.

9739. The root crop, as a matter of fact, in this
case was a 1917 root crop, and if you are costing for
this-year's wheat crop do you divide it equally between
the three or four following crops? — I take £1 10s.
for the wheat, £2 10s. for the barley, and £2 for the
layer as the cost of cleaning the land; the other
portion of the cleaning would be borne by the root
crop.

9740. How do you value the farmyard manure P — I
put it in at 5s. a load.

9741. What is the 5s. for?— The manurial value
of it.

9742. The manurial value of what?— Of the fsim-
yard muck.

9743. Is it from the purchased feeding stuffs !J —
Yes, it would be, principally.

9744. Are you sure about that? — Partly from that
and partly from roots consumed on the 1'arm.

9745. Any straw?— Yes, the straw is included in
the muck, but I have not included the value of the
straw in that. If I had included the value of the
straw I should have put it in at more than 5s. a load.
I left th-> value of the straw out on both sides.

9746. You have a long list of operations here; is
it your practice to carry out all these operations? —
We should, in the ordinary way, to farm properly
and to keep the land clean.

9747. Again I am a little bit troubled about them,
because, for instance, you do not get any amount of
labour employed on land of this character. If you
take your first farm, you have 16 men and women and
boys employed on over 1,000 acres, and I rather think
they could not carry out all these operations? — There
are only 506 acres of arable on the farm.

9748. That gives you just over three workers to the
100 acres?— Yes.

9749. In that case you could not handle all those
500 acres with only three per 100 acres? — We have
not been able to do it lately, but I thought on work-
ing out the estimates that it was only correct to work
them out having regard to how the land can be kept
in proper order and the cost of producing corn under
proper conditions.

, 1919.]

HOYAL t'OMMl»l"N "N

MB. L. N. Oootr

9750. l» it not your experience that there ha* been

• tirv l.ugc tendcm v <>ii tin' |mrt of farmers generally
to j.i.ip li.iinl weeding: Then- i- with the ritiult
that tin- l.iml is in M-I.V bud c-omlitiun.

0751. Have you seen any of it being dono again r
Ye*, u good deal of hand work has been done tins
year, (.pudding thistle* and pulling docks.

0763. That would not cost you 16s. an :n i . • V .
but before tho war we always used to hand hot) tho
wlii-.it in tlii- spring.

9753. Before none hoeing? — No, after horse hooiug.

0754. You horse (too anil then hand hoe and thru
weed and spud thistle* and pull docks? — The man who
did the horse hoeing probably would uot hand hoc ;
he would only do the weeding. But I should say it
i.s more usual now to leave out tho horse hoeing and
do a bit of weeding.

9766. I should have thought tli.it it would have been
more usual in your case to leave out both the horse
hoeing and the hand hoeing and put down 3n. to ~>s.
an acre for weeding?— No, it would cost more than
that. We always used to horse hoe the land or else
hand hoe it for wheat and a little before harvest
we should do a considerable amount of weeding and
spudding thistles and pulling docks, with the exn-p-
tion of the last year or two when we could not get
the labour.

9766. I suppose you have no means of checking
these estimates of cost of production with the actual
recorded expenditure upon these farms? — No, I have
not detailed costs accounts.

'.'7"i7. You have no means of getting a rough check
on them even? — Yes, I have, because I know what a
man does in a day.

9758. So do I, niore or less, but I always feel very
dissatisfied after a person has put down a number
of operations because you can never be sure that lie
lias carried them out. If you work a four course
rotation on land of this character horse hoeing and
hand hoeing with even very little cultivation before
those processes your land ought to be like a garden.
Is it? — It is hardly like a garden, but I should think
it is as clean as it was before the war.

9759. You have ploughing and rolling and harrow-
ing twice. That is spring harrowing, I presume?

V j

9760. And rolling and hoeing and weeding and
spudding thistles anil pulling docks. One would have
thought after all those operations that there would not
he a thistle to be seen that would want spudding? —
Tlu-re are generally a lot of thistles that will come
up. and the land has been allowed to get in such a
bad state that it will cost a considerable amount of
money to get it into order again on most farms.

1'illri/: Y<MI might tell me how long
you have been farming? — Twenty years this year on
these farms.

9762. Have you been agent for them all the time?

- Yes.

976.1. You have I" tisible for the direction

ami arrangement of the cropping and of the various
operations which havo Keen curried on all tho time?
— YPK, with Mr. " X's " assistance, of course.

I. Hcfore that wore you n farmer!- I was tin-
son of a farmer, I was not farming before that.
but I had n course of instrm tion in farm accounts
with an aicoiintant.

I ask you because 1 want to know whether
•.mil ha* been farmed as well as land ran he
f.miM-d from a practical |x>int of view!' I .should say
T hnre farmed it under Mr. " X's " direction — put
it in that way if you like — and he is a practical
farn

And Miu an- n practical farmer?- Yes, I am a,
•:•;»! farmer at thn priwent time. I do not know
any landlord farming in Norfolk who knows as much
wbont funning as Mr. "X."

'" \idcii.c is put in by you on In-half of

S or folk (liamhor of Agriculture and the Kan
Federation. Limited'- That

97W. 1% that the farmers' bod*, f,,, Norfolk? It

•• of them: then- i, another one.

9789. Thin i- different from the Karmeis' I'liion;-
1 ' ' .iL-i going to put

In figure*.

9770. You represent the Norfolk Chamber of Agri-
culture?-— Yes, they asked me to collect evidence and
figures on their behalf.

!'771. Tli • I \oii to do that und to give

c\ nleme here:- Certainly.

l'77'J. You have given us ;n -count*, in resjHt t of lour
farms. A, H, ('-. and l> V

:'77.t Are each of these farms Mr. "X's":-—
they aro tin- on--.-, in ic.spwt of which I was
asked to produce the figures.

:>7n. Kadi of them has been under your manage-
ment for all the years in respect of winch you give
figures? — Yes.

9775. The fieuies, I gather, are taken from actual
books which l.avo been audited? — Yes.

9776-7. Take Farm A. What was done m arriving
at the valuations HIT.- they valued by von - Yes. I
have always n.adc the valuation every Michaelmas.

9778. Taking your horses, for instance, do jou
appreciate them, or do you depreciate them, or do you
value them as they stand, or do you leave them as
they stood in the books?— In the ordinary years until
last year we have always taken them as they stood
in the books, and added on any horses that have been
bought.

9779. At cost price? — At cost price, and then that
has been reduced the next year. The result of that
is that the figures always stood at less than half the
market value.

9780. We have not got it quite clear yet. Take
your existing horses at the beginning of the year,
they stand in your books at a certain price? — Yes.

9781. Your work horses I am talking of?— 1'es.

9782. You take your horses at the beginning of tho
farm year at a certain price, which is put down MI
the valuation? — Yes.

9783. At the end of the year do .you take them at
the same figure a<< they stood at before? — Yes, in tho
ordinary way — the working horses.

!>7ls4. You do not take tiny depreciation olfr The
depreciation comes off the new horses that are
brought in; the old ones will probably stand at the
same figure.

9785. Supposing you have ten horses standing at
£50 apiece, do they stand in the books at the same
figure each yciir until they are sold or die? — Thev
do.

9786. Your old horses all stand in the books at £>Mi-
— Not as high as £50, but at a nominal ligurc liko
that; some aro vorth more and some are worth less

9787. Supposing you buy in one at £<XK- That is
taken tho first J<-af at £6(1, the second at £40, an.)
the third year it is put in at the same value as th.>
others.

9788. Then you do not write them down any inoref
— No, they stand at that figure.

9789. Take your cattle?— The cattle have been
taken as near as possible at market value.

9790. An individual valuation by you? — Y'es. at
the time of the valuation.

9791. You value them every year:1

9792. You him been asked about the sheep
already? — Yes, tl i-y were taken at a nominal value.

'.I7!>:t. Do i.h.-v .stand at the same value each year"
They were di hi cciated Is. or 'Js. apiece i very year
for a number of u-ars until the early part of 1014,
and they have M-od at that figure since: they haxo
not been depreciated any more. The rams that we
bought have been taken at cost price.

9794. What do you do with regard to the imple
incuts;1— They h;,\e been reduced 111 per cent. •
year.

!i7'.i"i. And you add the cost of the new ones-' — We
add the cost of the new ones less 10 per cent.

!»7!M;. That Us been each yeai--

97!)7. Does the- tenant right stand at the same
figure each yiar? — The tenant right has been ex-
cluded—that is to say, any ciiflivatinns have not been
put down.

- You ]ca»e that out ? - V

5)71)9. Now the root-'- The roots were taken at a
more or less average figure every year.

fiMKl. 'I he same price every year!' Not tin- same
price, but at a low figure, much below cost price.

MINUTES OK EVIDENCE.

29

1C Sej>iemt>er, 1919.]

MR. L. N. GOODING.

[Continued.

9801. Do you vary the price each year? — According
to the crop; I should not take them at more than halt
the market value.

9802. You take the roots at half the market value,
but you make a separate valuation each year;' — That
is right.

9803. What do you do about the hay:' — That is all
taken at consuming value on the farm.

9804. Does the consuming value vary or not? — It
hn-i done recently.

9805. I want to know what you are doing ? — I have
taken the hay at the same price every year in these
accounts.

9806. Is the hay put down in 1918 at the same
price as in 1914 ? — The same price per ton.

9807. In that last column of the Capital Valuation
Farm " A," taking hay as it stands at the 1918
Michaelmas valuation at £363, and at the value at
present market prices, £825? — Yes.

<>.*OH. Is £825 the present consuming price? — Yes.
L '--I't is the value on the farm. A great part of the
hay was taken over by the Government, and it was
put at the value that it stood at on the farm.

9809. I do not understand what that means. What
price does the £263 represent for the hay at Michael-
mas, 1918, in your balance sheet? — That represents
30s. a ton.

9810. The present market value is £825 you say P—
The present market value varies from £4 to 5 guineas
a ton.

9811. Is that what you call the consuming value of
the hay to-day? — No, that is the value last Michacl-
in:i'-, which is quite different.

9812. You have got " Value at present market
values." Does that mean at Michaelmas, 1918?
Ye»; of course, it has gone up since then again.

9813. I only want to get at what your figures mean.
You have given us here the total value at Michael-
mas, 1918, as it stands in your books? — Yes.

9814. That shows £263 for the hay which you tell
me represents 30s. a ton ? — Yea.

9815. In the last column you have "Value at
present market values "? — That should be " consum-
ing value at market prices in October, 1918."

9816. £825 you say represents the value of the hay,
taking it at about £4 10s. a ton?— That would be
about the average — just a little more than that.

9817. How do you value the corn : do you value
it each year? — Yes.

9818. You estimate in the stack what it will be
likely to realise? — What we estimate it will be likely
to realise as corn at the market price.

9819. You then add the floating capital and you
add the extra value to bring out the present market
value? — That is the difference between the two
columns.

9820. On the whole it has already been pointed out
that both on the hay and the sheep, at any rate,
you do stand a good deal better off than your figures
show? — Yes, if we were to realise now.

9821. Would £12 a ton as the consuming value of
hay be out of the way at the present moment? — No,
probably not to-day.

9822. You have got out figures here showing a
comparison of prices— I think you did this in answer
to a question of mine showing a comparison of prices
in the years 1914 and 1918 and 1919 of a number
of articles which are set out on page 7? — Yes.

!>-23. Are those taken from your books? — Some are.
In most cases they are taken from the figures which
linvc hern supplied to me by the Eastern Counties
Farmers' Co-operative Society.

!)824. These are prices which you have ascertained?
T actually paid them.

9826. You cannot tell us which you have actually
paid and which you have ascertained?— Hardly, just
now.

982(5. I do not want to go through them in detail
at the moment. Is the Eastern Counties Farmers'
('n-iijicrative Society a very large society?--! believe
it is the largest farmers' co-operaitive society in
England.

'.^'2~ . The prices they gave you would be the prices
that are paid by farmers in Norfolk?— Certainly.

9828. The very best way you could buy those
articles? — The very best way you can buy them, yes.

9829. Are your i919 prices the prices the farmers
were paying at the time these figures were supplied
to you? — Yes. •

9830. Can you teil me what part of 1919 the figures
refer to? — Up to about a fortnight ago; it would be
to about the end of August, 1919.

9831. The last column of the comparison of prices
refers to the last week in August, 1919? — Yes.

9832. That shows the increase as from 1914? — Yes.
There is a considerable alteration in some of the -items
already, for instance, the horse shoeing has gone up
from 7s. 6d. to 9s. I saw that in the paper this
morning.

9833. Have these figures been seen by the Norfolk
Chamber of Agriculture? — Yes, they have seen them
all, I think.

9834. Do they agree with them? — I should hardly
say the whole of the Chamber. The costs of pro-
duction have been gone through by the Committee
of Farmers.

9835. I am referring to the prices? — They were
seen by the Committee of Farmers for whom I am
working. It is the Farmers' Federation, as a matter
of fact ; I do not think many members of the Chamber
were there.

9836. The Farmers' Federation saw these figures
before they were printed, and they agree that they are
right? — Yes, they helped me to get some of the figures.

9837. You have also given the cost of production
of one acre of wheat on the heavy and the light and
the medium land.-, in Norfolk? — Yes.

9838. Have those figures been seen and investi-
gated by the Committee of the Farmers' Federation?
—Yes.

9839. And by the Norfolk Chamber of Agriculture?
—No, not by the Chamber of Agriculture.

9840. Could you tell me how many members the
Farmers' Federation consists of? — I cannot give you
the numbers of members, but I can tell you that they
represent 600,000 acres of arable land.

9841. What do you mean by represent? — The
farmers who are members of this Federation them-
selves farm 600,000 acres of arable. I cannot tell
you how many memb'ers there are, but I should think
perhaps about 2,000.

9842. As many as 2,000?- I should say so, probably.

9843. The Committee appointed by them have seen
these figures that you have put before us? — Yes.

9844. Do they agree with them?— Yes.

9845. How many members does the Committee con-
sist of? — There are eight or nine, I think, on the
Committee.

9846. Are they an elected Committee by the rest
of the members? — Yes; they were chosen by them.

9847. Whether the prices arc right or wrong, are
they the prices which are recognised by the farmers?
—Yes, in most cases. They went through the lists
with me of the cost of production very carefully, and
they instructed me in preparing them, as a matter
of fact. After I had got my figures together I asked
them to give me their opinion with regard to them and
to criticise them, and if I was wrong in any case to
put me right.

9848. Do these figures that you have put here agree
with your practical experience of what you had to
pay for similar operations?- Yes.

9849. What the cost has been to you of those
similar operations? — Yes.

9850. It has been suggested that some of theso
operations are unnecessary for proper farming. What
I mean by proper farming is sound commercial farm-
ing. Are they necessary or are they not? — T should
say they are all necessary to farm your land properly
and keep it clean ; as a matter of fact, they would
not perhaps all be done.

9851. Weather may prevent some from being done
and time may prevent others? — Yes, and you might
want to plough your land again in some cases.

9852. Yes. I was going to point out there is only
one cost of ploughing here in the mixed soil? — Ye»,
we should only plough it once for wheat.

HtiVAI. COMMISM'.N "N M.lflrl I.'ITKK.

r, I'.U'.l.;

Mi:. I :'iv;.

[Contumeii.

9653. An- TOII able to toll me what the Inlxnir

of producing an acre of wheat is? — 1 worked it out on
the light land in my pro\ ion-, e\id< im- I liav>> nut
taken it out in the case ..i ilu< others. The rost of
ilu- manual laKour in tin- growing of one acre of
wheat wa* £3 6s. 4Jd.

9654. Is that £3 6n. 4Jd tin- cost of th. laL.ur on
the production of an acre of wheat »n light land,
which on page 10 is quoted at I'll Is. Id -

9655. You did not give us details of that before? —
Yea, that was in my first evidence.

9856. I hare not had an opportunity of rending it

Does that £3 ">. IJd. include tli<> coat of labour

of the i-iirter in ploughing mid in harrowing and that

M.rt nt tiling :- Yes 1 have t.-ikon that out and

shown it particularly.

9857-8. KverythingP— Yes.

9859. Have you got that for the cost of wheat on
the mixed soil 01 the )i.;ny l;ui<l? — No, I have not
'unke<l it out in the case of the others.

' 1 shall find in the evidence the full details P
—Yea.

(The Witness withdrew.)

I'rnf«wnr H. <i. WHITK, Mnnager, 1'niversity

9661. Chair mil H : You have handed in balance
sheets of the farm of the University College, Bangorr1*

Yes

9662. And also n precit of the evidence you propose
to give P— Yes.

9863. Really an extension of the accounts? — That
ii so.

9864. May I take those as part of your evidence
without reading them? — Yes.

Kviilenre-in-rhirf handed in by \\'itn<'si.
(I) The College farm is maintained primarily for
purposes in' experiment, demonstration, and educa-
tional purposes, but with the exception of c mipara-
• n-ly small (Government grants it receive* no financial
assistance from outside soiim s, and is therefore
managed to a great extent on commercial lines. Any
surplus. ,m the working of the farm is used either
to improve the stock and the farm itself, or to carry
out further experimental work. The present farm
was taken over in November, 1910. It is held on a
ars' lease, and at the outset about £2,500, pro-
vided for by a loan from the general College account,
was spent on improving the buildings and erecting

MMH

'•Ji Th« farm was not in good condition when taken,
and up to the outbreak ol uar, a good deal of labour
and money, which cannot be separated from ordinary
expenditure, was spent on cleaning laud, improving
lemes, gates, roads, ditches, etc. During the \vai
this work bad to l>e neglected and the farm is not
nearly in such good condition as in. say. 1!M5. though
the whole of the improvement has not been lost. The
cost of labour, fencing material, itc., necessary to
raise the condition of the farm has, however, risen to
such an extent that, allowing for this, it is probably
safe to say that the general condition of the farm.
regarded from a financial point of view, at tin- end of
the year 1917-18 was not very different from that in
1910. This, of course, does not apply t'i such pev-
ii: ••!••>. t iini.rin ••nieiits as erection of buildings and
draining, the ex|>cnditure on which is shown in the
accounts

IM < onsidering the accntinU. it is also luwsxary
•i.i inher that no charge is made for interest on
capital, which on pre-war values might be taken as
about tli.OOO. Also, nothing beyond the rent of hi«
hove and an allowance of dairy produce is charged
3K»ilist tin- farm for the services of the Professor ,,f

College Farm, Hangor, called and examined.

Agriculture, who lives in the farm bouse and devotes
a considerable part of bis time to the management of
the farm, including all the buying and selling, or for
the services of the clerical staff of the Agricultural
Department, who are responsible for the keeping of
the farm accounts.

(4) It is necessary .also, to explain the valuations.
Most of the stock on the farm is pedigree stock of
fairly high quality, but the valuation before the war
was based on the value as ordinary commercial stock,
and an ample margin was left to cover risk and
expenses of marketing. When values rose as a result
of the war, it was decided to keep the valuation as
far as possible at the same low level. For instance.
the rows in the dairy herd were valued in liUs at
£18 each. An exception to this is made in the rase
of produce, corn. wool. etc.. which is certain to lie
disposed of at about current market prices.

(5) During the first two years of the tenancy, MIX
little experimental work could bo attempted, on
account of the disturbance caused by changing from
one farm to the other. Allowance is made for this
in the summary which follows. Owing to the shortage
of labour and the necessity of securing the maximum
production of food, no experimental work could be
conducted in 1918, and the annual grant of €'Jl*0 from
the Board of Agriculture was discontinued in that
year In other years it may be assumed that the
Government grant approximately covered the cost of
experimental work, though probably the farm,
regarded as a commercial undertaking, was out of
pocket by a small amount each year.

(6) The following gives the size of tbo farm, together
tvith a rough allocation of the rent (£629), including
rates (£66) and sinking fund contribution on loan
from Collegfe (£132), the actual rent paid to the
landlord being £431.

265 acres low ground at 32s. 6d. ... £429

400 acres enclosed hill gracing at (is. ... £120
Right of grazing 8<>0 sheep on open

mountain ... ' £80

£629

The low ground is nearly all cultivable and most of
it is cultivated in turn. Since 1915 about 100 acres
have been under plough each year.

SUMMARY OF KKSULTS.

1910 II Net deficit an nhown in account H
Government Grant

S. *. ,1.
444 f, 4
200 0 0

1V11-1S Net deficit, a* Mhown in account-
P»rt Government Grant

1*12 13 Xel unrpliip. •* shown in accounts

1913 M

1*14-16

1915-16

191(5 17

Hpecial repayment of Loan

100 o o

94 9 11

115 7 H

I'' 12 2

r.i-.i 1 •_'

4 7

:,IM I (I o

Itcfirit.
£ ». ,1.

c. 1 1 fi 4
i"M f, 2

94 '.> II

115 7 H

4!l 12 2

• '•P.! 1 2

1,'iiio 4 7

1917 18

irpln* an nhown in account*

< 'n|'it«l accnnnt transfer

Spprial repayment of loan —

m i: ••

7 7

is:, lo |

I r, .-,

13 4
£1,277 12 6 £4,056 8 10

Srr Appendix II.

MINUTES OF EVIDENCE.

31

16 September, 1919.]

PROFESSOR R. G. WHITE.

[Cnntinued.

Total surplus
Total deficit

SUMMAKT OP RESULTS — continued.

£ a. d.

£4,056 8 10

1,277 12 G

Appreciation in value of farm due to per-
manent improvements, buildings, draining,
Jcc

(£552 on 30 years' basis — :i run)

£2,778 1C, 4

500 0 0

£3,278 IK 4

This leaves about £400 per annum to cover interest
(on about £6,000), clerical work and management
expt'h

Some explanation of the deficits in the earlier years
and the apparently large surpluses in the last two
years is necessary.

(7) During the first two years considerable sums of
money were spent on the purchase of pedigree stock
and on general improvements of such a character that
the full benefit has only just been realised. For
instance, in 1910 and 1911 over 50 tons of basic slag
were used on the farm. In 1910-11 cattle which
appeared in the valuation at £324 were purchased at
a cost of £572, while in 1911-12 four pedigree cattle
which appeared in the valuation at £81 w,ere pur-
chased at a cost of £280. The benefits of these pur-
chases are just beginning to be realised. For instance,
in 1916-17 pedigree breeding stock, mostly bull calves,
to the value of £250 were sold, while in 1917-18
seven bull calves and one hull were sold for a total of
£490.

(8) The following table, showing the sums spent on
feeding stuffs each year, is also relevant as indicating
that in 1918 reserves accumulated during previous
years were to a large extent realised : —

FIT, Hill/ Stuffs.

1910-11.— £297 15s. 4d.. plus all the home-
grown grain.

1911-12.— £521 Os. Od.. plus all the home-
grown gruin.

1912 -13.— £430 8s. 2d. } and practically all
\ the home-grown
£56 3s. 8d. ) grain.
1913-14.— £582 9s. Od., and practically all

tlic home-grown grain.
1914-15. — £661 8s. 2d., and greater part of

the home-grown grain.
1915-16.— £695 13s. Od., and greater part of

the home-grown grain.
1916-17.— £621 18s. 7d., and greats part of

the home-grown grain.

1!)1 7-18.— £121 15s. 7d., and only a small
proportion of the home-grown grain.

(For the Accounts referred to set Appendix No. II.)

[This concludes the evidence.-in-chie/.\
Chairman: Then Mr. Smith will begin questions.

9865. Mr. Smith : You state in the first paragraph
of your precis that a great deal of money was spent in
the early years on improvements, and I take it that
is all in the balance sheets of those years? — That ex-
penditure is included in the balance sheets, but not
specified separately.

9866. You suggest further that during the last few
years this work lias IK-CM somewhat neglected, so that
the position now practically is the samp as in 1910,
or not much different? — Yes, that is no, from a finan-
cial point of view. I ought to point out that this is
allowing for the extra cost of carrying out such work
at the present time.

'. I rather gathered you came to the conclusion,
after making a <lu«- allowance for the high cost of
material that may hnvo to be used for fencing, and
so on? — Yes.

9868. On the bnlanc" sheets as n whole, do you
siiKK'-st from a commercial point of view there is a
Ions or a profit'' I think that is shown, if I may say
*bc summary which is given in my precis.
1 ThiTi-fur--. if due allowance was made for
interest on the £6,000 and clerical work and manage-
ment expense*, there would be a deficit? — It depends

of course on what rate of interest you allow. I mean,
if you allow 5 per cent, interest for the whole period,
they just about clear themselves.

9870. In regard to your valuations, I notice you
state here that you valued your cows in the dairy
herd in 1918 at £18 each?— Yes.

9871. Do you suggest that is a fair figure to put in?
— Of course it is very much lower than their value at
that time. I do not know whether you have any
experience of farm accounts; but so much in farm
ace. units depends on the valuation, and we have
adopted the policy of keeping the value (in our
valuation) of different classes of stock at about the
same each year, provided that they are of simliar
quality. That .seems to us to be the only fair way
if you are to avoid what you might call fictitious
profits and losses each year.

9872. But you state that the stock on the farm
is pedigree stock of fairly high quality. Would not
that mean that to purchase these cows in the market
yon would have to give nearly three times £18 each
tor them:' — I should be glad to think I could get
•iniif of them for three times the value.

< You would be fortunate if you could get sonic
of them at three times the value:' — Yes.

9874. Would the amount of your stock be equal, or
about <-qual, to what it was in 1911? — Yes, about
equal.

9875. Then there has been very little appreciation
in the value of the stock as between 1911 and 1918.
your figure in 1911 was £5,472, and in 1918 it was
£6,860? V. .

9876. So that there are other things besides cows,
the, value of which has been kept down? — The value
of what you might call permanent .stock, not merely
the cows, but also the breeding flock of ewes and
that sort of thing, is kept at the same figure or
about the «une figure each year so long as the stock
are about the .same quality.

9877. Do you consume on the farm a great deal of
the stuff you grow? — That I think is shown in para-
graph (8) of the precis. In the earlier years we con-
sumed all tin- home grown grain; but during the last
year or two we have sold an increasing proportion
of the home grown grain. Every year straw, roots,
and food of that kind, except quite trifling quantities,
is consumed.

9878. That produce costs you more to grow to-day
than it did in the earlier years ? Yes.

9879. Do you think it is fair, after having fed
stock on produce that costs you a groat deal more
to grow, that you should still value your stock at the
same price as you did in the earlier years? — That is
rattier a debatable po;nt. Perhaps I illicit explain
the object of this. The alternative would be to
value the stock each year at about the current market
price. But. take for instance, our flock of ewes. We
have, say, 600 ewee. We value these, say, this year
at £2 each. Next year the market may break or it
may rise, and they would be valued at a very con-
siderable difference showing either a profit or n
loss, but actually there would not have been either
n profit or a loss made. We have the same flock
of ewes. We cannot sell them or else we cease being
sheep farmers.

9880. But there is a difference, is not there, in
taking the, full market value of your stock and keep-
ing them down at the figures you have put in lierep
—There is; but it is a question where yon are
going to draw the line. Of course it can be argued
both ways ; but we have adopted that policy as being

n

. 1919.]

ROYAI. roMMi — i \c;i;n ri.rruK.

P«ors»ot R. O. WHITI.

[CoHlillllfll.

the safest. Our authorities want to be sure that the

Ms dii not ut any rate oxriM.it.. tin- race, ami
.ire- certainly absolutely safe in adopting the-
policy we have taken.

9881. I agree it is a very safe policy. The point
is a* to whether or not it is ion. c-t only to value
your »tock at the same figure. xxhiNt you know that
their nctual value by virtue of the cost of the fodder
which they are consuming must make them worth m.ue
and keep them worth more xvhilst the cost of the
produce keeps up? There is always this to be taken
into account, that every year a good proportion of
the stock is sold and you reap the benefit of the
increased costs of your feeding stuffs in that way.
1 think it is about as broad as it is long.

9883. You do not represent the full value nnd the
increased value of your feeding stuffs xvhilst the value
of your stock keeps doxvn to the pre-war level? — At
any rate it is quite easily possible, if you understand
the system of valuation, to make the adjustment
yourselves.

9883. What I would suggest to you is that if there
were not. if not the full market value, what one might
term a reasonable value placed upon the present stock,
this farm might show a reasonable profit? — Quito
possibly.

: Do you not think that the experimental .side
of the farni would cost more than you get in the
way of grants? — I have indicated that I think it
probably does; but it is difficult to assess the cost
of experimental work, and as well as one can say
it is not far off the mark. I do not think the
excess cost is very great.

988Ti. Have you formed any ideas or opinions as to
what is necessary in regard to the future of farming
in this country in the way of a policy or anything of
that sort? — I have not really come here to go into
that; and unless there is any definite question on
which my opinion might be of advantage to the Com-
mission. I would rather not go into it.

9886. I do not want to press you on that point. In
the working of the farm have you formed any opinion
as to how farming might be helped by improved
facilities in any way, say, of transport or things of
that description ?— Our own farm is so favourably
situate! on a main road and close to a station, that,

• ursc. the lack of transport does not affect us
diivctly

9887. Therefore, you express no opinion on the
general position ?-

9888. Mr. Holbins: To what extent would you say
that this farm is typical of other commercial farms in
the neighbourhood? — I should say it is very typical
of similar farms in hill districts. We have both low

•id and enclosed hill ground, and then a big run
for sheep on the open mountain.

9889. Are the sales in pedigree stock included in
these accounts? — Yes, all of them.

9890. Therefore, the accoiinU would benefit by the
low valuation when sales take place?— Exactly.

9891. It is as broad as it is long, on whatever basis
you take a valuation, so long as yo.i maintain an even
ba»i»?— Yes, that is so.

9892. Mr. I'nrkrr: How much of your farm is under
the plough, that i«, arable land?— About 100 acres
during the last two or three years. Last year we had
190 acre*.

9898. What is that under— wheat?— No. we worn
on n rotation. The land is ploughed out of grass,
v. take a crop of oats, on part of it a see-on. I corn
• r.ip. then root*, oats, and then it is seeded down
again. We grow very little wheat. Oats are our
ttaple corn ct

9694. Do JOU keep any costing accounts?— No. I am
sorry to »ay we do not.

9896. Then you cannot tell us what is the cost of
the production of an acre of wheat?— It would be
merely an estimate, if I did It would not be based
on proper costing accounts

9896. You !• up tc, 1912. and then came

the tarn of the tide?—' Yes.

9897. The following year slums a profit. Is that
the general experience in \Vales, do you know '?- I do
not think ao.

9898. Or waa it your initial expenditure h.mdi-
capping you? — Very largely the initial exjiemlituie
i. -Miking from the change ol farms.

9899. Mi .\nhi-ll>: I- it h. Mud- A part
of tile low ground that we cultr. ether wet
heavy clay. J would say about half of it. or perhaps
a thi'rd ol" it is The rest is a medium l...nn. .-hanging
in places to a gravelly I-

9900. Is it txio horse or three hois.-.- It is all two
horse land; but .-ome ol it i> heavy two h.nse land.
We xery .seleloiu do so, but we put three- horses in the
plough occasionally.

9901. But it is mostly a grass farm? — Only nbc ut
a third of it as a rule is under the plough.

9902. About 67~i acre- altogether, is it not:- When
1 said about a third of it under the plough, I n-
lerred to the low ground, that is, the cultivable
ground. 400 acres out of the 67" • losed hill
grazing, rough and hilly and unsuitable for plough-
ing.

9903. And the rent is £62!); that is about tl an
'I'll. i-,.|it is shown in paragraph (6) of tlie

• i,'.

9904. That is less than £1 an acre', taking it as a
whole ?-*-Yes. You will see there is a big difference.
The rough grazing is assessed at 6s. an acre, and the
low ground at .'fc!i>. 6d. That is as near as I can say.

9905. What number of pupils do you have on an
average?— During the last two years we have not
had any. I'revious to that it would average about

lii tin- session which is just starting, we shall
have a great many more.

9906. Are they young men who oome with scholar-
ships, farmers' sons, or what type of men are they r-
Mostly farmers' sons. That is the class we aim at
getting hold of.

9907. And they pay fees, I suppose? — A great
many of them hold scholarships from the County
Councils which cover the fees. Of course, they do
not cover the xvhole of the expense.

9908. Do they work as ordinary xvorkers when they
come to the farm? — Practically not at all. We want
t . t.'acli them something they cannot learn at home.

9909. How many workpeople have you on the
farm? — It has varied very much the last year or txvo.
At the present time we have about ton men and two
or three women.

9910. Mr. Lennard: Is it your experience in the past
that your pupils go back to their fathers' fa'

The- majority of our students have done-.

0911. Have you noticed any sensible improvement
in agriculture "following this education ?- It is always
very difficult to measuie the eil'ec-t of educational
work, but I think we may say that tli'Te has b, en an
improvement.

9912. Do they come- mostly from your own locality
01 from other localities- Mostly from North Wales.

iiOlM. Would they be mostly from farms of a similar
character to your own hill farm? — They vary xery
much; but I think we may say very similar farms
though much smaller farms as a rule'. Ours is a large
faun for North Wales.

I. Do you find that old pupils come, liac-k fe>r
advice after they haxe srt up farming for tlie-m-
solves?— Yea, I may say they keep in pretty close
t.n.ch with us.

!Hil.r>. Do you do much research work on the farm1'

A certain amount : but not nearly so much as we
'hould like' to elo. and not so much as we' hope to do.
Our staff up to the. present ha« been very limited,
and they hav" been fully o.-e-npi'-d in teaching,
"ising. and that kind of thing. Hut now we
have enlarged our staff very considerably, and xve
hope to do much more research work.

Wlf'i. Do you do anything to assist farmers in tin'
neighliourhood in the way of s iil analysis nnd
manures? — Yes.

9917. Do you find that they are -citing more ready

t i take advice on those line* P— Undoubtedly , and I
think particularly so since the' outbreak eif war.

MINUTES OF EVIDENCE.

16 September, 1919.]

PROFESSOR E. G-. WHITE.

[Continued.

They have been faced by new conditions and new
difficulties, and they have come more readily to our
staff for advice than ever before.

9918-19. You look forward, do you, as a result of
educational progress, to considerably levelling up
farming efficiency? — Yes.

9920. Mr. Langford : Your farm is mainly for ex-
perimental and educational purposes P — That is its
primary object.

9921. Do you find that farmers' sons and others
take readily to the tuition you are prepared to im-
part?— Yes, the majority of our students are
farmers' sons.

9922. And their interest is keen? — Very keen.

9923. Is it your experience that if there were a
great many more of these farms in the country, it
would be a lasting benefit to agriculture? — I would
not like to say a great many more; I would like to
see a certain increase. But what is needed more than
anything else, I think, is better equipment and
staffing of those that do exist already.

9924. I agree with you. In other words, the Board
of Agriculture or the Government ought to be more
liberal in the way of grants and so on to the various
experimental farms? — That is so.

9925. But I think you would agree there ought to
be one in each county, would you not? — It depends
on the counties. In the case of very small counties
you might have a grouping; but certainly one in
every fairly large county or in groups of small
counties.

9926. It may not be necessary to have one in each
county in Wales, but in the more fertile land of
England it would probably be necessary? — I am speak-
ing for Wales.

9927. You think, at any rate, that there are not too
many at the present time? — No, there certainly arc
not.

9928. And there is room for great extension in that
direction? — I do not want to see the number so
increased that each of them is starved. A certain
extension is needed ; but the number should not be so
large that if the amount of money available is limited,
each is starved when it is established.

9929. Do you agree that farmers would benefit very
greatly by a better system of agricultural education?
— Yes, undoubtedly.

9930. Mr. Proaer Jones : You took this farm in
1910, I think ?— Yes.

9931. It was then in a very bad state? — I do not say
it was in a very bad state. I say it was not in good
condition. I would not like to say it was an out-
standingly bad farm, but it was not in the condition
we should like to have it.

9932. It was in that state that you were unable to
make anything out of it for two years? — It was not
entirely due to that. You are referring to what I
say with regard to carrying out experiments. The
reason was not merely due to the bad state of the farm
entirely, but it was also due to the fact that the time
and energies of the staff were devoted a good deal
towards getting the necessary arrangements made for
the transfer and so on and supervising the erection of
new buildings and that sort of thing. It was the
general disturbance as well as the fact that the farm
was not in the condition that it ought to have been.

9933. Am I safe in saying that you adopted a
different method of farming? — Yes, a totally different
system.

9934. Is it not right to say that you used fertilisers
very freely? — Yes.

9935. What I wanted to ask you was whether this
farm you took over is typical of other farms in your
district? — Do vou mean was it tvpical before we
took it?

9030. Yes? — It was not quite typical in this way,
that the previous tenant laid all the land down to
grass, and simply used it very largely as a sheep run.
That tendency was noticeable and is noticeable at
the present time among similar farms ; but at the
same time it was not carried to such extremes as by
the prev'ons tenant of this farm.

!K).'t7. You say in your precis that you took out a
lease for 35 years. It was lot previously on a yearly
tenancy was it? — I am not quite certain of that. At

258S1

any rate the previous tenant farmed I tihink fairly
well, knowing that he would have the farm during his
lifetime. I mean the estate is well known as not
interfering with sitting tenants unduly. But I can-
not answer definitely as to whether he actually had a
lease or not.

9938. Then I take it, it is safe to say you had no
fear of being turned out. That was not the reason
why you took out the lease, was it? — That we had no
fear of being turned out?

9939. Yes? — As we had just been turned out of the
previous farm, we naturally were a little apprehen-
sive. At any rate we did not want to run any risks.
Also there was the fact of course, that we were
prepared to do more in the way of permanent im-
provements than an ordinary tenant, and we wanted
to be secure.

9940. Would it have been safer to go the whole hog
and buy this farm out? You know it is being, done
in Wales very generally, is it not?— Yes; but I might

say I was not in charge of the farm at the time. I
cannot say whether the farm could have been bought,
or whether the College was in a position to buy it.
1 imagine it might have been a little difficult to find
the purchase money.

9941. On what grounds is this £200 grant paid to
the College? — For experimental and educational work.

9942. Is this the scholarship of the County Council
that you refer to? — No, it has nothing to do with the
scholarships. This is money spent on experimental
work on the farm.

9943. What area of instruction does this College or
farm cover? — Four counties— Anglesea, Carnarvon-
shire, Denbighshire and Flintshire.

9944. Do you find 40 pupils an excessive number?
Do you think one College for four counties is suffi-
cient?— One College of that type is quite sufficient for
four counties. We hope, particularly now, to devote
our College more to the higher work ; and for that
purpose one College to four counties such as our's at
any rate, is quite sufficient.

9945. Do you think it is possible to have similar
results from similar farms in your district, say?
Generally we find the farmers are complaining that
they are not doing well. This farm in 9 years time
has been able to do quite well ? — Of course you see the
exact position. In 8 years I think it is — not 9 years —
there was an average of about £400 per annum to
cover interest, clerical work, and management ex-
penses.

9946. And for two years out of that you did nothing
but lose money? — Yes. I think I may say that really
to get a proper idea of the working of this farm you
must average up ; because when you say we lost money,
I do not think that actually speaking so much money
was actually lost as that money was invested, and the
return came back in the later years.

9947. But is not it safe to say that this farm or
college concentrates more upon the spreading of educa-
tion than upon financial results? — Yes; but in the
summary that I have drawn up I have tried, as far
as it is possible to do so, and it is very difficult indeed,
to separate the one from the other and give you the
results of tte farm as a commercial undertaking.

9948. Mr. Green: I was rather interested when I
was reading Sir Daniel Hall's book on the " Pil-
grimage of British Farming " in the statement he
made as to — I think it was in Carnarvonshire — as to
how suitable the land, climate, and position were for
intensive cultivation, that is, small holdings. I was
wondering whether your college had done anything in
that direction in the way of training young fellows
to cultivate intensively in small holdings? — Not
directly. I may say that our present farm is not
particularly suited to that system of cultivation ; and
as a matter of fact I think the district to which Sir
Daniel Hall referred was particularly South Carnar-
vonshire where there is land eminently suited for
intensive cultivation, as also in many parts of Angle-
sea and some others in North Carnarvonshire.

9949. Has the movement made any strides in con-
nection with small holdings in South Carnarvonshire?
— A certain amount, but not so much as we should
like. The development has not been as great or as

C

34

ROYAL COMMISSION ON AGRICULTURE.

, 1919.]

PKONCMOK R. O. WHITE.

[Co:

rapid M it ought to have been. There it no doubt
that much of that land ia well suited for thia purpose.
There ia a very good market and we should iik.
much to be able to undertake work of tho kind you
•uggeat in the way of small holdings.

9900. What are the fees of the pupils who come in
without any scholarships I'— Roughly you may take it
£90 a year.

9951. That ia very good ag compared with English
collogue. Then with regard to the question asked by
Mr. Smith, adding up the figures on page 18*, I see
you get a total for live stork income and valuation of
£9,416 19*. 8d., out of a total of £11,460 11s. 9d. That
ia a very considerable sum total, ia it not ? — But that
includes the valuation, which is about £6,000.

90*>2. Quite so. So that largely stock is your main
stand-by, is it not? — Yes.

9953. Of course you must have a stock of breeding
ewes, one knows ; but still if you were farming to
leave, your profit would be pretty considerable, would
it not? — If we were selling out now, our profit would
be very considerable.

9954. And at the same time you have capital in-
vested in stock which will bring in a high rate of
interest in the progeny of that stock? — That is shown
in the ordinary working account.

9955. Mr. Edtmrds: You have had a good deal of
experience not only in Wales, but in England and
phew here; that is to say, you know agriculture pretty
well in areas other than Wales? — Yes, I was brought
up on a farm in Yorkshire, where I lived until 1 was
about 30, and I also spent two years in agricultural
work in Scotland.

9956. And recently you have had other experience :-
— Recently, while working for the Food Production
Department, I have moved about England to a groat
extent.

9957. What yield of wheat and oats, for instance, do
you grow per acre on your farm? — We can grow
pretty good crops of oats. I do not want to put the
figure too high, but in an average season we can
reckon on about S quarters an acre, and sometimes
exceed that.

9968. Of wheat?— We can grow 5 quarters fairly
easily.

9069. You know I am a good Welshman. Mr. I.ang-
ford ha* suggested just now about the fertile land
of England. \Vould you be surprised to lu-ur tli.-n wit-
ness after witness has come before us and said he
could only grow between two and three quarters per
acre? — I 'think the statistics of the Board of Agri-
culture show there must be something rather wrong
in that statement, when the average over the whole.
country, including both bad and good, is about 4
quarters of wheat per arre.

9960. I find here that vour total produce this year
from nbont, rouphly speaking, 600 acre*, is £4,600?-
That id no.

9961. Would -on )H> surprised to hear that a farmer
was lure tie other day who farms 2,850 acres, and
had only sold £10.500 worth of stuff out of the fertile
land of England!'- There must be something wrong,
either with the- Und or the management.

9962. You any th.it \.>ii have 10 men ami 2 women.
I find your labour bill has increased from about £800
U. nearly £1,200. I should like to ask you as to the

•i. v of lh<- labour, which is n question which has
been di-i IIH I'd hore a grent deal. Will you give- me
your viowt as to the efficiency of the labour you have

• r farm, which has OOM you so very much more
to-day thnn formerly:- Wo ha've been perhaps rather
lu<kior thnn a good many people. We h:iv<> retained a
good many of our old hands, and th<i-e who left i:g to
join the .\niiy have mm returned. Allowing frr the
shorter working days or shorter working week, 1 d<>
not think there w any serious derline in the erne.

9963. Have you any difficulty in finding expert for
thatching or stacking, and work of that nnt

In North Wales. ns you nre aware, the, practice i«,
particularly on tho s'mnller farms, that there
•hnrp division between the work of one branch ,-nd
the work of another. A labourer is a sort of general
farm hand, and takes his share of pretty nen
'hing ; and while as a matter of fart one of o-ir men

•See Appendix No. II.

does practically all the stacking and thatching. 1
could easily get three or four of others, it it
necessary, to do the work practicnlly as efficiently.

9964. Vour district is one with a rather heavy
rainfall, and therefore draining is necessary for suc-
cessful farming, is it not P— Y< I might -

deal of our land is rather heavy clay and wet; and
as you will see from the accounts which are published,
we have done a certain amount of draining, and wo
would like to do very much more.

9965. Do 'you think it would be possible for a
yearly tenant on your farm to undertake the work
which you have done under your lease of 35 years as
far as drainin rued? — I might say that we

carried the whole of the cost of the draining,
finding both labour and materials, and I do not think
that an ordinary tenant would ever dream of that
without a very clear understanding with the landlord
as to compensation. Of course, having a 35 years'
we are pretty sure of recovering our expendi-
ture in that period.

•9966-7. The whole area of North Wales is a district
of heavy rainfall, just as your immediate district of
Bangor; and draining is necessary, in your opinion?
• — Certainly. I may soy that a tremendous propor-
tion of the land that has been drained has l*on
drained with stone drains which very rapidly
become useless, and there are immense areas of land
which ought t'o be really good agricultural land fit
for the plough or anything el.se. which are now
rapidly reverting to a derelict condition simply for
lack of draining.

9968. During the time you have been in North
Wall -.. have you noticed whether there is any drain-
ing carried on? — Not in the western parts of the dis-
trict. I have been in pretty intimate touch with
North Wales for the last 14 years, except for the 2
years in which I was in Scotland, and apart from
our own draining I do not think I have noticed any
draining done either in Carnarvonshire or in
Anglcsea. Some IK: lone in the counties of
Denbigh and Flint.

9969. Do you think the fact that practically all
tho farmers of North Wales hold their laud on a
yearly tenancy, has had any influence on the farmers
in not undertaking this work? — Yes, I think that that
has a good deal to do with it, though, to be quite
frank, I must say I do not notice that those who
have bought the farm are readier to drain, than those
who hold the land on a tenancy.

9970. I should like to have your views on this. A
Kood many witnesses have come before the Commis-
sion and advocated the fixing of prices as the remedy,
and the prices suggested to us have ranged from
55s. to 90s. per quarter for wheat. Do you think
that the mere fixing of prices would prevent the land
in North Wales going hack to grass? — No, I do not
think it would iii at any rate the counties of Anpjesea
and Carnarvonshire. Even at the present time when
there is a guarantee of substantial prices during the
mining winter, the land is going hack to grass
rapidly; and the system of farming under grass is so
much easier and so much less troublesome, that even
though a farmer were sine he was (ioing to l»e rola-
t'vely less well off n,s a result of laying his land down
to grass, I think ho would let it go down so long

be is sure of making a comfortable living. I do
not think the mere fixing of prices would have the
effect of keeping the land under the plough in this
district where grass is so i-asily formed.

''!'7! " ,//'•!/: Is this Collect- a (iovernment

College? It is not dinctly a (Jovernment College,
but. like most .similar institutions, it, depends
largely on Government grants.

I The College o-oK :i LIMIT.*- Yes tho College
get* a grant from the Hoard of Education or from
the Treasury, and the agricultural department gets
a grant from the Board of Agriculture.

9973. And the farm belongs to the College- >

9974. In addition to being the technical manager,
u the business manager? — Yes, I live on tin-
farm, and I do practically all the buying and sellini:.

MINUTES OF EVIDENCE.

35

16 September, 1919.]

PROFESSOR E. G. WHITE.

[Continued.

though of course I cannot possibly attempt to do all
the detailed work of the farm, which is left to a
working bailiff.

9975. You have a working bailiff under you ? — Yes.

9976. But do you direct the cropping of it under
the various operations? — \es, entirely subject to the
approval of a small farming committee.

9977. Who does this farming committee consist of?
I do not want the names, but what are they? — There
are three members, an Anglesea farmer, a Denbigh-
§hire farmer, and another.

9978. Three practical farmers meet in consultation
with you, do they? — Yes. As a matter of fact they
meet very seldom, and they leave all the ordinary
working of the farm to me. Thev meet to settle
questions when any large capital expenditure is
required, or anything of that kind.

9979. But the primary object, I understand, is in-
structional?— Yes, instructional and experimental.

9980. The first year and the second year show a loss ;
but the third year, that is the year 1913, shows a
balance on the right side of £94 9s. lid. I understood
the Government grant you set off against the cost of
the experimental work? — Yes.

9981. That is about balanced? — It is about balanced.

9982. And the rest is the commercial 'result? — Yes.
I think, as I said in reply to a previous question, the
farm, regarded as a purely commercial undertaking,
is a little out of pocket by the experimental work ; but
it is very difficult to ascertain the exact cost of
experimental work.

9983. But you would say you ought to have credit
for something more than the £200? — Yes, but it would
not be anything very serious.

9984. I see on the 12th November, 1913, the year
showed a balance on the right side of £94 9s. lid., but
against that has to be set the interest and manage-
ment, has it not ?— Yes.

9985. So that that shows a loss?— Yes.

9986. In the year ending 12th November, 1914,
there is again a balance on the right side of £115
7s. 8d., but that goes away under the same two items?
— Ye«.

9987. Was the capital roughly about £6,000 at that
time? — I think you might take it about £6,000; but
I should like to enter a protest against taking any
one year by itself.

9988. I am going to take them all. As a matter of
fact, as a public institution I think you have done
extremely well ; but from the point of view of a busi-
ness undertaking I have my doubts. This shows
£115 7s. 8d. again to be interest on capital and
managers' remuneration. Take the next year, 12th
November, 1915. That shows a balance on the right
side of £49 12s. 2d.?— Yes.

9989. We have now got into the first year of the
war ? — I might say that includes a complete war year,
l.<" :mse our financial year is November 12th.

9990. You are right, it does. Even then it only
shows a balance on the right side of £49 ; but I notice
the valuation has increased from £5,357 8s. 4d. to
£5,765 14s. lid. ?— Yes ; but still that is allowed for
in the working account. It does not affect the ques-
tion of profit or loss.

9991. No; but I was going to ask you, had not there
:i rise or appreciation in the value of all farming
'luring that year?— No. I do not know whether

you wore in tlm room when I explained that to a pre-
vious Commissioner. In making our valuations, we
.I'lopterl tin- policy of keeping the valuation of
what you might call permanent stock of the farm at
pretty much the same from year to year, provided
that the quality of the stock is the same.

)992. I am aware of that. I read that in your

but I niKlerstood from that paper, which is

M-ch:ef as it were, that your breeding

flock and that sort of thing you kept at a constant

figure?— Yes.

Wt]

9993. But the items that you expected or knew
you would sell, you took upon a valuation ? — Lees than
a full market valuation, but something more nearly
approaching a market valuation.

9994. That would include the corn, for instance? —
Yes.

9995. And I suppose that would include the cattle
you were going to sell. I see here, for instance, you
have a good many cattle? — Yes, we have about 100
cattle.

9996. As they are increasing in value from the
beginning of the year to the end, you take this
somewhere approximately at market value, I suppose?
—No, the cattle are taken at practically the same
value each year. For instance, as I pointed out,
the cows last year were taken at about £18 a piece,
and the same with the young stock.

9997. Supposing you have a 6 months old calf at
the beginning of the year, he is 18 months old the
following year. You do not put the same price for
that, do you ? — No, but an 18 months old animal this
year is put at the same value as an 18 months old
animal last year, provided he is a similar quality.

9998. And that is so all the way through? — Yes.

9999. So that, am I right in saying that the only
increase in value arising from the appreciation of
values as distinct from quality, would be the corn? —

Practically all in the corn There is a little in the
hay.

10.000. But there are no means of picking out from
these figures what it .is, because there is only a balance
of £49 here against hay. The Chairman points out
to me that you do charge the farm with the additions
to farm buildings £407 19s. 10d.?— Yes. We put up
a new Dutch barn and new implement shed, and one
or two smaller things. ,

10.001 . So that you are charging against the income
of the vear the whole of the capital expenditure on
that?— Yes.

10,003. It is not a proportion ? — No, it is the whole
of the total cost. We wrote it off.

10.003. Then you are really doing the farm an
injustice from the commercial point of view? — Yes,
you will see from my prfc is which has been circulated,
taking the 8 years as a whole, I credit the farm
with £500.

10.004. Were those brick or stone buildings that
you put up? — Stone buildings; and an iron and zinc
shed. The whole of that was written off against the
year.

16.005. £38 8e. 10d.?— Yes. There is a larger
amount in another year somewhere.

10.006. Then in the year ending 12th November,
1916, you show a balance on the right side of
£649 IB 2d., and in that year you see the valuation
is increased from £5,765 14s. lid. to £6,181 7s. 2d.
That is a considerable appreciation. Is not a good
deal of that due to the appreciation of the stock?—
No, except as regards the grain. If you look at the
balance sheet, you will see in the valuation that at
the end of 1916 grain was £713. In the previous
year it was £507.

10.007. This shows how the valuations are made
out?— Yes.

10.008. Is that the only increase due to the increased
appreciation? — If you would like the details, I have
them .

10.009. No?— I think you may take it that this
appreciation only affects the corn in ricks, and wool
which appears in the valuation that year. That wool
would be taken practically at market price.

10.010. The reason I am asking these questions
is this : that 1916 and 1917 were generally the most
profitable years farmers have had, and your accounts
bear that out, but a great part of the profit, so far
as I have ascertained from what has come before us,
has always been due to the appreciation of stocks?—
I think you may take it that in our accounts that
is not the case, except so far as grain and wool are
concerned, and to a small extent hay and potatoes;
but the potatoes are so small that they do not affect

o a

ROYAL COMMISSION ON AORICULTUBK.

16 StpUmlxr. 1919.]

PKOFESSOR B. G. WHITE.

[Continued.

tb* matter. The stock of tho farm— Mid this is
T*ry largely a stock farm— are taken at practically
the same figure per head, year after year.

10,011. But to far as hay and corn are concerned,
except in quantities, these account* do show, and we
can pick them out? — Yes.

10,019. The same thing applies to last year too.
Tho land that you fanned cannot bo very heavy clay
if you plough it all with two horses? — It is heavy for
our district.

10,013. That is what I think you meant. It is not
what we call heavy clay in England, which takes three
horses and sometimes four?— It is not heavy in that

10,014. But you do plough with two horses:- — Yes,
sometimes we use three. If we are deep ploughing for
roots, we put in throe.

10,01o. Have you ever considered whether institu-
tions like yours could not usefully send out what I
would call travelling advisers, to advise farmers on
their own farms? — We have a large staff engaged
there largely on that work.

10.016. That is being done, is it? — Yes, in associa-
tion with various County Councils.

10.017. Do they charge the farmer for their ser-
vices?—No.

10.018. Is it open in North Wales for any farmer
to send to you and ask you to send one of your men
down to advise him as to what fertilisers to use and
what the soil requires? — Yes, it is open to them, and
they do it constantly.

10.019. Is that done in any other Agricultural
College that you know of? — I hope we are not behind
other Agricultural Colleges.

10,030. I think you are in advance, if I may say so?
— That certainly is the case in North Wales, and wo
are constantly having requests from farmers.

10.021. Mr. Edwards, for instance, & member of
this Commission, does not need advice; but assume
he did in Wales, if he sent to you, would you send
somebody down? — Certainly.

10.022. And if he were to say, " I have this field
here which is only growing me 4 quarters of wheat. I
«m not farming it in the right way," would you sug-
gest what the land required? — We are constantly
doing that.

10.023. And that is increasing, is it? — Yes, it has
increased very markedly during the war years.

10.024. And the expense of those men you send is
paid for by the College? — By the College and by the
various County Councils.

10,036. That is a form of subsidy to agriculture, is
it not P— Yes.

10.026. But would you agree with me that that is
a most desirable way of improving the fertility of tho
land and getting a greater result from it? — Yes.

10.027. How many men have you engaged on that
sort of work? — You would not want to hear the
details ; but I should nay that every member of our
staff, it does not matter what his subject is, does un-
dertake that as part of his ordinary work. Whether
ho in a lecturer in Agricultural Chemistry, or she is
a dairy instructress, or whatever the position may be,
it M clearly understood that that is part of the work
<>{ ovary member of the staff, and altogether our staff
including dairy and poultry instructresses number at
thn present time I should say from 20 to 24. That
in in the four counties.

10.028. Are they constantly employed? — Yes; ex-
-ome instructresses who are only employed during

tho mimtner months. I might say that we regard
Ir-rtures in tin-nisei vo* an moat useful in bringing the
<t»ff into touch with the farmer*. It is easily possible,
I think, to overrate tho, value, of the lectures them-
»olre« ; l.ut the mnin thing is to get the staff into
•onrh with tbe fnrmnrs. The real work is done by
visiting *nd tho ndvico given.

10.029. That i« «bnt I personally wnnt to see done
.:•>( them nil ; but ilo these lecturer* travel about

and lift ure in the various townships and villages? —

10.030. Are the lectures well attended?— I think as
a rule in North Wales we about hold a record. The'
returns are published by the Hoard of Agriculture

year, or they used to be, and I think tin- North
Wales attendance is at least as large as in any other
aie.i. I am now speaking purely from memory, but
I think the average in all subjects would run from
30 to 40.

10.031. Mv experience in Kngland is that tho farmer
does not like unending lectures, but ho would be glad
of advice? — Welsh farmers arc rather different.

10.032. You find they an dilferent anil will come to
the lectures? — They art much more easily get-at-able.

10.033. They will turn out at night and come to the
lectures?— Yes.

10.034. Is it your experience that the1 land, at any
rate so far as you know it. needs lime;1 — A good dial
of it undoubtedly does ; but at the same time I may
say we are finding that though many North Wales
soils are totally deficient in lime, the response to lime
is not very great. The same thing applies to
fertile soils of Scotland which are equally deficient in
lime. But that is a question for future research, and
I do not want to go into it. It sounds rather
heterodox, to put it mildly.

10,036. What you are saying is news to me? — As a
matter of fact I think the explanation is that most
of the soil research has been done in the Eastern
Counties of England, where undoubtedly lime is very
often quite a determining factor. In some of our
North Wales soils the conditions seem to be altogether
different, and we do nob get anything like the same
response from lime that they do in many parts of
England.

10.036. Important as Wales is, my question was
rather directed to the larger part of England. — I
know from my own experience and observation that
in many areas of England lime is absolutely essential ;
but the conditions are totally different in Wales.

10.037. What I wanted to know was whether you
thought the necessity of lime in the bulk of the soils
in England was sufficiently groat to make it ad-
visable for the Government of the country to provide
facilities for lime being delivered at various village
stations? — England is a comparatively big country.
I know certain types of soil where lime is so essential
that something of the kind would be necessary; but
again there are other types of soil where it would not.

10.038. Have you really considered this area?— Of
course it is part of my business to consider this and
such questions ; but rather from the scientific point
of view than the economic point of view.

10.039. Would the facility of having lime supplied
to certain soils have the effect of increasing the
national food? — Undoubtedly.

10.040. But to a really substantial degree is what
I want? — Yes. For instance, the fertility of certain
soils on the millstone grit appears to depend almost
primarily on the presence or absence of lime. But
after all they are a comparatively small area of the
whole country.

10.041. Take tho heavy clay lands in England.
Would not the application of lime he of immense
\alue •'-It would, certainly be of immense value. I
cannot say from my own knowledge or experience
whether it would lie of sufficient value to justify the
Government taking such measures as you suggest. It
would be better to ask someone who is more familiar
with those soils.

10.042. I remember the time when it was part of the
terms of tho lease of all lands in many districts that
so much lime was to be supplied, and the landlord
would supply it. That has all gone out now. You
told mi- that a Government guarantee of prices for

I- would not prevent tho Welsh land going back
to grass? — No.

10.043. Is not the Welshman rather fond of making
money ? — Yes.

10.044. If it were profitable to the Welshman to
grow corn, would he not grow corn?— It depends how
much trouble he is going to be put to in order to get
the money. I still stick to the opinion I gave, that

MINUTES OF EVIDENCE.

37

16 September, 1919.]

PROFESSOR R. G-. WHITE.

[Continued.

merely fixing prices at anything at all within the
range of practical politics would not prevent a very
large proportion of the land in North Wales going
back to grass.

10.045. That is what I want to get at. Does not
that depend on the amount of the guaranteed prices
that are fixed? — Yes; but I mean anything within
reason.

10.046. My experience of the farmer is that he will
grow the crops that will pay him best? — I will put it
in this way : Supposing that on a certain farm a
faririer is going to make £600 a year clear profit, by
having say half the land under the plough, and on
the same farm almost entirely under grass he is sure
of a profit of £400, he will let the land go to grass.

10.047. Although he could make £200 a year more?
— Yes, at the present time.

10.048. Are you a Welshman? — No, I am what is
worse possibly — a Yorkshireman.

10.049. Do not say that; I am also. Do you really
mean that — because I cannot credit it? — I do,
honestly.

10.050. You do not mean to say the Welshman is
an idle man? — It is not a question of idleness; it is a
question of the trouble of facing the labour question
at the present time. As someone said, farming is not
merely a means of making money, but it is a mode
of life; and so long as the fanner is sure of a com-
fortable living, a very great number of them, at any
rate would be content with a less annual income,
provided they were going to be clear of trouble.

10.051. We are here to consider agriculture, and
we do not want to keep idle people on the land. We
want the land to produce as much as it can; yet you
tell me, if it is made too profitable the tenant farmer
would prefer the easier way and let it go back to
L;P;ISS? — You can see what happens at the present
time.

10.052. I suggest the reason for that is because it
is not profitable? — I think the accounts I have sub-
mitted to you from a typical farm show that, at any
rate, it is fairly profitable.

10.053. I do not want to go back on that ; but take
your accounts, all the way through. If your tenant
had to borrow his money and pay interest on it, he
could hardly have lived, could he? — Not taking the
period as a whole.

10.054. Mr. Batchdor: On your balance sheet for
1911 in the capital account I perceive the overdraft
interest for the year is entered. Should not that have
been against the working account of the year instead
of against the capital account? — That arrangement of
the account is put in at the request of our auditors,
and it is not for me to question it. If you reckon it
up in the eight years that I have shown here, it is
a very small item and hardly affects the general
position.

10.055. My reason for asking is, that the moment
you get the loan paid off, you give credit in the work-
ing account for the bank interest £21 Is. 6d. By
that time, you see, you have paid off all your debt ? —
That has struck me from time to time; but again I
do not wish to put my opinion against that of our
auditors. There is also this : In the last year you
will notice we wiped off the whole of the deficit due
to bank interest.

10.056. I notice that. Against the year 1918 you
have put all your overdraft interest of previous years,
instead of letting each year stand by itself? — Yes.

10.057. Coming back to the balance sheet for 1911,
there is " Law costs, lease of College Farm and land
for cottages, £80 15s. Od." Is that just for a leasi-!'
It is the whole of the costs in connection with the
taking of the farm — the law costs.

10.058. Does it cost £80 15s. Od. to take a farm at
£427 a year rent? — It certainly did to draw up this
lease. It wa\ an exorbitant charge, I admit.

10.0.".!). I (1<, not know about exorbitant, but it is
very high. You have a credit entry in each of the

26831

working accounts for farm fees. What is that for?—
A proportion of the fees payable by a certain class of
students who spent most of their time at the farm,
was charged to that ; and in the working account that
I have summarised, credit ought to have been given
for it, but it was so small that I did not think it
necessary to go into such detail.

10.060. In the 1912 account I notice you have rates
and taxes, £64 11s. 6d. ?— Yes.

10.061. The previous year they were £34 Is. Od.
Have you any reason to almost double them? — I am
sorry I cannot exactly answer that question. I was
not in charge of the farm at the time. I see they
have gone back. But I think probably the explana-
tion is that part of rates due for the year 1911 were
not paid until 1912, and there is really part of two
years included in 1912. I can only give that as a
probable explanation.

10.062. I notice your costs of insurance vary con-
siderably. In 1911 they are £70 2s. 6d., and in 1912
they are £61 15s. 3d. Then 1913 is practically the
same; but when you come to 1914, your insurances
are down to £36 17s. 4d., and they are given in
detail? — I think probably the explanation of that is
a difference in policy between my predecessor and
myself. He insured a lot of farm animals, valuable
horses, and that sort of thing. Personally, I came
to the conclusion that the rate of premium was so
high that it was not worth bothering about, and as
those lapsed, I did not renew them. I think that
is the chief reason.

10.063. If you compare 1916 with the 1917 Fire
Insurance on buildings, cottages, etc., it is £6 12s 3d
in 1916, and £30 13s. 6d. in 1917?— The explanation
of that is the same, I think. You will see it is pretty
much the same in 1918.

10.064. I was wondering if it includes crops,
because I do not see crops mentioned in 1917 and
19 18 P— Yes, I think that is probably the case. We
certainly increased all the insurance during 1916 or
during 1917, to allow for the rise in values, but I
think there is some overlapping there. The amounts
are not strictly comparable.

10.065. Could you tell me on what principle you
arrived at the unexhausted value of manures and
feeding stuffs?— We, or the valuer rather, follow in
that way the custom of the district, which is to allow
one third of the cost of feeding stuffs for the year
following their use, and one sixth for the year follow-
ing that. The practice with regard to valuing man-
ures varies a good deal. Nothing is allowed for
sulphate of ammonia and nitrate of soda; but I think
in the case of superphosphates and basic slag about
one half is allowed.

10.066. Do you consider your land is as good as it
was before the war, or have you taken more out of it?
— We have certainly taken more out of it, in this way,
that a considerable proportion was under grass, and
grass always represents an accumulation of fertility.
We have drawn on that to a great extent..

10.067. So may I take it in this way, that your un-
oxhaiisted values in the land are not now of so much
value as they were in previous years? — No, I do not
think they are, though, at the same time, the con-
dition of the farm is no worse than in 1910
when the farm was taken over. It is not in the same
condition as it was in 1914. I think there is no
doubt of that; but as far as we can see, it is in about
the same condition as in 1910.

10.068. Taking your account for tBe year ending
12th November, 1918, you had a very good year; be-
cause, in addition to the £483 7s. 7d. balance, you
wrote off the whole of the balance of the capital
account of £485 10s. 4d., and also £1,159 7s. 5d.,
repayment of loan? — Yes, though I think the position
is put rather more clearly in the summary that has
been circulated. The total would be just over £2,000,
really.

10.069. That is for the year 1918. You made just
over £2,000 ; for the year finishing 1917, you made
fully £1, (XX)?— Though that should be taken along
with the explanation that I have added, to a large
extent in these years we were reaping the benefit of

C 3

38

ROYAL COMMISSION ON AGRICOLTIWK.

, 1919.]

PROFESSOR R. O. WHITE.

[Continued.

permanent improvement*
in 1010 and 1911.

represented by the deficit
in

IIMI.'H. And, in addition, taking more out of the
land through grain crop*, instead of having it in
gr»«f-Yes.

10.071. Mi l.« f . With regard to your rent, I see
you put 285 acit-.t of low ground at 32s. 3d. an acre,
and 400 acre* of hill at 6s. an acre. Arc they adjoin-'
ing? 1- tlu- 'iill just outaide the other P — Yes, practi-
cally adjoining. There is a small break, but it is
not mor? than a few yards.

10.072. Because, on the face of it, if adjoining land
is worth 32s. 6d., 6s. for the- hill looks a very low

I take it you take the whole place at a lump
rental and apportion them for your own coin, -nien- •<•.
— It was really just for the purpose of this Commis-
sion, so that they might get some idea of the relative
values of the land.

10.073. Have you charged the whole of the Sinking
Fund to the low ground, borau-i- that would make a
difference?— No, I arrived at the total of £629, and
then allocated it as well as I could between the throe

of land.

10.074. According to your estimate of the respective
values P— Yes.

10.075. What does the grazing of 860 sheep cover
— the whole yearP — No. just the summer months.
Of course, it is very difficult to estimate that, but I
may say how 1 fixed it nits in this way : that before
the war I could get winter grazing for sheep at from
4s. 6d. to 5s., and about half that seemed a fair
charge for the summer grazing. It is, of course, a
very rough estimate.

10.076. That only works out to 1». lOjd. a head, and
for the other six months it amounts only to about Id.
a week? — It is not that exactly. We turn the year-
lings up to the mountain about the beginning of
April, say from 220 to 260 of those. Then • we turn
the ewes and lambs out about the middle of June after
they have been shorn. So that it is not really 860
for six months.

10.077. 1 suppose it would not affect your general
balance sheet, but it would rather affect the corn
and their stock rations P — I do not think it really
affects the accounts at all, what relative value you
put on it. I thought that by allocating it in this
way. the Commission would he able to form some
idea of the type of land. I do not think it affects the
accounts so long as it is approximately correct.

10.078. The other land is more than five times as
valuable as the hill; that is 6s. as against 32s. 6d.P—

Yes; 1 do not think there is much wrong with that.
I'll,. mor.t ditlirull thing to estimate is the value of
the open mountain grazing.

10.079. If you separate your corn returns from your,
sheep returns, it looks as if you were hardly doing
the sheep justice?— From the accounts, as prepared
here, you cannot separate the corn from the sheep,
because included- in the returns from the sheep are
the sales fn.m .sheep fattened on the low ground.
We fatten our wether lambs on the low ground during
the winter; so that you cannot, strictly, separate the
mountain from the low ground.

10.080. They all run backwards and forwards. Why
do you write down the value of your pedigree animals
below the actual cost? — Simply to be on the safe side.
It is of course a very difficult matter to ascertain the
value of pedigree animals. It is a much simpler
matter to estimate the value of an animal from a
commercial point of view.

10.081. You take then in your valuation simply
as commercial stock? — Yes. The object of that is to
keep the valuation at pretty much the same level the
same year, so that the balances shown in the accounts
are genuine balances, and not paper profits, or losses
due to fluctuations in market value.

10.082. Then the wages rise from £835 in 1912 to
£1,179 in 1918. Are, approximately, the same number
of people employed? — There were not so many men in
1918. Of course, labour was practically unobtainable.
There might be the same number, but the great pro-
)>ortion in 1918 were women.

10.083. It is not the same quality? — There was not
the same number of men by any means.

10.084. Then is your working staff calculated simply
on a commercial basis, or have you had extra hands
because of your experiments? — We have to have extra
hands on account of the experiments. That, of course,
is the chief expenditure in connection with experi-
ments.

10.085. So that your labour will really be a higher
figure than it would be if you simply worked on a
commercial basis? — Distinctly.

10.086. So that your profits would be somewhat
larger if it were run as an ordinary farm? — I have
tried to allow for that in the summary that I have

!. We have a grant from the (ii>ver!iment for
experiment*, and I have -assumed that that aboui
covers the cost.

10.087. That covers the extra expenditure? — Yes.
I think perhaps it does not quite cover it, but it is
somewhere about the mark.

Chairman: Thank you verj much.

(The witness withdrew.)

MINUTES OF EVIDENCE.

39

17 September, 1919.]

MR. H. ARMOUR and MR. G. G. MERCER.

[Continued.

TWELFTH DAY.

WEDNESDAY, I?TH SEPTEMBER, 1919.

PRESENT :
SIB WILLIAM BARCLAY PEAT (Chairman).

DB. C. M. DOUGLAS, C.B. M. T. HENDERSON.

MB. G. G. REA, C.B.E. MB. T. PROSSER JONES.

MB. HENRY OVERMAN, O.B.E. MB. E. W. LANGFORD.

Ma. A. W. ASHBY. MB. R. V. LENNARD.

MB. A. BATCHELOR. MB. GEORGE NICHOLLS.

MB. H. S. CAUTLEY, K.C., M.P. MB. E. H. PARKER.

MB. J. F. DUNCAN. MB. R. R. ROBBINS.

MB. W. EDWARDS. Ma. W. R. SMITH, M.P.

MB. J. M. HENDERSON. MB. R. B. WALKER.
MB. F. E. GREEN.

MB. H. ABMOUB and MB. G. G. MEBCKB, representing the Scottish Chamber of Agriculture, called and

examined.

10.088. Chairman: You gentlemen are representa-
tives of the Scottish Chamber of Agriculture? — (Mr.
Armour) : Yes.

10.089. You have sent in to us a precis of your
evidence which is described as a statement of your
evidence-in-chief ? — Yea.

10.090. May I put that in without reading it; it
has been circulated to the members of the Commission ':
—Yes.

10.091. The Secretaries have just received from you
three statements with regard to the cost of growing
potatoes in different counties of Scotland.* Those, un-
fortunately, have not been circulated to the members
of the Commission because they did not arrive within
the necessary time to do so. The Commission have
made a rule that evidence-in-chief should be in their
hands for five days so that they may have an oppor-
tunity of considering it before they proceed to cross-
examine the witnesses. You will see how difficult, if
not impossible, it is for the members of the Com-
mission to grasp the figures in such a way as to make
an effective cross-examination upon them. A dis-
cussion as to whether these three statements should be
considered as evidence to-day has occupied the Com-
mission for a considerable time this morning, and
ultimately the Commission determined that they
should be received, and that any Commissioner who
desires to question the witnesses with regard to those
three statement!!, and also, of course, with regard to
the evidence-in-chief which has been circulated accord-
ing to instructions, should be at liberty to do so.
On the other hand, in case the examination into those
three statements is not exhaustive, and -it cannot
possibly be exhaustive through their having only
arrived within such a time as not to enable the
Commission to cons der them, that then the witnesses
may be recalled if it should be found necessary by the
Commission to recall them for further questions to be
put to them with reference to those three statements.
I was requested by the Commission to express their
views to you and their regret that the statements

• See Appendix No. in.

had not been received by the Commissioners in time
to give them full consideration before your attendance
here?^-(ifr. Mercer): I think we might explain that
we were really pressed to give evidence more parti-
cularly as regards cereals, and therefore our report on
the cereal matter was prepared and sent forward to
you in good time. The matter of potatoes we were
not asked so definitely about, and we had very little
time to prepare the statements — indeed, the whole
matter has been gone into rather hurriedly unfor-
tunately— but our secretary having got together these
statements which you received this morning, thought
it desirable to send them on to you. I have a copy
of them here also, but we are not anxious to deal
with them to-day if you are not. We would rather
take up this matter at some later time if that suits
the convenience of the Commission.

10,092. I have no doubt the Commission will take
into consideration what you have said, but of course
I cannot stop any member asking you questions on
the potato statements? — Certainly not.

Evidence-in-chief handed in by tfie witnesses.

(1) The Chamber directors appointed separate Com-
mittees to prepare evidence on the costs of production
of (1) cereals, (2^ potatoes, and (3) milk.

(2) My evidence mainly relates to the cost of pro-
duction of cereals.

(3) I have prepared a statement of the actual cost
per acre of carrying on my farm of Niddry Mains,
Winchburgh, in the County of Linlithgow, in the
years 1913 and 1918.

(4) I have then made up an estimate of the cost per
acre of growing cereals — wheat, barley and oats.
The statement shows in detail how I have done so.
It might be argued that in view of the greater cost
of working the green crop and of the benefit accruing
to succeeding grain crops, the cost of working the
cereal crop should be placed at a lower figure, but,
on the other hrnd, the proportionally smaller cost of
working the Lay crop goes some way to equalise. I

explain n>y views as to this.

0 4

40

ROTAL COMMISSION ON AGRICULTURE.

17

, 1919.]

MR. H. AEMOCK and MR. O. O. MERCER.

[Continufd.

(6) I have also given an estimate of the cost* of pro-
duction for year 1919.

(6) On the basis of that estimate the following
prices would be required in order to do no more than
meet the cost of production (without providing any
profit) : —

Wheat per quarter of 504 Ibs. ... 58
Barley „ „ „ 448 Ibs. ... 60
OaU , 336 Ibs. ... 48

d.
0
3
9

(7) Although it may not be strictly allowable to put
down Income Tax as a cost of production, and I have
uot put it down, it ought not to bo overlooked that for
the most part the tax comes out of the profit of
production.

(8) Hie Scottish Chamber has approved of the
principle of the Corn Production Act so far as regards
guaranteed prices of cereals. The directors are of opi-
nion that unless adequate guaranteed prices are given,
there will very soon be less land under cultivation
than before the war. Labour difficulties, with in-
creased wages and shorter hours, increased education
and other local rates, will all tend to throw land
back to pasture.

(9) It will not suffice to confine the period of
guarantee to 1990-22 (the remaining years of
guarantee under the Corn Production Act). I lu
guarantee should extend to at least 5 years. As, how-
ever, it will be impossible to fix prices so long in ;i<i
vance, I suggest that there should now be fixed prices
for crop 1990, and that a responsible Committee be
constituted with statutory powers to fix prices for the
following four years. They should be bound to fix
and publish the prices for each year not later t!: m
September in the preceding year.

(10) In fixing prices for years 1990-32 regard should
be had to the fact that consequent on excessive and
cross-cropping, much land is dirty and will require
extra expense for cleaning. It should also be kept
in view that in order to clean the land it will ha
necessary to grow potatoes and turnips on which
there may be a considerable loss.

(11) We attach great importance to an adequate
guaranteed price being provided for oats, because if
this be not done, much of the secondary land which is
suitable to this crop, will fall out of cultivation. It
is certain that in Scotland, at all events, this is the
land to which we must look for maintaining pro-
duction.

TABLK No. 1.

SCOTTISH CHAMBER OF AGRICULTURE.
Ettimated Coat of Production of Wheat, Barley and Oatt.

Area under —

Wheat.

Barley.

Oats.

Green crop.

Hay.

Rotation.

Pasture.

Total area of Farm.

191J
1918

IN

66

94J

781

61J
116

90J
67

87
46i

359
374

48
29

4U7 acres.

4'U .,

Acreage under rotation, say,

Year

Wages:—

Amount paid in money

Ham-it allowance

Potatoes — 8 men 8 cwts. each

Increases affecting 1919, 10 per cent

Shorter day „ ,

National Insurance and Workmen's Compensation

Mitimaitd east per acrt in

Rent and rates, etc., per acre

Interest on Capital

Crop and Stock Insurance

Management

Repairs and General Smith work

Depreciation on implements

Saddler

Upkeep of buildings, fences, etc

Upkeep of hones-14 (1913, 12*. per week each ; 1919,
Me.)

Depreciation in do

Shorter day, 6 hrs. per week, say,

Wages as above

TABLC No. 2.

Kttimatni out in 11)13 a/

Cost per acre as per Table N«. 1

Dung exhaustion

Artificial manures

Seed

Binder Twine

Threshing, fuel, twine and mill
Thatching material only

Credit straw
Net cost per acre.

Gout per quarter In 1913
A*«— Average price in Edinburgh, 1913 .

1912.

360

370

370

1913.

1918.

1919.

£

t.

d.

£

1.

•1.

£.

t.

,/.

874

8

2

1,431

13

1

1,431

13

1

10

0

0

10

0

0

10

0

'i

8

0

0

20

0

0

20

0

0

—

—

143

0

H

—

—

143

0

0

21

10

0

27

0

0

M

0

0

£913

18

2

1,488

13

1

1,777

13

1

1913

1918.

L919

£

t.

d.

£

».

d.

£

i.

*

1

14

1

2

2

6

2

3

II

0

10

0

0

10

0

0

10

0

0

1

0

0

1

9

0

2

0

0

5

0

0

7

6

0

7

1

0

3

4

0

6

8

0

6

8

0

1

6

0

3

4

0

3

4

0

1

6

0

3

0

0

3

(i

0

1

3

0

2

G

0

2

1

I

4

3

2

8

6

2

8

1

0

4

6

0

•9

0

0

9

0

— .

—

0

e

(I

a

10

9

4

0

6

4

16

0

£6 17 1

Wheat.
£ t. d.
6 17 1
1 5 0

0 16 0

1 0 0
036
060
036

£10 9 1
3 10 0

£6 I ;i

27/10

32/8

36/4

10 16 3

Harlry.
£ •. d.
I! 17 1
0 16 0
0 16 0
0 18 0
026
o r, 0
036

9 16 1
1 18 6

7 17 7

31/6
29/4
33/11

11 16 6

Oati.
£ *. d.
6 17 1

0 10 0

1 6 0
0 16 0
026
060
036

9 18 1

2 14 0

7 4 1

22/2
23/11

MINUTES OF EVIDENCE.

41

17 September, 1919.]

MR. H. ARMOUR and MR. G. G. MERCER.

[Continued.

TABLE No. 2— continued.

Ettimated cott in 1918 of Wheat. Barley. Oatt.

& t. d. & t. d. & 3. d.

Cost, as per No. 1 Table 1015 3 10 15 3 1015 3

Dung exhaustion 2 10 0 150 100

Artificial manures 1 10 0 1 10 0 200

Seed 200 1 15 0 1 17 6

Binder Twine 060 040 050

Threshing, etc 0 10 0 0 10 0 0 10 0

Thatching, etc 050 050 050

£17 16 3 16 4 3 16 12 9
Credit straw • ... 476 2 4 0 330

Net cost per acre £13 8 9 14 0 3 13 9 9

Cost per quarter in 1918 53*. 9<f. 56*. 45*.

Ettimated cott in 1919 of Wheat. Barley. Oatt.

& t. d. £ t. d. £ .'. <i.

Cost per acre as per No. 1 Table 1116 6 11 16 6 1116 6

Dung exhaustion 2 10 0 1 10 0 100

Artificial manures ~1 10 0 150 250

Seed 200 1 16 0 1 17 6

Bind«r twine 060 040 050

Threshing, fuel, twine, and machinery 0 10 0 0 10 0 0 10 0

Thatching straw, ete. (only) 050 060 060

£18 17 6 17 5 6 17 19 0

Credit itraw 476 240 376

Net cost per acre £14 10 0 15 1 6 14 11 6

•

Cost per quarter in 1919 68*. 60*. 3d. 48* Id.

1913. 1919.

NOTE.— Wheat per acre 5 qn., Straw 35 cwts. ; Price 40*. 50*.

Barley „ 6 „ „ 22 „ „ 35*. W*.

Oats „ 6 „ „ 27 40*. 50*.

(Thii concludes the evidence-in-chief.)

10.093. Mr. Edwards : Looking at your evidence-in- 10,097. Are you of opinion that the price for the
chief, I should like first of all to have a statement as 5 years should be fixed at the beginning of the period
to the character of the Scottish Chamber of Agricul- of o years — every 5 years, or yearly, or in what way?
ture. IB it representative of Scotland as a whole. — We are of opinion that the prices ought to be
and what is the constitution of the Chamber? fixed 'each year, and that they ought to be fixed in
—(Mr. Mercer): It is one of our leading agricul- September; that is, before we arrange to grow the
tural societies in Scotland, its members are drawn crop, and that you should proceed now to fix a
from every part of the country — members who farm minimum price for grain, and then that there
in all the different styles of agriculture known in should be a Committee appointed to deal with each
Scotland — and in addition to the membership we of the succeeding four years.

have affiliated with us farmers' cluba and agricul- 1Q QQQ A minimum price, did you say? — A mini-

tural associations throughout the whole of Scotland, mum prjce.

so that in both ways we can get in touch with agn- 10,099. In the part of the world that I come from

culture throughout the whole of Scotland. we are y^fiy tenants, and I should like to know

10.094. In paragraph 4 of your ev.dence you refer whether it j/ ^ same in Scotland, or otherwise?—
to the greater cost of working the green crop and of No j thjnk W<J are mostly on u years' leases now ;
the benefit accruing to succeeding gram Crops, and jt Ufied ^ be a 19 years' lease, but it has been
you say you will explain your views as to i changed, and it is usually 14 years now. Sometimes
should like to have that explanation, please?— (Mr. t\loto ^ a break at the end of 5 years, or it may be at
Armour) : We deal only with three crops, namely, the t(le en(j of 7 yeare. Of course, that just amounts to
cereal crops. There are three other crops winch we a 5 Or 7 years' lease, but as a rule these 14 year*:'
do not deal with in these estimates, namely, the pota- ieaseB are not very often discharged.

toes, the turnips and the hay crop. In working the 1Q IQQ ^ that ^ practice generally in Scotland

hay crop there is not the same expense that there ia js f<^ ^. farmer to be secured for a term?— During

attached to the working of the cereal crop. Therefore • currency of his lease.

we think that a proportion of the expense oughi ' . evidence-in-chief the

be put to the potato crop on account of the great 10,101. «<>u ^^ l AoM like to have

additional labour required for the crop. In 1 1 . further developed ?_jOf

way we want to equalise between the , > J~ praobicaUy getting a day

On the other hand the cereal crops benefit 7«T »a, ^ • Qur JJ than we* ^ -n 1913

terially from green cropping; indeed is almost H£ conditions are more onerous now in the

essential if you want ix> have gram crops of (,rapioyment of labour. I believe we do not get the

quality and quantity to have green crops and , f uif J^ure of work that we engage for; the ten-

the land. Therefore we think that as these crops : ^ ^ rather ^ kn<)ck off a few mmutes befoTe

inter-dependent upon one another w« might take the ^ proper time of stopping, and in addition to

cost as very much smaller in all cases. ^^ meaj ^ours have been added. These things

10.095. You mention here the prices that woi; have intemlpte(j tfce working of the farm labour,
required to meet the cost of production without pr< ^ ;t ^ a BeT{ous consideration for farmers who
viding for any profit, 58s. a quarter for wnea <x)d m& horses to loge a day in the week
60s. 3d. for barley, and 48s. 9d. for oate. Those are ^ ^ »Jjj of tj^fr horses -^^ your fields are
your figures shewing the cost of production prs distance away from the steading it is a very
cally without any profit at all on these various crops: ^ ^ ^ t{me bpcauge you have to send your

-Yes. horses out to these distant fields and you have a

lO.fKHJ. KurU,,r.on you say: "It «g»^,,"|« jb^Sr time to do the work in. All that militate-

to confine the period of guarantee to 1920- aeainst the farm work. In addition, tlie men »r«

how long a period do you think the guaranteed price £ work overtlme unleB8 they are

•hould be given?— Five years, I think.

i-j

ROVAL COMMISSION ON AGRICULTUKK.

pUmlxr, .

MK. H. AuMuLK am' MR. O. G. MEXCER.

[L'niUinufd.

rwrjr well paid for

although you do want to pay them well for it they
do not care about doing it at all. We have all
three difficulties to contend with.

10.102. You refer also to the increased rates of
education. We in this country are possibly behind
you in Scotland, and I should like to have your
view* a* to education and its effect upon the working
men on the farm* and also upon farmer* themselves?
— The only experience we have at present is of the
cost of education. We know that that has practi-
cally men 50 per cent, on account of this new
arrangement. As far as the new Education Act is
concerned with regard to farm working, we anti-
cipate that it will very materially affect it. As I
say, we have no experience of that yet, but judging
from what happens in other employments, we think
that it will very much restrict the labour of young
people on the farms. We have to allow them away
to attend these evening classes for two hours a night,
or for two hours a day four days a week. We anti-
cipate that that will increase our difficulty in getting
young people on to the farms.

1 1 >. 103. Referring hack to the responsible Com-
mittee which you suggest should be appointed to fix
the prices every year during the 5 years' course
which you propose, what kind of Committee would you
suggest — how would you constitute the Committee?

I \<onl(l rather leave it to this Commission to
fix a Committee, but if I had to suggest the. consti-
tution of it I would suggest that not only the interest
of the farmer and the farm worker, but also the
interest of the landlord should be represented on the
Committee.

10,104. Do you mean that the State should guaran-
tee wages to tne labourer which is practically already
guaranteed — wages and a profit to the farmer, and
also the rent to the landowner? — Certainly.

10.103. I presume you are a farmer yourself?- 1 am.
1".106. In view of the fact that you ask the State

to undertake such burdens as those, do you think that
- ;.• will do it without having

absolute control of the farms, and farming the land
and everything else? — I would not suggest that they
should have absolute control, but I think they would
he entitled to get certain figures from farmers \\hi.h
would ju-tify them in fixing these minimum prices.
1 would u*k for »mch information from farmers as they
could give. I do not think 1 would trouble them to
give a complete balance sheet of their farm, because
with the present generation of fiirmers I think that
would be impossible; you will never get them to give
iplete balance sheet of thoir farm; the men are
not trained to do it, and unless they kept clerks to
provide it, I do not see how you could get that from
farmer*.

10.107. Not even in Scotland? — Not even in S<-.>t
land.

10.108. My point is this: if we recommend the
State to giro the guarantees that you ask for, would
you bo prepared to allow your farm to be put under
complete control, similar to what was done during the
war— that there should be an Order upon you to
plough up BO much land and to cultivate it in a
certain way, on similar lines to what was done during
the war? — I am afraid that would be impracticable :
you could not exercise complete control or you world
destroy the whole industry.

10.109. l)o you really think that for the Si

fix pricm in this wav is practicable. Do you, as a
farmer, favour the idea of the State stepping in in
>ay and fixing the wages and prices and every-
thing in Iho manner suggested by you? I would
rather not hove it at all, but at the same time \<>u
have got to face the difficulty that unless you <1«
something of that kind, the whole of the land will go
out of cultivation : the expenses of the cultivation of
Und nt tho pr«*ent time are enormous.

I'M 10. Have you paid any attention to what is the
likely trend «>f world prices in the future, w ith regard
iin rroj** Judging from past experience, when
farmer* had to accept from about 23*. to 80s.
for potatoex, and from 20*. to 25*. a quarter for wheat.
and from 38*. to 86*. for fat cattle, then of course we
farmer* who have come through that period anticipate

::...i the tame thing will happen again unions tl.
something to stop it; that is what we are afraid of.

10.111. It has been asked here, and 1 will put t!,.
.-.amc question to you ; assuming that the. State .should
follow your advice and gi\<- tlie i..nn. r* this guarantee
•11 round, do you not think that other industries will
ask for the same thing — the manufacturers • f .
menU and of all other HI 1 es, but I think it is
especially in the farming industry if the country i-
U> go on at all, that the rural population ought to be
encouraged for the purpose of supplying the bone and
MUCK for these industries of which you talk. The
farming industry has a different claim altogether up- n
the nation. If it is to go on and to produce food
for the men who work in those other industries,. and
to produce food for the country, then you mu •
s:<ler whether it is to still go on, or whether it i- to
sink.

10.112. Assuming that no guarantees be given and
that we follow the same path as before, what will be
the result in Scotland ?— The result in Scotland will be
that every farmer will hurry to put his land down to
grass. He cannot continue to farm unless he reduces
his labour bill. I know, in my own case, my first
operation would be to put away one-third of my
horses and one-third of my men and lay my fields
down into grass. Instead of growing potatoes and
cereals. I would produce grass and feed my land
through the grass. I simply could not continue to
produce potatoes and fat cattle under the present
circumstances or what we see in the future before us.

10.113. On account of the cost of labour? — And
other material — manures.

10.114. Assuming you did, what would be the result.
Do you think you would be able to produce a larger
quantity of beef and mutton? — Certainly not — a
smaller quantity. It has never paid the farmers in
Scotland to produce beef and mutton — beef especially.

10.115. What has it paid them to produce?— Of
course some crops pay and others do not pay, but we
all know that the man persists in feeding the cattle.
There are some years in which he comes out all ri^lit,
but, as a general rule, he loses money. He prr

the manure from the cattle at an enormous expense
and the?i he is recuperated through his green crops
and his cereal crops. That is where he produces his
profits, not in the feeding of cattle.

10.116. Assuming you do not cultivate at all, where
would the profit como from? — I would not have the
expense; it is the expense that is going to run away
with the thing — the labour and the cost of mair-

10.117. Your remedy is that the prices of corn,
wheat, oats and barley should be fixed by a permanent
Committee ? — Quite.

10.118. Mr. Duncan: Has this statement that you
have put in been before the Committee of the Cham-
ber?—It has.

10.119. Is this accepted as the statement of the
Committee?— Yes.

10.120. Is what you say in paragraph 4 and which
you have explained here to-day the view of tho Cham-
ber as to the method of arriving at the cost of the
production of cereal crops — that is to say simply
taking the same cost for all crops? — Yes.

10.121. Is that the view of the Chamber?— The
difficulty is in taking a crop by itself and putting
down so much for ploughing and so much for har-
rowing and so much for each of the operations. The
difficulty is, whether these operations are put d<>\\ u
with a view to profit or whether they are put down
as the net cost. The way it is dealt with here is it
is the net cost, and the wages cost which is the high
cost, and we spread them across the three crops. We
think that wo can only arrive at a true estimate on
those lines.

10.122. I am not questioning the validity of your
method ; I simply want to know whether this is the
method adopted by the Chamber after consideration?
—It is.

10.123. The figures you have given us are the actual
I for your own farm? — Exactly.

10.124. How many men had you employed on the
farm in 1913? — I could not tell you that. I had only
eight men employed that were getting benefit*.

MINUTES OF EVIDENCE.

43

17 September. 1919.]

MR. H. ARMODR and MR. G. G. MERCER.

[Continued.

10.125. You do not know how many men you em-
ployed in 1913?— No, I have not that information

10.126. How many horses did you have? — Six com-
plete pairs.

10.127. How many men have you employed on the
farm at the present time? — Eight men, two boys, and
about eight or ten women.

10.128. You cannot say whether you have more to-
•day or less than you had in 1913? — No, I cannot; I

expect I have less.

10.129. What have you included in the charges here?
Are these the total wages of the whole farm?— Yes,
these are the total wages.

10.130. You have six horsemen, I suppose, at
present? — Yes.

10.131. Are the boys put on the horses? — Yes, as a
rule

10.132. Have you a steward? — I have.

10.133. A cattleman I'— I have not a cattleman just
now.

10.134. Is there anything in these figures allowed
for cattlemen? — No.

10.135. The women workers are included? — Yes.

10.136. Can you tell us what the rate of wages paid
to ploughmen was in 1913? — £1 a week.

10.137. And the rate in 1918?— 41s.

10.138. And the rate for your women workers in
1913?— 10s. a week.

10.139. In 1918?— £1.

10.140. So that you have an increase of 100 per
cent, in the rate of wages? — I have — and more now.

10.141. There has been an increase in the actual
amount of wages paid of 63 per cent? — Yes — I suppose
I may take your figures as correct?

10.142. So that you are working with a considerably
reduced staff? — I think I am.

10.143. In view of that do you still stand to your
statement that you are getting one day a week less
work from your men, that they are knocking off before
time and that they are having their meal hours, and
that they are not caring much about working over-
time?— I do.

10.144. With a shorter staff and with a larger area
under cultivation, you still say you are getting less
satisfactory work out of the men? — I have a less
acreage under green crop ; there is 30 per cent, less
green crop there.

10.145. In 1918 you had 29 acres of pasture, as
against 43 in 1913; you had 116 acres of oats in
1918 as against 61J in 1913 ; and 67 of green crop as
against 90J in 1013?— Yes.

10.146. Your wheat acreage in 1918 is greater, your
barley and your green crop are less, and there is a
big increase in oats in 1918 and a big decrease in
hay in the game year? — Yes.

10.147. But you have a little more rotation acreage
in 1918 than m 1913?— Yes, cereals.

10.148. The rate of wages rises over 100 per cent.,
and yet you say you are not getting the same labour
to-day out of the men as you were then? — No, but
you must consider that we are finding it increasingly
difficult to get forward with the work, and we know
if we are to continue'this we have got to put on more
men, and not only more men but more horses.

Mr. Mercer: There is another point that always
affects labour on the farm, that is the weather; and
what Mr. Armour has felt, along with many more
farmers, this year is that we have laboured under
the very best conditions as regards weather for get-
ting on with work. Never in my experience have we
had HO few stoppages as we have had this summer,
and last winter also

10.149. For what period are these wages taken?—
(Mr. Armour) : From the llth November.

10.150. Your 1918 figures are from November, 1917.
to November, 1918 ?— Yes.

10.151. So that Mr. Mercer's statement as to the
remarkably good summer does not affect that? — (Mr.
M freer) : I was referring to the last column. (Mr.
Armour) : We had an open winter for ploughing.
C.Vr Jtercer) : We have had two very good winters.

10.152. I suppose you engage your ploughmen in
the month of MayP — (Mr. Armour): Yes.

10.153. And you engage the number of ploughmen
you want for the normal working of the farm? —
ifes.

10.154. If it happens to be a good open winter
for ploughing, you do not have any less wages bill
than you do if it happens to be a bad winter. That
is the case, is it not? — Yes, but there is another
element that enters into it. Prior to 1918 we had to
deliver our hay to Edinburgh, a distance of 10 miles.
That took up a considerable time with the men and
the horses. In 1918 the Government bought the hay
for the army, and some of the straw too, and it was
baled and sent to the Railway Station and, therefore,
we had not the same amount of labour in delivering
our hay in 1918 as we had before. That would
account for the difference to a considerable extent.

10.155. Would it account for the difference in wages
during that period? — Yes, it would.

10.156. Can you tell us when you shortened your
staff? — I have not shortened my regular staff; I
may have shortened my casual labour.

10.157. Your regular staff upon whom the operations
of the farm depend is the same to-day as it was in
1913? — Yes, but we have to employ a lot of casual
labour.

10.158. Is it as regards the casual labour that you
make the statement that you are now getting one
day's work a week less? — No, both.

10.159. Is it the casual labour that is working un-
satisfactorily, or the regular staff? — I would not say
that the labour is unsatisfactory at all. What I say is,
that with the shorter day we are certainly getting less
labour, and it is affecting the farm work very materi-
ally. I do not deny that it is quite a good thing for
the men to have more leisure; we are all in favour
of that, but that is one of the difficulties we have to
get over as farmers.

10.160. You put an estimate here in your 1919
figures of 10 per cent, increase in wages. Is that an
anticipation of what may happen, or what increase
are you allowing for there? — I have allowed for an
increase on the ploughman's wages of 3s. on 4K.
which is about 7$ per cent., and on the woman workers
I have allowed 3s. a week on the £1. which is 15 per
cent., so I took an average of about 10 per cent. I
thought that would come about near the thing.

10.161. Are your women being paid 24s. a week now?
—33s.

10.162. How many women do you employ regularly '?
— Usually 8 to 10 women.

10.163. Your 10 per cent, is a rough figure ; it is not
accurately worked out? — It is a near approximation,
I think.

10.164. If you revise the figure again. I think you
will find that your percentage is not strictly accurate?
— I am certain it would work out all right for the
year.

10.165. You take 10 women at £1 a week, and six
horsemen at £2 Is. a week, the increase in the case
of the horsemen is 7J per cent., and in the cnse of
the women 15 per cent., and you say that the total
increase comes to 10 per cent. I submit that your
percentage is not quite accurate? — There may be a
little difference.

10.166. What does the actual shortening of the
working day represent? — Six hours in the week.

10.167. So that you are not getting one day's work
less a week? — As compared with 1913 we are.

10.168. In 1913 in your district the Saturday half-
holiday was general, was it not?— Not quite.

10.169. I think it was in May time of 1913 that the
Saturday half-holiday came into operation? — I think
you are wrong.

10.170. I am examining you at the moment of
course, and it is not for me to give evidence. These
six hours were reduced at the May time this year? —
Yes.

10.171. What number of extra hands did you em-
ploy at the May time 1919, as compared with the
number employed in 1918. I am referring to the
regularly engaged servants for the 12 months? — Th>'
number of my regularly engaged servants is verv much
the same — that is the men servants ; the women vary
considerably.

10.172. I suppose most of your women would bo
bound ? — No, they are not bound at all.

44

ROTAL COMMISSION ON AGRICULTURE.

n

LIU

MR. H. ARMOUR and MR. Q. O. MKRCBR.

[Continufd.

io.l.'J. Ibejr form part of your casual labour.
They are all casual.

lu.lN. Ihu increated cost ol 1113 is an increased
00*1 in your Mutual labour;-- It is an increased .
labour, including casual labour.

lo,i... It \uu have not increased the iiuml>
><>ur worker*, and allowed the 10 pur cent, increase
to tho rugular workers, this increase must be due to
the casual labourers r— It is partly duu to them.

10,170. What increase is due to the regular workers!'

I hare not worked that out.

10.177. Is it included in the increase of wage* given
at the May timer1— Yes.

10.178. Uut you hare already included that up
above. You have allowed £143 for the increases
affecting 1919—10 per cent. 1 understood you to say
in reply to my question that that allowed for the
increase of 3s. to the ploughman and 3s. to the women
workers— that is to say, those regularly employed :--

10.179. You then allow £143 for the shorter day.
You said in reply to my question that you had no
increase in yo-ir regular staff. That is, therefore,
an increase in respect of the casual workers P— They
hare got the allowance too.

10.180. So that the £143 is an increase in respect
of the casual workers P— Yes, together with the main
workers.

10.181. I waut to get this clear. If it includes the
increase to the regular workers, how can you put in
two items, one to cover the increase on the regular
workers and another item to cover the effect of the
shorter day?— I think I am entitled to do that. If
you give a shorter day it costs you so much more
to do the work ; you get so much less work in the day.

10,162. If it costs you more to do it, I ask you
to turn again t«> your figures. You state that the
total amount of wages paid on your farm in 1913 was
£874?— Yes.

. You have already stated that there was a
shortening of the working week sometime during that
period because of the Saturday half-holiday beinjr
given?— Yes.

10,184. In spite of that fact, with an increase in
the rate of wages paid of over 100 per cent., the
actual increase of wages paid is only 63 per cent.
In the fact of that how can you say the decrease in
the number of hours worked increased the actual
amount of wages paid P— I do not quite follow your
question yet.

l<>.lH/>. I will put it again. In 1913 the actual
• ages paid were £874?— Yes.

10.186. In 1918 they were £1,431?— Yes.

10.187. That in an increase of the actual amount of
money paid in wages of 63 per cent. P— Quite.

. The increase in the rate of wages during
Ifcat time was over 100 per cent., so that the in-
creased rate of wages paid does not show itself in
» actual amount of wages paid— it does not show
th. same percentage P-No, but it shows it in less
rk, because, at I explained to you in the case of
hay and the straw, instead of that having to be
* away to Edinburgh 10 mil,* it was sold to
Government and delivered to the railway station.
the working of the farm wry

for » '"ffar'-nce of 37
. account for a considerable

1". 190. Doe. it account for 37 per cent.?-I cannot

" -»" —••• •••- '

I '.II. not

it i on- tiling that mad, on<.
Vrmoiir's \,,iv i..,i,|ih.
J m«it of UN MI 1918 were working
"«H.v I wa. vory ro

• '•» !•' «l:tv | have
.. m.-n -orkmu -n my f«rin th.u, | |l:l(, )aKt

5ttstttri:i2ft1fti<sjr2:

the labour is being kept forward; but without them 1
am afraid it would have been very much behind.
That is why we did not challenge those figures.

10,193. Coming further down in your figures, you
MOW an increase in rent and rates between 1913 and
1919 of 8s. lid. per acre?— (J/r. Armour) : 1 may ex-
plain that in this wu.y : if the present cost of rates and
taxes and also the upkeep of buildings is to be borne
by landlords, I put that in for the purpose of showing
that in fixing a price it would require to be taken
into consideration. That is the only reason 1 have for
putting the increased rent there..

10.193. Does that answer also apply to the figure for
1918, which shows an increase of 8s. 5d. per acre over
1913?-Yes, that is right.

10.194. So that the figure of £2 2s. 6d. is not an
actual figure? — It is not.

10.195. Are there any other of your figures in this
-statement which are not actual figures taken from
your books? — No there is nothing else.

10.196. All the other figures are actual figures?

Yes, except the depreciation of horses; that is an
estimate of the effect of the shorter day as regards the
horses.

10.197. At what rate do you take your interest on
capital? — 5 per cent.

10.198. Reckoning your capital as £10 to the acre?
— Quite.

10.199. Your depreciation on implements is also an
estimate? — Yes.

10.200. At what rate is that taken?— It is taken
from my experience of the cost of upkeep.

10.201. On what basis do you allocate your horse
labour to these fields— in the same way by taking the
total cost of the keep of the horses and dividing it by
the number of acres?— Yes. I have made no attempt
to allocate the particular field the horse is working in
I have taken the whole working of the farm as a farm

le estimated cost of the keep of the horses.

10.202. You make an estimate of the total cost of
the keep of the horses?— Yes, I estimate that they con-

ume 15 Ibs. of hay per day, that is 105 Ibs. per week,
« i£ / a Ow(" that amo"nte to 7s. 6d. Then I allow

Ibs. of oats a day, that is 1 cwt. per week at 50s
which amounts to 16s. 8d. That gives you a total of

-•l-i. I'll.

10.203. Coming back to your evidonce-in-chief,
submit that to cover these costs as given by you

here, which include depreciation, interest on capital
and management, a price of 68s. per quarter for wheat
13 required? — Yes.

10.204. Is it your view that the Government are to
guarantee this price for the year 1919 on the basis of
the Corn Production Act?— That is so.

10.205. And that in the event of the market price
being higher than that, the farmer will be left free to
take what profit he can get?— No, I think that it

in ™ T ?ver a COTtairl P">fit to the farmer.

10.206. I do not quite follow you?— These are the
bare costs, you see; it does not include profit to the

™ ™- t J.11' and * think he ouSht to have some profit

0 20, . May I suggest to you that the method which

you have taken to arrive at your costs does not enable

us to say whether there is any element of profit in -t

>r not, and before we can take this method of arriving

at costs we should have to have a complete balance

slieet of the farm showing what the farmer is making

on the whole rotation. Would it not be possible that

the case of a guarantee of this price you might be

making your profit on other crops?— That might be

»te possible— indeed, it is a general rule. A farmer

9 sometimes, but ho makes it up on another. Every

the yield is not the same; you may have more

have f«!sBPOr BCre °"e year> and another year -vou m;»r

10,208 So that this method of arriving at the costs
may Includo profitp It mj ht includeg fifc 2,^5

nave an increased yield.

' "'"" View * that this Prioc is

MINUTES OF EVIDENCE.

45

17 September, 1919.]

MR. H. ARMOUR and MR. G. Or. MERCER.

{Continued.

10.211. That would be about 2s. on the quarter for
wheat? — Yes, that would be about it.

10.212. 60s., therefore, is the figure you say would
cover profits also? — Yes, it would require to be not
less than that.

10.213. In the event of the market price being, let
us say, 70s. a quarter, your view is that the fanner
should be allowed to sell at 70s. and retain the profit ?
He would be getting then, according to your figures,
12s. a quarter profit? — That would satisfy the farmer
all right.

10.214. Do you think it would satisfy the general
taxpayer? — That I cannot say, but as a farmer I
should quite like to have 70s. with a guarantee of
60s. ; I admit that.

10.215. Your considered view, and the view of the
Chamber of Agriculture, is that the farmer ought to
be guaranteed a price which will cover his costs, and
give him interest on his capital and payment for his
management and a profit in addition? — Quite.

10.216. He is to be guaranteed that by the State? —
Yes.

10.217. But in addition the farmer, if the markets
»re favourable, may take any higher price? — Quite.

10.218. You suggest that method for wheat, barley
and oats?— Yes.

10.219. Has the Chamber considered the question
of applying it to all farm crops? — The Chamber con-
sidered that it ought to apply to at least potatoes,
because the potato crop is a very expensive crop to
handle. It is also an essential crop, and although
I do not say that we should have a guarantee of a
certain price for potatoes, I think we ought to have
a guarantee of a minimum price, which would show
no profit to the farmer, but would enable him to
carry on, and that we should be guaranteed a market
for our potatoes — that there should be machinery set
up to utilise the potato crop. We know that wo can
grow more potatoes than can go into domestic con-
sumption, and if farmers are to be left with a great
quantity of potatoes on their hands you may depend
upon it that the green crop will fall, and as the green
crop falls so will the cereal crop ; so that you require
to deal with the potato crop, too.

10.220. What about milk?— I would rather not
answer questions with rogard to milk, because I
really do not know anything about milk at all.

10.221. Has the Chamber considered the question
of a guaranteed price for milk?— (Mr. Mercer) : Tho
Chamber has a Committee sitting on that at the
present moment, but there has been no time to go
into the matter yet.

10.222. Has the Chamber considered the question
of guaranteeing a price to the beef producer? —
(Mr. Armour) : No, they have not considered that.

10.223. I notice in your statement here you state
that the Soottkh Chamber has approved of the
principle of the Corn Production Act so far as the
guaranteed prices of cereals are concerned? — Yes.

10.224. What exactly is the meaning of that;
there is a limitation to their approval? — We approve
it thus far, that we approve that the agricultural
worker ought to have a sufficient wage for his work
on the farm. We think that the farm labourer
ought to be paid as good a wage as the indus-
trial worker. We approve of that principle,
and we also approve of the principle that if you are
to attain these ends then you have got to have
something like the Corn Production Act. We
approve of it on those lines.

10.225. Why is the approval limited to guaran-
teed prices for cereals? What part of the Produc-
tion Act do you not approve of? — I do not say there
is any part that we do not approve of, but we
mainly approve of that to attain the end that we
want.

10,228. That end being? — Increased wages to our
workmen.

10.227. Is it really the aim of the Scottish Cham-
ber to ^et a guaranteed price in the interests of the
farm workers in Scotland, so far as wages are con-
cerned ? — Ortainly.

10.228. That is their sole purpose? — That in one of
our purposes.

10.229. What guarantee has the worker received
under the Corn Production Act — what is the mini-
mum rate in your district? — What advantage have
the farmers received under the Corn Production
Act? They have received none.

10.230. What is the minimum rate in your dis-
trict at the present time? — The minimum rate of
wages for ploughmen is 44s. a week.

10.231. Under the Corn Production Act? — I beg
your pardon — 36s., I think.

10.232. May I put it to you that the Corn Pro-
duction Act has had so little effect in guaranteeing
wages in Scotland that you, as a prominent farmer,
active in all that concerns farming in your district,
do not even know what the minimum rate is? — I
know that the minimum rate fixed by the Wages
Board is 36s. a week.

10.233. What is the actual rate you are paying
to your ploughman? — 4-ts. a week.

10.234. With any additions? — Yes, there are cer-
tain perquisites, free house and potatoes.

10.235. What do you value his perquisites at? — 1
have no doubt I could get £10 for his house just
now, but suppose you value it at £6, and his per-
quisites I have valued according to my estimate —
his potatoes and his harvest allowances.

10.236. That is £2 10s. and £1?— Yes.

10.237. That is, roughly, about 4e. a week?— Yes.

10.238. So that the workman himself, without the
aid of the Corn Production Act at all, is able to
secure a wage of £2 8s. a week, whereas the Corn
Production Act secures him 36s. a week? — Yes.

10.239. Do you seriously suggest that the approval
of the Corn Production Act by the Scottish Chamber
of Agriculture is in order that they may be able to
pay their men a proper rate of wages? — Yes, but
Oimtm we. can get it out of the land in the shape of
crops we cannot pay our men any wages; we are
not confined to the minimum price now we are
getting far above it, otherwise we could not pay
these wages.

10.240. In other words you are dependent for your
ability to pay wages not upon the Corn Production
Act bnt upon the market conditions of to-day? — Yes,
that is so.

10.241. What does the workman depend upon for
his wages, is it not also the market conditions? — Of
rourso he has the general market for his labour, and
if he can get more in another industry he naturally
wants to shift where he will get more money.

10.242. He is trusting to the market rate? — Yes.

10.243. Has there been any demand from the work-
men in Scotland for a guaranteed minimum such as
is provided under the Corn Production Act? — I can-
not say that there has — no, I do not think so.

10.244. So that the Chamber is much more con-
rorned about guaranteeing the wages of the workmen
than the workmen are themselves? — Farmers know
that they will not get labour unless they give the
market rate, and they are unable to do that unles*
they get a price for their corn?

(Mr. Mercfr) • The Chamber is very anxious to be
sure that there is the ability to pay the wage to tho
workman.

10.245. You suggest that there should be. some statu-
tory committee appointed for the purpose of fixing
prices for the following four years, and I think you
said in reply to Mr. Edwards that the three interests
of farm-workers, farmers and landlords are to be repre-
sented on the Committee from time to time? (Mr.
Armour) : Yes.

10.246. Does the Chamber consider that the con
sumer ought to be represented on the Committee?—
Surely.

10,247., How would you suggest the Committee
should be formed : in what proportion would tho
various interests be represented ? — I do not know that
[ am competent to give an opinion upon that point.

10.248. I understand that this has been adopted by
your Chamber, and if your Chamber is a representa-
tive body of agriculturists in Scotland anxious to
advise as to how these things should bo done they
have surely gone into some kind of scheme? — I should
think that they should have equal representation.

10.249. Each section ?— Yes.

ROTAL COMMISSION ON AGRICri.Tl'KK.

17 StpUmbtr, 1919.]

MR. 1). ARMODR and MR. O. O. MKRCER.

[Continued.

10,350. Surely tin- landlords and farmers would
hare the same amount of representation as the con-
sumers and workers?- Yes.

10351. In reply to Mr. Kdwards I think you stated
that you ought' to hare guarantees not :
the farmers' price but a guarantee which would secure
a rent to the landlord and a wage to the work.r.-

V.

30,252. What method do you propose should be
taken for ensuring that the landlord is to get a
sufficient r. in :- I would consider the obligations that
a landlord has to meet in the shape of the upkeep
of his property and the upkeep of his buildings; he
has to equip the Innd which is n very serious matt' r.

10.353. And that a definite amount should bo allo-
cated in the cost of production to the rentP — Yes, I
should say so.

10.354. Not based upon the price? — It would require
to be based upon the price.

10.355. You would not fix Ihe rent first? You
might do it in that way.

10.356. It would not bear any relation to tho
amount of the rent, that is to say.' if the guaranteed
price rose, the rent would not \\- rise, in
proportion? — Under a lease the rent would" not

but in the. case of n yearly lease it might rise and
fall— that is your point.

10,257. You suggest the rip; ointment of a statu-
tory committee for fixing prices, and you say that
the price fixed should contain a guarantee to "the
farmer. That I take it, from what you have stated
already, is to rover his costs of production, with
the addition of a profit to the farmer. I think you
have already said that?— Yes.

10,358. In arriving at the cost of production to
the farmer you have to allocate a certain amount
for rent?— Yes.

10,259. Which would be quite independent of tho
other costs of production?- Quite.

10,360. The method would be to find out the in-
creased outlay on the part of the landlord, and he
would get his rent raised accorc! v es.

10,201. How would you propose to fix tho remunera-
tion of tho worker so that he would be guaranteed
something? — There is machinery for that already
under the Corn Production Act.

10.362. As I have already {minted out to you, when
farmers are getting prices much above "even tln>
figure you are asking for here as a guarantee, that
machinery fixes a rate of wage 12s. a week below
what your workmen can get in the market. D<
think there is any guarantee there for the workers? —
Yes, in this respect, that the farmer is getting a
bigger price than is held out to him under the Corn
Production Act, and therefore ho shares his increased

with his labourers.

10.363. You are asking for a guarantee which shall
cover the cost of production and give a profit to
yon?— Yes.

10.264. You are prepared to leave the workmen
to the machinery of the Corn Production Act which
fixes the minimum rate of wages 12s. below the present
market rate:- The Corn Production Act fixes a
minimum price for the produce which is greatly below
the market pri<-e of the produce, and therefore the

hman is getting the benefit of the higfifer price
thnt we as farmers are getting.

10.265. You fixed your wages in the month of May,
^ es.

Hi'.?'*;. Wh:it guarantee at. that time had you with

I to price ? -We had only tho Corn Production

A. i by way of a guarantee. Of course, we know that

unlem we paid these figures wo would not get the,

men.

10.'.' her words they were not sharing in

any guarantee thnt you h'ad' Warn.- there wns no
guarantee in operation at all You were simply will-
ing to pay the market rate independent of' what

got. for your crops?- Y,-s tint it «
have operated as soon as the next year came round.

10,268. Were you present w hen the rate was '
in your district that year?

in 2»». I think y w wore present. Mr. MercerP—
(Mr. Mtretr). Y.

10,270. Is it not the case that the farmers stated
then that they exported to get a very much lower
price for their crops tin?, Vr:ir :- There were
ments made backwards and forwards which [ bine
no copy of to-day, that it was possible that there
might be a fall.

10,371. They argued against an increase on those
grounds, but in spite of the fact that they did not
know what the price was going to be they raised
the wages. It wa« a market rate whirh the men
secured entirely independently ot sharing in tli<«
farmers' profit?— (Mr. Armour): It is the market
price we are getting for the grain to-day.

10.272. You have no fn th'-r guarantee to offer to
the workers than the Corn Production Act and the
Wages Board under the Corn I'm <u, -timi AetP — Tho
principle of the Corn Production Art. \\V ,j
think that tho guaranteed prices under the ].'
Corn Production Act will bo of any use at all.

10.273. Are you prepared to take a guaranteed
price based on the minimum rate of wages under the
Corn Production ActP — Yes, I do not see any •
tion to that.

10.274. What would be the effect if you based your
cost on the 36s. instead of 48s.? — The farmer would
require to take the risk.

10.275. I think you stated in reply to Mr. Edwards
that control would be quite impracticable to the
operations of tho farm ? — Severe control.

10.276. Would you favour any form of control that
the farmer would he under in return for his guar-
antee?— I would much rather not have control at all,
but if the farmer is to be guaranteed a price for liis
grain then I cannot see but what the farmer must
submit to some control, but I would make it as
limited as possible.

10.277. What would the nature of the control be?—
The nature of the control would lie that he would be
required to f&rm his land according to the best
methods, and that he would have to conduct his
operations so that there could be no fault found
with him.

10.278. But he would be free to grow any particular
crop he liked so long as he was farming properly ? —
Certainly.

10.279. You would put no limitation upon him in
that respect? — No, not in producing crops.

10.280. It would not necessarily mean the produc-
tion of cereals; there would be no compulsion upon
the farmer to grow cereals? — If you do not grow
cereals I do not know what you arc going to grou .

10.281. You make your profit on the cereals, do
you? — To a certain extent. You will not grow them
if you do not make a profit on them.

10.282. You want a guaranteed price, but at the
same time you want the farmer to be left free to
grow whatever crop he pleases so long as li
farming his land properly? — Yes.

10.283. You have stated that it does not pay the
Scottish farmer to produce beef and mutton? — Yes.

10.284. Are you applying that statement generally
to Scotland or only to the corn growing districts,
such as tho Lothians? — I am applying it to general
farming on the four course rotation, feeding your
turnip crop off and making manure for the sue

ing crops. I do not apply it to grass land at all.

10.285. Do you mean to say, taking Scotland
generally, it does not pay farmers to produce beef
and mutton?— Speaking generally, it has not paid
arable farmers working on the four shift course to
produce beef or mutlnn.

10.286. Will you explain to the Commission how
it was that the counties which were principally
engaged in producing beef were counties which were
able to keep tlie land continually under the ploii: b
and did not let it go down to grass? — Was it worked
on the four cro™ rotation?

10.287. Take Abcrdeenshiro, for example?— Is it
the case that Aberdeenshirc is worked on a four shift
rotation?

10.288. No, I do not think it is?— It is the four
shift rotation I am speaking of.

MINUTES OF EVIDENCE.

47

17 September, 1919.]

MR. H. ARMOUR and MR. G. G. MERCEK.

[Continued.

10.289. You are applying this statement to the
corn growing lands? — I am.

10.290. It does not apply generally to Scotland P —
No, not to grass land.

10.291. I do not say grass land. You want this
statement limited purely to the corn growing dis-
tricts?— I do.

10.292. Mr. Cautley: Would you tell me, Mr.
Armour, how many members you have in the Scottish
Chamber of Agriculture? — I think, with affiliated
societies and altogether, it is a good bit over 10,000.
(.Vr. Mercer): I think it is nearer 14,000 with the
affiliated societies.

10.293. Without the affiliated societies, how many
is it? — Direct members, somewhere between 3,000 and
4,000, I think. I could not just guarantee those
figures.

10.294. That is near enough for my purpose. Are
you appointed by them to come and give evidence on
behalf of the whole of Scotland?— (.Vr. Armour): We
are, so far as the Scottish Chamber is representative.
ID all probability you will have the Farmers' Union
here as well; but I do not know.

10.295. The Farmers' Union is a different body?—
Yes.

10.296. Is that the same as the National Farmers'
Union of England? — I think so. I think it is on the
same lines.

10.297. And we shall see somebody from them? — I
do not know ; but there is a body such as that in
Scotland.

10.298. If the Scottish Chamber of Agriculture
deputed you to come and speak for the whole of Scot-
land, why have they selected your farms? — They did
not select my farms, but they asked several farmers
to give a statement that they could submit to this
Commission, and I was one of the farmers that sub-
mitted a statement, which is here. There ere other
farmers who did the same thing.

10.299. I notice your statement is not a balance
sheet?— No.

10.300. Simply an account of different expenses? —
Quite.

10.301. Where is the farm?— It is 10 miles from
Edinburgh to the west.

10.302. Which county?— Linlithgow

10.303. Is it good land?— It is fair average knd.
My farm is rather a heavy farm. It is not n good
potato farm. It is too heavy for potatoes.

10.304. Can you plough it with two horses? — Yen.

10.305. What is the rotation of it?— Four shifts.
If you begin with hay

10.306. Is that clover?— That is clover. We cut it
for hay. Then after that we usually follow with
oats after the seeds. Then we follow' with a green
crop.

10.307. That is potatoes, is it?— Potatoes or
turnips. If we have potatoes, we usually follow with
wheat; if it is turnips, we usually follow with barley,
and we sow the seeds with the wheat or the barley.
That is the rotation.

10.308. So that the bulk of the expense in plough-
ing is done on the green crops? — That is the most
expensive crop in regard to labour.

10.309. That is where you clean the land?— That is
where we clean the land.

10.310. How often do you plough that?— It
depends. If you get it early ploughed and it lies all
winter possibly, you find it an advantage to give it a
second plough ; but it does not invariably follow that
we plough twice for our green crop.

10.311. Do I understand that in your cleaning of
the crop, to plough twice in Scotland is unusual ? —
No, I would not say it is unusual. I would say that,
taking the average for Scotland, it is not common.

10.312. Not common to plough twice evenP — No,
not common

10. .'jl.'!. 1 takr- it yon have no real heavy land in
>nd at all? — We have in Ayrshire. There
is some in Stirlingshire, where we have very heavy
land, and in Fifeshire.

10.314. I know where they plough fallows five or six,
and even more times in England to clean them; but
that you do not do in Scotland? — No.

10.315. Never?— No.

10.316. You can keep the land clean without?- — We
never plough more than twice in any case.

10.317. So that makes the cost of production of
cereals cheaper than in parts of England? — Yes, I
would say so. Where you have so often to plough
the land, then it is bound to add to the cost.

10.318. I suppose you only plough for the other
crops once? — Only once.

10.319. If that is so, kow comes it that you make
the cost of growing wheat more than the cost of
growing barley? — It is entirely on account of the
manure and the seed — the unexhausted manure.

10.320. From what you have told me, the wheat crop
followed in the same rotation as the barley crop and
it only depended whether it was potatoes, or roots,
whether you grew barley or you grew wheat? — I said
after the potato crop wheat usually follows.

10.321. Because you get the potatoes off earlier, I
suppose? — You get the potatoes off early, and the
wheat is getting the first of the farmyard manure
that has been put into the soil.

10.322. For the potatoes? — After the potatoes.
Therefore there is a bigger exhaustion of fertility
takes place with the wheat than with the other crops.

10.323. The barley is grown on the seeds ?— After
potatoes.

10.324. No, not after potatoes, after turnips? — Yes.

10.325. Do not you manure your turnips too? — We
do not manure so heavily. Sometimes there are a
great many turnips grown in the Lothians without
any farmyard manure at all. The farmyard manure
is mainly kept for potatoes.

10.326. Do you call your farm in the Lothians?—
Yes, the West Lothian.

10.327. I thought the rents in the Lothians were
very much higher than the rent you pay? — It varies
very much. (3/r. Mercer) : There is one point, if 1
may 'put it. The wheat has a very much longer period
of growth than the barley, and that helps to exhaust
a little more of the manure. I think we credit some-
thing to that.

10.328. I want to test this. You bring out, as a
result of your figures, the cost of the oat crop at very
much less than the wheat or barley crop, do you not!'
— (Mr. Armour) : Yes,, the cost of the wheat crop is
very much more because you will see, on exhaustion,
there is £2 10s. allowed for that, while there is only
£1 5s. allowed for the barley, and £1 5s. for the oats.

10.329. As a matter of fact you grow a great many
more oats in Scotland than you do wheat? — Yes,
we do.

10.330. And you are more anxious to get a big
guarantee for oats than you are for wheat? — We are.

10.331. Are not your figures rather designed with
that object?— No, not at all. I do not think you
could say that. They are certainly not designed with
that object.

10.332. South of the Tweed, the desire is rather the
other way — to get a suitable figure guaranteed for the
wheat than for the oats?— Of course you know you
may debit the wheat crop with a considerable amount
in the shape of cleaning of land.

10.333. And that you have not done?— That I have
not done.

10.334. But that ought to be done to get at the
actual cost of growing the wheat, ought it not? — That
ought to be taken into consideration, to a certain ex-
tent. (Mr. Mercer) : But the cleaning of the land
applies to the whole rotation of crops. (Mr. Armour) :
Yes, the wheat gets the first of it.

10.335. I agree that is quite true, hut the cleaning
of the land, so far as the wheat and oats are concerned,
as the wheat and oats come in the same rotation and
it only depends whether you have grown potatoes and
you have grown turnips, whether you grow wheat or
oats is the same for them, whether it is wheat or oats?

48

ROYAL COMMISSION ON AQRICULTUKK.

17 StpUmbtr, 1919.]

ME. H. ARMOOR and MR. O. O. MERCER.

[Continued.

— YM, they all bent-fit. The whole of the cereal crop

10,396. And the only legitimate addition to add to
the wheat crop was the extra dungP — Yea.

10.337. That is the only oneP — Yea.

10.338. And the seed*, of course P — Of course.
10,839. Now I understand your rotation, I think

you .in justified in the system you huve ad.ipted .is
showing cost. The only other question I would .1-1.
on that is, why do you charge interval on capital the
bame in 1919 as you do in 1913? Has not your cnpit il
employed doubled in vajue? — I do not know. I think
possibly there is something in what you gay; but I
really hare not calculated it.

10.340. You see, we want to get the accurate cost.
It not the capital value that you have in your farm
stock and crop double what it was in 1913 ? — Yes, I
think you are right.

10.341. If that were so, and 10s. was right in 1913,
that 10s. ought to be 20s. P— Yes, it would apply to all
the crops.

10,343. How do you get at the 5s. and the 7s 6d. for
management P — That is for outlays, such as postages,
market expenses, trains, and those incidental expenses
connected with the farm.

10.343. I read that as meaning that that was some
remuneration for the farmer? — No.

10.344. This is only expenses out of pocket? — Out
of pocket expenses. It ought to have been stated so,
and there has been a mistake in not stating it so.

10.345. What you would call " Sundries "?— Quite
•o. It is going to market, and expenses such as
postages, stationery ; and a whole lot of expenses that
are too numerous to mention.

10.346. Do you employ a veterinary surgeon in Scot-
land P — Yes, we do. He comes in there, too.

10.347. You did explain to Mr. Duncan the cost of
your horses. Are these horses used for making the
hay on the permanent pasture? — Yes, we have no
meadow hay, you see.

10.348. Yon do not make meadow hay in Scotland?
—We do in Scotland ; but on a four-shift rotation we
do not make meadow hay.

10.349. I quite agree not on the rotation ground,
but on the other ground on the farm? — No, we have
no meadow hay on that.

10,360. Then are the horses that are employed on
the farm simply used on the tillage land? — Quite so.

10.351. Entirely?— Entirely.

10.352. So that it is a fair thing to divide the whole
cost over the tillage land? — Quite so.

10.353. I understand you to say that yon valued
the hay, taking the cost of 1919, at 8s. a owt., or £8
a ton P— Yes.

10.354. Would it be out of the way to suggest that
the consuming value of hay at the present time is
£12 a ton? — I thought it would be a bold estimate
to put down £12 for hay.

10,356. You dare not do it, you mean, because it is
ao big?— Yes.

10.356. What are you selling hay at in Scotland?—
£12 a ton.

10.357. Do you know that in the South of England
it U selling at £16 and more? — I have heard so.

10.358. But it has not got up to those high price
in Scotland?— No, but they are paying £12 a ton in
Scotland and it has to be baled, and the KnizlMiiiian
has to pay fof tho baling and the railway rates and
the merchant's expenses; so that I believe 'it will come
to pretty near what you say.

lO.rViO. If it u £12, what is the proper consuming
value? £19 in «n abnormal price, and I do not think
it will be fair to state it.

10.8CO. I agree, but we are in abnormal times. I
nm only looking to next year P— Them are a great
many farms on which there in no hay at all.

10.301. Then that will make tho price dearer?— Yea,
that ha* raised tho price.

10 3«2. But you utill think £8 is a fair price to put
for the whole of the coming winter?— No, not thin
winU-r lav winter.

10.363. That is what I am asking you about?— I do
not know how to deal with that, because I

it is an abnormal price.

10.364. Do not you see that the guaranteed prices
for this year are fixed already, and we have nothing
to do with this year. We have to find a price for
1930 to advise the Government on, and advise them as
to what is to be done in future years; and my
question now is directed to 1920? — You would be
perfectly right in taking the hay at from £12 to £14
a ton in that way.

10.365. Do you mean at the sale price or consuming
price? — The gale price is just the consuming price.

10.366. Is that the general practice in Scotland P—
I think so.

10.367. Because the consuming price in England
is taken at a good deal less than the sale price? — I
do not see why it should. The price of hay is what
you can get for it in the market, and I think you are
entitled to take the market price.

10.368. It is only a method of calculation. If you
get the profit on the hay you get less profit on the
animals that eat it? — You have to take it as a whole.

10.369. At any rate, you think the present price of
hay is at £12 to £14 a ton?— I do.

10.370. Therefore, the cost of growing wheat next
year, will be correspondingly increased? — Yes.

10.371. I understood you to say you gave your horses
a stone of oats a day? — Yes.

10.372. Is that usual all over Scotland?— I think so.
I think they possibly get a little more than that ; but
there is some time in the year, the summer time,
in which the horses run to grass.

10.373. I was going to suggest they would not get
anything like a stone in the summer" time? — They do
not, but they get more in the winter time

10.374. Therefore, it averages out to a stone? — Yes.

10.375. At what price? — 50s. a quarter for oats,
that is 336 Ibs. (Jfr. M ererr) : The period at which
horses run to grass in Scotland is much shorter, I
think, than it i& in the South.

10.376. What would it be in Scotland?— IT we pet
them out for six w^eks, that is a long time. We
seldom get them out for as much.

10.377. What period would that be?— (Mr. Armour) :
June and July I think you might put it.

10.378. I will ask you one question about your
wages. Yon told me that the wages for your plmiph-
men prior to the war, in 1913 I think you gave us,
and I suppose the were the same in 1914. were £1 a
week ? — Yes.

10.379. Were the extras added on to that?— Yes,
there have been regular rises since that dnte.

10.380. I am asking you about 1914. prior to the
war. You say £1 a week for the ploughman. What
extras had he?— The same extras.

10.381. What wen- they? -He had a house and his
harvest allowance.

10.382. What was the harvest allowance then? — It
was £10.

10.383. And that has remained the same? — That
remains tho same.

10.384. He had £10 harvest allowance and so tunny
potatoes.

10.385. Mr. 7>unran: It is £1 per man you mean.
is not it?— Yes.

10.386. £10 for the whole of the men?— Yes.

10.387. Mr. Cniittry. T am speaking of each man.
He had a £1 a week wage, and he got £1 for harvest?

?«.

10.388. Then he had his house?- Yes, a free house.

10.389. That is worth about 4s. a week you said? —
Yes, about 4s. a week.

10.300. And he had potatoes?— He had 8 cwts. of
potatoes.

10.301. How many hours a week did ho work then?
They worked about 10 hours a day. Tho Saturday

afternoon holiday was gradually beginning to come
in at that time.

10,392. T was asking you how many hours a week
he worked? 60.

10.30.3. Mr. Duncan says plus his stable work in
addition? Quite.

10.394. And the wages to-day you said were 4-i« '?

MIMTRS OF EVIDENCE.

4!)

17

, 1919.]

MH. H. ARMOUR and MR. G. G. MERCER.

[Continued.

10.395. Together with a free house at 4s., together
with his harvest money of £1, and still 8 cwt. of
potatoes? — Quite.

10.396. How many hours a week does he work now ••
— He works 50 hours.

10.397. And his stable time? — Yes, in addition.

10.398. So that the wages have gone up 24s. and
10 hours. Do you pay overtime? — Yes.

10.399. How much do you pay for overtime? — I
pay Is. 3d. an hour just now.

10.400. Is that the standard rate?— I think it is.

10.401. Then to get the same work you have to add
<-n ten times Is. 3d., that is 12s. 6d.?— Yes.

10.402. So the real addition to the wages is 24s.
plus 12s. 6d., that is 36s. 6d., in order to get the
same number of hours' work? — Yes. that would follow.

10.403. So the percentage increased is much more
than 100? — Much more.

10.404. I will not stop to work it out. but we have
tin' exact figures? — (Mr. Mercer) : Overtime is paid
this year for the first time in the locality from which
I come. I do not know whether it applies so much
to Mr. Armour's district.

10.405. I only want to get at the rate of increase.
I gather that labour in Scotland is good labour?

Mi. \,mour): Yes, it is good labour on the whole.

10.406. And that of the men is still good labour?—
Yes.

10.407. To go back to your own farm, these costs
that you have given us of your own farm would de-
pond a good deal, would not they, on the condition
your farm was in as to whether they were average

or not? — I think you might take them as pretty
average costs of the district. You will get another
sheet made out by another man in Stirlingshire. I do
not know whether you have it or not.

10.108. No. Will you please answer my question?
How long have you been farming at this particular
farm? — TFiirty years.

10,409. Under the same landlord? — Yes.

10. -110. And on these regular leases that they have
in Scotland?- ]

10.411. And I assume you are a good farmer? — I do
not know. I would not like to say that.

10.412. You think you are. The point I want to
get at is this: In taking an individual farm, if the
farm, as I presume yours is. lias got into a specially
clean and good condition, the cost of working it would
be very much less and the crops produced would be
bigger with the same expenditure, than if you were
to take a farm that had been badly done and was foul,
r.nd had been impoverished by the want of proper
fertilisers? — I would agree with that.

10.413. I want you to tell me what you have to say
as to why we should take your farm, which you have
farmed for 30 years, as a typical farm in Scotland? —
T only take my own farm because I had not access to
another.

10.414. I agree ; but I do not think the Scottish
Chamber has treated us fairly in picking out one which
3011 have fnrmed for 30 years, unless you are a bad
farmer? — They may agree with that.

10.415. And they may have put you forward for
that reason? — Yes. (Mr. Mirrrr): I think you are
quite entitled at this point to go to the end. of Mr.
Armour's statement and take his returns per acre
there and remember that ; because, after all, that is
the point we want to get at. A good farm produces
moie. That is the point we remembered, otherwise
we would not have asked one man to come forward.

10.416. Can you give me anything in answer to my
last question as to why we are to take your farm as
typical of the cost of producing wheat, oats and barley
in Scotland, seeing that you have been for over 30
years farming the same land, and presumably you
have got it under good conditions? Mr. Duncan sug-

that all Scotch farms arc in the same condition.

Mr. l>iiiii'nn It i.s not unusual to have a 30 years'
tenancy, is what 1 said.

10,416*. Mr. t'uiitlry: Have you anything to say to
us on th.it' (Mi. \iinimr): I think myself that
when farmers 1 nve l>een on the farm for 30 years, it
will lie fairly well farmed. I do not think it is what

you might call a model farm. I think it is a fair
average farm in the district.

10.417. I take it you are a tenant farmer who lives
out of farming. You make your living at it, do not
you? — Yes, entirely.

10.418. Mr. Mercer called my attention to the fact
that the wheat produced is 5 quarters to the acre. Is

- not that a good crop ? — That is an average crop.

10.419. Do yon grow more than 5 quarters of
wheat? — I have grown a little more and you might
have a little less.

10.420. But only a little less. I. should have
thought some years you might have a good deal? —
You might have only 4 quarters, or you might have
6 quarters.

10.421. Have you ever grown 6 quarters? — Yes.

10.422. Once in 30 years?— Yes. I once grew 7
quarters.

10.423. What is the lowest you have grown? — I
have grown less than 4 quarters.

10.424. Have you had less than 3 quarters? — No,
I have not had that unless I thought it was a failure.

10.425. But you do get a failure, and that reduces
the average? — Yes.

10.426. Is not five quarters more than the average?
- I think it is. It would be over Scotland.

10.427. I understood that your farm was put for-
ward here as an average farm ? — (Mr. Mercer) : I
think again it is essential to remind you that we
grow a very small acreage of wheat, and it is always
grown on the best land.

10.428. That accounts for your desire for a big
guarantee for oats and a low one for wheat? — You
must recollect that in 1912, for instance, we had
62,000 odd acres of wheat as against 956,000 acres
of oats. That shows that the wheat crop is grown
on a very limited area of our ground.

10.429. This is the point. When we come here we
want to find the average cost of growing wheat on
a Scotch farm ; and the point I am on now is, as to
whether five quarters is not more than the average
wheat crop? — (Mr. Armour): It is not more in the
Lothiahs. I believe five quarters will be the thing.

10.430. When you speak of the Lothians, I know
them a little and by repute, and I thought the rent
was £4 the acre and more than that south of Edin-
burgh?— Not now. It is only in the vicinity of Edin-
burgh where they find these rents.

10.431. I take it that five quarters is the average
crop you grow in Scotland? — If you take the whole
of Scotland, it is high.

10.432. Can you tell me what the Board of Agri-
culture returns for Scotland are? — No, I am sorry I
cannot.

10.433. You follow that if your farm produces more
than the average yield, your figures being the average
cost of producing the corn, would make the average
cost per quarter higher than you put it? — That is so.

10.434. But I understood you to put forward your
figures as the average cost? — As the average cost of
my farm.

10.435. That is the thing. Then I say I do not
think the Scottish Chamber are behaving fairly to us
in sending us only yours and the figures of your farm.
What do you say to that? — There is possibly some-
thing in what you say ; but at the same time I could
only give you what I was doing myself.

10.436. Then let us take the oats. You grow six
quarters of oats to the acre? — I do.

10.437. Do you say that is the average crop of oats
in Scotland? — No, it i.s high.

10.438. And yet vour costs are average costs? —
Quite.

10.439. Therefore, again, the cost per quarter of
oats is higher than the figure you put before us? —
Quite; that would follow. If you have less yield,
then you would increase the cost.

10.440. What is the average production of oats in
Scotland? — I do not think it will exceed five quarters.

10.441. If you only grew five quarters, it would
make a very considerable difference to the cost even
ot oats?— It would.

10.442. Can you tell me at all what is the proportion
of the labour costs to a quarter of wheat on your

D

50

ItoY.M. I'l

N ..X Ai.liKTI.TI KK.

17 S,pl*ml*r, 1919.]

MB. H. ARMOI-K and MX. G. O. MERCER.

[Continvtd.

farm?— I cannot work it out. but I will tell you where
.n got il. Take Tnt>l<- 1. including horse labour.

10,443. Taking 1919, we get " Wages as al.m.-.
t'4 16«." There is one question I wish to ask y..ii
about wagM. I asked you aliout your horneti. I
niiileisi.ind you take the cost of the whole of tlm
wages of the farm!1 — I do.

Kl.441. And lor ItU'.l the figure*, 1 gath.-i
partlv e.slimate<l. You |>ut <lo\m the same figur.
1918 and add 10 per cent., anil then another 10 per
cent.?— \'t».

10,44.'). Do those include the whole wages of every-
body on the farm?-

10.446. Stockmen as well a-s ploughmen:' — They do
not include the cattle men. I had none last year.

10.447. Then they do not include the whole of tin-
wage* on the farm? — All the wages of nil the men who
ure there are included.

10,44*. Hut are they doing any work except what
ii done on the tillage' land ••— No. they are all work-
ing on the farm. These are the wages that are paid
out for men working on the farm.

10.449. Were some of the wages earned on t Ill-
permanent grass? — The grass land is so very small
here.

10.450. So small that it makes uo matter? — It
makes no difference.

10.451. That is to say, all the work they would do
on the grass land would be mending the fences, and
that sort of thing? — That is nil.

10,4-VJ. So we might disregard it and put it nil
down to the cost of the tillages-Yes, that ^ the way
1 have treated it.

111. l.".;t. So you divide that up by the number cf
acres of tillage, and you bring out L'l 16s. Od. as the
labour cost of growing an acre of wheat? — Yes.

10,4.54. And that £4 16s. Od., whether it is wheat
or barley, is the same? — Yes, it is the same in the
wages, because I have spread it across the whole.

1(1. 1-V>. Although the wheat might take more cleati-
Tho wheat in Scotland never takes any

cleaning.

10,4-%. Not weeding? — No, it practically costs the
name as an oat crop or a barley crop to put in.

10. 1.". And after it is put in you do nothing to
it? — We do nothing except a top dressing with some
artificial manure, and then reap it in the same way.

10,4-V4. Then there is no other labour? — No.

10,4-r>!». According to you, £4 16s. Od. for 1916 is the
labour cost for growing wheat per acre? — Yes.

10,460. Then taking Table No. '2. where you get to
the, summary, you start with £11 16s. Id. in which is
included the labour cost of £4 16s. Od., and you add
for dung exhaustion £2 10s. Od., for artificial manures
£1 10s. Od. ; that is the dressing you speak of ?— Yes.

1" I'll. Then seed, binder twine, threshing, fuel.
twine, <vo.. bringing out a total cost of £18 17s. 6d.?
—Yes.

In. ILL' There would be no labour in any of those
items?— The threshing, etc., is ell in the labour.

In.Hi.i It is all in the €4 16s. Od. The threshing
and getting the corn to the market is all in that?

10.464. So that if your £1H 17«. fid. is 'correct, I. us
the il 7*. 6d. as credit for straw, bringing it to
£14 lOs. Od., the whole of the labour costs of the

C-l 16s. Od.? — Yen.

10.465. We can work out the percentage of that.
' -.'in tell me how you arrived at the credit for
fttraw. tl 7s. (id.? You will see it down here if you
look at the note. Tln-ic is :V> cwts. per acre of wheat
ttraw.

10.468. And that is about the usual thing?- >
I to>il< it as a kind of average.

10. |li7. HUM .!„ ton arrive at the price of it?— That
i. about the pn> •• it di-i ended to when the (iovern-
mi-lit stopped as bn

I'l |r.« In threshing you only charge for fuel and
machinery, 10». a quarter it iiP— 10s. an acre.

10.469. Is that what you pay for it? — That is wh.it

1 consider the inst ,.i it for the material only. There

is the us.- <>t tl ngine. the fuel, and the wear

and tear of the thiesl,,

10,1,'n. !>,, you hire il- No. it is my own

r): It .MIII had ti) hire the machinery just now
it would need to be a good deal higher. It wants
17s. (id. nn acre just now if you have to hire your
machine.

Ml. 471. Is the Ids. you put then- simply u fair
estimate nt the cost, including something for
and tear of your own machinery? — (Mr. .1 ; in/nii) :
~\ H, I think it is a fair estimate.

10.472. I take it that the ordinary farmer does
what we do down here, that is hire a threshing
machine:' It would lie fully mure it you hired it.
1'ir-aiis,. the hiring man has to get a profit.

10.473. Mr. Mercer has just said L7«. Bd.f I think
he would be about right.

10.474. Your Chamber has come to the conclusion
that you IIIIIM have a guarantee of cereal prices;
otherwise, the land will go hack to grass;- V,.s. that
is our opinion.

10,47.".. Mr. Duncan pointed out that you were
already paying 14s. wages, although the guaranteed
minimum is 36s.?- \

10,476. Under the (V>rn Production Act the guar-
anteed price is 55s. and next year 4-~>s.:- 1 do nut
think under the Oorn Production Act it is .. I

think that is the Government guarantee. I think
under the Corn Production Act it is about 30s.

l(t, 477. 1 am taking the wheat: Wheat at .Vis..
and oats 3:>s.. and next year it is 4-5s. for wheat
and 24«. for oats; but the prices you are obtaining
a iv fixed under the Defence of the Healm Act. and
you get the same prices. 7.">s. Od. I' — Yes.

10.475. Does the 75s. (id. enable you to pay the
| u-sent rate of wages and make a reasonable pro'fitr

I ( does.

10.470. You said in answer to Mr. Duncan that
with the increase in price caused by the war and the
fixing of this, you were prevented from getting higher
prjOM and enjoying the advantage of the world's
prices; but even with the limitation of price fixed
under the Defence of the Healm Act. the farmer in
Sootl«nd is doing reasonably well, is he not -

1 agree.

10.480. 1 understood you to .say that in your view
the farm worker is sharing in that prosperity by
fitting 44s. instead of 36s. guarantee:' I think so.

10.481. Do I understand you are afraid that when
the war ends and commerce resumes its normal course
ii lid shipping gets on the sea, prices will fall much
l.i low the 75s. ?— I have not the slightest doubt that
they will.

10.482. I take the samp view myself. If s,,. is it
in your view necessary that there should lie a guar-
antee:' Yes. If the land is to be cultivate I and we
arc to get the best use out of our .soil, we must have
:> guarantee.

10,4X3. Your Chamber— or the mem born— are all
a g iced on that?- We are all agreed on that.

10.484. I want you to consider this. We have been
told time after time that it is most desirable to have
the |M>licy fixed and the guarantees arranged for
a certain number of years, so that the farmer may
know where lie is. say. for five to eight years. If
that could bo done, would that benefit the farmer:'

I would much prefer that it should be fixed the
year before.

10.485. I am asking you first of all whether a
farmer would IK- better served if he had an arrange-
ment made for a number of years, not necessarily
a fixed price' Yes. I agree with you.

10.486. That would help him to know when- lie
stands, and he would be able to lay out bin plans
and his rotation on a certainty, as it were? 1 agree
with you.

10.487. Tho difficulty in that arises that everything
the farmer has to buv varies from day to day; that
is to say. his feeding stuffs, his fertilisers. Ir's
machinery, and h:s wages, the latter of which can
vary at a month's notice under the Wa<res Board,
but practically two to t)iree months, If there 'is

MINTTKS OF EVIDENCE!.

51

17 September, 1919.]

MK. H. AKMOUR and MR. G. G. MERCER.

\Ctrntinned.

going to be, as you and I anticipate, ultimately a
great fall in prices, you will easily see that Parlia-
ment cannot ffc a, fixed guarantee "for five years? —
Xo ; not the price.

10,488. You have suggested in your evidence that
it should be fixed yearly? — Yes.

1(1,489. You know that this Commission is appointed
to try to arrive at a price, if \ve decide on a
guarantee at all. How on earth can any Commission
fix it. unless you fix the basis on which it is to be
fixed? — I see difficulty in it. There is a difficulty in
fixing prices altogether.

10,490-91. If you leave it to a Government Depart-
ment, that leaves it to the Government of the day
to fix. If you leave it to an independent body over
whom nobody has any control, it is hardly a practic-
able proposition unless you lay down the basis on
which you fix it. Do you agree with that? — Yes, I
agree.

10,492. Has your Chamber considered any basis on
which it ought to be fixed? — No, we have not.

Kl.4!).'i. Has your Chamber considered as to whether
it is possible to make the guarantee on a sliding
scale?— No.

10,494. You have not gone into it very deeply? —
We have had very little to do with it, and the
evidence has been got up very hurriedly, and that
was not brought under our notice at all. We thought
that the Commission would be able to guide us in
that mutter. When you produce your figure, no
doubt we shall be able to criticise it.

10.49.~i. Yon are in the trade or the industry, and,
if I may say so. I think you put the cart before the
hoixc. You are the practic-il men in the industry,
and we have to hear what everylxxly has to say and
decide on il?— I am afraid I am not a practical man
in fixing the prices. I have only to take the market
price.

10.490. \Ve do not propose to fix the market price.
We only pro]«i.se to fix a minimum, <i guaranteed
prici- : but you have not considered that at all? — No,
we have not.

In. 497. I assume you have not considered either as
to whether it is possible that the guaranteed price
might be made to slide, according to the wages? If
would require to lie.

10.49M. If some scheme like that could be evolved,
would that be a satisfactory result for the industry ?

I -. •• no objection to it. I think it would be satis-
factory; that there would be a sliding scale, according
to the cost of production : and if wages are to go up,
then naturally the prices ought to go up; and if
they an- to come down, then the prices ought to come
down. I think the prices must have some relative
proportion to the cost of production.

10.499. leaving it to be fixed every year,
independently of any fixed rule, seems to me to leave
the industry in more chaos than it has been in in the

t'ew years. You ciimmi suggest any basis on
which it can lie fixed on a .sliding scale, can you?
I am sorry I cannot.

10.500. The only other thing is that the land in
Scotland is all more or less of the same quality, is
it not? — N"o : it varies very much in quality.

ID, 501. But it can all be ploughed by two horses?

Most of it. yes.

10.502. Can you tell me. if you fix a guarantee,
whether there is any way of avoiding the consequence
that the farmers of the richer and the better land
would gain more than tile farmers of the poorer land?

Not except by taxation.

10,50.'). That is the only suggestion you can make
a- to that? V.-s

10.501. Mi .l.i/i '.i/: \Yhat are the main products
<'ii your farm besides the cereals you have quoted
here? The in:iii products arc cereals wheat, oats,
and barley.

10.505. Do you feed any mutton on your root crops?
Sometime*.

10.506. And beef in the stalls'? Yes.

10.507. I understood you to say, in answer to Mr.
Duncan, that your beet never paid you? — I do not
say never paid, but I say as a general rule it does
not pay, and I might almost say in five cases out
of six it loaves no money to the farmer feeding
beef.

2.-.831

10.508. Is that true in the case of mutton? — Yes,
it applies to mutton, too.

10.509. Do you grow potatoes on the farm? — Y'es.

10.510. Then the position is this : that for the
profit on the farm you rely on your cereals and
potatoes? — We do; and hay.

10.511. How much hay would you be able to sell,
for instance, when you are growing 46j acres, and
have some horses? — It varies. That does not repre-
sent exactly the rotation it was in 1915, because we
have all b?en growing more cereals in Scotland. We
have been advised to produce more cereals.

10.512. Did the hay do well? — Hay pays well enough
this year.

10.513. Did it pay well under pre-war conditions,
and at pre-war prices? — No, it was not a very good
paying thing in pre-war days.

10.514. Because, looking at the figures for the pre-
war season, one would imagine that if the main pro-
ducts were cereals and you had not got any profit
on your beef or mutton, you would have very little
profit on the farm? — Before the war we had very
little profit.

10.515. You could not tell us what percentage it
would represent on the capital? — I am sorry I cannot.

10.516. You have been asked some questions about
your general method of costing by taking the total
costs of manure, labour, and horse labour, and spread-
ing them over the total acreage of land. I take it
your general impression is, that it is a much more
reliable method of procedure than to state the number
of hypothetical operations and price those? — Yes.

10.517. I am inclined to agree. Tender those cir-
cumstances, would not it have been advisable, in your
view, to have distributed the cost rather differently
between, say. the wheat, the barley, and the oats
on one hand or even between those three and between
the potato crop and the root crop on the other? —
I could not do that. I had no means of allocation,
otherwise it would have been very misleading. I
could only make the statement I have made again,
that the potato crop is the most expensive crop and
the hay crop is the least expensive; so that you must
apply what you save in making hay in labour, and
carry it over to the potato crop.

10.5H. Yes. that more or less balances; but if you
use this method for arriving at a basis for calculat-
ing what minimum you require, are you not rather
doing an injustice to your cereal crops, because your
potato crop, for instance, would require much more
horse power and much more manual labour, and, on
the other hand, your receipts for your potato crop
would be much higher per acre than for your cereal
crop?- Yes; but on the other hand, whereas cereal
crops get the benefit from the green crops, that ought
to )H> taken into consideration too. So that you would
require to credit the green crops with so much of the
cleaning operations that benefit your grain crop.

10.519. That brings me to one or two questions I
w isb to put to you. What, exactly, does dung ex-
haustion mean in these tables? — It means that you
give so much dung to your |x>tato crop. That is the
way we do it in Scotland. Then the wheat follows,
and it naturally follows that if the wheat is the first
crop after the crop that has received the farmyard
manure, it takes a greater quantity of it, and leaves
less for the succeeding crops.

10.520. I understand the principle. From what I
can see from your table, you credit your cereal crops
with the total value of all the straw, do you not? —
Yes, I credit the cereal crop with straw, according to
its value.

10.521. But surely you would not get much more
than .'i~ cwt. of straw on the wheat crop? — We get,
as I have stated, 35 cwt.

10.522. But that is the whole of the straw crop? —
Yes.

10.523. And you credit the whole of the straw crop
to the wheat?— Yes, I do.

10.524. At market prices? — At market prices, as
near as I can arrive at them.

10.525. Supposing you are calculating, as I expect
you have calculated, the cost of feeding your beef,
would you debit them with the straw at market

D 2

17

, ;«»I9.]

IlllYAI. ' "\1MI-MnN «'N Milili I I'M III .

Mi: H AiiMorit and Hit. <! '• MM:. Kit.

price*'- I think §o. If you were producing beef, you
u..tiltl he entitled t.. put that charge against it.

10.5'Jti I understood you to -ay. in an-wcr t" M
('•utley. that <m your farm tin- threshing machine
• a* your ownP — Yea.

10.527. IB not that true of most farms in your dis-
trict? No, it is not. I think it will only IM- true
as regard* 60 pel cent, of them.

10.528. But as many as 50 per cent, t— Yes, n*
many as nt.

10.529. That, of course, alters the position, and
make* it an entirely different one to that prevailing
in tl-is Kiniitry. where the travelling thresher does.
nay, 80 or 90 per cent. ?— We have not quite as much
unleM you go amongst smaller farms. Then, of
course, it is all done by the travelling thresher.

10.530. You said, in answer to Mr. Cautley. th.it
you felt quite certain that at the end of the war,
whatever that may mean, under present circum-
stance* prices were going to fall. Could you give us
any reason why you think prices are going to fall? —
The reason I would give is, that the facilities now
for transporting foodstuffs and farm produce from
foreign ports are enormous, and as soon as they get
into proper working order they are bound to reduce
prices of farm produce.

10.531. You do not anticipate any big demand from
other Kuropean countries to take part of the supplies
that normally comes here? — Those will soon rectify
themselves too, and there is one thing a farmer has to
face. He will be losing his market pretty much for
hay. The internal combustion engine is now taking
the place of horses in the towns, and he would not
have the same market for his oats and his hay. We
must face that, too.

10.532. He would not have the same market for
his hay; but do you regard the loss of the market for
hay aa a real disadvantage? — Yes, I do. So far as
Scotland is comerned with regard to hay and oats,
the loss of the market for oats is going to be a serious
matter.

10.533. You stated just now that your Chamber had
only very recently begun to consider this question of
guaranteed prices: is that so? — Of course we con-
sidered the Corn Production Act, and we were in
favour of it; but just now we have had very little
time to go into the matter possibly as fully :is we
ought to have done.

10.534. Do you remember a Committee that was
s«-t up early in the war period, to consider supplies
and production of cereal crops in Scotland similar to
iln- Milner Committee in England? — No, I do not
recollect it so far as Scotland is concerned. I do not
think we had it I am not familiar with it.

10.5.V. An- nut yon familiar with the fact that at
that time. I think it was in li)lf>. there was no
demand on the part of Scottish farmers, or ev
ingly little demand, for a guaranteed price? — So far
as I know, there were no costs of production, so far
as cereals were concerned produced at all. There was
in the case of potatoes.

I" "..IT,. Should I be correct in saying that the

demand of the Scottish farmers for guaranteed prices

TV re.-ent growth indeed ?- It is n,,t of recent

•h: because we have always M-en that unl-ss

wtnething of that kind wa.s taken in hand. agricnl-

tur.. »:w going l<i IM- Mwamped altogether.

-till. I put it t<i you that, so far as there
i« a roal demand, it is ;i .(.maud that has dc\ . ;
within tho last vear, or I. t me s«v 18 month*"
about tl

10.538. What m the real reason for itP— The real
rwuion is that th« costs of producing fnrm produce
have M> enormously ri—n and farmer* ha\

M of what took place in the pn*t. and they di.

'ivthing to prevent the same rircumsi
happening again in the future; that is what v
anxious about.

Hut are n,,t Scotch farmer* rather proud
Ot their indn : |,,,t vm| (,annot W()rk „

losing concern

l(l,.ril'i. \n. you cannot work a losing concern, and
nobody can : but 1 think .Scotch farmers would he
the last to say they would not try to %ork a concern
that other pei'i .1 losing one. Is not tli

I know that in Scotland in the latter end of th"
wventiiw, there were a great many Scotch farmers
came to bankruptcy; and much later than that. We
have had :i very hard time of it.

10.541. Yes; and they came to England as well as
to bankruptcy? — Possibly they knew they were going
to something better; the conditions in Scotland were
much harder.

10.542. But surely it him been one ot the can
pride in the Scotch farmer that he was able to main-
tain his arable, crop and run his business under
fairly good conditions, and also to pay hm workmen
In-tier wages than the English farmers were paying
theirs in the period prior to the war? — I do not
think there is either an English farmer or a Scotch
farmer who could produce wheat ai -'is a quarter:
and that was the price in 1894.

10.543. So that, according to your statements, the
real reason for the demand for a guarantee comes to
this: that wages have risen, that you are not sure
that prices are going to be maintained at their
present level, and you have a little uncertainty as
regards the future? — Yes, we have.

10.544. You are not quite prepared to face it on
your own responsibility? — We are not.

10.545. Would you be prepared to face it on your
own responsibility if the public did not make any
particular demands ns to what you should produce?

No. We are not prepared to take it on those
conditions at all.

10.546. Not under aay conditions whatever? — No,
not under conditions whatever. \\V cannot possibly
expect our ploughmen to work for a less wage than
other people are getting round about; and if the
prices fall there is no other alternative but we must
reduce our ploughmen's wage or go without.

10.547. From your point of view it is absolutely
. .srntial that you have a guarantee? — It is absolutely
essential that we should him- a -ullicienl price tor
our produce that will enable ns to iiuike ends n

10.548. And the only way that you can do that is by
a guarantee, practically speaking?- — We think ^o.

10.549. If you are assured by an authority on con-
stitutional law and practice that there is absolutely
nothing binding in any Act of Parliament which
might give you a guarantee for five years in the
case of a change of Government, what, would be
your attitude then? — Our attitude would be that if
they did not fulfil the obligation of the previous
Government the whole thing would go to \\
That would be the idea.

10.550. And would not the position then be rather
worse than if you had taken conditions as yon found
them, and organised your business so as to comply
with them, and still yield you a living profit? — No,
we cannot do it. Unless we had sufficient guarantee,
we cannot produce grain. We can allow the land to
go to grass and reduce our labour and other expenses,
but that is not altogether in the interests of the
country. Cereals and green crops are of far more
value to the country than grass; and if they want us
to cultivate the soil they must make provision for it

10.551. Turning to the question of the sliding
which you mentioned in answer to Mr Cautley. would
you include in that idea of a sliding scale, which I
presume you meant to apply to wages, an absolute
minimum of wages, beyond which they could never
fall, no matter what prices were? 1 have no 0
lions to that.

10.552. What would you suggest such a minimum
should be? — It would he very difficult to do that:
because the cost of living would require to be tal.cn
into consideration.

M1.55M. You are fully aware that in other cases in
industry in which there has been a sliding scale, there
has always been a basic minimum? — Yes; but you
10 fix your minimum wage pretty much as to the
cost of living. I do not see how vou can get out oi
that.

MINUTES OF EVIDENCE.

.53

17 September, 1-J19.]

MK. H. AKMOUK and Mu. G. G. MEKCEK.

[ Cuittiaueii.

10.554. It does not matter which way you put it,
whether wages go with prices or prices go with wages.
In any case, as far as labour is concerned, you must
have a basic minimum below which they will never
fall. You are aware, I take it, that even when you
have a basic minimum in a sliding scale, that is
subject to change and in some cases a fairly big
change? — Yes, of course.

10.555. So that, in any case, the Scottish farmers
have to consider the very best ways of organising
their farms from their own point of view, whether
you get a guarantee or not, because you will always
have wages pressing you rather hardly? — Of course a
farmer will farm his farm for profit.

10.556. Mr. Batchelor: In your wages statement,
should you not put in the allowance for the houses
of the men? — It is part of the rent of the farm, and
that is included in the rent.

10.557. Yes; but it does not show exactly what you
are paying in the way of wages ? — We considered that
we have it in as rent.

10.558. Now to come to the question of rent, I
think you have already told us that the figures for
1918 and 1919 are not actually figures of your own
rent ? — No.

J0,.>59. Could you tell us what the actual figures
should be? — Would £1 14s. Id. be the same? — Yes.

10,560. With regard to the potatoes that you put
in, I see in 1913 you put 50s. a ton. Was that sup-
posed to be the market value in 1913? — Yes.

1 i ) ."><;! . I happen to have the Board of Agriculture
for Scotland Returns here, and they show the average
price of main crop potatoes, other than red soil, for
1913, were 67s. a ton ?_ I took it at 50s.

10.562. Then I see you have taken 1918 and 1919
as working out to £0 5s. a ton; so that that is mirier
market price? — We have to supply the men when the
potatoes are lifted, so that I think the price there
might stand.

10.563. In regard to your wages, do you drive coal
for your men? — Yes, I do.

10.564. And do you do the flitting of your married
men? — We do.

10,505. Of course I can understand you have not
put tin-in in, because they come under tin- working of
the farm; but from the point of view of the actual
wages that the men co;-t you, they should go in there?
— Yes.

10,666. Will you look at the item " National In-
surance and Workmen's Compensation " which you
have at £27 in 191W, and which you put up to £30
in 1919? Why do you put it up? -The wages
gone up, and it is 20». per £100, I think, that we
pay under the Workmen's Compensation Art.

10.567. Then do your repairs ami general smith
work include all joiner's account? — No, joinery comes
under the depreciation of implements.

10.568. ,Have you any allowance at all in the event
of the death of a horse? — Yes, I take that into the
depreciation of horses.

10.569. You have depreciation of horses, 9s. per
acre on 374 acres, which comes to £168 6s. for 14
horses, which is £12 each. Is that sufficient to cover
deaths as well as depreciation I' I think it migi
sufficient. I do not think it is overstated ; lint at the
game time. I think it is a fair estimate.

10.570. If you were buying a horse just now for your
farm, what would it cost? It might cost me £160.

10.571. Do you think £12 is a sufficient amount
to cover the depreciation of that horse? [ think it
might stand at that. It is not high.

l'i ")72. Now come to Table II. I would like to ask
you a question or two mi this matter of dung exhaus-
tion. You have told us the potatoes are dunged with
farmyard manure. What quantity do they get? It

nally from 18 to 20 tons to the arre.
I0,.">7.'t. Have you any idea what price you are
putting against that? — It is a very difficult thing to
-ii.o the price of dung. I believe it is costing the,
farmer just now a big sum.

.4. What I want to know is, how do you get
the figure worker! out to £2 10s. ? I will tell you how
I took it. I took £15 for an acre of potatoes to
dung the land; and when you grow your potatoes

there were two-thirds of that exhausted with the
potatoes. Then there is £5 to spread among the
other crops.

10.575. That is going on the assumption that there
is no dung given to any other crop?- The wheat would
get it, and then the hay would follow ; but there is
no dung charged.

10.576. That dung would have been made from the
straw? — Yes.

10.577. Do you observe that your only charge
against the wheat crop is £2 10s. for dung exhaustion,
but you give it credit for £4 7s. 6d. straw? — Yes, the
market price.

10.578. So that you have grown your wheat crop,
and instead of costing you anything for dung you
have £1 17s. 6d. in hand through your straw. How
do you get that? — I have put down what I consider
the exhaustion, and then 1 have credited the cost of
producing the crop with straw. I do not see any
other way that I could do it.

10.579. You will notice that you have one item,
the cost of production of grain; but in arriving at
the cost of production, you deduct one item which is
not the cost but which is a sale market price. Do
you actually sell it? — Yes, I do actually sell.

10.580. Not the whole of the straw? — Not the whole
of the straw, but the great proportion of it.

10.581. You are putting in as a value not only the
price of what you do sell, but a similar price for
what you do not sell? — That price ought to go
against the dung, because that is the- value of the
straw. You ought to put that price against the dung.
You cannot count what it costs to make the dung,
and you will find that is a very large item.

10.582. But you sec. von have very much more
than wiped out the dung by the straw, as far as the
cereal crops are concerned:' Yes.

10.583. In other words, your wheat would cost you
more to grow if you had not so dealt with your dung
exhaustion, and given it credit for the market price
of the whole of the straw? — That is so.

K).")H4. Then to deal with these costs of growing
potatoes*, the one ill Ayrshire, I notice, for the 1919
crop, uses 30 cwt. of seed. Do you know if that is
an actual fact or if it is an estimate? — I am sure I
cannot tell.

10.585. Do you know what the yield pn- a. -re would
be in that case? — I should say it might begin at any-
thing from about 4 tons per acre, and finish up with
8 tons per acre.

10.586. Do you know whose estimate this is? — Yes,
I do.

10.587. Will you be prepared to tell us whose it is?
— I do not see why I should withhold it : it is Mr.
Hannah's of Girvan Mains.

10.588. He is a very big grower, is he not? — Yes,
he is.

10.589. Then take the Forfarshire statement." One
is stated to be for the 1918 crop. Is the other for
the 1918 crop?— Yes, I think so.

10.590. In the one case the seed is apparently 1
ton ; and, in the other case, 22 cwt. ? — Yes.

10.591. I notice in the case where it is 22 cwt., or
at least I infer the yiold is 5 tons, becau.so they talk
of " dressing potatoes out of pits, say 5 tons."
Would that bo an average yield for 1918 in Forfar-
shire?— It would be under the average, I think.

Chairman : I should not wonder if it does not apply
to the 1919 crop, as it is headed: " Estimated cost
of crop, September, 1919."

10.592. Mr. Batchelor: Do you know the details of
these sufficiently?—! have not looked into them. I
think that was left to Mr. Mercer to deal with. (Mr.
Mercer) : We only got the statement the other day.
and I had not had the chance of examining it any
more than you.

10.593. There is only one other question with re-
gard to the estimated cost of production for Forfar-
shire, and that ia chemical manure, 8 cwt. at 11s. 6d.
From that is deducted 25 per cent. Is the intention
that there is a residual value left from that chemical
manure? — That is so.

10.594. Do you know what that kind of manure isf
— I have no idea; but I expect bones, etc.

• See Appendix No. Ill

D :)

54

KoYAL i .'MMi->i"N UN Ai.Kici i:n UK,

17 **i*t»l*r, 1919.]

Mi:. H. ARMOUR mod MR. O. O. M

[Conlimitd.

\\..ulil y»u suggest that that is a rca.son-
bl<> allowance for tli«- <-Ut* of manure:- I think it
Mill IN- i|illt<- ample.

ln..V.Ki. Do nut you think it in too much P— It may be
a little over. (.Wi. linnMirt: I .should nay MI.

10,.~>!»7. .Ur. Orrrnmn : .Mr. Duncan told you that
when von fixed your wages in May last, you were
fixing tin-in without having any guarantee from th«,-
in ..... nt : *re you agreed?— >. •

III..".!"- l>.i you 'not think you were wrong in that
i.nsner- It would have been very wrong t<> have done
anything else. Wauite we <ould not have got the men.

10,599. Your answer was that you agreed with Mr.
Duncan. 1 put it to you that you had the promise of
• \ eminent at that date that the maximum price
for wreak in li'ls should In- the minimum price in
liilli? I <lo not know whether we had the guarantee
in not at that time, hut it was talked about.

10,6(10. The promise was there from the Govern-
ment. that the maximum price of the 1918 crop should
In- the minimum price of the 1919 crop. That was in
November. You did know that if you carry your
memory back. The promise was given in November,
I'M-, with a free market? — We had an idea that the
promise was given : but we had no idea that the
Government was at the back of the promise.

10.0111. In fact you did not trust the Government?

• I «oii M not go that length; but we had to face a
veto on it.

10,602. I can tell you the promise was there? — (.Ur.
M' in i) There were many farmers who were not trust-
ing this promise at that time, as we all know.

10,003. Mr. Duncan also asked you something on

your labour bill. He eould not understand why von

were able to do the work with less hours and less men:'

U, linmiiM As I have explained to you, we

gradually find that we have left undone work that .ve

• unlit to have done; and, as I explained before, we
were relieved of the carting of straw and hay to n
market 10 miles away.

10,604. But do not you think the answer to that
qm-stioii is given in the last paragraph but one of yo-ir
'tatement. that much of the land is dirty and will
rojuire extra expense for cleaning? — Yes, I agree.
It has got dirty on that account.

10,60.5. I take it your fences are. like oilier people's.
giown up. and work has been left undone that should
have been done? — 1 agree; that is so.

lll.liOO. Taking your farm alone, what do you

• •sinuate it will cost |>er acre to put your land back
into the condition it was in in 1913. say I' — It will take
anything from C2 to tl the acre.

10,607. I think that an.swers the question with
rigard to ho» the work has been done, with lev- monev
ond less hours :--->

III.IKIS In the last paragraph of your precis. yo'i

s.iv you attach great importance to an adequate

gu.u.i'iteed price being provided for oats As' \l .

C:iutley pointed out to you. you evidently think :i

deal more ol oats than you do of anything clso?

\N e would like oats to recci\e la\ oui able considera-
tion. as we grow 11 great deal more oats than wheat

li'.MKl. Carrying your point of view a little further.
d.. .Mm think that if you on your farm can only grow
iix qn.iricis ,,( ,1;,|s ,,, (I,,, ,,,.r,, V((|| .,,.,, .l()|,. t'<t Kr,m.

tue quarters of wheat?— Yes. when we grow potato.--.
1»i. In. What is the biggest crop of oat- M,,, ,.Ver
grew ? -The biggest ,-i,,p,.| oats I ever grew was eleven
•I nun

1'UJll. What is the sm.,lles::- The smallest I have
.:iown is possibly down to two; but I only on, e
grew eleven quarters of oatg.

ld.012. Would not >ou sa\ that your average crop
»f oata wan more likely to IM- seven and eight than six ?
— No.

10.01:1 Not if M,U ..... ;1|,|,. „, Kr,m. „,.,, ,,,„„.,,,

»heat to the , . r. .... :l|,le to gr,,« I,M-

-.of wheat Wcaune we are growing it „„ (,he
b««t land nnd under the Ix-st conditions.

10.61 I. And yon put your bnrley nt five quarters?—

1 i

at

,,
— I do.

' of your strBW from

10,1)1(5. \\li.il proportion do you sell : I could
hardly .in-wei (lie <|iiesiion. but I think fully half is
sold.

10,017. And the rest Ton put into manure by cat tie I"

V

ln.lilv Mr. !!•!• : Mr. Caulley. I think it wa-.
you on the question of interest, and suggested th.it
you were not charging enough latterly because ol the
increase in capital, and you agreed to that? — Ye-. I
think so.

10,619. Do not you think there is a further point

that In-fore the war ncv was only worth 3J to

I per cent, lor investment, whereas IIOM you can gel
•~>[ per cent, in (iovernnii nt securities, so that a still
further increase might he charged against it on that
account:- I am afraid yo-i could not get money to
carry on a farm at those figures. I do not think you
would get money to carry on n farm at less than !t
per cent, at any time, even pre-w.ir.

111.1120. If you could not get it at lew. than ."> per
cent, then you would not get it under 7 per cent.
now? — No, you would not.

10.021. I mean, there is a considerable increase din-
on account on the increase of capital and the increase
on the price to get it? Yes; my estimate ought to
have been higher there.

I*l.li22. What is the nature of your land? I
mostly light land? — No, it is stiff heavy land.

10,638. Kcally stiff clay land:- Yes. it is heavy land
to plough.

10,621. Still, you can plough it with two hor-
Yes, two horses will do it; hut it takes two hea\\
horses to do it.

10.625. Is yours a four-course rotation- > • -

10.626. I do not quite understand from the figures
how it is. Do you take potatoes or roots? Yes. ami
then wheat or barlc\.

10,62". You take potatoes.- Yi-s.

10.628. Then wheat or bnrlev?- Yi -

10.629. Then you sow down again?— Yes. hay.

10.630. Do you feed man\ turnips on the land?
My land is too heavy for that. I have often to eon
sumc them in the courts, or find a market for them
and buy manure in their pi:

10.031. Do yon apply the manure to the fallow land ?
Yes. the potato land.

10.032. And the residue grows the wheat crop? —
Kxactl,.

10,633. You grow your wheat on the he.-t part 01
your root break, and the barley on the turnip hrcak?
--Yes.

I0.i;;tt. Wheat after potatoes, and liarlcv after
turnips?— Yes.

HU130. So that the wheat really yets the II.-M ion
ditions? — Yes.

10.636. And that accounis f,,r j( being as high a
return as the harlcv :- Y.-s. I might sa\ I think
that there ought to l>e so much credited' from the
potato crop and debited to the wheat.

10.637. For the extra cultivation? ^

lO.li-'K You suggest a guarantee for live \ears. I),,
you think that is long enough- I have mi objection
to putting it longer.

10. (>.•)!>. For the sake ot giving ronfidcn.
hut five years would enable us to turn about ami s, e
how things wen- going to drift.

I'UUO. Hut do \ou agree that the war has shown
us that if the country is to lie saved in the future
we must }rrmv ., -,-eat deal more cereals than «,• did
in the past? There is no doubt we must have a great
deal more of the land under cultivation, for the
safety of the country and for the benefit of the in
dustrial classes.

lo.lill. That is the point. | wanted. Therefore, see.
ing that the farmer simply from his own .selfish point
of view can make as much profit from grass farming,
or at any rate a considerable amount of grass farm
ing. as from tillage, do you think this guarantee
• essary for the benefit' of the farmer or for the
benc,nt of the consumer? I think it is for the benefit
of the nation as a whole. I do not think it is to the
interests of the country to allow the land to lie
derelict without producing the be-t it can. and the
Cinoininent ou^ht t() u,,,^,. arrangements to sec that
it i* done.

MINUTES ov EVIDENCE.

55

17 September, 1919.]

MK. H. ARMOUR and MR. G. G. MEKCER.

[Continued.

10.642. And therefore this guarantee, if it were
carried out, would be for the benefit of the general
public, and not for the benefit of the farmer? — 1 agree.

10.643. Do you think that along with the guarantee,
it would be fair to stipulate there should be a certain
area of land kept under crop? — Certainly.

10.644. I mean a man could not reduce his arable
area and still claim the benefits of the guarantee:1 —
No ; I would not allow that.

10.645. You say that you have mostly 14 years
leases, with breaks in them. Are those breaks on both
sides, or only on the farmers' side? — They are on both
sides as a general rule; but most of the leases now
are 14 years without a break on good estates.

10.646. The system of breaking is dying out, is it? —
Yes, on good "states.

10.647. With regard to the new Education Act ; 1
expect you agree that education is gcod for the
people, and you want to get them as well educated as
you can? — Yes.

10.648. But do you see difficulties in the way? It
will mean that boys and girls cannot go to work on
the land until they get older than they are at present?

VPS. that is what \ve think.

10.649. Have you any fear that as they get older
they will get more disinclined to take to farm life? —
That is the case. We find the best age to get a boy on
the farm is about 13. If you allow him to get to 15,
then he has no inclination to go on the land. He is
attracted to the land by the animals on it at the age
of 13; but when he gets to play games of football, and
that kind of thing, he has no notion of the land, and
he will not come to it.

10.650. And it might lead to an increased shortage
of labour? — It will lead to an increased shortage of
labour, and throw us more on to men and women.

10.651. Can you suggest any remedy for that? — I am
sorry I cannot suggest a remedy for it, but I have no
doubt that is how it will operate.

10.652. On the question of wages, I think your
statutory minimum Has stated to be 36s? — Yes.

10.653. But the perquisites are in addition to that;
they are not included in that? — Yes they are included
in it.

10.654. But you are, actually paying '4s., with per-
<|iiis:tcs in addition? — Yes, that is so.

10.fi.>). 1 thought in Scotland perquisites were
(•Diluted in addition, under the Wages Order? v
they are included.

lO.fi-Vi. With regard to your horses' keep in Table
No. 1, I see you are charging just the same rate th s
year as you did last. Is that correct, do vou think? —
f did not see that I could charge any other rate : 1 • -
cause while hay just now is at abnormal prices, I d'd
not feel justified in putting it down.

10.657. You calculate it the same as last year? — Yes.

IO.i;5X. And it is the same?— Yes.

10.659. You have not taken the market rise? — No. I
have not.

10.660. And the reaper, and general smiths' work
in the same way? — Exactly.

10.661. Have not the blacksmiths ra'sed their rate?
-Yes, they have The rates have l:een up for. a con-

s'derable time with the blacksmiths.

10.662. They are up a lot to what they were: but
have not you hnH a further recent rise? — No, not up
to now that I know of.

HUirfi.'i. We had one two months ago, and I thought
probably you lino had the same. To make up for the
shortage of hours, 1 ecause you are losing 6 hours a
week at least, do you think you will have to make
nood that shortage by employing more hands, or can
it be done by an increased use of machinery? — So far
a. we can sre just now. we will require t-> employ
mure hands to do the work.

10,664. You think it can be substituted by an in-

i\ use (.•( machinery?-- We have either to emp'ov

more hands, or pay overtime; and of course in paying

overtime you are possibly getting the usn of your

* for a longer time. We find the men do not

like to work overtime, especially on a Saturday.

1M.M5. 1 a:'i •. What about tractors? Have you
tlied them? T have employed them, but I have rot
•nv own.

10,666. Do you think they will be able to take a

(Mil

really useful place? — I think so, I think there is
some prospect of that.

10.667. And reduce the amount of horse labour? —
I think there might be some reduction ; but not to the
same extent as you would think, because you require
the horses in harvest time, and you must have horses
about the plae? to do the work in the seasons. If
you have not, then you lose far more than you gain
by not having them.

10.668. There is something in that; but I think
you can work it in with a fewer number of horses? —
I think I could.

10.669. I think you said you had 14 horses now —
six pairs and two odd ones? — Yes. I might do with-
out a pair.

10.670. That would save a pair of horses, because
a tractor is not eating when it is not working? —
Yes ; but the wear and tear of a tractor is very
considerable. (Mr. Mrrcer) : And you can often
work with horses when you could not put Ji tractor
on the land. We have had that experience in our
district.

10.671. You divide your costing equa'ly for all
crops? — (Mr. Armour): I do.

10.672. Do you think it is possible to get at the
costings of individual crops? — I do not think so. I
do not think you would get f irmers to do it. They
have not the time to do it, for one thing.

10.673. Do you think it would be worth anything
\'t it were done? — I do not think it would he worth
anything, even if it were done.

10.674. Really the true way is, to take the average
of your rotation ? — Yes. I will give you an example
(.' what I mean. We were stopped harvest opera-
tions on Friday. There was nothing done by anybody
on the farm. Then there was nothing done on Satur-
day, and on Monday we could only set up stooks. A
farmer could get nothing out of them because it was
setting up stooks, and it was wet. There were
three days lost. What are you going to put that to?
These are the losses farmers have to make up. If we
could work our business as a factory, which opens
its gates at 6 o'clock and shuts them at 6, then we
could estimate pretty nearly what it would take to
produce any article. But you see we have to contend
with the weather.

10.675. The weather is always our master. What
do you calculate is the extra time taken for stable
work by a man? — I think it will amount to nearly
three-quartei s of an hour to an hour a day.

10.676. You think that will be it?— Yes.

10.677. And the time when the horses are actually
in the stable? — Yes.

10.678. Of course, when they are running out it
would be nothing, so the average of the year would
bo less than that? — There is less with the running
out.

10.679. Dr. DontiJas : There are one or two ques-
tions on the evidence you have already given that I
should like to get cleared up. Do Scotch farmers on
the whole desire to continue to arrange 14-year lenses?
— I think they do.

10.680. They feel their lease to be a desirable pro-
tection?— They do.

10.681. And there is no tendency on their part to {,0
to an annual lease or any short arrangement of that
kind? — No, we do not want an annual lease.

10.682. On the question of some control as a condi-
tion of guarantee, F think you agree that if the State
is to give a guarantee to secure a supply of cereal
crops, it must take some steps to see it gets a return
for that?— Yes, I agree.

10,6S3. But do you agree that a condition that there
shall be good farming will satisfactorily secure that?
—That is so.

10.684. There would not be good farming in ordinary
totations unless there was a certain amount of cereal
cultivation? — No; I do not think you would get the
best out of the land unless you had a considerable
amount of the land under cereals.

10.685. So that that would be an element in good
farming? — Yes; and if they were to give a guarantee

D 4

I'

r, KM It.]

KuVAl. ' "MM1»I"N «'N Al.UU'l 1.11 Ul .
Mi:. H. AHMI-I-K and M Mi >•' i "

[C'OH/IHII"/.

for ,,, , would of course require to see th,«v

wore netting «'"• bwt result* for it.

10,880. Mr Caiitli-y . xaminod you on the question
of the wheat and oaU. Are you aware that

tin- pul.ln- -tatistics show that in Scotland the produc-
tion of wheat i* greater to tho acre than in England P
— 1 believe that U so.

10,687. While, on the other hand, the same figures
•how tluit the production of oats to the acre is lessP —
Yn, 1 would imagine that.

10,68*. Do you think the explanation of that ia that
in Scotland only the best land is used for wheat? —
That is so.

10.689. While oats are grown wherever a crop can
be taken at all P— Yes; poor land.

10.690. So therefore the statistics from the two
countries are not comparable P — No.

10.691. And there is a fallacy inherent in them? —
I agree.

10.692. Do you think that, so far as Scotch produc-
tion is concerned, it is very desirable to encourage
an increase in the production of wheat : do you think
that would be politic? — No, I do not think so.

' 10,693. You think on the whole the Scotch country
is more suitable for oat growing? — Yes, I think so.

10.694. Therefore it would be a mistake, as far as
the Scotch industry is concerned, to give a guarantee
to divert land from oats to wheat? — I think so.

10.695. I want to ask you one or two questions
about the general policy of the Chamber as to the
guarantee. Would you prefer that I should put these
questions to Mr. Mercer? — 1 would.

10.696. Then. Mr. Mercer, you were questioned by
Mr. Ashby regarding any demand from Scottish
farmers for guarantee. Would you say that there is
not any demand from Scottish farmers for guarantee?
Did they ever initiate any demand for guarantee:1
— (Mr. ^tercfr) : No, I do not think so.

10.697. Do you remember the proceedings of the De-
partmental Committee, generally called the " Wason
Committee," in 1916? — I remember something of that.

10.698. Did any Scotch witnesses at that time
initiate in their evidence the question of guarantee? —
Nol that I recollect at all.

10.699. You do not think that happened at all?—
\<> I think Scotch farmers, as a whole, would have
h. .M pleased to have been let alone altogether. I
think that was the position.

10.700. Do .von think it is the case that the first
us discussion of guarantees in Scotland took place

after the first report of the Selborne Committee in
1917? — Yes. I think that was just about the time
that the matter began really to be looked into.

10.701. And the idea, I think, was not very favour-
ably received?— Not at all.

10.702. There was no enthusiasm? — None.

lo.7o.'J. What i-. the chief event that has happened

•ince, so far as cereal production ie concerned? Has

it been the great increase in cost between MM 7 and

the present time? — The increase of cost has been

great since 1917.

I".7u4. Has it come to be the general opinion of
farmer* that if these costs are to continue they mu-t
have some security against the return of prices to
their old level? — That U what has brought about
thin feeling.

lo.'O'j. That ha* l«s-n tho history of opinion in
SiitlMid? — The history of opinion in Scotland is
thnt the costs have gone very high, ami tin- farmers
naturally, anting that th« war is o\. a big

fall in price*.

l'i.7(Ki. 1 .1111 coining to that point. I want t-o :i.-k
you finst. ha* any responsible body of Scot<-h fanners,
within your know!. i put forward a demand

i giiarontro a* anything that they wore- entitled
WfMild you rather 1 limited my question t<i the
action of th«> Chamber? — I do not think any r.-.|,,,,i
mhle body have put that forward.

lli.T II . the ChamW of Agriculture
diuin *n'f \

1<> 708. C*n * me to anything?— What is

(jurat ion exactly P

10.709. Whether the Chamber oi Agriculture. ha\e
ever said thai apart from Slate policy and tin
demands of the public, iaruiert. themselves wen-
entitled to claim any xpn-ial prelerelitial L

tor their industry:- I think the whole argument
has been State policy. That waa the point all
through.

10.710. And you say still thut farmers would ha\c
I.eeii \eiy «••!! ~.iti^tie,l t.i have Keen left alone:'- Yec.

10.711. You >ay that farmers expect that then
will be a very -h.np I all in prices as a result of the
conclusion of Peace. Is that what you say? — Yes.

10.712. Do you think that belief is general?- I
very varied, even at this moment.

10.713. Do you yourself think it well founded?— I
think there is bound to come a fall; I do not buy-
that it will oouie immediately .

10.714. With regard to costs, is there any cxpec-
i .it ion or desire on the part of the Scotch fai

for a return to the previous wages conditions? — No,
none.

10.715. Is your view, or the view of the Chamber,
that the position of tho Scotch servants is much
stronger in respect ot their demand for wages than
it formerly was? — Do you mean that they are in-
sisting more strongly '•

10.716. I mean they are adopting much more of
a Trades Union point of view?— Cei tainly they

10.717. And they are coming much more in contact
with the industrial population:'- Much mure; ami
naturally the contact has its influence on them.

10.718. And I suppose the war has greatly in-
creased that?- V I ^liould say so.

10.719. So that farmers in Scotland, on the whole.
expect that they will have to maintain a compara-
tively high rate "of wages if they are to sirure la hour :-
— That in so; and I think I might say that the
farmers are very willing to maintain as high a rate
of wages as the industry will allow. We do not
want to see wages go down.

10.720. Do you think farmers in recon t years have
become rather more liberal in their views on that
subject? — I hope so. I have always held these I
myself.

10.721. Yes, but generally? — I hope so.

10.722. As a matter of business, they say if that
is to happen and if prices are to fall, they cannot
hope to maintain production? — That is certainly
the case.

10.723. Is that the .substance of their CM6 when they
say that cultivation will decline if there is no
guarantee against the return to very low pri-
That ia so. That is the general feeling in so far at,
I know it in Scotland, that there will be a tendency
to put land again under grass if the prices of
cereals fall too low.

10.724. But 1 suppose tanners ••ould do quite well
in many cases with their land back in grass? 5f«
many of them would. It is not from the farming
point of view.

10.725. They have not a very vit.il interest in main-
taining cereal cultivation? — In many instances they
have not, and farm life would )x> very much easier
with the land under grass.

10,736. I should like you to como a little closer to
the question of what is meant by a guarantee. There
are two possible views of it., "and I want to know
which it is that you believe the Chamber to hold.
There is the \ iew that such a guarantee should be
given lus would enable farmers to carry on their
methods, even if world price* were to fall

for long periods below the level of the piaranlce.
Th. re i- the oilier view thnt the guarantee should be
on a level to be required only exceptionally and
occasionally, as a safeguard against such pn
belong to certain years in the early n Which

in the view of the Chamber:- The view of the Chamlicr
is that a guarantee over a period of years would bo
more satisfactory

10,727. Hut, of course, the level nt which the
guarantee would be fixi-d. would depend on which
view you took? The level of tho guarantee would
be available from year to year T think that is our
suggestion

MINUTES OF EVIDENCE.

57

17

; 1919.]

MK. 11. AKMOUK and MR. G. G. MEKCER.

[Continued.

10.728. You have uot considered 'any scheme re-
garding the responsible Committee that was spoken
of?— No.

10.729. You prepared your present evidence, I
think, rather in view of the immediate question of
the necessary prices for the year 1920? — That is quite
so. It was just with that view.

10.729A. It you are required at a later stage, you
would be prepared to consider that?— Certainly, we
would do that at once.

10.730. I think you said that the Chamber has
been considering the question of guarantees for other
than cereal crops. I am not going to ask you any
questions in detail on that subject ; but is not it the
case that there would be great difficulty in adminis-
tering guarantees in respect of other crops:" Would
you contemplate that being done by the method of
the Corn Production Act in the case of, say, milk,
or would it entail a system of State purchase? — I
almost fear it would need a system of State purchase;
but I would not like to commit the Chamber.

10.731. Do you think a system of State purchase
with the consequence of a fixed maximum price as
well as a fixed minimum price, would encourage them
to produce? — It is very doubtful if that would. The
experience we have had of State purchase this last
year has not helped it at all.

10.732. It has been somewhat mixed? — Yes, that is
so. very mixed.

[0,788. You do not think the production would be
encouraged by a system involving purchase by the
State of the various products? — No, it is very doubt-
ful if it would.

10,784. -And, therefore, it would not have the justi-
lication which is m-ic^ary for the guarantee system?
— That is so. Unless it would ensure increased pro-
duction then the thing is not doing what is wanted.

10,735. And you do not think it would ensure in-
creased production? — I have very grave doubts about
it, speaking personally.

10.7:*; Mi: \\'nll;<r: I want to ask you if I under-
stood you correctly, when you expressed the view of
the Chamber, that they desired to be left alone en-
tirely. How do you reconcile that statement with the
rlaim put forward on behalf of the Chamber for
guarantees? — This claim is put forward now. The
time when we were wishing to be left alone entirely,
»a. two years or so ago. The circumstances have
changed.

10.737. Do I understand correctly that now you are
not desirous of being left alone:' Certainly, we wish
in lie looked after. We now have to consider the

of production as they are to-day, and if the
growth nf cereals is to be maintained we do now wish
a guarantee.

10.738. So that to that extent you do not desire
to be left alone? — No, not at this stage. It was
earlier that we wished to be left alone.

10.739. I believe it was Mr. Armour, in reply to
Mr. Kd wards, I think, who stated that if certain
things happened the whole of the land would go out
of cultivation. Might I :isk you, Mr. Armour, if you
really mean the whole of the land would go out of
cultivation? — (Mr. Armour): If the land did not
produce a profit for the men who cultivated it, it
would certainly go out of cultivation.

10.710. In your evidence-in-chief you give certain
figures; for instance, wheat per quarter of 604 Ibs.
^ mi put at 58s., and that you state would be without
providing any profit?— Quite so.

10.741. I did not quite follow myself exactly what
you required over and above that figure named for
• i-ofit? — T think I stated 10s. an acre.

10,743. Do Mm keep accounts? — I do.

10,743. Do you pay income tax? — I do.

I'l.TII. On wli-ii - I just pay about half <if my rent
in income tax and the landlord pays the other half.

10,745. You do not pay it on profits? — No.

10,74(1. Would it lie correct to say that most farmers
adopt that way of ]mying income tax? — Yos. T think
that would be correct.

10.747. HathT than pay on profits?— Yes.

10.748. So that income tax is a had index? I think
lint if the Government continues to levy tax on

double rent, I think you will find that the present
ucnerntion of farmers will go out of farming.

Farmers are not clerks. Their duty is to produce,
and is outside looking after the crops. You will not
get farmers to sit down at night and write up their
books and make balance sheets, as a general rule.

10.749. It is perfectly obvious, I think, that farmers
are not book-keepers? — They are book-keepers, but
they are not clerks. They keep books to their own
satisfaction.

10.750. Is it your view that that is the reason why
you choose to pay income tax on the rent instead of
paying it on profit: is that the actual reason? — Yes,
that is the actual reason.

10.751. There is no other reason? — There is no other
reason'

10.752. But, at any rate, repeating my question,
am I correct in my estimation that most farmers
adopt that plan? — I think you are right.

10.753. Dealing with education in the next para-
graph, you do not of course as a Scotsman object to
the best education possibly being given to the
farmers' sons? — Certainly not.

10.754. You give it, however, as one of the reasons.
I am inclined to think it may be misunderstood from
the way it is put here? — I think it is.

10.755. It is subject to misinterpretation ; but you
do not mean it in tliat way? — I do not mean it
that way. I mean it is a mistake to keep boys at
school and at the continuation classes marking time.
If a boy can do good at the school and take in the
instruction then I am all with it ; but a boy who has
to attend school and can do no good but sit and kick
his feet under the desk I am all against.

10.756. But it would be a good thing for the in-
dustry if we had a higher standard of education than
we have to-day in Scotland?- Yes, I agree. (Mr.
Mercer) : Is that paragraph (8) you are looking at,
because increased education conies in there, and I
thought perhaps you were not reading it quite
correctly. It is: "Increased education and other
local rates."

10.757. It is paragraph (8) of my copy?— If that is
the paragraph you mean we are not raising any
objection to education, but it is the rates. I wish
that to be clear.

10.758. I wished to make the point clear? — Yes, 1
am glad you raised the point.

10.759. Is it really tlie view of the Chamber
that permanent guarantees should be given? — (Mr.
Armour) : So long as they are necessary, I think they
ought to be given. I think the land ought to he put
under proper cultivation and a groat deal more of
it than we have under cultivation just now ; and if
the country wants that they have to make arrange-
ments for it.

10.760. With your experience particularly, consider-
ing the part from which you come, would you hold
the view that we could produce sufficient cereals in
this country to meet this country's demands and
requirements? — I think it would be impossible to pro-
duce the whole of them ; but I think we could go a
great length in producing our requirements in regard
to cereals. We will never be able to supply all the
cereals because we have a great many industries that
use cereals, such as brewing, distilling, and that kind.
I do not think we could do that; but so far as feeding
the population is concerned, I think if the land were
put under proper cultivation and an extended area
of it, we could go a long way towards supplying the
food that is required for the country.

10.761. So that really in due time you think wo
mrght be able to?— I do.

10.762. Taking the examination generally, and the
questions that have been put, is there anything else
that you could suggest whereby we might be able to
improve the status of the industry? — No; the only
way you can improve it is to give sufficient remunera-
tion to the labourer and the farmer on the soil.

10.763. Take transport, for example? — Yes, I agree.
All those things could be brought in.

10.764. You think there is room for those improve-
ments, so far as that is concerned? — Yes, I do. (Mr.
Mercer) : And research.

10.765. Anything clw? dommunications also. (Mr.
Armour) : And education, too. All these things will
tend to production, but you must have a profit at the
far end.

17 S

. .'MMlsMt'N M\ At.Kiri I.Tl UK.

, 1919.]

MR. II AKMOUR and MR. O. G. MKKCKR.

[Ciillliiinnl.

|(l.7iii>. \Vliai is your view <if co-operation in the
industry? IK. you'lhink there i- riHini for greater
co-operation i- 1 think co-oi>eiation is it very good

"it'i^Tt;;. In buying anil selling- Y.-. in Inlying and

selling, and bflping another. I heln vc it Mill

ultimately extend; but at picsciit ;i great many of
tin- farmers an- not open t<> receive it yet. though
I hel:c\e they would lie the better for it.
in :<•- That i- y.nir opinion:- Yes.
10.7IW. .Ur. Smith : With regard to the«e figures
that you have presenUxl as to the cost of the |K>tat<>
, rop'iii Korlarshire for 191*.' is there any informa-
tion as to what that i-rop was:'— Will von addres,
\,iur remarks on tho potato crop to Mr. Mercer?

l(t,77(». Could you toll us what the crop WHS. Mr.
Htreerl <Mi. Mtrtvr): I am afraid we can give
yon vi>ry little information on those tables to-day.

10.771. Would it not l>e possible to have the infor
matioii later? Ye*; I think it will be (.ossihle to
h-.ve all the information laU-r, but I only got this

i day morning.

10.772". At what price were they sold:- Thli is just
the statement from the fanner himself.

in. 773. I see in the statement regarding the Ayr-
shire early market*, you put down the rerit, rates and
taxes for throe-fourths of the year. What is the
reason for that? -The reason. I believe, is that after
the potatoes are taken off, a cro|> of rape is grown.
That is a plant of the turnip order which grows
foliage only. It is eaten down with sheep or plough) .1
in green «» manure. Therefore that has been de-
durt.-d from the eost of rent for the whole of the
year. There is a note In-low which begins " Oatx-h
crop."

10,774. This is an early crop of potatoes. 1 no
potatoes would not stand on the land thn'o-fourths of
the year? — The. farmer is allocating the portion of
the rent which he thinks is due to this catch crop:
that is all.

10,77"). If he did not grow thejii as a cabch crop he
would grow something else, because an early crop of
|K.tatoes do not stand on the ground very long?—
Yee; but thev find in Ayrshire that that is the most
profitable thing to do for the potatoes themsi 'Ives.
and thnt is how they do it.

1(1, 77(1 Would not three months cover early pota-
toes?—Yes, but the ground is left vacant all the n»t .
of the time.

10.777. I see there is 30 cwts. of seed potetoe*.
Would von sugg«-st that MO cwts. an acre were
planted'?- I am not in that district at all: but I
am quite confident that wh«t this farmer has put
down is absolutely true.

1O.77H. In regard to the discussions you have had
in your Chamlior. have they passed any resolutions
an to this question of the future of the agricultural
industry:- I do not rememlior at the moment if any
resolutions were passed; but at the Directors' meeting!
we have time and again sjMiken of these guarantees
during the later months, and the general feeling \v::s
that they «re necessary at this stage.

10,771)' Hut the Chamber itself has not disc,
them. I gather:' The Chamber has discussed them
through the Directors who have to manage the
business nt the Chamber.

10,7^1 Hut on the part of the members generally.
there has not been sufficient interest to warrant them
raising the question:- That lias not propped up.

10.7-1 If they h.-ul. there would have I n Mine

discussion and |MHwihly some resolutions. That is
-i ii.-ralh the pun. ilure. is it not ^ . that is no.

III. 7*2. And then- has not Wii a resolution
pawc'i 'I he principle of the Corn I'roilui-tion .\ct
M»S approved by the general meeting.

10.7H3. And the figures thnt are contained therein?

We debated the figuri-i. 1 remember.
ld.7-1 Could you tell u* whether there is generally
on the part of fan m-crn as to the future as

far ai price* are romcrin d '' Without doubt lb.

IK-CM any land «>ld in your dis-

tri I* l""»c I - -III ri-cently.

In ; my of them IH--II bought by the farm

.Iii-Mi h:«ve IM-CII bought liv the farinii'.
HI. 7-7 !).. vim not think that that is rather con-
trary to the idnn that they lack < onfjdcnce in the

• Sir Appendix No. III.

Inline when the are prepared to purchase their own
farms? — The trouble is that in most rases they have
either to purchase their place or leave it. In nearly
in our own district, I remember they were
held by men who had been there for a very long period
ol veals, and they preferred to take the ri-k and
remain where they were.

10.7-vS. It would not have been an niiiavoui 'ab'e
time to get out of it?- I quite agree; but a man
lint readily quit his farm which he has held for IS I. ei
:UI. or Id years, and they bought them.

1(1, 7MI. Would you agree that farmers have be -n
making very good profits the la-t four years? — I
would certainly agree that farmers have done quite
well and made a profit; but I am afraid many have
r.ot done so extraordinarily well as the general public
imagine. In many cases, some of which I know per
sonally. farmers had dime through a very severe time
and were really in a state of considerable indebtedness
when the war broke out. These men have cleared
their feet, and are in a better position than they were
ever in before.

10.790. Would it be true to say that, apart from
paying off any exi-ting debt, a good number of them
have made very substantial profits?— Some of them
have made quite substantial profits.

10.791. And that the valuations of their stock
would be at a very high figure? — If they went out
just now, they would get much more.

10.792. Therefore it they did go out, they would i. i
under very good conditions? -Yes.

10.793. But in place of that they prefer to buy their
farms? — Yes. because in many cases they were men
still active and vigorous, and naturally they were not
going to turn to another line of life at their time;
they could not do it.

10.794. Does it not occur to yon that if they had
heen doing so poorly in the past, that by investing the
money they realised on their farm they would get :•
hetter income than we are told they get by working
the farm? — I do not think a life of idleness appeals in
many people; certainly not in Scotland.

10.795. But if they had been doing so badly as to
accumulate substantial debts, would not it have been
an inducement for them to sell and invc-t that money
and secure a regular income? — Of course there is ...n
inducement to go out and sell just now; but. on the
other hand, they did not wish to give up the livelihood
they have been accustomed to. A second thing is
this: that we have the assurance that agriculture i^
now coming into its own and is not going to be neg-
lected as it was in the past. The people have
awakened to the need of agriculture, and therefore
there was not the same inducement for farmers to sell
as there might have been some years ago.

10.71X). There is an inducement to-day; and ill spite
of that, and with all their anxiety in regard to the
future, they are prepared to purchase their farms:'
Yes. they have purchased their farms. I think
perhaps a great many outsiders do not just realise
what the connection between a farmer and his farm
really is. I think that is when- many people go
astray. A farmer is bound up in his farm. He has
li>ed in it, it may be. 10 years, and knows every field
ol it. and he is not going to give up his life work if he
can help it.

10.797. Hut there has got to be more than sentiment
to enable a farmer to live? — Yes; but, as 1 say. he has
the knowledge that the people have awakened to the
need of agriculture, and we have been assured that
agriculture is not going to be neglected, and that is
worth something.

10.798. That would rather suggest he has confidence,
in the future rather than a lack of confidence:-- Well ;
it is a hope.

10.799. In regard to these tables, which I under-
stand an- your evidence. .Mr. Armour, would you
agree that during the past few years farmers have
done cxrecdini'lv well- < Ur. l/im/i//): Yes. I would
sa\ that farmers have done well; bill I do not think.
a-> a general rule, I would say exceeding well.

|(I.SO(I. Itcgarding voursclf. would yon admit thai
\ou have done very well this last two yea
ia-t two years I have done fairly well.

MINUTES OF EVIDENCE.

17 Xtfiember, l'J19.]

Mi:. H. ARMUCK and MK. G. G. MEKCEK.

[Continued.

10.801. Only fairly well:-— Yes, only fairly well.

10.802. These figures rather suggest the opposite,
do they not? — I do not know that they do.

10.803. As far as I can work them out, it seems
to me that on 66 acres of wheat you made a profit
of C346 10s. That is not had, is it? — I do not think
there is that profit in it. (Mr. Mercer) : What ahout
the loss on the turnip crop in the Lothians this last
year? They had a miserable turnip crop last year.

10.804. You know more about that than I; but in
my business in Scotland, I marvel at the wonderful
turnip crops I see everywhere;' — This year it was so,
perhaps.

10.805. This year and the year before? — I can give
you a figure which will interest you. I have
.usually stored 1,200 loads of turnips, but I do not
think I drove into my steadings last year 150 loads.
That was something like the proportion of the turnip
crop last year, and it was costing far more to raise.

10.806. I have no information as to details in that
respect; but all I can say is that I have never seen
such crops in England? — These are things that per-
haps people want to know.

10.807. This year you could see very blank spaces
in some fields in England; but I failed to see any
blank spaces when I was going up the Ea«t Coast to
Edinburgh? — (Mr. .Iruiinir) : Have you gone up above
Edinburgh towards Aberdeen?

10.808. Last year I saw some fields, and they looked
exceedingly well"? — Last year we had a good crop and it
yielded well ; but this year it will not.

10.809. Do you. suggest then that there is a loss
on turnip* P— (Mr. Mrrcer): A. very distinct loss.
i. Mr. .[nii'iiir): There is a decided loss on turnips.

10.810. What about hay? — Last year there was a
profit.

10.811. Would it be fair to assume that with the
interest on your capital which you reckon at 10s.
an acre, you make £1.(XX) on your farm? — No.

10,812.' That would not be a fair assumption?— No,
I could not make 1 1.000.

10.813. You spoke of the fact that the land has
deteriorated, and that it will cost a great deal to get
it back into the proper condition? - S'vs. that is so.

10.814. Do you think that that cost ought to be
charged up to" the future years' working entirely? —
It is expense, that ought to have been expended on
the past crops; but it is the future crops that will
have to pay for it.

1(1. S|r(. Hut. surely, in the ordinary way of business
there would have been a reserve- i'nnd established.
seeing that yon were not expending all that you were
entitled to do and might have to expend more later.
Would it be fair therefore to say that out of what
would be a normal profit :is compared with normal
times, some of that money should be earmarked for
cleaning the land bttaiue it ha, not been spent in
these years? — We are very much in the samu position
as a man who was cashing deposit receipts ami put-
ting it to current account. That is what we were
doing in the past two years, and we have that
to replace now and in the future.

10.816. Not having expended it in cash, you earned
a little by it. did you not?— It has cost us more, and
we have deteriorated our land.

10.817. You say the land will have to go down to
unless there is some guarantee given to the

farmers? — The process lias already begun.

10.818. Can you tell us what will be done with
tin- farm, when they arc down to grass? -They will
be worked at very little expense.

10.819. For what purpose; what kind of farm ?-
They will be stocked with sheep and cattle.

10.820. I understood you to say in answer to <i\ie-
that the breeding of sheep did not pay and

tb:.t cattle did not pay ?— Not in that way. I said
it did not pay to raise these crops and consume
straw in your courts and raise turnips to feed the
cattle fat; but it is a very different tiling if yon
)>cgin to breed your cattle and gradually feed them
off the g/iiss and have no labour on your farm at all.
and produce no manure except wluit you produce in
thn cattle courts. Then you can work the farm
My at a piofit to the farmer, but a very serious
IOM to the country.

10.821. If the farmers put all their farms down
to grass, would not that create very great difficulty
by producing one particular kind of thing? — No.
They will only produce beef, and there is no limit to
the consumption of beef in this country. We cannot
supply half of it.

10.822. But is it not possible that the importation
of foreign grown meat would have an effect on the
situation and make it unprofitable to the grower? —
Yes, I agree with you that is what will happen.

10.823. So therefore the farmer looks like going
out altogether? — To a great extent profitable farming
would go down

10.824. You do not think that this is a l:ogey that
farmers have persuaded themselves into, and believe
in as a reality? — If our costs of production are
to be maintained at anything like the present high
standard, we see nothing else in front of us but
bankruptcy. \Ve know what has happened to us in
the past, and the same thing will happen to us in the
future.

10.825. But have you considered this question from
the point of view of market prices keeping up with
the natural play of the market ? — I will tell you what
was in most formers' minds this year about hay.
There is not a farmer but who considered that the
price of hay would be down to £4 this year; and if
there had not been the drought in England, that is
w hat the price would have been. There would have
been over production in hay, and you would not have
to go many years until you found over production in
hay and over production in potatoes, and gradually
you would find over production of cereals, too. That
is what most of the farmers are thinking.

10.826. Over production in cereals, do you suggest?
— I think so. In a few years you will find there will
b» not over production in this sense, but there will be
a surplus of cereals put into the country that will
put the growing of cereals out of this country.

10.827. Is it not a fact that in very many cases in
Scotland the fanners are? prepared to take their
chance in the fiiture with some amount of confidence
apart from iny guarantee? — Yes, you find farmers
with a great (leal of hope. They are hoping always
for the best ; but you must recollect that a great
many farms have changed hands in Scotland through
sheer inability to make them pay.

10. s2*. Do you suggest that farmers have gone out
this year?— Xo. not this year; but prior to the war
and before the South African war farmers were mak-
ing losses ; there wa>j no profit in it. The labourer was
paid nothing. Women were only ]>aid H«. or 9s. a
week. That state of matters cannot continue in this
country now.

[0,839. What do you base your fear upon in regard
to the falling of prices? — The consumption of oats
and the consumption of hay will be very materially
reduced owing to the alteration in various forms of
t i-ans|M>rt. Trans|x>rt will not be done to the same
extent with horses as it was before the war. That
would be one element that would tell. Another el<>-
iiiont is the quantities of food brought over from
America to Knrope. When all that is brought to
bear on the civil population, the prices arc bound to
come down, and when prices come down out goes the
arable cultivation.

10.830. Are not farmers always arguing that the
horse1 transport will go out since motor transport
came in'; and is not it tJie fact that the price of
horses 1ms increased, which rather shows the con-
trary?— Yes; if you have so many horses and take
them out and shoot them, you are ?K>nnd to increase
the price of horses.

10.831. 1 am talking of be-fore the war? — No, there
was not a great deal of increase in the price of horses
before the war.

10.832. But there was no decrease. Tf there was
any alteration, I suggest there was an increase?—
No. 1 would not say there was any great increase.
Seconci rate horses were cheap; but if you wanted a
good horse it was £50 or £60. In 1872 they were>
much higher than they were before this war.

10,8.').'). Do you know any farmers who actually keie-p
accounts and work out a balance sheet of their
farms? — I do not know manv.

60

, 1919.]

UoYAI. ru.MMls^lnx ,,\ Aii IMlT I.TUJK.
MK. II. AI:MUUK aud Mi: <; t.. MK.BCEK.

[L'tnitillHItl.

10.834. Do you know any ?- 1 have never seen any
farmer*' balance sheet*.

10.835. l)o yon think it is possible for thie Com-
mission to get information in that respect? 1 think
\<>u could get a lot of information.

H>. sit!. I do not mean estimated figures P— No,
accurate figures. If you get « farmer to supply you
with tlu« wages he pays, the number of people he has
<>n the farm, the quantity of cereals he disposes of,
and the prices he get* for them and how much ho
spent on manures you will go a long WHY to get the
information you want; but if you want detailed in-
formation and balance sheets from farmer* , you will
never get it.

10.837. But if we could get some information show-
ing the total expenditure and the total income in
connection with the farm? — There is nothing to hinder
you getting that.

10.838. So you keep balance sheets or accounts in
that way?- 1 keep my accounts so that I could give
you these figures.

10.839. Would you be willing to let the Commission
have them?— 1 would not be willing to let you have
my books; but if you were to ask for information
like that, I do not see any objection to a farmer
giving it to you. I would not like to be the only
farmer that would give you that. I think if you
want that information, all farmers should be put" on
the same footing.

10.840. Can you tell me why the farmers hesitate
to give this Commission exact information of that
description-' I believe a good many farmers have
the information ; but I believe there are a groat many
who have not the information, and farmers should ail
be treated alike. If you want that information
must ask for it from all farmers and not from one
or two.

10.841. But it is ini|M>ssible for us to ask for it
from all farmers. If we could get ff few cases which
would illustrate the general position, that would In
exceedingly helpful. I would like to suggest to you
tlnit if the farmers are going to ask the genera]
public to give them consideration in the «
guaranteed prires, the general public and Parliament
itscli may expect .some definite information which
will justify that |>olicy; and unless the fanners are
prepared to give it. how is it |x>ssible even for this
Commission or Parliament, or any other body, to form
a i.nrect opinion of what is necd.-d? I km.-\\ 'i
have great difficulty; but ii yon ask from every
!";• liner simply information such as the expenditure
and the ineoine which I have no.doubt you could get.
then yon could grade up nil your farms. If a farm

in the same locality, then you could go to the
fanner and say: "Why is it you have not the same
yield off your farm as your neighbour?" In that
wav yon could grade it. But to get informatioii from
one individual farmer would lead you to nothing.
Yon would only know what that individual farmer
«as doing. If you want information. I would put
them nil in the same box; every farmer wv.nll
to supply it. and it would grade up the production.

i'-'. Do you know it was suggested that if th s

•i were not held in pulilii-. tin- farmers would

!»• willing to give us exact information, and up to the'

t wi» can get nothing except what after all are
only estimated figures, and that one side of the
balance sheet only!- Y«.ii will have to tnke steps to
tmt that is the reason.

i.'t. Is it possible for you through your Chamber

• <f Agriculture, to help this Commission by the pie-
ductton of actual expenditure and income: that is.
ni-tiiiil accounts of farming? It would be possible if nil

• •\pl.inatorv note he made that • to point
out it is not ii special farm or anything of that soil.

i on the Commission 1 suggest who could

gne credit for anything that was in cded in thai

I must admit t-o yon that the Chamh. i

would have difficulty in getting that from certain

any farmers.

10,844. Then what is the deduct ion one is eorn-
jrf-IM to make from a statement of that sort? The

• induction you ••an make from that is. that the farmers
do not keep correct account*, you might say. Thev
know exactly who ii indebted to them and to whom

they are indebted; but as to keeping a correct set of
books and balancing them oil. they do not do it. and
they never have been accustomed to do it. It yon want
to educate them into that, it will be a \. r> ditliciih
job with the present g. ncration ..t I. .nun- You may
do it with the rising generation ; but I mav tell you
farming ind book-keeping or clerking, I »
not go together.

10,846. Is it a fair deduction to make, that il tin-
Commission tailed to get information of the d<
tion I have been speaking of from the sources where
that information is available and 1 understand
your own statement some such information is avail-
able— the farmers are afraid to let the facts be known.
because it will dispose of their claim for State aid
in the farming industry? Is that a natural deduc-
tion?—No, I will not put it that way. I would put
it that farmers really have a disinclination to give
ii. and they have not the exact figures to give it.
I do not think it is because they have anythinc to
hide at all.

10.846. Mr. Kubhin/i-. I understool you to sa\ . Mi
Meroer, in reply to a question put to you by Mr.
Walker, that early in 1917 the farmers of Scotland
were desirous of being left alone? — (Mr. Mercer) :
Yes, prior to that.

10.847. But at the moment they do desire some
guarantee from the State. Is that because they
assume that the Government will bring pressure to
bear upon them to maintain the existing area of
arable land? — The feeling is that if the arable land
is to be maintained, at least there shoukl be some
guarantee.

10.848. Exactly; and they assume the Government
will insist on the present area of arable land being
maintained? — Yes, if they wish that, certainly.

10.849. And therefore they desire the guarantee?
— Yes.

10.850. But if, on the other hand, they were con-
vinced that the Government were indifferent as to
the area under the plough, they would bo just as
willing to-day to be left alone' as in 1!M7. would
they not? — If the Government would intimate that
fact, then the farmers would proceed to do th,
they can.

10.851. I understand farmers in Scotland are not
in the position of suppliants lor favour liom
the community. They say if the community d.

to interfere in the conduct of their business, they
must bo indemnified against loss? — Yes.

10.852. If, on the other hand, the community is
willing to lea-re them alone, they do not aek
favour from the community? — That is exactly what
we have stated in our final clauses.

10.853. I want to be quite dear about that. Do
you really think that the suggestion you make as to
the setting up of a Committee which won!
prices every September, would really give that confi-
dence to the farmer which he desires in order to
encourage him to maintain his present area of
under the plough? If ho is uncertain every year as
to what is going to happen a year afterwards, nurely
that would not give him much confidence?- -Still,
if a farmer knows in tho autumn what his pros]

are as to price for the next season, he can within
certain limits alter his crop.

10.854. You think the Scotch farmer will !M> satis-
fied with that from year to year? — It would certainly
give them a certain amount of confidence.

10.855. It would bo better tha>n nothing? — Yes, it
would be better than nothing.

ln.si.Vi. Then Mr. Armour. 1 understood Mr. Smith
objects to tho ciK-t of cleaning land which has got
dirty during the war years being charged up to
future crops. What I want to put to you is, that
it must cither be charged to future crops or you
must write off the cost from your profits? — (Mr.
Armour): Yes.

10,857. Either the profits which are said to have
been made during the war are really fictitious, or
"ii have to chargo up tho cost of putting tin-
land back into tho same position as it was in before
tho war to future crops? — Yes, that is so.

MINUTES OF EVIDENCE.

61

17 September, 1919.]

MR. H. ARMOUR and MR. G. G. MERCER.

[Continued.

10.858. Mr. 1'arker: In reply to Mr. Cautley you
said that the average yield for wheat, barley and
oats on your farm was rather above the average of
the yields in Scotland? — Yes.

10.859. Are the figures suggested on Table No. 1 of
your precis for the minimum prices based on the
experience of your own farm or on the average yield
in Scotland? — The experience of my own farm.

10.860. Then the average yield in Scotland being
less than your own farm, these minimum prices re-
quire to be revised ? — Yes.

10.861. What revision would you suggest? You put
wheat at 58s., based on your own experience. What
should that figure be if based on the average yield in
Scotland? — In that case wheat would possibly be
taken at four quarters, and barley would be taken
at four quarters.

10.862. What would that raise the figure to?— I do
not know, but it can be worked out. Then oats would
be five quarters.

10.863. In each of the figures you have given for
wheat, barley and oats, you are one quarter above the
average? — Yes; that is about it.

10.864. So these figures want reducing by one
quarter? — They would.

10.865. Mr. Nicholls: I wanted to ask you, Mr. Mer-
cer, whether the directors of the Chamber are practi-
cal farmers? — (Mr. Mercer): I think nearly every
director is a practical farmer.

10.866. And engaged in the business? — Engaged in
the practice of agriculture. There are one or two
perhaps not, but the great majority are.

10.867. With regard to the potato lists, when we get
the further information, if you do not mind, I would
like to know the reason for the contrasts between
Ayrshire and Forfarshire with regard to the amount
of seed put in per acre. In. Ayrshire it is 30 cwt. to
the acre, and in Forfarshire it is 22 cwt. ; and in some
of the evidence we have had before us. it is down as
low as 16 cwt., and in one case 15 cwt. Will you try
and find out why in Scotland the quantity should be
high in comparison per acre? — What may easily
account for that difference is the size of seed
planted. That at once makes a difference in the ton-
nage per acre. Then in Ayrshire these are early
potatoes, and they plant them very closely. I have no
doubt that that is the reason for the 30 cwt. Their
drills are closer together, and they plant a little closer
between the plants. That will account for the differ-
In <iK Then do you think in Forfarshire they really

do xo in for big seed?— That may account for it. I
could not tell you definitely at the moment.

10.S69. There is a lot of "difference between 22 cwt.
and 15 cwt. in some of our cases. Then with regard
to f:irmyard manure, the Ayrshire manure is 14s. a
ton, and tin- Forfarshire manure is only 10s. Is the
murk really a better quality in Ayrshire than in
Korfarshire!- You might find" that out?— I think part
of the reason there again is, that in Ayrshire they buy
a lot of that manure, and know exactly what it costs.
In Korfarshire this would be dung made in the cuttle
courts and taken out. and the farmer has just allo\\ cd
10s. a ton.

10,870. I am a little bit puzzled, Mr. Armour, about
the reference in the last paragraph but one of the
precis. I am not quite clear what is meant by
"excessive and cross-cropping"? (Mr. Armour):
F.xcessive and cross-cropping is this; that you will find
there is a great number of farms in which a barley
crop has been taken after oats. :ind in ;ilso many
cases a wheat crop. Whichever crop a farmer thought
In- was going to make most out of. he would CTOW-
crop with that crop, and he would avoid the potatoes
because he was scarce of labour and it was a more
expensive crop to produce.

I. It i» really successive wheat crops? — Suc-

• • wheat crops." (Mr. Mercer) : Most of which

\vcri- grown under pressure from the Agricultural

Committees. (Mr. \nn<nir}: If you adopt thnt

system, you have to pay the penalty for it.

10.872. You mean it not only draws the land extra?
— But it decreases the productivity.

10.K73. It <\<M-» not have the same labour on it? —
Tt it not thnt; but if you have a green crop you can
I|C:TI it.

10.874. Under the Education item paragraph (8),
1 am not quite clear whether in answering Mr. Walker
you made it clear that you were referring to the rates
for education and not the education itself? — That
is so.

10.875. But in an answer earlier on, you did make
a reference to the extra time taken by dads, I under-
stood you to say two hours a night, when sometimes
they have to go for training, and in some cases four
hours in the daytime during the week, which will act
as a handicap against agriculture? — There is no doubt
of it; because these boys, so far as Scotland is con-
cerned, must be exempted from their work to attend.
If you work nine hours on a farm and a boy has to
go to school, then you can only get seven hours out
of the boy.

10.876. That is bringing it back to the education
item and not to the rate? — Yes, but the rates are
going to affect agriculture materially, because there
is going to be an increase, and a big increase, in
Scotland.

10.877. I admit the rate trouble is a burden on
agriculture; but I am anxious with you that these
boys should be better educated? — Yes, I agree.

10.878. And I thought your answer to Mr. Walker
was {hat you favoured the education of the boy,
and that the better the education the better for the
boy? — Yes that is so.

10.879. He must have time for it? — Yes, he must;
and therefore it is going to interfere with the farmers'
operations.

10.880. And you do not think that the education
afterwards will compensate agriculture as a whole? —
No, it will not compensate it. It may compensate
the boy, and I hope it does.

10.881. I mean will it compensate agriculture to
get a class of better educated lad interested in the
industry. That is what I am after? — Yes, I quite
agree it would, if you could get them to stay on the
land.

10.882. Of couse, we have to run the risk of that.
The tendency all the time is for a better chance for
every lad? — Yes; I quite agree with those sentiments.

10.883. Then I am not quite sure what the position
was about guaranteeing the acreage. There have
been several questions asked which have brought out
part of it, and I am to some extent satisfied ; but I
want really to know whether you consider that if
the Government comes along and says to the farmer :
" We will give yon a guarantee on cereal growing."
and the Government say : " Now we want you to
guarantee us a certain acreage, and shall insist on it :
and we shall also insist that a certain quantity of
labour is spent on that cereal growing so that it does
not go to rubbish," he is prepared to accept that
situation? — Yes.

10.884. You think he is?— Yes, he ought to be.

10.885. Then, further, on the question of wages and
the increase independent of the Corn Production Act,
I want to know whether you really think that the
wages in Scotland would have increased as they have
done if there had been no Corn Production Act at all ?
—Certainly the wages would have increased.

10.886. You think that the Corn Production Act
made no difference whatever to the wages? — None
whatever.

10.887. And that really what you or the Chamber
is after is asking the Government now these wages
are higher and are likely to keep up to give them some
guarantee that they have the money to pay the
extra? Is that what they are really after? — That
is so. Farmers want to be able to pay the highest
wages in order to get the best men. We do not
want to be left with all the worst men ; and unless
we pay a good wage we will not get the men, so that
we are all in favour of the worker being protected as
well as the farmer.

. 10,888. I have not yet heard how much permanent
grass land you have on your farm? — I think you will
see it at the bottom of my statement. I had 4S
acres in 1913 out of 400; then in 1918 I had 25 acres.

10.889. Is that old grass?— Part of it is. It is part
grass I keep to graze my horses.

10.890. But is it old grass land which was laid down
when you went there, or have you made it? — I have
made part of it.

SJ

17 .ttpirmbfr, 1919.]

liuVAI. t oMMI.sMnN MS Ai.lMd I. IT UK.
Mi: II. AliW'iri: •ml Mil. (J. ('• MM:, it:

in.s'll. Part of it is old-- I'art of it is old. l.ut »
>. i \ smull purl of it.

lii.-i-J N it H good grasK- Vi-. n i- all right.

l«>.-!>3. And you really think that it would be a
puvmg proposition to farmer-it if they cannot get
what they are thinking about hi-rr to go in for grass
uanttMOtljrf It is the only alternative that is l«n
Itir tin-in

In. "94. Mr. l.nuHinl: Am I right in understanding
that thnwc estimates you hav«> given us of the cost of
growing wheat, barley and oats are based on an
atcragc quality of land!' — Yes, average quality

III.MI.K Have" the directors of your Chamber r..n
s dered and approved these estimates? Yes. they have
miisidered them.

l(l.-!*i. On land poorer than thin average quality
you would, I suppose e*|Mvt tin- rent to be lower!'
Quite; and of course on land poorer in quality the
tendency is to allow it to lie in pasture for so long
.in. I then it fertilises itself. Then possibly you get
tli.' grain crop with very little expense. Then you
|i:it it into grass again and allow it to recover.
That in the general rule in working jioor land.

10.S97. Is it within your knowledge that agricul-
tural wages are considerably higher in Scotland than
they are in Kngland :- — 1 could not exactly say. I
think they have risen, as far as I can sec. in propor-
tion more in Kngland than they have in Scotland,
Iml our wages were higher to begin with.

in. •'IK And they are still a good deal higher!- Yes.

IO.S99. In districts when- w ag< s are lower than they
are in Scotland should the figures you have given us
lx> more than sufficient to cover the cost of producing
i. -reals:'— I think so.

1(),!X)0. If you found that in spite of wages being
lower than they are in Scotland, the costs of produc-
tion in certain district* were higher than your own,
would that suggest to you that the quality of the
farming in those districts is inferior to the quality
of the farming in Scotland? — You might find that
the quality of labour was inferior.

10.901. By an even greater amount than the wages
were lower?— I think powiihly the quality of the labour
}IM • great deal to do with bad farming, just as
much as the farmer has.

10.902. You suggest that though your wages are
higher in Scotland your cost of labour may be less?-
Ycs, I agree that is so.

10.903. I notice that the figure you give for wheat
IN somewhat lower than the guarantee fixed by the
Corn Production Act for 1917?— Y. s.

10.904. Being 58s. for a quarter of 504 Ibs., as com-
pared with fiOs. per quarter of 480 H». : while the
figure you give for oats is somewhat higher than the
1917 guarantee. In-ing 4*s. ild. per quarter of 336 Ibs.

id of 38s. 6d. per quarter of 312 Ibs. It works
out roughly at l-74d. per lb.. as compared with
l-4»d. per lb. Would you mind explaining your
reasons for thai- You see I have treated all the
.Is alike: but there is no doubt that they ought
to In- debited to the wheat crop as regards » great
deal of the expense in cleaning the land and tin-
extra mammal advantage it gcl.s limn l>cing left
• MI the land. Hut I have not dealt with ibat extra
i leaninu that ought to be debited to the wheat.

In, '.hi',. So you do not think that the proportions
between these prices you have given ns could be taken
a* a proper figure of the proportions bet ween the
guaranteed prices of these various eereals?— I have
left that to the Commission itself, with the explana-
tion that I think the wheat ought to be debited wit'i
more than the other crops for the (leaning.

10,906. Y««< ; but it does not guide us very inn. h
indent we know by how milch you think? — I think 1
would put it at C3 an acre nearly : that is a quarter <>t
»hent. HO-.. That would add 12s. to it

ln.!Xi7. Yon think that the proportion would be
right if we raised this ,W to 60s. ?— No, to 70s. If
»ou were to add 13, that is practically a quarter of
wheat at 60»., which would be 12s. the quarter tli.it
you Hoiil.l have to add If you had not these cnndi
HOIK of being on your liest land and following a potato
imp. you would not get five quartets, and you Mould
hare to be content with four. Then you could divide
my result by four.

10,9(K These costs which we are now transferring
to the wheat crop are charged in your figures against
the hurley and the oats? -And the wheat too. They
are spread over ; hut I am giving you that explanation.

In.lKC.I. Hut you considci an amount equivalent 'o
12s. a quarter on the wheat — About that; or take

it at lour quarters instead of five, if >on did not follow
the potato crop.

1(1,91(1. An a lint equivalent to 12s. a quarter

which should go to the wheat is spread over the barley
and tin- oats in your figures ?• ^ M

1(1. !M1. How much of that 12s. should we have oil for
the barley and oats i espect ivcly ? I am trying to get
to something which would guide us as to the piop.T
proportion between the guaranteed prices for the
different cereals: I would not be inclined to put MTV
much against the oats at all: possibly tl per
I do not know how you would put it per quarter. I lie
oats certainly benefit by the cleaning operation, but
not to the same extent as the wheat.

10,912. So that you would raise tl ats also? — I

would raise the oats, but not in the same proportion as
v heat.

1(1, 913. I think we are rather at cross purpose - I
understood that these figures you had given us we.e
your own of the cost of producing rcspet t ively a quar-
ter of wheat, barley anil oats? — Kxactly.

10.914. Then I raised the question of the propor-
tions between these prices being very different from
the proportion between the guaranteed prices of the
Corn Production Act? — Y'es; but my explanation to
you is this: that if you are not going to follow that
wheat after potatoes, then instead of averaging your
yield at five quarters you have to average it at four
quarters, and therefore you must debit so much of
the cleaning towards the wheat.

10.915. But are not you now suggesting that these
figures should all be, or at any rate the wheat and oats,
higher than they really are? — No; these are the exact
figures from my wages paid and the expenses divided
through the whole cereal crop; but I want to explain
to you that the wheat ought to be debited with a cer-
tain proportion of the expenses because it follows lh"
potatoes; and I suggest that instead of a yield of five
quarters, il you did not follow potatoes, you would
only have a yield of four quarters.

10.9l(i. Yes; hut that total amount which ought to
be debited has been allowed for by you and spread over
the three cereals, has not it? No. I have not allowed
for it all.

10.917. So that you now want to revise your figure
by bringing up your wheat price to 70s.:- Yes. that
would be, a, way.

10.918. AVhat happens to your barley and your
oats!- — The oats come in lasi. They do not get the
same benefit as the wheat. Wheat comes first, being
the first crop after a green crop, and naturally

the full benefit.

1(1.919. So that alters the pro|nirtion

10.920. By how much would yon put it? — I would
put it at about C.'t for wheat.

1(1.921. So that your revised figure for wheat would
be 7Os.v Yes. that would be about it.

10.922. What about the oats:- I would not put it
so high for the oats. I would say possibly oats
benefited by tl per acre.

10.923. How much would that be a quarter?- That
would he 3s. a quarter.

10.921. So that your oats would come up to Ms. 9d.?
Ycs . hut of course that would go to the credit of

i lie cost of producing the potato crop. These figures
go to the debit of the cereal crop for cleaning, and
ill. -n they must go to the credit of the potato crop.

10.92."). Yes. I quite understand : but I :im not yet
quite clear whether you consider that if guaranteed
pi ires were fixed for each of the cereal clops, the
proportion between those guaranteed prices should
follow these three figures you have given us here:
:>*s. for wheat: (iOs. 3d. for barley: and l^s 7<l. for
oats; or whether they should follow the new figures
you are now giving us? 1 think thai would be a
thing for consideration.

MINUTES OK EVIDENCE.

G3

17 September, 1919.]

MK. H. ARMOUR and MR. G. G. MERCEH.

[Continued.

10.926. It is a very vital point> is it not? — I know.
You would recover these expenses on the potato crop.
If you apply them to the grain crop, then you would
get them in the potato crop, because you are crediting
your potato crop. You are only shifting the thing
from one crop to another, but the expense remains the
same on the whole of the crops. On that system of
farming they are not dependent on one another.

10.927. But the potato crop pays its own way? —
I would not like to say it pays its own way; it is a
very expensive crop, and most farmers shirk it. If
it were not that they are being compensated through
the other crops, many farmers would not have it.

10.928. Cannot you give us an opinion as to whether
the guaranteed prices fixed, if any prices are to be
fixed, should follow the proportion between the figures
in your evidence-in chief here or in regard to wheat
and oats, such a proportion as 70s. to 51s. 9d. ? — My
answer to that is this, that we cannot grow wheat
under the best conditions unless we follow a potato
crop. In that case you would debit the wheat crop
with €3. which equalises them and balances the two;
so that it the farmer does not get it in his grain
crop, he gets it in his potato crop.

10.929. Does not that mean really that the
proportions you want are the proportions you have
given originally? — You can put them that way if
you like ; but if he puts it to his grain crop, then he
gets it in his green crop, so that we stand equal.

10.930. But you realise that the ratio between your
price for outs and your price for wheat is consider-
ably higher than the ratio of the guarantees of the
Corn Production Act for 1917? — I do not think it
would be advisable to rame the price of wheat to such
an extent that a farmer could cross-crop his farm for
the purpose of getting at this price of wheat. If you
keep the prices very much as I have put them, then
he will get his ex|>ense« recovered from vhe potato
crop; but if you raise the price to an abnormal
amount in wheat, then of course you will get cross-
cropping.

10.931. Do you think that the ratio ln-tu.--.-n the
two prices given by the Corn Production Act gives a
preference for wheat? — I think the preference for
wheat i- at the expense of oats.

10.9.-J2. Under the Corn Production Act?— Yes.

10.!»33. You know that that was not the intention of
the Government; because I remember hearing Mr.
I'rotliero (as he then was), when introducing the
measure in the House, saying that he thought they
were giving a slight preference to oats, because they
wanted oats to be grown to a large extent? — It does
not work out that way. We think there is not
enough preference to oats and too much preference
to wheat.

10.934. I understand, Mr. Mercer, that your Cham-
ber considers a guarantee fixed for 4 or ~> years would
be more satisfactory for farmers and give them a
greater sense of security than one fixed from year to
vear:- (Mi-. Mrrrer): That is so. That is to say.
they wish to know that there is to be a guarantee
for 4 or •"> years ahead. Then we suggest that the
guarantee itself lie fixed annually.

10,93o. But do yon not think it'would lie still better
for them if they knew beforehand what the actual
price was for 4 or o years? — It will be difficult to say
at this moment what it ought to be 5 years hence.

10.936. A guaranty fixed ahead is better than a
mere promise that there shall be a guarantee,
because the guarantee may be fixed very low?— -
Yes, that is so ; but. on the other hand, we
have this Costings Committee now which is look-
ing into all the>i- |w>ints. and we trust after this the
officials will lx- in a lM»tter position to know what is
required to IM- fair. We certainly want the assur-
ain-e for •"> years.

10.937. You want the assurance that there will be
some guarantee for 5 years ?— Yos.

10.938. But yon would really prefer to have the
-.i< tn«l figure to be determined from year to year?— •
It might I*' fairer to all concerned.

10,!),')9. Yon do not think that if farmers only had
ft figure for one year now, and an assurance that
some guarantee would be named for the next four
years, they would think that means very little to
them, because the gun ran tee that is not yet namrd
may turn out to be something that i« not worth

having? — The feeling is that a guarantee for each
year is always a help. It is an inducement to go oil
for that year, and an assurance to follow that this
matter will be taken up again

10.940. But my point is, would not it be more of
an assurance to them if they knew the actual figure
fixed for some years ahead? — I am afraid there might
be very strong objections raised to that from othei
quarters altogether. After all, the farmer is only
wanting the assurance of those in authority that hit
position will be kept reasonably secure.

10.941. It is rather for the Government to considei
what objection might be made in other quarters, is it
not? What would give the farmer a greater sense of
security and do most to encourage farming? Would
he be more encouraged if he had the actual figure
named for a number of years? — I quite agree that he
might be.

10.942. And would that preference for a guarantee
named for a certain number of years be so much, that
he would prefer a somewhat lower guarantee fixed for
4 years simply to a higher guarantee for one year?
You realise that in the interests of the taxpayer and
ir. order to savo the State from undertaking grave
financial burdens, a guarantee fixed for a number of
years will have to be somewhat lower than one year's
guarantee might he? — Yes, I quite agree with that.

10.943. I mean if we had to look far ahead and
give a guarantee for a number of years, we could not
risk so high a figure as we might do if the guarantee
were for one year only? — And yet you might find as
the years went on, that the higher guarantee was
really necessary to keep the land under cereal culti-
vation. That is the point. The conditions may
change. \Ve ci.'nnnt tell. It is a safeguard that is
wanted; a safeguard that will produce food. It is
for the national safety.

10.944. 1 imagine that it is always possible to raise
a guarantee. At the present moment you have your
guarantee under the Corn Production Act at 55s.,
but the Government has guaranteed 71s. lid.? — Then
your suggestion would IK- that they would state a
minimum for so many years, with the option of rais-
ing that, if necessary, to meet the existing conditions
at years went on.

10.945. Without undertaking any obligation to
it. Do you think that at the present moment

farmers will be more encouraged by a promise, say,
that this year's guarantee should l<e continued for
next year, or by a promise, say, that a guarantee of
fiOs. a quarter for wheat should bold good for the
next 4 years? — You see, we have no knowledge
whether that guarantee might be sufficient. It might
be too great again; you cannot tell. All that the
farmer wishes is security.

10.946. What do you mean when you say that it
might not be sufficient? — Wre have no idea what the
world's prices may be 4 or o years hence, and there-
fore what our prices here might be.

10.947. Therefore, does not that put a greater pre-
ference on a guarantee which continued for some
years ; you would feel sure that then it was not falling
below the year's minimum figure? — It might be, on
the other hand, that in a year or two prices could be
lowered very considerably. We do not know what
may intervene in these years to affect the market
prices, and we might be able to produce cheaper, in
which case we would be quite willing to do so and take
less.

10.948. Yes; but which at the moment would give
the farmer a sense of security, and induce him more
to put his back into the industry and to maintain his
land in cultivation under the plough : a promise
for 4 years at a lower figure or a promise for 1 year
with a higher guarantee? — With a guarantee that it
would be revised? You sec, that is the alternative.
Do you mean a promise really for i5 years, but the
figure to be revised each year

10.949. Put it simply that you had nothing but a
promise for one year, and, on the other hand, the
promise of a lower figure for 4 years : would you have
that? — I have no doubt, if you put it that way, the
promise of a lower figure for 4 years would be better
than a mere promise for one year, provided it was a

mhtr. 1919.]

IJ.'YM < MilMISSICIX (IN AdKICI I.TI HK.
MR. H. ARMOUR and MK. O. O. MFI:

[ ( ''III!

rwMonal>lr figure. Oi count?, if it were not a reaaou-
.iMi- liguro. tlii'ii tin- lanil would go mil nf
. iiltivrttion

|(i.!'.'i<l Slinll I In- right in assuming from \.nir
figure* that you would consider 60s. per quarter for
uneat a reasonable tiguro as an a-suranei again-'
low?— For a period of yean?

10.951. V. \ the present moment it looks a
very good ligure.

10.952. We ore rather considering a guarantied
price, not ns assuring the farmer a profit, but as an
Hwurance against Ion in any particular year. Do you
share my fear that if a guaranteed price were fibted
which was Romething more than an insurance against
risk, and did assure the farmer a considerable pn.lit.
there would bo some danger of less efficient farmers
losing the stimulus to improve their methods? Tli. y
might feel, might they not, they were safe to make n
living oven if they continued to employ out-of-date
methods?- I think to-day we have all along main-
tained that if there is a guarantee, the Government
have a perfect right to expect good farming, and that
would need to be insisted on. We do not want to
see bad farming, whatever happens.

10.953. Do you think that your local authority's
inspectors are able in practice to enforce good culti-
vation?— They have done a great deal during these
past four years in that very direction, and have done
it very successfully. It was marvellous how few had
to be pulled up. There were certainly cases.

10.954. Do you think that the same efficiency in
action would be maintained in times of peace, or do
you think it was induced to some extent by the sense
of danger?— I think it would be maintained by the
great majority. In times of peace there was n very
wholesome desire on the part of the bulk of the
farmers to produce the best they could, but there
would have to be some authority who would have
power to see that the effort put forward was
reasonable.

10.955. Then just one point developing some ques-
tions that Mr. Smith asked you. In answer to Mr.
Smith you said, I think, that farmers bought their
farms because they did not like the idea uf being
turned out ; and you suggested that it was rather
their affection for their farms very often than their
confidence in the future prosperity of the industry
which leads them to buy their farms. Is that so? —
I certainly say they did not wish to leave their farms.
In many cases they would not have had any other
thing to turn to, and farms are not very easily pro-
cured. and therefore they bought the farm they were
on.

10.956. Your suggestion was that it was not so much
evidence of their belief in the future prosperity of
the industry ns a sign of their affection for the fa'rm?

I have mot no farmer who wished to buy his farm ;
and of those who bought them. I have not met one who
would wish to do it, or who would voluntarily lniy it.
They were bought under the compulsion of sale ; tho
farm was to be sold.

10.957. Do you happen to know whether tho prices
paid for the purchase of these farms wore high ? Did
the interest on the purchase-money amount to a high
iiH-roa-o of rent?— In most cases they wore bought at
a figure quite relative to the rent paid; in some

•' ore a little higher. Under special condition^
•ini|K'tition was keener. In most of the
there was quite a relative proportion between the
amount paid and the rent.

10.9f)S. You are aware that that has not been tho
• xperieni.. in Kngland?— Yes; I have noticed that
from tho paper*

0,959. There has been a considerable increase in the
rent? I have boon rather surprised by that fact.

10,900. But in any case the purchase of the farm
binds the man, so to speak, to pay that rent for ever?

10.961. And you suggest that the willingness of
farmers ax nhown today in this way is due not so
t., their belief in the future prosperity of the
indu.trv H« »o personal disinclination to move out?—
f am .,uite sure of that; because many of them
have told me that they had no desire to buv at all
but rather than quit they bought

10,9ti'J. In any rase, I suppose I am right in think-
ing that the Scutch laiinei would not be led out (if
.iii' • lion for his farm to pay more for it than he was
obliged to do P — No ; but I have known cases where man
have made substantial increases just to retain their
old place.

10.963. But they would buy it as cheaply as they
could P — Certainly.

10.964. Then I suggest to you that the high prices
paid for farms are due to the fact that if the existing
tenant did not give a high price, someone else would -
— That is quite possible.

10. !«>."). Anil that IIH anv iloes it nut. that othe:-
people who have no special affection for the parti< ul.i
farm would be willing to pay a big price for it? — Yes.
I have known cases within the later months w hen- men
who have made fortunes in other lines have bought
their farms.

10.966. In other words, people who have no special
affection for a particular farm think the prospect of
farming is sufficiently good to justify their paying
pretty high prices? — In some cases the men did not
really need to care whether the prospects were good
or bad. They had an ample fortune and bought u
farm.

10.967. As a pleasure farm? — They would farm it
doubtless well enough, but they really need not care
whether it shows profit or not.

10.968. Mr. Armour, you spoke of the danger of n
large amount of land being turned down to grass.
Would you tell me, if that were done, how you consider
the grass would be used; because I think you said heef
production was unremunerative, and that the internal-
combustion engine was causing the farmer to lose his
market for hay? — (Mr. Armour): And oats. I was
talking of the conditions and taking the most out of
the land which is in the four-shift course. If you
turn the farm into grass, then of course you can make
a certain profit out of it by raising cattle and by feed-
ing them; but you cannot work that system if yoa
want the utmost production of the soil.

10.969. It would be by raising cattle that the farmer
would be making profit if he turned it to grass? — By
turning it to grass he becomes a breeder of cattle, and
feeds the cattle he breeds in the stall. In the rase of
the farm I was talking about, he buys in store cattle
and puts them in his stalls and feeds them for tho
butchers; and as soon as that lot is out hi' puts in
another. That system of farming could not be carried
on, and is not carried on, at a profit. It is only out
of his other crops by having the manure that he gets
his profit. Therefore, it is only on the best farms tint
that system is carried on ; because if he produces dear
farmyard manure he must have crops to recover his
loss in cattle feeding.

10.970. But on grass land you think beef production
is remunerative? — No.

10.971. Mr. Proiser Jones: I think you told one of
the Commissioners that further education for young
lads would mean adding to the cost of production ? —
Yes.

10.972. Would you mind telling us in what wayP —
It would interrupt the operations on the farms if you
employ boys and let them go away to attend i

for four nights a week. It would interfere with your
operations, because the boy might be at some j»h and
you might not have another one to put in his place.
It is not that we object to the boys getting education
at all. We are talking of how it will affect agricul-
ture, and we say it would affect it in that way.

10.973. I suppose there is a considerable latitude in
the Act which could be taken advantage of? — I do
not know whether it is in Scotland.

10,947. Is it not possible that these l:nN could
attend these classes during the rainy season, say, in
winter time, and it would not so much affect the
harvest time? — But you do not always know when
the rainy season is coming.

10,975. Have you an agricultural college for farmers
in your district? — Not in our district, but we have
one near.

10.970. Would it. n<it he possihle fur those young
lads to go there? You have just told us you lost

MINUTES OF EVIDEXCE.

17 September, 1919.]

MR. H. ARMOUR and MR. G. G. MERCER.

[Continued.

three days last week owing to rain. It is only one
in five or one in six, and sometimes one in ten that
you have of these young lads. Do you really suggest
that it would affect your cost? — It would affect it
in this way, that you would ho deprived of the boy's
labour when possibly you needed it.

10.977. I suppose you understand that it would
affect every other industry in the same way? —
Exactly so. It is an element to be taken into con-
sideration in the cost of production.

10.978. Then do you think it is a sound proposition
to single out one industry and subsidise it in this
way? — I do; in the case of agriculture I think it is.

10.979. Why agriculture? — Because agriculture has
various functions to perform. We know perfectly
well that the boys bred in a country place are of
better physique than boys bred in towns, and that
the physique must be supplied from the country if
the town industries are to be carried on. If that is
so, then it is in the interests of the nation to see
that agriculture is on such a footing that it will
supply that want.

10.980. You mean by that, that all the industries
in the country depend to a certain extent on the
class of men that are brought up in the country:
Yes, they do to a great extent.

10.981. What industries are there in the near
vicinity where you farm? — Coal mining and oil shale
mining.

10.0H2. You agree with me, do you not, that the
rates of wages are considerably higher than they are
on farms? — Yea, they am; and I think that is one
of the faults we have. We do not think that the
agricultural labourer gets enough.

10,983. Do you think there is any hope of farm
labourers remaining with yon whilst wages in the
adjoining industries are so much better? — -There are
certain advantages in an agricultural life that they
have not in a coal mine, and ninny men prefer it:
but we usually find that the biggest and strongest
of the men go into these works where they can make
a very niueh bigger wage; but it is very much to
the detriment of agriculture to have these men go
off tho fanii.s.

10.084. Then until the conditions on the farms are
improved there is no likelihood of having anything
like a settled condition, BO far as labour is concerned?
— I agree.

IU^KO. If you turn to Table Xo. 1. you will find that
the rates and rent have gone up 8s. lid. I« that due
to education or rent, or what is it? — No. I put that
down as the probable extent to which I thought that
rent and taxes would go up.

10.986. Then it is not actual?— It is not actual.

10.987. Supposing the price of cereals were to drop
to the minimum now guaranteed, would that mean
that the rate of pay to tho labourer would also have
to be red wed?. -Yes. it certainly would mean that.

10.988. Does it follow the conditions in the agree-
ment?- Not during the present guarantee. I thought
you were referring to the Corn Production Act.

10.989. Yes. The pricos prevailing to-day are coii-
ibly higher, are they m.tr Yes.

10.990. Supposing those prices were to drop to the
level of the gnarantec under the CV>rn Production Act.
would that me;in that a farm labourer's wages would
also have to be reduced? — Either that or you would
have to do with fewer of them and reduce your crop-
ping. Instead of a four-shift course, you would have
to put it into a six-shift course, or possibly an eight-
shift course; you would have to reduce your labour.

10.991. There is one point in connection with these
figures shown in paragraph (6) that I wish to ask

you about. It gives uheat at 504 pounds per quarter ;
barley, 448 pounds per quarter; and oats, 3t36 pounds
per quarter. Then if you turn to a leaflet from the
Board we have different weights: wheat, 480; barley,
400; and oats, 312? Yes. Those are English weights
:ii]<l the others are Scotch. These are the weights
we always sell our grain to.

10.992. Would there be any serious difficulty in get-
ting these figures uniform throughout the country? —
I would be very pleased to see them uniform, and I
think they ought to be made uniform.

25831

10.993. Mr. Thomas Ueiulerson: Mr. Mercer, I
think you said that you had between 3,000. or 4,000
individual members in your Chamber. What class of
individuals are represented? — (Mr. Mercer): They
are almost entirely farmers.

10.994. What do you mean by almost entirely? — We
have a few factors and a few lairds; and I should say
at least 90 per cent, would be farmers.

10.995. Have you any women ? — A few.

10.996. Are they representative of the farming in-
terest?— Yes; they are interested in agriculture. One
or two of them are actually farming themselves.

10.997. Not all of them?— Not all of them.

10.998. So to a certain extent you are a non-
agricultural body?— No, we are not that at all. One
or two wives of our members have become members.

10.999. How many Show Societies and other
farmers' organisations are associated with you? — I
cannot give you that at the moment.

1 1 .000. How is the Chamber governed ? How are
your directors appointed? — The directors are ap-
pointed in each district. The country is divided into
so many districts, and a portion of the directors is
appointed by the districts. The rest of the directors
are appointed at a general meeting.

11,001-2. I suppose your statement here about the
Chamber approving of the Corn Production Act policy
:so far as the guaranteed prices of cereals are con-
cerned, refers to approval at a general meeting of the
Chamber? I think that was approved at the general
meeting.

11.003. Might I ask you if there was any opposition
to the approval of the policy? — Yes, there was quite
a discussion on the matter.

11.004. There was more than one point of view
expressed at the discussion? — Yes; I think there were
one or two points of view expressed.

11.005. Was there a point of view of direct opposi-
tion to the guarantee policy expressed? — I do not
think there was any vote on the question. It was
more a discussion, and I could not say there was.

11.006. There was no amendment moved? — No; not
according to my recollection.

11.007. May I ask, was there a motion moved? — I
do not think so.

11.008. You said, Mr. Armour, in reply to Mr.
Edwards and some other of the Commissioners, that
you apprehended some trouble from the operation of
the Education A^t? — (Mr Armour): No; not any
trouble.

11.009. I mean some trouble with regard to fitting
in with the new requirements? — Yes.

11.010. That is not in operation yet, is it? — No.

11.011. You know, of course, that the Act specially
provides that before it is put into operation in dis-
tricts, the local industries will be consulted and their
needs met? — Yes.

11.012. You know, also, that you have full oppor-
tunity of making the conditions suit your particular
district as far as possible? — Yes; we have certain
latitude.

11.013. So that seeing that you do not object to
education in itself, and you want to give the boys
a chance, the amount of latitude you are going to
get will probably meet you to a very considerable
extent? — We may be able to work it in, and I hope
we shall be able to work it in ; but at the same time
what we maintain is that it will add to the cost of
production.

11.014. The tendency, of course, will probably be
in that direction, but the amount of latitude you are
getting and the opportunity for local consultation
should. I think, reduce that? — I know we will possibly
get all that to fit in. and we will have to; but at the
same time it will interrupt tho work at the farm,
and it will add to the cost of production.

11.015. Of course you have only two boys, so it will
not very seriously affect you? — Sometimes we have
more.

11.016. What is your maximum? — I have sometimes
had three, or four boys.

11.017. They may not be under any obligation to
attend these classes? — They will be when the time
comes.

11.018. You said in reply to another Commissioner
that in your opinion 13 wag the best age possible for

E

66

. 1919.]

. C..MM1 — 1"\ OM Aliltirri.Tl'UK.

Mi: H. AKMom and MR. (i. G. MEKCBR.

[Continued.

young people to go on tin- lain!' It ig iho age at
It boy* ax a rule take to animals on the farm.

11,01!!.' You arc aware that the (raving age in
Scotland now is 14?— Yes, lint th. \ l.-a\c mm h earlier.
There !•• MM h a thine; n- exemption-'

ll,i. I know that to my cost; but \«u HT<-

aware that the whole trend is against exemption-

ami 1 i|iiit«- ngrec with it. \\ln-u \ou have a

boy who is capable of taking tin- education in he

should got all the encouragement he can.

Il.nJl. I suppose you would ngre,- with me that it
is not BO much a matter of ability which slops further
attendance at school as a matter of poverty- I do
not think it is any good keeping a I HIV at school if he
is doing no good.

11,023. Unfortunately this has applied to the- farm
clam of boy only.-

11.023. On what capital are you putting this in-
terest which you refer to on Table No. I? £1O an

10.024. Do you think it is quite legitimate to in-
clude interest on capital in your costs of production?
--I do.

11.025. For what reason? — Because it is money cm-
ployed ; and if I have to borrow the money I have
to pay for it.

11.026. Do you apply the same principle in other
businesses? Do other business men charge up in-
terest on their capital!- Certainly.

I 1. 1 127. Do they not look to tho profit to replace
that:' — If a man has £1,000 borrowed in his busim-.
and he comes to make out a balance sheet he has
certainly to take into consideration that he has to
pay <_.vl for this £1,000.

11,02$. I agree; but I am assuming that this capital
"i \ours is not borrowed? — It does not matter where
it comes from ; it is there, and if I had not it it would
have to be borrowc <l.

11.029. Your rent is given in the first column as
£1 14s. Id., which I think includes some rates? — Yes.

11.030. Say 4.s. Id. for rates, leaving a rent of 30s.?
—About that I think; or 32s.

11.031. You told one of the Commissioners you paid
income tax on double your rrm ? -No. I did not mean
that seriously.

11.032. You said it all tho same.

11.033. Chiiirniiin: You said you paid on double
your rent and the landlord paid half? — I said I paid
nearly half the rent oi my farm in income tax; but
that of course would never npply to the rent of my
farm.

11.034. I misunderstood you? — It all depends on
vour income and which source you get it from. The
higher your income of course you pay on a different
s. .il.-

11,035-6. You were asked if you paid your income
tax on your profits, and I thought you indicated that
you paid it on half your rent?— Yes; BO far as it is
applicable to my income, that is about the way it.
works out.

t'hnirman: You were asked by Mr. Smith if you
made £1,000 a year and you said no, that was too
much.

11.037. Mr. Thomai Htndtrton: I thought he had
definitely stated he was paying on that sum? — I pretty
nearly pay on tint, but not <|iiite

11.038. 'Mr. Smith: It wa* in reply to Mr Walker,
who asked whether you paid on Schedule B, and you
said yes? Yes. I pay on double rent

11.039. Mr. 1 uni: So that you pay
on more than £1,000 a year'- Hut not on the profits
of tho farm.

11.040. Surely if the profits are lower than that,
it is open to you to pay <>n them? — As I said, most
of the farmers pay on tin- double rent.

11.041. That it 'more than £1.1X10 in this case?— I
think I explained to you. most farmers keep books and
know how they stand in regard to their accounts.
They do not make balances.

11.042. Quito powiibly not: but that hardly meeta
tho point I put to you. You pay on double your
rent - >

11.013. That in £1.200?— Yet.

11.044. And you have (li« option of paying at
law than £1.000. your profits?— Yen. •

''15. As a fellow Scotsman, it dnos not seem quite
in keeping, doe* it- It i^ open to you to take the
option? — That u how it is <!

11.046. Turning to a point raisc.l by Mr. Duncan
dealing with the question of wages, the wages went
up, roughly, over 100% between 11113 and 1918; and
one would expect that the labour staff being the same.
tho figure in 1918 on Table No. 1 would bo something
like £1,7-1" instead of i'l.I'tl, the amount puid in
money wages- I think it has been explained that
there" was a saving of work in regard to tho disposal
of the produce; and then it was also explained that
there was an insufficiency of labour to keep tho land
.lean on the tarm. Of Yours* when labour is dear,
there is a tendency on the part of tho farmer to save
as much of it as possible, and to do with an little
as possible; perhaps more than he .should do.

11.047. I quite agree; but I rather gathered from
your answers to Mr. Duncan, that you had not been
having very much in the way of staff? — I have h

it in the way of wages.

11.048. There is the same staff, roughly speaking !-
— I have not the exact figures of the number of my
staff, but these are the wages I pay. Casual labour
comes in.

11.049. Yes, but take the figure for 1913. I do not
want to labour the point very far. Had you a cattle-
man employed that year? — I think I had a woman
with the cattle that year.

11.050. And you had no cattlemen later? — No.

11.051. So that would make the discrepancy still
more marked, would it not!'— It might.

11.052. You suggested, in reply to another Commis-
sioner, that you saved a good deal of money by having
your hoy only delivered to Winchbtirgh Station, in-
stead of to Edinburgh? — Yes.

11.053. How many hours would that employ your
men in driving to Edinburgh? — Just the day's work.

11.054. The day's work would not by any means
cover the discrepancy ?— No, not in itself; but there in
a lot of casual labour employed. You could not get
labour.

11.055. Quito so; but you put it forward as a very
considerable item of saving by being able to dispense
with this driving to Edinburgh? — Yes; but I have
done that at tho expense of the future crops.

11.056. When tho carts go to Edinburgh, do they
come back empty? — Yes, certainly. You do not load
up your horses both ways.

11.057. Still, allowing for that, it would hardly
account for discrepancy? — (Mr. Mercer): Of course
a catt Woman's wage, in 1913, helps to explain 1he
difference", does it not? It is making the 1913 wa/e
higher.

11.058. Yes, I quite understand that?— (Mr.
Armour) : Then there is a bigger green crop to handle
that year— more potatoes.

11.059. You deliver to Winchburgh Station now, 1
Mippose? — Yes.

11.060. I quite agree, it is a very big saving, but,
to my mind, it does not dear up the mystery of
the £317. With regard to the question of overtime,
tho 1913 figures would not, of course, include any
allowance for overtime?- I always paid overtime.

11.061. Have you varied very much from your
practice hctuceii 1!H3 and 1S118?— It is certainly more
now ; but I have always paid the men overtime at
the hay and harvest.

11.062. You have no idea of what, tho difference in
projiorlion is? — No, I have no idea.

ll.0ti;». Turning to Table No. 2, you give the aver-
age pri'-e per quarter of wheat for 1913 as 32s. -.1
1 think? fc

ll.Ool. Yon do not say what the average price for
ll'ls is. Could you give us that?— 76s.

I 1. 1 id. Then tho average cost of production of
«beat for 1913, according to the same table. \\as
27s. 10d.?— Y.

11,066. And the average cost for 1918 was 53s. 8d.?
—Yes, and 66s. and 4%.

Il.<*i7. Will you look at these figures a little more
y. I see the cost of production has apparently
risen in tho neighbourhood of 93 per cent., from
27s. lOd. to 53s. 9d. I would not guarantee the ac-
curacy of tho figure, but it i- something in the neigh-
bourhood?— Yos; the cost of manures will go up.

11. <»'>•<. I am not criticising the figures at all, but
I am taking them as they are here. During the same
period, your wages rose 64 per cent., and your profit

MINUTES OF EVIDENCE.

67

17 September, 1919.]

MR. H. ARMOUR and MR. G. G. MERCER.

[Continued.

rose from 4s. lOd. a quarter to 22s. 6d. Does not that
suggest to you that you need not fear any possible
rise of wages in, the near future? — That is only on
wheat. These are the actual expenses. Whether it
works out the way you want it to work out, I do
not know.

11,009. I am asking you the question. Then with
regard to your average figures at the foot of Table
Xo. 2, I think you say these averages were taken over
a period of years':' — Yes.

11.070. Does that include the last year of your
working, 1918?— Yea.

11.071. Then might I ask- whether your production
for 1918 was up to tho average? — In some items it
was not quito up. It you take, for instance, the
saddler, wo have been rather keeping from sending
to the saddler, and that is another item which, in
future yours, will have to be accounted for. Your
harness gets deteriorated, and you do not replace
it. U-cause prices are so high just now.

11.072. I was talking about the figures at the foot of
Table No. 2, the production of wheat per acre 5
quarters, barley 5 quarters, and oats 6 quarters. I am
asking you if your production last year was up to the
average? — My production of barley last voar was
4-76.

11.073. And of wheat? — I could not give you last
year, but I will give you the year before, because

,i-ar I had some destroyed oy fire. It was 5-3.
1I.H74. And oats?— I cannot give you oats.

11.075. Taking it through the wheat and barley,
one might say the average had been maintained
last year? — Yes, I think, about.

11.076. In that case was it necessary for you to
go to such an extraordinary expense, as you intimated
to another Commissioner, for cleaning the land? — .
The land has to be cleaned. That is all about it.

11.077. Was the necessity for cleaning it so very
great?— Yes.

11.078. Yet your average production was kept up
last year? — Yes, on wheat.

11.079. And on oats, and almost barley:' — Wheat,
you know, is produced on the farm under quite dif-
ferent conditions. It is put on the best land, and it
follows potatoes ; and in that case you expect to get
a pood yield .

11.0-^t. With regard to the question of policy, Mr.

Mercer, you admit there are serious difficulties in tho

way of fixing guarantees, or even promising guaran-

Yini ; iltnit that th' general public has to be

considered!'— (Mr. Mercer): Certainly.

11.081. You are aware that a certain section of the
public at' any rate will want a very strong case made
out before you get guarantees? — Yes.

11,0»2. I suppose your Chamber have considered
that possibility? Have they thought out any sort of
policy at ail that they could recommend their mem-
bers to adopt, should the decision go against continu-
ing guarantees to agriculture? — I am afraid the mem-
liers will adopt their own policy if th«>re is any doubt
in their minds ae to the future.

11.083. Has the Chamber itself done anything? —
We have not recommended them to put land down to
grass, because I do not think that would be in the
national interest at all ; and we wish to keep it under
cultivation as far as possible. All along that has
been the key-note of what we have done. It was
really to keep up the cultivation for tho national
good.

11.084. Could yon tell me how much land went
down to grass in the Lothians during the previous
period of depreciation? — (Mr. Armour): I could not
tell you, but it was a considerable amount; and it
was going down right up to when the war started
and prices began to get better.

11.085. You do not know to what extent that was
going on? — No, I do not. (Mr. Mercer) : It would be
difficult to say exactly, but it was to a very great
extent.

11.086. That is rather vague, and it Is a very im-
nt problem just now? — (Mr. Armour): The

figures can be got from the Board of Agriculture
returns.

11.087. I think if your Chamber could get them, it
would be very helpful ; and also the figures to show
how the movement was going during tho last 20 years

MSI

before the war. You suggested that you saw no reason
why we should not be able to feed ourselves in course
of time? — To a very considerable extent.

11.088. I think you went further than that. Have
you any idea how many acres of arable land are re-
quired?— I have not gone into the question.

11.089. Then on what do you base your opinion? —
On an opinion.

11.090. And you cannot give us any figures? — No,
I cannot.

11.091. It has been stated here by another witness
that it would take some 14,000,000 acres? — I cannot
go into those figures. (Mr. Mercer) : Of course during
the war we saw how the nation was becoming rapidly
more self-supporting as the years went on. We have
the figures for that. We have all read them and seen
them.

11.092. Do you know what the maximum extent of
cultivation was during the war? — I could not give
you the figures.

11.093. Would you be surprised to learn it was
about a third of the figure I mentioned just now.
Suppose you were under no obligation as to minimum
wage, but perfectly free to get your labour on what
terms you could, would you still prefer the guaran-
teed prices of cereals, or prefer to be left alone? — I
think at this stage it would be advisable to have the
guarantee in the meantime at least till things get
settled down ; that is to say, let us get through this
period with a degree of certainty. Of course we
know the minimum wage has had really no bearing
on the standard wage at the moment.

11.094. Do you think a feeling of security would be
ensured if you got an assurance that agriculture is
not to be neglected P— It would certainly be greatly
strengthened.

11.095. Then your policy, in its essentials, is a war
policy? — Yes, that is so.

11.096. Suppose you were assured that there was no
possibility of any 'future war, would that make any
difference? — That is an assurance I would have
doubts about.

11.097. You are looking forward to the possibility
of future' wars ? — I hope not ; but you never know.

11.098. I think, Mr. Armour, you admitted a
moment or two ago that agriculture ought to be sub-
sidised because it is regarded as the breeding ground
of men for other industries?— (Mr. Armour): It
ought to be made a paying proposition. If we can
make it pay without a subsidy, then certainly we do
not want a "subsidy ; but I think it will be lamentable
if agriculture is to fall into the state it was in in the
seventies and the eighties, and the agricultural
labourer comes down to such a small wage. I think
it would be most melancholy.

11.099. You are not answering the question I put
to you. You advocate subsidising agriculture on this
specific ground, that you think agriculture ought to
breed men for other industries? — I do not say
whether agriculture should have a subsidy or not. I
say it should be put on a basis on which it can be
worked at a profit to the benefit of the nation. You
can do it whichever way you like.

11.100. Let us waive the word subsidy. You say
you want agriculture to be on such a firm basis one
way or the other, involving the expenditure of State
moneys, which is what it comes to, for the specific
purpose of breeding men for other industries? — Yes.
. 11,101. What has been the tendency in your neigh-
bourhood? Have the men remained longer in the
industry, or do they go to other industries ?— They
go to other industries, pretty frequently.

11.102. For what reason? — Bigger wages.

11.103. And jou think agriculture should be put on
such a basis as to compete with these other indus-
tries?— It ought to be.

11.104. Mr. J. M. Henderson: I see in the third
paragraph of your precis you say: "I have prepared
a statement of the actual cost per acre of carrying
on my farm." How much of this statement is esti-
mate, and how much of it is actual expenditure?

Chairman : The witness has explained that.

11.105. Mr. J. M. Henderson: Then I will not ask
that. There is one matter I should like to ask a

E 2

(IS

17 Sejitr»b<r, 1919.]

• OMMI8SIOIJ 0» U.IJK I I.TI i;i .

Mi: II AltM.Ti: and Ml;. <!. (',. Mi i

[Continued.

question or two about. I understand you said that
you had the figures of the outturn to you of the
revenue as against the expenditure, but that you do
not like to produce if — No, 1 do not agree to pro-
duce it.

11.106. That is our difficulty; that we cannot get
the farmers to produce them.

Chairman : He said he would produce it if othi-r
farmers would do so.

11.107. Mr. ./. M. llcndtrson: Could you state in
us what was your total income without giving details P
— I nm not prepared to answer that question

11.108. Then I must leave it at that. I see from
figures here thai you reckon that the cost for wheat
»..uld be 58s. P— Yes.

11.109. So that to make you secure, you or the
Chamber of Agriculture would require a guarantee of
80s. P— Yes.

11.110. Having got that guarantee of 60s. for three-
or four years, let me see how you reckon it would
work out. You spoke of prices 'coining down to the
old prices. Let us say, for instanc, i!i:it the world's
price fell to 40s. in the fourth year. That would
mean that the Government would have to pa-,

90s. a quarter? — That is so.

11.111. Can you tell the Commission what is the
production of wheat in this country in the number of
quarters? — I am sorry I cannot give that.

11.112. Do you know how many millions it is? — I
will take your figures for it. I <lo' not know.

11.113. I have not them; but it would be just so
many millions on to the compensation? Yes, 1 quite
agree.

11.114. And if it dropped to 30s., it would be
another 10s. moreP — If the present conditions, present
expenses and present wages were to be maintained
on a 40s. per quarter for wheat, there would be no
wheat grown ; so whether the country would be better
to get the wheat or not, it is for them to judge.

1 1 . 1 1 ">. Let us take it at that. In the meantime
you say barley can be produced at 60-

11.116. You know that barley is being sold at 100s.
and over P— Yes.

11.117. That is £2 a quarter profit? But I am not
asking any subsidy in these prices.

11.11*. No: Imt i>or)inr*< the public may have some-
thing to say to that. What I mean is this. Cannot
part of that £2 profit a quarter be put by to meet
any deficit in the future:- Hut how long has barlev
been at over 100s. P

11.119. To my knowledge it has been the last two
months? — Over a month in Scotland, and I have not
got any of it yet.

11.120. Two months ago that was the price being
demanded in the North of Scotland:1 Tlu'ii I am
sorry I have not got any of it.

lf.121. I see it is quoted at 110s. What I want
to get at is the view, if you can tell it me. of the
Ohnmber of Agriculture of Scotland as to what the
future should be. I suppose you will admit that if
yon once ^el a minimum price when prices are
very high, there will bean overwhelming demand for
a minimum -price when price' lii-gin to get l<
that Mould posxihly follow.

1 1.122. So that what you are really asking for, or
what is in your mind, is not one year or two years,
but a continuous minimum to give the fa>
insurance that they are not going to lose on tlirii
trade at all?- That is so.

11.123. One word about the school boys. You know'
that the Ail c,i\c. a n-itain iiumlier of hours in the
year? Yew, 320.

11.121. That 320 can be more than half worked off
in the winter time, can it not - llmi do you know -

11.126. We all know that that used 'to ho what
Scotch people did? That is the hu.je-t time on the
farm. All your stork has to he fed. Heally the only
slack time we have on the farm, if there is" any Klaek
time at all on a form, is when there are tho vacations.
when tc.-i'hcr.s and hoys are all out nt play. Hut in
the winter time it is about the busiest time of the
ft* we have all the rtock in the house.

11,126. That is for can In:- (it course the hours do
not remit it it is alter 7 o'clock at night. Jt must
be before 7, and you liavo to let them away from th.t
farm. I am not grumbling at all. hut I am only
saying that will add to the cost of production.

ll.lL'7. Yes, but I am saying it will not be so hard
as you are trying to make out with regard to delay
of your work. You were speaking of farms being sold".
Is it not a fact that for yearn pa.st when a farm has
been to let in Scotland «t a c ei tain si/e. there has been
more than one or two or three or tour farmers at
11 :- Certainly.

11 . 1 28. Does not that seem to show tiat there is not
Mioh a fearful risk in farming as you would make
out? — It goes to show that there is a scarcity ol
land, and there are more farmers than there i« lajid
to go round. There are plenty of people who go and
take a farm and never look to see whether it is
going to pay or not. They want to get hold of the
farm. But with regard to selling farms, I know
that in the Lothian* three of the best farms ha\ .
been just now sold, and there is not one of the
tenants bought them. They thought them too dear;
but other people hare gone and bought them.

11.129. Other farmers?— Yes, I think • they are
other farmers.

11.130. Did they hope to make them pay? — They
had an inclination to get into a good farm, and the
only way they can get into a good farm is by buying
it.

11.131. I suppose you call a good farm a farm that
will pay? — Yes, a farm whore there us the possibility
of payment.

11.132. Then you do not think the farmer goes into
a venture like any other commercial man, pretty
confident that he will make the thing pay? You
think there is & totally ilitferent feeling amongst
farmers, do you? — I think the farmer goes into hi*
farm very much with the idea that the State cannot
allow farming to go down altogether, and tli.
must be somo way out of it.

11.133. You said that the farmers would prefer
to be left alone? — It was Mr. Mercer said that.
That was in regard to the Corn Production Act.

I'hiiirimin: What ,was said was that in ISI17
they would have preferred to be left alone; but a«
present circumstances had changed, they were desirous
of having guarantees.

11.131. .Ifc. ,/. M. Hi in/i ;.MI« : I do not want to go
over the same ground, but I want it fixed. Would
you now prefer to be left alone without a guarantee?
— I do not see how it is possible that the State
cannot take into consideration, under the present
ci re u instances, the position of farming.

11.I3T>. Then your position is this: that in.
the State intervenes to subsidise or protect you and
assure you your guarantee, as you call it, you
cannot see your way to go on? — We think that we
f-liall meet disaster.

11.136. During the next three or four years? —

Ve<.

Chairman: Mr. Parker desires to put a supple-
mentary question.

11.137. Mr. Ptirki'1 : Mr. Lennard a.skod yon
several, questions with regard to the nature of ill.
guarantee to give the farmers necessary confidence
to keep their land under the plough, and Mr. Hen-
ilorsou lias just asked you on the same subject.
Would you tell mo whether you think one year's
guarantee of an actual price, to vary from year to
\car in proportion, up or down, a.s the c^st of farm
lequieites and ]al>our vary, would give tho farmers
the required confidence - I do.

11.138. And the methods t<i he. continued would lx>
the four-course shift • *i

11.139. That is the kind of guarantee you think
would give tho confidence required? Yes, T think so.

t'li'iirman: We are very much obliged to you for
sitting for such a very long examination, and for the
evidence you have given.

(The WHnr**r.i ir/f Mrr.r. l

MINUTES OF EVIDENCE,

'>3 September, 1919.]

Mu. H. G. HOWELL, F.C.A.

[Continued.

THIRTEENTH DAY.

TUESDAY, 23uD SEPTEMBER, 1919.

PRESENT :
Sin WILLIAM BARCLAY L'KAT (Chairman).

Sin WILLIAM JAMES ASHLEY. Mi:. F. E. GREEN.

[Jit. C. M. DOUGLAS, C.B. Mit. J. M. HENDERSON.

Mit. G. G. REA, C.B.E. MR. T. HENDERSON.

MB. HENRY OVERMAN, O.13.E. ME. T. PROSSER JONES.

MB. A. W. ASHBY. MB. E. W. LANGFORD.

MK. A. BATCHELOR. MB. H. V. LENNARD.

MR. H. 8. CAUTLEY, K.C., M.I'. Mu. GEORGE N1CHOLLS.

MB. GEORGE DALLAS. MB. E. H. PARKER.

MB. J. F. DUNCAN Mu. R. R. ROBBINS.

Mu. W. KDWAi:U>. MB. W. R. SMITH, M.I'.

Mi:. H. G. HOWELL, F.C.A. (Director Agricultural Costs under Agricultural Costings Committee),

recalled and examined.

i,

11.140. Chairman: Wo are very much obliged to
on, Mr. Howell, for the statements of accounts you

uave been kind enough to send us under your cover-
ing letter of the 17th September, and also for the
promise of further statements which you are good
enough to make us. I believe you have some further
statements with you which you desire to submit to us
at once, but unfortunately the Commission cannot deal
with statements they have not yet had time to
examine* ? — No.

11.141. I have the authority of the members for
expressing the thanks of the Commission to you and
your Department for the extraordinary amount of
trouble you have taken in collecting and preparing
the information you have now supplied us with ;
and we desire also to express our thanks through you
to the farmers who have voluntarily sent the state-
ments to you which you have been good enough to
send on to us? — Thank you.

11.142. Mi. .Smith : I understand that these figures
are tabulated from information sent in to you by
farmers?— Yee.

11.143. Could you tell us in what form they come
to you. Are they in the form of definite balance

properly audited, or in what form? — They arc
in the form of definite balance sheets, as you term
them, but the majority are not audited.

11.144. Do they contain the whole of the workings of
the farm or do thfey just deal with one section of the
operations, say, cereals as distinct from the fattening
of livestock or anything of that sort? — No; they
deal with tho whole farm.

11,1 \-~>. You have dissected them in these various
Tables you have presented to us? — That is so.

11,146. Would they be fairly representative of the
irniiirry. or do they come from any special district;1
— Included iri the * information which I have ready

* The statements uf ;irr<miit.s will be published as an
Appendix to Volume IV. Minutes of Kvicli>m-e and
should be ri'H;irded in interim (inures only. Certain
additional information has still to be leeeived, and
the final corrected figures will be presented in a later
r- |iort.

to submit to the Commission there is a Table showing
the geographical distribution of these accounts. You
will find that they come from about 40 counties in
England, 8 in Wales, and 14 in Scotland.

11,147-. In so far as you are able to judge would
they come from what might be termed representative
farmers — farmers farming on a scale that might in-
dicate the general condition of the county as far as
it is possible to do so? — I cannot say anything de-
finite with regard to that ; they were asked for at
random without having regard to whether the persons
were or were not representative farmers, but they
do in fact cover a large number of types and different
sizes of farms.

11.148. Did you get many returns from Lincoln-
shire ? — Yes, I have had about 11 I think from
Lincolnshire.

11.149. Any from the more southern part of Lin-
colnshire?— 1 do not know with regard to that.

11.150. Mr. Parker: You sent out some forms to
be filled up?— Yes.

11,131. Were they filled up generally to your satis-
faction?— With the exceptions stated in my Report,
yes.

11.152. The method you adopted shows some rather
strange results. Do you consider that the figures
obtained are reliable? — I am not quite sure that I
gather your meaning.

11.153. Take the case of the amount of capital per
acre shown in the farm. The average capital is
1:11 17s. 9d. ThafT seems to me very low, but it is
accounted for I think by the tenant right valuation
having been included by many farmers and omitted
by many others? — Omitted in a very large number
of cases.

11.154. The method in which these forms have been
filled up would throw that capital per acre out al-
together ?~Yes.

11.155. If you took the tenant right valuation at
Michaelmas at about £3 per acre it would add con-
siderably to the amount of capital employed on the
farm?— It would.

1!,15C. So that the result of filling up tho forms
li:>- not led to quite a satisfactory report en the
amount of capital in the farms? -That is so.

li a

IJ.'YAI. r.>MMI>M«iS ON AGK1CULTUBE.

, 1919.]

MK. H. G. HOWEI.I., F.C.A.

ll.l.'.r. Alw> the method adopted khows a curious
rvtult with regard to the profits ou 140,428 acre*. A
profit is fthitwn by tin- method of i'l!Ni.."i».-J. but that
hguru w arrived at by writing up capital values.
The*e values ha\c l»i-n written up JL"-'17.1M>9, BO
that without the writing up of capital values by tho
uicili.ul adopted a IOM in shown I'— I cannot say to
what extent capital values have been written up.

ll.l"--. Dul any of the farmers attempt to ithow
what the cosh profit «n- Von mean ilu< excess re-
ceipU over the payments for the \<

11.159. Yea?- \\o have, that in" all cases. I would
not call it profit. I would call it excess of receipts
over payments.

11.160. t'fcrtirnmn : If I may supplement Mr.
Parker's question, do the farmer's statements show
what profit they have made on the farms independently
of any increase in the valuation of their assets, such
in' teas.' not arising from additional stock but from
the re-valuation of the existing stock of the previous
year." Assume that the farmer re-valued his cows,
or his horses, or his implements, or any other of his
assets, and put a larger price on them than existed
in the previous year that would swell the nominal
profits but it would not swell the cash profits, whereas
if he had saleable material and took his sale profit
and his debts into account you would get a real cash
profit. Mr. Parker's question was: Have you in the
returns from the farmers been able to differentiate
between what is the real cash profit and what is the
profit oi' loss arising from rc-valuationf — No. we have
not been able to do that, that is practically impossible
to do, I think ; it would depend upon the way the
valuation was made at the beginning and end of the
year. I have taken out some tables which are in-
cluded in the information whi"h is now on its way
here to .show you the average value per head adopted
in valuing the live stock at the beginning and end
of tho year. May I read out a few of the figun

11.161. 1 cannot .stop you reading thorn out, but
as we have not got them before us I cannot see how
we can very well ask you questions with regard to
them. You can hand them in for consideration? —
They are on the way over now.

11.183. Tho Commission has pa -sod a very .strong
resolution not to cross-vxaiuino witnesses- II|KHI any
information that lias not been before them for so
many days?— As a general .statement the values per
lioaif are greater at the end of the year than at tho
beginning. I have proved that.

11,163. Mr. yicholU: Is it a fact that all of the
fanners that you wrote to for their accounts ha\e been
guaranteed secrecy with regard to them?- Yes, they
have.

11,101. These accounts you give are really for one
tin- year I'.M1-' Yes. 11 good many of tho
accounts i ml at Michaelmas, 1918, or the following
months up to March or June.

11,165. 31 r. Lfiinanl: 1 notice from the Summary of
Accounts you have submitted to u.s that it appears
tho rate of profit on farms in Scotland amount
highw iH'iTciitagc on the capital employed than is
obtained on farms in Kngland and Wales P Yes.

11, IM. You have not any explanation to offer of
that, have you?-- No, 1 have no general explanation of
that fact.

11,167. The difference applies, docs it not. not only
to tenant tanners Init also to owner oci -npiers, and in
the c.'so of home ami similar farms?— L> that stated
in any particular taM.-:-

11,1(58. Yes, it is in paragraph 3?— It applies to
tenant fanners, does it not?

11,100. Yes, and also to owner occupiers, mid to tho
ease of home and similar farms a.s regards the profit
per cent, on capital? Yi*, the profit per cent on
capital i> greater in all cases as regards Scotland.

11.170. The profit per acre is only greater in Si "t
land in regard to the tenant fanners!' Yes.

I'hn •• lire only figures which lie has

collected and for which ho takes no responsibility
what.- i II. ,.••! itiially says so, because no. has not
audited them.

11.171. .l/i l.'nniinl: Am 1 right in understanding
from your table F tha,t the amount of wages paid
per a<ro averaged £2 7s. 3d. on the Scottish tenant

farm* as compared with £2 Os. 3d. ou the farina in
KngUnd and Wales?— That is so.

11.172. It does not appear from these figures that
the higher profits made by the tenant farmer* in
.Scotland are due to a lower wages bill.

Cluiiriittin : Ho cannot answer that question. 11. •
uly colltvU-d the figures. The Scotch figures, may-
lie wrung and the Knglish figures may be wrong. The
figures speak for themselves. Ho cannot say any
more than " There is the figure."

11.173. J/r. I.' n nn fil : 1 was only asking him
whether 1 «as right in interpreting the figure. I
out?--The number of Scottish accounts is altogether
too small to draw a deduction of that kind from, 1
think.

11.174. Mr. I.diujfurd: As you are not responsible
for the figure* 1 agree it is not very useful to cross-
examine you upon them. 1 therefore would like to
know if some of these farmers who have sent in
accounts to you, which you have licked into admirable
shape, would be prepared to come hero and sup|>ort
their own individual figures? — 1 should think that
about four to six have said, in sending in their
accounts, that they would be willing to appear before
the Commission.

11.175. l'h'inii:'in: Did you ask them if they were
willing?- No, 1 did not.

ll,17o. From your knowledge of the.se gentlemen
who have .sent in accounts, do you consider that they
would be likely to come forward and give evidence it
asked to do so?- I should think, speaking quitu
broadly, that a small minority til them would be
willing.

Mr. Longford: I think it would be \oiy useful, Mr.
Chairman, if you wore to ask Mr. Howell to com-
municate with them and sec whether we can get them
here with their own accounts and then own balance
sheets. That would be very much more useful than
questioning Mr. Howell upon them, although 1 think
that the information he ha.s presented to the Com-
mission, if 1 may say so, is invaluable.

Chairman: A note will bo taken of that if you will
make a proposition to the Commission later on.

11.177. Mr. I'ruiser Junes: In collecting these
figures you have been in touch no doubt wkh the
producer and the middleman, and possibly the re-
tailer. 1 want to find out what tho position of the
middleman is a.s compared with that of tho producer
and tho retailer in the milk trade, and how far the
producer is handicapped by pawing his milk through
the hands of the middleman:'

ClKiiniHin : 1 do not think Mr. Howell can toll you
that. Ho is only an accountant, you see, although I
n|M>logist< for saying so? — I am afraid 1 cannot answer
that question.

11.178. Mr. 1'ru.iscr Junes: Cannot you «ay from
tho accounts which have como Ix'fore you whether the
middleman takes u smaller profit than the producer .-
— It might not lie apparent, on the faoi of the accounts

who was a. producer «nd who «a.- a middleman; tho
same man might bo lioth, for example.

11.179. Does tho bulk of tho milk pass through the
middleman or docs it go direct to the retailor? — 1 am
afraid 1 could not answer that.

11, ISO. As an accountant would you mind telling
Ufi your personal view as to tho raining of stock at
market values, when tho farmer does not. propobo to
go out of business. Do you advise in that CHM- the
taking of stock at cost or at market price? — At cost
prioi

11,131. Mr. Thomas Henderson: I should like to
ask you if you can give us any information with re-
gard to tho geographical distribution of those figures
in Scotland;- Yes. 1 ran give you that information
and for Kngland also if neoessarv.

11.1^. .1/r. H,hnn;h: And Wales t^.r

11.1x3. ('hairiiuin: 1 think you were kind enough
to nay \<>u would send in further information? — Yes.
I shall bo glad if the Commission will indicate any-
thing further they would like.

I MM. Mr. ./. M. II' nil' nun : I have not had tinio
to master the whole of tin-so figure I only

had yesterday to go through llicni. In arriving at
the results have you taken anything into account for
the farmers' house accommodation? — We have spoci-

MINUTES OF EVIDENCE.

23 September, 1919.]

MR. H. G. HOWELL, F.C.A.

[Continued.

fically asked all the farmers to state what the value of
their own house accommodation is, the rent and the
rates. We have provided a space for that to be
stated, but in only a few cases has that information
been given.

11.185. Also is any consideration given for the fact
of their being their own suppliers of food? — There
again we have asked them to furnish the information,
so that, given the figures we could credit the farm
with an amount for that, but there again only a
small number have given information.

11.186. I suppose when you are completing your
statements you found from these something in the
chape of a general average on which to charge? — I
doubt if the numbers given would warrant that.

11.187. Still something must be credited for the
farm house and the food? — Ib should be, certainly.

11.188. Mr. Green: Could you explain to us the
method you pursued in obtaining these accounts from
farmers? — We circulated two schedules of which I
have given you two specimen copies. We sent an
accompanying letter with those schedules asking them
if they would send along a copy of their accounts
as they made them out, together with the two
schedules completed.

11.189. What I really meant was, did you take tho
addresses of all the farmers of England, Wales and
Scotland and circularise them or how did you select
them? — My instructions from the Commission were to
approach those farmers with whom we were in touch
as a Costing Committee, and only those, to furnish
us with this information.

11.190. How did you get in touch with those? — We
have been working during the last three or four
months and we have got to know a considerable
number of farmers, you see.

11.191. I suppose those who offered to come forward
to give evidence before the Commission are what you
might call tho resident owners or owner occupiers? —
I could not say that off-hand.

11.192. With regard to Table F. of rent, wages
ami profits, I have been making some rough calcu-
lation* with regard to .your statement, and it
\\oik.s out in thia way, does it not: landlords uet
about 20 per cent, in rent, wages about 50 per cent.,
and the farmer about 30 per cent, of the total? — It
works out roughly according to those figures.

11.193. Mr. Edwards: To my mind the most striking
thing is the great variation of the results in tho
Sottish farming compared with the English farming,
and the great difference in the results of the tenant
farmer and those of the owner occupier. I do not
know whether you can, from the accounts, give any
indication as to why there is this great difference.
Do the accounts from Scotland, for instance, indicate
any superior ability to keep accounts as compared
with the English accounts — I mean as the result of
superior education?— It is rather difficult for me to
answer that, but speaking quite generally, I should
say that the Scottish accounts were somewhat better
made out than the Knglish, taking them all over.
With regard to the disparity between the Scottish
results and tho-c of Rnglftnd and Wale-;, the chief
point I gather you had in mind was the amount of
capital per acre employed.

11.194. Yes, and the profit per acre and tho rato
of interest. Everything is so much higher?— The
capital per acre is very striking as regards
Scotland, but that is owing to tho fact that in tho

go of those farms in Scotland there is a lot of
moor land and waste land included. Since sending in
the Interim Report I have, had a statement made out,
first including all the moorland and wasto land of
the Scotii.sh farms, and next another statement ox-
eluding that moorland and waste. The results of
excluding the moorland and wasto come very much
nearer tho English figures of capital per aero than
they did before.

ll,l!)o. Chnirmnn: You art' going to send those to
f(

11. lit*; Mi. Kilii-nrrl*: The rapital here is greater in
• ml. It is £1"i 7s. 4d. :>n acre in Scotland, as
compared with" £12 3s. lOd. an acre in England and
Wales?— YOB.

25831

11.197. That does not seem to agree with what you
say now? — Not as regards tenant farmers. I was
speaking of the other two classes in Scotland.

11.198. That is all I want to ask you, but I really
should wish myself to have some further information
on this point with regard to the fact that a tenant
Scottish farmer is able to make £3 2s. 7d. profit an
acre, whereas the English farmer is only able to
make £1 12s. lOd. profit. It seems to me to require
some explanation. The same thing exactly applies to
the occupying owners. The Scottish occupying owners
are only able to make 15s. profit an acre, as compared
with £3 2s. 7d. an acre of the Scottish tenant farmers.
That seems to me to be remarkable? — There again you
get this moorland figure throwing you out. The occu-
pying owners' farms include a lot of moorland, where-
as in the case of the tenant farmers there is practi-
cally no moorland at all.

11.199. Mr. Cautley: In the middle of paragraph 6
you say: " The number of accounts here dealt with is
extremely small compared with the number of holdings
in the country, and it is not possible to say, from these
limited figures, whether the results shown are typical
of the industry generally." That is your considered
report, I understand ? — Yes.

11.200. You regard, therefore, any deductions drawn
from this inquiry into the 455 cases as inconclusive? —
Yes.

11.201. Taking them as far as they go, would you
tell me how many farmers you asked to send" in
accounts in order to obtain the 455 returns? — Just
over 1,000.

11.202. So that you got returns from about half
the number? — Yes.

11.203. Were those 1,000 the whole of the farmers
with whom you have been brought into contact
through the Costings Committee? — Yes.

11.204. How did you get originally into communica-
tion with those 1,000 ?— We have taken certain steps
to make our existence known to the industry gener-
ally.

11.205. By advertisement? — By advertisement and
by circularising selected lists of farmers which we
obtained from various sources, and the farmers' or-
ganisations and other sources.

11.206. Were a considerable proportion of the lists
supplied by tho farmers' organisations? — Not a "con-
siderable proportion.

11.207. A small percentage? — No, I should say tho
majority would have been supplied by farmers' or-
ganisations.

11.208. I should call tho majority a considerable
proportion? You did get the majority of them
through farmers' organisations — they gave you the
names of farmers to apply to? — Yes.

11.209. And the rest of them? — We got them from
all sorts of sources. I do not think I can remember
quite whom we tapped for these others, but in addi-
tion to these names we have had from farmers'
organisations and other sources, we have also had a
number of press notices from time to time explaining
our objects and so on, which were addressed to tho
whole industry.

1 l.iilu. Were Mime of thorn volunteered from people
who rend the advertisements? — I am unable to nay
from what sources these farmers came, whether they
read the press notices or whether they had anv par-
ticular circulars, but, at any rate-, we have taken
ample means to get the ear of the industry generally
as to our existence.

11.211. Out of tho 45o vou reduce them to 304?—
Yes.

11.212. Mr. Parker was asking you what I think
is a most important point, and I am going to pursue
it a little further, that is about the amount of
profit shown? — Yes.

11.213. As I understand, taking page 3, Schedule
A, it shows the tablet of information that you re-
quired which you sent out to each of the 304 farmers
—you issue there the details that you want from tho
farmer of his income or his receipts, and also, on tha
other side, of his expenditure or payments? — Yes.

11.214. Did they fill that up?- -In very few eases
they filled up this page. In the great majority of
cases they sent us, as wo meant them to do, a copy

C"M.MI»|t>.\ u.N AGK1CULTUKE.

33 SffUmber, 1919.]

MB. H. O. HOWELU, F.C.A.

[Continued.

of their actual accounU, bo-.-ause we say on this par-
ti, ular page: " Tho above headings are for guidance
only, and no values are to be inserted h.

11,'JIU. Have you been ablo to extract from their
•counts the details that you asked for on this page 3?

In tlii- gnvat majority of cases, ves.

11,21.'). That would give you the excess of income
over ttMndittm for the particular icar.- It would.

ll,2It>. Have you extracted that anywhere- 1 have.
•mil it is in the report in paragraph ;t. You liavf
the total expenditure with a big figure opposite to
it, and also lower down the total income.

11.217. The total expenditure is £1.276,843, and the
total income £1,249,336?- >i

11.218. Those totals are the income and expendi-
ture as shown in Schedule A, as extracted by \<>u
from the ae.-,.uuu sent in ':

I1.21H. Standing there that slicm.s that these :«M
farmer!, have for their income for the year ending
MichaelmiKi. 1'JI-. reicived less than they paid out:1

Kxcluding the valuations, yes.

11.221). Kxa-tly. 1 am dealing with the actual
cash payments and tho actual cash receipts?1— Yes.

11.221. It is something like £36,000 less?— Yes.

11.222. Therefore Mr. Parker WHS quite right when
he pointed out that the only profit as shown by these
accounts is made by the excess of valuation ° at the
rnd of the year over what it was at the bpgiiinini: of
the year?— Yes.

11.223. Looking at Schedule A, in the circular
sent out to these 304 farmers asking for their
account*, I see the item is headed: " Statement of
aaaetn and liabilities. Inventory at the beginning
and end of the year," and it sets out the details of
how that inventory is to bo made out? — Yes.

11.224. Did these 304 farmers fill up this form?—
Yes, they practically all filled up that form.

11.225. They took this form as it stands and filled
it up?— Yes.

11,22<>. Art> the figures appearing in paragraph 3 of
your report, " commencing valuations £1.480,273,"
valuations that would bi> at Michaelmas. 1917, made-
up from this form which has been filled in by the.
farmers of their commencing values? — Yes.

Chairman: That is stated in the memorandum :
" The result* shown bv the aggregate number of
accounts dealt with under Classes 1 to 6 (304 in
number) are as follows." It does not carry you a jot
further. He say-: " 1 have received these stat-e-
raents and these are the results."

11.227. Mr. Cautley: The ending valuations were
£1,697,343?— Yes.

11.228. Was that figure made up in the same wav
from the detailed valuations made up by the farmers
and sent in to you on this form shown oil Schedule A ?
— Yes.

11,225). So you are in a position to deduct the
valuation of all the details of the live stock and of
the grain and the hay and the roots, and the other
details »«t out in these valuations at the beginning
and the end of the year?— I could not do that in
quite nil cases because, while I said that practically
all tho farmers did fill up this form of inventory, yet
they might not, for example, have given me the.
number* and the values of each class of their live
stock ; they might have given me a total money figure
only.

11.230. Yes, they might only give you the amount
they had in horses and cattle and dairy cows, and w>
on, and not tell you tho numbers? — That is so, or it
might be one figure for all the live stock— but that.
would not be in many cases.

11.231. Mr. 1'arker wag quite right in his criticism,
that the only profit made as shown by these accounts.
*t any raU1, has been due entirely to the im-rea-,- in
the valuation at Michaelmas, 191$, as compared \\ith
the valuation of the stock in haml at Michaelmas.
!!i]7.'_ That is so— using the term "profit " in the
sense in which I tine it in the report.

11.232. I aluo sen that in one passage in your iv|H>rt
you say that the farmers for the main part adopted
the market price an the basis of the valuation?

'lid.

lf,2.T(. DIWH ihat apply l.» their machinery, for
instance? In a large number of cat»e«, ACS Or it
was stated to apply to it.

11.234. You do not really think, do you, that the
farmer has increased the value of his machinery from
year to year?— I do not know, 1 can only go by what
they tell me.

11.235. They do not state -j.e< iiie.dly that that
applied to machinery? — You will see at the bottom
of the form they are asked to state tho basis of the
\alnation, and in 148 oases they stated sj>ecifically
that the market value was the basis adopted without
any qualification. The moaning of that to me was
that that market value basis applied to the whole
of the inventory.

ll,23i>. The meaning of it to me would be that, it
applied to the live stock and to the grain? — It may
be so.

ll.iir. I should even limit it iurtlier and say that
in tho case of sensible farmers that would not apply
to their working homes and what I call their plant :-
ibly not.

11.238. You h.ive not really investigated that:- — No,
except to this extent: To take horses, the average
value per head at the beginning of the year was
£67 5s. 8d., and at the end of the year £60 13s. 2<1.

11.239. Then you do know the number of horses? —
In the great majority of cases, not in all.

11.240. 1 think you will agree with me from your
experience that the average stock on a farm so far as
quantity is concerned is pretty constant in ordinary
pure farming?-— I think that is so.

11.241. Tho valuation may be difficult :- ^

I1.'J4'2. On the point of principle yon stated in
answer to one member of the Commission that in
your view the cost price was the proper figure to
put in the valuation of farm stock. If a farmer
buys a six months old bullock, say. in November,
is he to put down the cost price, of that as the
valuation at the following Michaelmas.

Chairnuiii : Tho cost in a MM like that is the
original cost plus the cost of feeding up to the date
you make the valuation. It would remain then at
.rice.

ll.L'l.'i. Mi-, Cmifliii: In a commercial industrial
business 1 should entiivU agree. « here, you can esti-
mate exactly the manufacturing cost to a penny, that
the cost price <u- the market value, whichever is tho
lower, I should ;uld U a sound business proposition.
You would agree with that. I suppo-e: *> ,

11.24-1. Do you apply that to farming r Yes.

ll,24-">. 1 am afraid you are, looking to n state of
perfection which your Coatings Committee may arrive
at in 20 years' time? — That may be so.

11. '240. That is really your view, that the farmer
in valuing his stock ought to take the cost price and
add on to it some estimate of that cost of feeding it
during the particular length of time ho has had it —
that is up to the time of the balance sheet? — V
think without any qualification cost is the basi- to
adopt. Whether the information as to the cost is in
the possession of any farmer or not is another matter.

11.247. You see the difficulty of applying that test?
— I do, quite.

11.248. Let me apply it to the wheat in the stack.
Will you tell me ho\\ he is to arrive at the cost of the
wheat he has in his stack which has been growing, so
far as the wheat is concerned, during the last year,
and the land on which it was grown has been prepared
< ven the year before:- Yes. lie would take account
from time to time during hi.s financial year ol the
different items of cost of growing that wheat, and
when those items arc all put together that is his cost.

11,24!). Supposing the crop has failed. Do you not
see where your valuation is going to lead you- to?
Is he to put that down as the value in that ease?
There is no value at all. is there? I agreed with you
a moment ago when you said the real value wa.s eo.st
Or 'market value, uhielie, >\ver. and he would

probably adopt the market figure.

I I. '_'•")<•. You qualify what you stated, and you now
agree with me? I always meant to say that it wa.s
< n.st or market value, whichever was lower.

II .'-'.") 1. Would it not l«* much .simpler when you
have got the market price, because your wheat ha.s
got to he- threshed, and it is going to be sold to-
morrow :- Very much simpler.

Chairman: That is not in the witness's proof. You

MINUTES OF EVIDENCE.

73

23 September, 1919.]

MR. H. O. HOWELL, F.O.A.

[Continued.

are asking him questions which as an accountant you
might ask me.

Mr. Cautley : I do not want to throw any cold water
on Mr. Howell. I know the good work he is doing,
but my point is that it will be years before he arrivee
at any practical result.

Chairman : I think you are asking a theoretical
question which any accountant would answer in the
same way as Mr. Howell has answered it.

11,252. Mr. Cautley: I think Mr. Howell has told
us that the farmer ought to make up his accounts in
tin- same way as a man in an industrial business would
make them up. That is where I differ from him, and
I want to test Mr. Howell and show that in our
present state of practical knowledge it is impossible.
You will not admit that? — No. I admit it is difficult.

I I,2o3. And almost impossible:1 — I would rather not
answer that.

11.254. Mr. Ashby: You have been asked some
questions about the representative character of the
farmers who supplied you with these accounts. Have
you any definite opinion as to their representative
character '(— No, I have not.

. 1 ,255. Would you look at paragraph 2 of your
report. The total number of tenant farmers there is
J2(i and of owner occupiers 95, and of home and
similar farms 83? — Yee.

11.256. That is to say, that the number of owner
occupiers and of the homo and similar farms greatly
exceed the total number of tenant farmers ? — Yee.

11.257. Therefore, taking the whole group as it
stands it is very unrepresentative of conditions both
in England and in Scotland? — Yes.

11.258. We have only roughly about 13 per rent.
of owner occupiers in both countries which includes
as a matter of fact owner occupiers of home farms.
'I luii is an extremely important point, but I will not
deal further with the representative character at the
moment. Turning to some of your other figures,
taking the acreages you have accounts from 113 tenant
fanners in England representing an acreage of 42,154.
That is au average roughly of 373 acres each which is
rather high, is it not? — Yes.

11.259. In Scotland the number of tenant farmers
is 13, with an acreage of 5,211, which gives the
average size of the farm as about 401 acres? — Yes.

11.260. That again is rather high. Have you any
idea as to how much the actual acreages vary from

;n craves. Ymi would have more 300-acre farms
for in- in lOU-acre farms in England, would

you not ? — Yes.

11.261. Taking the tenant farmers of mixed farms,
if I mi<;Iit speak of those for the moment, from 1
to 100 acres, there are eight with an acreage of 609
acres. Between 101 acres and 300 acres of tenant
farms, mixod farms, there are 31 with an aggregate

_;o of 6,116 and from 300 to 500 acres the same
class of farms there are 26 with an aggregate acre-
age of 9,900.

11,362. Chairman: These are the figures you have
promised to send in to us? — Yes.

11.263. Mr. Ashby: The cases i have called your
attention to are sufficient for my purpose for the
moment. Now will you look at the Table in para-
graph 3. The amount of profit of tenant farmers
per acre in England is £69,242. If you turn to
Table A the valuation increase there is £55,677?
—Yes

11.264. That leaves you a difference of cash profit
of £13,565 in the case of tenant farmers in England
and Wales?— Yes.

1 1 .265. Pursuing the same procedure in the case of
nant farmers of Scotland there is a cash profit,

but the valuation increase exceeds the total profit?
-Yes.

11.266. In the case of owner occupiers in Scotland
there is a^ain a cash profit?- Yes.

1 1.2H7. In the oase of the home farmers in England
the valuation increase is vastly in exceas of the total
proh

11,268. As a matter of fact it ia nearly £40,000.
As regards the home farms in Scotland you have again
a cash profit. So that as a matter of fact in nil
es, CM i-pt in the case of tho Knglish owner
<x> npiers and tho English home farms, you have a
cash profit? Yes.

11.269. You say at the bottom of the table in para-
graph No. 4, that the valuation increase amounts to
£1 9s. 7d. per acre?— Yes.

11.270. At the end of the statement of Financial
Results in paragraph 3 you say that the total profit
per acre is £1 6s.? — Yes.

11.271. Would you be surprised to learn that the
excess of the valuation increase over the cash profits
in the case of the English owner occupiers and of
the English home farms exactly accounts for the
difference of 3s. 7d. per acre between that excess in
the valuation and the total profit per acre? — I take
your word for it that that is so.

11.272. So that as a matter of fact you have on
the two classes of tenant farmers in England and
Scotland and the owner occupiers in Scotland and
the home farms in Scotland a plus difference— that
is a cash profit— of £29,000?— Yes.

11.273. But with the small number of English owner
occupiers and English home farms you have this posi-
tion that your valuation increase exceeds your total
profit to the amount of £55,000, so that if you rule
out the English owner occupiers and the English
home farms — which after all are quite unrepresenta-
tive there are not more than three in 100, taking
the whole of the country together — you reach totally
different results than you do by grouping all thi-M
figures together? — Yes, that is so.

11.274. I want to push that a little bit further.
Taking your total profits per acre — that is including
the valuation increase — you have tenant farmers
in England with about 373 acres each with a prc.iit
per acre of £1 12s. 10d., which is roughly £613 per
farm, and tenant farmers in Scotland with 401 acres
each with a total profit of £1,254. Owner occupiers in
England with about 450 acres each with £1 6s. 2d.
per acre total profit and an income of about £578.

Chairman: Is that not rather a speech to the
Commission, Mr. Ashby? It is not asking a question
of the witness. He is going to give us further in-
formation.

Mr. Ashby: A statement has been made in this
room by two Commissioners that there was no profit
on these farms except the excess in the valuation,
which is not true in the case of certain classes.

Chairman : You can make a speech to the Com-
mission and point out why it is not true, but the
witness can only put the figures before you.

Mr. Ashby: I am quite willing to hand my tables
to the Secretaries, and the witness can check them.
Perhaps that will he the better way.

Chairman : If you will do that.

Mr. Ashby: Certainly. (Ilunding documents.) In
the case of the tenant farmers in England and in
Scotland and in the case of the owner occupiers and
of home farms in Scotland there is a considerable
cash profit. The figures can be arrived at by anybody
who likes to take the trouble.

11.275. Chairman (to the Witness) : Will you look
through these tables of Mr. Ashby's and tell us
whether you agree with them? — I should have liked
to have had time to do more of this work before
sending in the report, but there was no time to sub-
divide the statements any further.

11.276. I understand you are going to subdivide
them and Mr. Ashby's notes will be very useful to
you for that purpose? — Yes.

11.277. Mr. Batchelor: Do you know from the
information put before you with regard to the
accounts whether as a matter of fact there are larger
numbers of live stock and larger quantities of dead
stock on hand at the end of the valuation compared
with the beginning? — I know as regards live stock
that there are larger numbers of live stock on hand
at the end than at the beginning, except in the case
of dairy cows, which show a decrease. As regards
dead stock I have comparatively no quantities at all.

11.278. Will you look at Table F. I notice thai
1he rents of the English tenant farmers are £42,91(i
and the profits £69,242, which is considerably loss
than double the rent? — Yes.

11.279. Do you know if any of these accounts
were made up and used for lite purpose of satisfying
the Surveyor of Taxes that Schedule "B" was loo
high an assessment? — I have been informed by a few
farmers that that was HO.

74

ROTAL COMMISSION ON AGRICULTURE.

28 Stflembtr, 1919.]

M«. H. O. HOWELL, F.C.A.

[Contiiiiinl.

ll,3l?0. Did thi > mention whether or not tho
accounts kubmitted to YOU were accepted by tin- In-
land Kcvenu.'- Ye*, they were.

112*1. Chairman: We art- verv much obliged to
xou Mr How. 01. and I will see that you have those
note* of Mr. Ashby's, and if you could prepare
nome statements confirming or OUMTwiM the memo-
randum of Mr. Ash-by we should be much obliged,
and also for the further statements of the costs
which vou will be perhaps kind enough to send to

us p- Ye*.

11,289. It may be necessary to nsk you to come

lino again. Vou will not mind doing BO if necessary,
will you? No. I should not; I should be very
pleased. Besides these other statement* which should
now be on tin- way to you thorp will probably be
more information again that I should want to put
in in order to complete the whole lot.

11. '_>-:!. If >ou please. We will also let you know
with regard to tho point raised by Mr. Langford
as to calling individual farmers, and we w ill ask you
certain from those persons whether they are
willing to give evidence as regards their individual
accou nts ? — Yes.

(The IFi/ncw withdrew.)
Mr. JAMHS DONALDSON, National Farmers' Union, called and examined.

11284. Chairman: The prfeit of your evidence has
been printed and circulated to the members of the
Commission ?— Yes.

11.285. May I take it as read without reading it
through ? — Yes.

Kvidence-iu-chief handed in by witness: —

11.286. (1) The witness appears for, and on behalf
of. tho National Farmers' Union: He is a member
of tho Royal Agricultural Commission Committee,
Chairman of the Parliamentary Committee and a
member of the Council. He is also a member of
the Oxfordshire County Council and Chairman of
their Small Holdings Committee.

11.287. (2) The National Farmers' Union is the
representative organisation of practical farmers in
England and Wales. It has over 80,000 members,
distributed all over the country, with 68 county
branches and a large number of sub-branches. The
controlling Council of the Union is composed of
representatives of these council branches.

11.288. (3) The National Farmers' Union desires
to submit evidence,- as representing the farmer,
before tho Royal Commission upon (1) the costs of
production of the various food-stuffs usually grown
in Great Britain; (2) the financial results of farm-
ing, in which it proposes to submit profit and loss
Hceounta and balance-sheets of representative
farmers; and (3) the policy to bo pursued, in the
opinion of the Union, to develop agriculture in the
future. To attain this end a Special Committee,
called tho Royal Agricultural Commission Committee,
u.-i- appointed by the Union and has been sitting
in eontinuous session since the appointment of the
Commission was announced. The Union has spared
neither time nor money in endeavouring to ascertain
and collect the views of its members so as to be
in a position to place before the Commission the
considered views of farmers.

11,289. (4) In accordance with the wishes expressed
in the letter received by tho Union from .Mr. A.
Cciddard, Joint Secretary of the Royal Commission,
dated 1st August, 1919, the Union has directed all
its energies, up to the present time, towards obtain-
ing data upon tho costs of production of the
principal food -win If* grown in this country. Tho
compilation and presentation of costs is a matter Tor
an expert anil Mr. James \V\llie, a well known and
recognised agricultural costings expert, has been
retain- <l to aih isc the I'liion on this subject. With
the collaboration of representative memlters of the
I'mon a number of statements of costs have been
obtained and are now submitted to the. Com mission for
their consideration. Mr. Wyllie will attend before
the Commission to explain the figures and the
principles upon which they have been compiled. Any
of the fanners « hone statements are included can,
of course, be summoned before the Commission, if
required. It is desired to point out. however, that
to meet the pressing request from the Commission
to submit the I'mon', evidence upon the costs of
production at the earliest possible date, it has been
physically impossible to submit nil the data upon this
question that the I'nion would hnvc wished.
Another month or six weeks and the Union would
have been in a position to have submitted probably
twice the number of statements that are contained
in Mr. Wyllie', evidence. 'Hie Commission will lv
aware that farmers, as a (lass, are not skilled
accountants and the information required hag not

been readily available, but the Union has been at
great pains to put forward only statements from
representative fanners whoso figures are based on
reliable records and are above suspicion. The state-
ments are now put forward as the most reliable bona
fide evidence of farming costs that can be obtained.

11.290. (5) The terms of reference to the Royal
Commission include the words: —

" To enquire into the economic, prospects of
tho agricultural industry in Great Britain."
and the Union, in submitting the first section of its
evidence, viz., that of Mr. Wyllie on the costs of
production, begs leave to submit the following
observations upon the economic position for the
information of the Commission.

11.291. (6) The economic future of agriculture is
an interesting speculation and it is one which con-
cerns the farmer very intimately. Like any other
business man he wants to be able to make some

raent of the probable course of the market on
which to frame his management. The statement is
ran generally made that the prosperity of the
industry, regarded from the standpoint of the
farmer, depends upon his ability to secure for his
products a certain margin beyond his present, costs
of production, assuming that these will be also his
future costs, or alternatively, a margin beyond the
amount of what his future' costs are likely to be.
On the- face of it this seem- to be so obvious as hardly
to require statement, and certainly not to need
demonstration. On examination, however, it becomes
apparent that, so far from being a self-evident truth.
the whole basis for the statement is the assumption
that farming can be carried on only upon its present
lines of development, and that it is not capable of
adaptation to altered conditions, so that any material
fall in markets, sufficient to put the farmer's receipt-.
at a sum less than his present, or future, total
would necessarily entail disaster to the industry.

11,292. (7) This assumption is made, probably, by
the public generally (if, indeed, the public ever
thinks about the position of agriculture) and by
not a few amongst the farming community itself.
But most of the men engaged in agriculture, who
have time to consider problems of economic: develop-
ment, arc- perfectly well aware- that there are no
grounds whatever for assuming that our present
systems of farm management cannot In- adapted,
quite successfully, to meet falling markets. At the
nt time- farming is being carried out intensively
— as intensively as present circumstances will
permit- with the object of producing tho last.
possible bushel of wheat, the last possible pound of
iin-at. and the last possible gallon of milk per unit
area. The- state of the' market until recently
justified this course: it paid to cultivate land that
yields a relatively low return of produce: it paid
to invest capital liberally in applications of labour
and fertilisers on the better lands to raise a good
yield to one even better: it paid to apply expensive
feeding stuffs to the production of meat and milk.
But if we visualise a time' when present prices no
longer obtain, when the market for nil agricultural
commodities has suffered a considerable de-dine, there
are, nevertheless, no grounds for assuming that
farming cannot continue- ri'inunerntive both to the
farmer and to the worker. To meet ilie- new eon
dition, however, drastic modification of present
svstenis of management will, of course, be called for.
Intensive farming— the attempt to bring the last

MINUTES OF EVIDENCE.

23 Sfftteinber, 1919.]

MR. JAMES DONALDSON.

[Continued.

bushel from the soil — is a costly business. It is quite
true that the yield may be increased by careful
cultivation of the land! and by manuring liberally,
but whether the cost of these workings and fertilisers
is to be justified depends upon the market price of
the product. As Lord Ernie, himself, has pointed
out, the general law which agriculture obeys is the
law of diminishing returns (Prothero, R.E.
li Patriotism and Agriculture/' Edinburgh Iteview,
October, 1915) and in proof of this he quotes a
Kothamstead experiment where the application of
200 Ibs. per aero of a complete fertiliser to a wheat
crop gave an increase in crop of 18 bushels, 'whilst
a further 300 Ibs. gave an additional increase of 8
bushels and the application of a third dose of 200
Ibs. added only a further increment of 1-6 bushels.
With high prices, and on a rising market, then, there
is every justification for a vigorous policy of
management on the farm, and the farmer should
farm high and stimulate his land to produce its
utmost. On the other hand, with low prices, or in
the face of a falling market, the reverse policy is
indicated — all idea of intensive farming with con-
sequent high production must go. The mistake that
brought disaster to so many men in the 'eighties
and 'nineties was their attempt to keep up their
production in the face of a falling market. " High
farming is no remedy for low prices," and thirty
years of low prices have burned this lesson deep into
the minds of most farmers.

11,293. (8) The remedy for low prices is the ^ re-
duction of costs and the reduction of output. This
was clearly demonstrated in England during the
agricultural depression, and the game lesson may be
read by anyone in the history of agricultural
development in the new countries. In England there
were men who made money during the depression ; by
good luck, or good judgment, they realised that the
time for intensive farming had gone, and by a
drastic cutting >i COftt and a reduction of output
they made good during the longest spell of adverse
markets that the agricultural industry has ever had
to fate. Most of them achieved their pill pose In
giving up arable farming. but. In re and there, men
stood out conspicuously as sueeessful arable farmer-.
who, by occupying larger areas of land, and applying
the minimum of ea|uta! to it, were able to take a
si'iall acreage profit which in the aggregate fully
justified them as m.tnagi is farming successfully to
meet the conditions of the dav. In the newer
countries the conditions under which men have had
to produce have been exactly (lie same. If the cost
of the long rail and sea carriage In- taken as a
set olf against cheaper land, the American farmer
nas face to face with the value problem, and he
solved it in the same way; he applied the minimum
amount of labour and capital to his land and made
no attempt to iiurea.se the yield of hi« land above
its natural capabilities, with the result that, with
a crop of only half the quantity averaged in this
country, coupled with wages on a scale that we never
knew he was able to succeed while we failed.

1I.2!M. (9) That uliieh some men did in England
during the depression, that which men have always
done in the new countries, can be done by men
generally in this country if the market drives them to
it. They can etit down their fences and lay fields to^
gether for mechanical cultivation in large areas; th"y
can thus reduce their labour bill while paying high
wage.s. at the same time, to the men retained; they can
cut down their expenditure on manures applied and
cultivations done to increase the fertility of the soil.
ami at the end of it all with reduced productivity,
and costs iv, ii more reduced, they can make their
farming (or ranching) pay. Going a stage further,
they can l:u larire fcreM c.f the less fertile arable
lands down to i_'ra<c«. and in the- last resort they can,
if nifcs.a.-y. lay the « hole country down to grass, and
English agriculture can become once more a
primitive pastoral industry.

II.2Ii">. 1 10) All this can be done, step by step, as
Hy die tiite-i. but it is important to "remember
that it will riot bring disaster cither to the- farmer
or to the worker, ('arming can bo carried on
profitably even under tho extreme conditions
imagined above, and labour can be paid high wages

at the same time. But it must be borne very
seriously in mind that in proportion as market
conditions force this policy upon the controllers of
the industry, so will production and employment be
reduced. Every successive change in the downward
direction will reduce the output of wealth from the
soil, and will reduce the number of the rural
population. Some of them, both farmers and
workers, will be crowded out, but it will not bring
ruin to the farmers nor destitution to the farm
workers that remain.

11.296. (11) The National Farmers' Union feel,
therefore, that this question of the economic future
of agriculture is a matter more of political concern
than of industrial concern. Does the country need
the maximum production from the soil of the
country? Does the country need closer settlement
of its rural areas? As good citizens the members of
the National Farmers' Union would deplore the
establishment of conditions which made for low pro-
duction accompanied by a large measure of de-
population. As business men they are quite
prepared to meet these conditions and to adapt their
management to them. The repeal of the Corn
Production Act and a return to the unrestricted play
of the law of supply and demand, would not, taking
the long view, do injury to the farmer nor to the
workers as individuals; certain of the farmers would
adapt themselves to the new conditions in the ways
indicated above, and those of the workers who v ero
still employed would secure by collective bargaining
that which they now get through the Agricultural
Wages Board. But the nation would lose heavily
in output at a time when home production is the
thing most needed for national rehabiliation, and it
would lose in healthy manhood at a time when the
creation of an Al population is the concern of all
who have ita true welfare at heart.

11.297. (12) The decision, then, as to what steps
should be taken in regard to the future development
of agriculture is one of political rather than of
industrial importance. The members of the Royal
Commission will have realised this obvious fact, and
it is of vital importance that the nation, as repre-
sented by His Majesty's Government, should also
face up to it, and at once. British agriculture
stands at the cross roads ; under the stimulating
influence of Lord Lee, when Director of Food Pro-
duction, English farming reached a level of output
during the War which this generation has never
known, but the War is won, and whilst war costs are
likely in a large measure to bo permanent, it can
only be a question of time before war markets break.
If it is the wish of the nation that the farmer should
maintain and develop his output, whilst, at the same
time, meeting the reasonable demands of labour,
the nation must see to it that when he has taken all
possible steps to organise his business, so that*
wasteful and inefficient methods are eliminated, he
can then get a fair return on his capital, having
regard to the vicissitudes to which agricultural
enterprise in peculiarly liable. It may be that by
some drastic reforms in our agricultural system, such
as by a great extension of the practice of
co-operation amongst farmers, or by the development,
on a largo scale, of what is sometimes called
"factory farming," or, at the other extreme, by a
wide increase in the number of small holdings, or
by each and all of these methods, agriculture can
face the possibility of a severe decline in prices
without the necessity for a reduction of output. On
the other hand it may be that production and em-
ployment in the future depend upon guaranteeing
to the farmers certain prices, on the principle of tho
Corn Production Act, for certain periods, and tho
actual figures being subject to revision, from time to
time, in the light of changing circumstances. AVe do
not know, but it is the expectation that the Royal
Commission will want to examine these questions aiid
the. National Kartners' Union are taking steps to
collect material in the hope that it may be of
assistance to the Commission in their work.

/ . fiinrludcs the evide.nce-in-chief.]

11,2!)*. N/V Wiin.im Ashley: The other members of

the Commission will ask you more technical questions

no doubt with regard to farming, but I should be

glad if you would expand a little one or two of vour

76

K.'VAI. I'nMMl.-M.iN ON U.KICI I.TI'UK.

•J.I Xspttmbcr, 1U19.]

Mi:. JAMKX I>ONAI.IWON.

'd.lllilllirll.

I

i. in.uk> 111 in.' statement you have put in.
n pointing out that the economic future of agri-
culture is a matt, i moio ..f jmlitical thnn of industrial
•iiiicwrii \oii go on to iiH-ntioii in par.igiaph 11 sonic
»f the considerations which you think might . on. . n
ably be raised from the political point of view and
.it. i interring to the Wages Bonnl you -ay that the
Nation might under certain conditions lose in healthy
manhood at a time when the creation of an Al
population is the concern of all who have iU true
welfare at heart. What exn< tl\ had you in mind
wlu<n you .isod that phraso alMiut healthy manhood? —
The more men you employ on the land wo consider tin-
healthier population you' mil have. \\e think that
thf country, taking it on the whole, i-an claim to li:i\<>
a healthier and perhaps a stronger population thnn
the i«mn-. With regard to the ideas set forwai.l
li..if. if you are going to say to agriculture:
must adopt your own system and piiiMie your own
ways," then we say " We are quite prepared to do
MI. but we shall not be al.le to employ so man.
on the laud and we shall not be able to give you
great production."

11.299. Have you got any tests of national physical
hisilt h or physiological tests or statistics you would
like to put before us in this connection ?— No, I have.
fo statistics at present, but I can refer you to an
incident that took place during the war in one of
our agricultural towns where 18 out of 20 townsmen
nt the Medical Board failed to class themselves as
Al— I admit this was an exceptional case that morn-
ing. They were followed by u number of agricultural
labourers and I believe all that failed to pass Al
wero 5 out of 20.

11.300. This is a matter of such great importance
that if you could collect definite statistical informa-
tion bearing on that point I am sure it would be of
value to this Commission. In the next paragraph
you say: "War costs are likely in large measure
to be permanent." What are the reasons which lead
you to say that?— When this was penned we had
labour in mind. I wish to make a .statement with
regard to that. Of course, you understand that 40
per cent, of the costs that have come before you
are swallowed up by labour and we farmers know full
well that in the pre-war period and for a long time
previous to that our men were underpaid. It was a
reproach to the farmer. We felt it, but at that
time we were in a position in which we could not pay
them more. We do not want to go back to that ;
the very last thing a farmer wants to do is to ask
his men to po back to the iow underpaid state of
affairs which existed in pre-war times. What we are
out for is that the labourer should be paid a wage
commensurate with what would be paid to him in
any other industry. We have not forgotten the fact

• that from 1880 to 1890, that period of terrible de-
ion in the agricultural industry, these men stood
by as unflinchingly and unmurmuringly, and if any
HUccess is to come to agriculture through this Com-
mission having sat we feel that we should liko to take.
our lal>ourerR with us and that they should share in
our success.

11.MO1. Your anticipation of the future
agriculture is based upon your view as to what the
future amount of agricultural wages will be? —
Largely .

1 1 .:«!•_' :i You go on to say " It can only be a ques-
tion of time In-fore war markets break." Would you
.IK| that statement a little!' I do not think it
wants very much expansion. We, as practical men,
.fraiil that prices will sooner <«• Iat4-r fall and
we have liv.il through a period of low prices in tin-
pact. With regard to war price* breaking it will
not Iw wry long In-fore we have more shipping; there
is no doubt about that. In the countries in the
middle part of Europe that have been devastated by
I ho w«r it will not IN- long before agriculture is
auain in progress. HII-M.I is the only black spot
at pies'-nt. but by and by .-be will be producing more.
Then you have lieu countries brought ill Mich as
M. oputnmiu and Egypt and large tract- of India
and in the A i '^public. All those have I,. . n

brought in ami those count i i- .~ nil! ha\i> a definite.
bearing in nohieing the pii.e of agricultural products
in tho future, principally cereals.

Il.:i04. You say: 'The .Nation must see t
thai when the farmer has taken all possible st«-|
organise his business so that wasteful anil inefficient
1- arc eliminated, he- can then get a fair icluiu
on his capital." That seems to throw the. r«]
bility for the inefficient organisation of farming U|HIH
the farmers themselves?— -I do not take it so. I/ord
Lee has just issued a statement to the Agricultural
Executive Committees— it was only in last week's
pap. -i iii..i tin;, an- to speed up the process by which
the least progressive farmers should be made more
progressive ami eliminate the wasteful mm altogether.
From that it seems to me that I/ord Lee has taken
it upon his own .shoulders to see that farmers an
speeded up through the. Committees.

ll,;«Vi. That may be a very good ideal, but can you
suggest a way by which the Nation M itself

that the farming community have taken all po-sjhli-
steps to organise the agricultural industry?— I'
have been against us in the past and if that is going
to be the case in the future we should certainly hav
to do as this statement here points out. We may
be forced to do it in the future; that is the fear
which is before farmers at the present time. 1 <!••
not think you are going to do anything towards it by
smallholdings.

11,306. You suggest that the Nation should provide
that the farmer should get a reasonable profit on
condition thnt the farmer supplies certain requi~

r«

11,30". Can you formulate any policy by which a
certain proscription should be laid down for the farm-
ing community with regard to efficient organisation
and management? — As soon as we get some idea
from the Government of what their wishes are \\
prepared to help you a.s much a- we ran with regard
to suggesting a policy, but until we hear what tin-
Government propose to do I am afraid we cannot help
you in regard to policy. I have no instructions to
k with regard to policy to-day.

11, SOS. Dr. Douglas: In reference to what you have
just said you are not advocating any particular
policy? — Not to-day.

11.309. Are you prepared to do so at a later .-•;
At a later stage we are.

11.310. At present you are sin, ply (minting out what
you believe will take place if nothing be done to
modify the situation ? — That >is so.

11.311. In your ninth paragraph you .speak of what
will take place if nothing is done. Do you conceive
that the process of putting the land back to grass
will be a rapid process? — -It will be more rapid I
think beciiisf of the points I enumerated before in
answer to the previous questioning on account of tin-
conditions which have been brought about during the
war.

11 .312. As compared with last year I find that there
is a not reduction in the corn areas in England of
M.'l.OOU acres and in Scotland 113,000 acre V

11.313. The reduction of the area under ]x>l:

in England amounts to 167,780 acres, and in Scotland
to 14,947 ncrcs as compared with the year I'.M'v ('"•'
irs|>oiidiug with these reductions thore is an in.
ot lli'J.7-H)) acres of clovei and rotation gra.sses in
England, and in Scotland an increase of 45,329 acie~
Arc these the kind of results that you have in view'

Those are the things that, will occur only they will
be accelerated if any guarantee is withdrawn. At
the picse:il moment «e have a guarantee, lull it is
the fear of nli.it may Irippun in tho future that is
bringing those results about now. and through no
definite policy being put before us.

11, .'ill. That is the sort of result you ant.icipaii-:-

That is the result, only it \\ill he accelerated if -m
definite guarantee is given to us or if even tho
i;intec which we have now is withdrawn.

II.. •(!.">. The extent of that result does Iiot surpri.so

you!' Not :it all. That is the fear that far s

iiave. You must remember that farmers have not
got rid ol the fear of what happened in the 'nineties
If the man who lived in the 'nineties has died he
landed i! on to hi.s son. They had a terrible times
then. I daresay you know that, landlord and tenant
together during that awful period of depression lost

MINUTES OF EVIDENCE.

77

23 September, 1919.]

MK. JAMES DONALDSON.

[Continued.

830 million pounds — that is what it has been computed
at at the least. It is staggering almost.

11.316. Do you think that a guarantee would alter
the minds of farmers in that respect? — I should
like to know what the guarantee is before I give an
opinion on that.

11.317. I just wanted to ask you one or two points
about that. What duration of guarantee do you
think would be necessary in order to remove that
anxiety on the part of farmers? — Taking a long view
or a snort view?

11.318. That is what I wanted to ask you. Do you
think that a long view is necessary or a short view
or a combination of both? — I think the long view is
necessary, but if you did not feel justified in going
in for the long view I regard 8 to 10 years as the
short view.

11.319. I suppose you realise the difficulty of fore-
casting what prive conditions may be over a period like
that ? — Undoubtedly.

11.320. Have you anything to say on that subject?
--No — you are leading on to policy now.

11.321. You would be prepared at a later stage to
say something about that? — Quite.

11.322. Would you attach any value to a still shorter
view as a temporary and emergency measure — to a
statement with regard to a single year or to two
years, for example? — We have had these short tem-
jK>i-ary measures already and the result is, as I said,
ili.H we are going back very gradually to pre-war
conditions as regards 'grass and other things. It is
not for me to say, but my own personal opinion is
that if you are going to benefit agriculture at the

nt moment the sooner you get a long policy
rather than a short one the better. The short policy
has been tried and in my opinion it has been found
wanting.

11.323. You think that it is of comparatively little
value? — I think it is of comparatively little value
at the present moment.

1 1 .324. Regarding 8 or 9 years as the short view,
what would you regard as the long view? — A per-
manent policy.

11,325. I do not want to take you on to subjects
that you do not want to discuss just now, but it is
quite evident that a |>ermanent policy could not be
a policy with fixed figures of any kind- it would need
to put forward figures based upon some principle? —
Yes, I quite follow. Of course we may say nothing on
this earth is permanent.

11.320. Quite so. and not even farming? — I think
you have gras|x*d my meaning. By permanent I mean
something extending over a longer period than from
8 to 10 years.

11.327. Something not fixing definite figures, but
fixing the principle upon which prices should from
time to time be based? — Exactly.

11.328. Do you not think even with regard to what
you call the short period — the 8 or 9 years' period —
that something of that sort would probably be more
satisfactory if it could be arrived at? — I would not
go so far as to say it would be much more satisfactory
than a one or two years basis.

11.329. I mean a basis of principle would be much
better than an attempt to lay down figures 8 to 10
years in advance? — I am afraid that perhaps your
idea of what our policy may be and our ideas may
not quite coincide. You are touching on policy here
and I would rather reserve the question of policy
until later on.

11.330. Yes,- but one question we have to deal with
is the question of the present emergency, and that
must be dealt with quickly? I take it that this
Commission is sitting here to-day for the purpose of
advising the Government in their Interim Report
with regard to next year's prices.

11.331. Upon that assumption what would you say?
- As to next year's prices?

11.332. Yes? I think I must leave it to you gentle-
men to judge of that after having heard all the

11.333. Anything you have to say regarding any
long period would be really infringing on the general
question of policy, and, therefore, you would rather
wt deal with that.' now? That is so.

11.334. Mr. Kea : In answer to one of Dr. Douglas'
questions you said that the agricultural industry had
lost a very large sum of money during the 30 years
before the war? — Yes.

11.335. Do you think that those losses have boon
made good during the war? — Certainly not.

11.336. Your view is that the profits which have
accrued during the last five years have not counter-
balanced the losses during the previous period of de-
pression?— That is a difficult question, but I can give
you my own experience. Were I to-day in a position
to realise my crops and my stock and my implements
at the inflated prices prevailing owing to the war i
should certainly go out of my farm very much better
than I would have done 4 or o years ago to a large ex-
tent, but 1 am not thinking of doing that, and the
great majority of the farmers of England are still
thinking of keeping on, and, therefore, I regard that
inflated value as only being a pro tern, value, and
when prices drop the value of my implements and my
stock will drop likewise. I, therefore, look upon these
inflated values as being money that is simply loaned
to me for the time being. That is my view of the
practical position.

11.337. That is really what I was putting to you —
whether you are not carrying over what are simply
paper profits to a large extent ? — Exactly.

11.338. Do you think that very much of the cash
profits of the last 3 or 4 years have been due to
deterioration of the land more than was the case
in pre-war times? — To a great extent. The Govern-
ment asked us to grow every possible acre of cereals
and other products that we possibly could do and we
did so, but we know we did it at the expense of the
land and it is no use trying to disguise the fact that
our land to-day is not in as good a condition from
the ordinary farming point of view as it was prior
to the war.

11.339. Of course, during the war you had not the
labour with which to do it? — No, we had not the
lalxnir and what we did have was unskilled.

11.340. Do you think for the future safety of the
country that arable cultivation should be kept up ? —
I do. I go so far as to say that; in my own opinion,
it is necessary from the point of view of the safety
of the country as well as from the point of view of
a stronger and healthier population, as I have put
down here in my statement.

11.341. It is really a national matter, more than a
farmer's matter? — Yes, political rather than indus-
trial, as I put it here.

11.342. So that, if the guarantee were given, do you
consider that it would be for the benefit of the farmer
or for the benefit of the nation? — If you are going
to take agriculture along with you, it is certainly
going to be for the benefit of the farmer, tho labourer
and the nation; I would include all three.

11.343. In your evidence-in-chief you point out that
the farmer has an alternative agricultural policy —
that he can produce less and employ less labour and
still make a profit for himself? — Yes. That, I point
out also, is not for the benefit of the nation, in my
opinion.

11.344. That is simply put forward as an alterna-
tive:'-Simply as an alternative, but it is an alterna-
tive that is not going to be for the benefit of the
nation, according to my way of thinking.

11.345. You think the farmer would only do that
if he was forced to do it? — Exactly.

11.346. But to enable him to carry on the cereal
cultivation on a scale not less than the present, you
think a guarantee of some sort is necessary?- — I think
that is undoubted, and to enable us to pay the wages
that we wish to pay and feel that we ought to pay.
I never want that to be forgotten.

11.347. Without a guarantee do you consider that
the Corn Production Act ought to- be done away
with altogether — that all control on both sides should
disappear? — Will you repeat the question?

11.348. Suppose it were decided that no guarantee
should be given, do you think that all the other pro-
visions of the Corn Production Act ought also to be
done away with — that is, the Wages Board and no
on P — Yes, but that is policy again, I am afraid, and
I have rather pronounced views with regard to that,

K'-V.M. r.iMMlssliiN ON A. I Kl< 'I I.TI.'IJK.

23 Stfiemhtr, 1919.]

MR. JAMES DONALDSON.

[('•Hitinuril.

which I would prefer to bring forward at a later
stage, when you h:iv<> i.-:i. li.-il the question of tlio
poll

11,:149. You also |M>int out that if prices full, tin-
law of il.minithiiig returns must come into operation,
that is to say. it is only \\hen prices nro good 'hat it
is profitable to .-VIM-MI! large sums mi prodm lion .-
That is so. You cannot get away from the law of
diminishing returns.

11.. 'IV l. You think that Inw will operate in tin-
future, as it has always done in tin- past - 1'n-
doubtedly.

11.351. Of course. thafwill all tend to the laying
of land down to grass and to decrease employment ?
Undoubtedly.

11.352. Do you think there is much room for
improvement in farming generally that a large pro-
portion of land is not producing what it ought to do?
— Are you taking it at the present moment or are
you going hack to the pre-war period?

11.353. I am rather speaking generally, including
the pre-war period?— I think the cultivation was as
intensive as the prices would allow us to make it.

11.354. 3/r. Orrrman: I am very anxious not to
infringe upon the question of policy which I think
you rightly keep out of this preliminary statement
that you have given us. I think T may take it that
you. representing the Farmers' Union, put this for-
ward i.s the considered view of the large body of
farmers which vou represent, as the, alternative to
what may happen if farming is not conducted and
carried on in the interests of the State as it should
be? — That is so. This statement I may tell you has
been before the Council of the National Farmers'
Union and has been discussed and endorsed by them.

ll..V>.~>. You really are introducing Mr. Wyllie,
who i* bringing forward figures as to the cost of
production? — That is so. We were asked to concen-
trate our attention first on cost, next on results, and,
thirdly, on policy. We have done so, so far as costs
»re concerned.

11 ,3.16. I am very much struck with one remark
you make in paragraph 7. because it bears out what
we who are get ing into old ago have been through :
that high farming is no remedy for low prices and
that the alternative to that is the cutting down of
costs which means the cutting down of production? —
Yes. that has been and still is my view.

11,357. Is it your experience that land at the
present time is going down to grass? — Undoubtedly,
unless the Government gives some definite
agricultural policy for farmers to go upon.

11.351*. Unless that comes forward soon there will
be a good deal more land down to grass than there
is already? — Yea. it is going down to grass now
• imply because of the lack of any definite guarantee.

ll,.'l">9. In answer to Dr. Douglas you said that a
guaranteed price would benefit the nation, the
farmer, and the labourer. We have no doubt of that,
but do you not think that it would benefit the
nation a good deal more than it would benefit the
farmer and the labourer?- If you ask me which will
benefit most I should say the nation.

11.3T.O It must do that?- V- «

11.361. 3/r. Riitrhrtnr : During war is it the case
that a considerable amount of land was put under
cultivation which it would have been far better to
have left in grass?— That depends how you look at it.
If you look at the interests of the nation during a
war period you have to consider the nation'-
interest as a whole. Farmers have »lwa\s been good
citizens, and I hope they will always continue to l»-
M, and I think we looked upon it riot as n matter of
our own gain during the war. but for the nation'-
benefit that we should break up that grass land.

11.362. What I want to get at is. was there
lufficient investigation with regard to the kind of
<rass land that wa« broken up!- As a member of
-.he Committee that wa* responsible for a great deal
if gra« land being broken up perhaps I may say

that in some cases it would have been better if a few
of the tields had been left down in grass, but in
the great majority of cases 1 think we won- quite
justified 111 asking the land to be broken up that
we did.

ll..'«>.'t. In those cases where it would have I een
better i! the land had been left in grass. i\ill there bo
great difficulty in getting that land put back into as
good graas as it was in previous t<> tin war

out.- There certainly will be some difficulty, but
the question «hich arises in m_» mind is whether thai
land is going to continue as arable la.-ni. h it i-t
going to continue as arable land the great trouble
i-. that the ditches and drains have j;>" blocked up.
Are you going to improve that land:- Is the nation
going to make it worth our while to improve that
land and make it a good arable proposition

11.364. Do you buggest that the bulk of the land
which has been been broken should now that the
war is at an end continue to be kept under arable
cultivation?— In the nation's interest, yes, and 1
believo farmers would bo quite prepared to do it,
provided it was made worth their while.

11.365. Do you not agree that there is a certain
proportion of such land which has 'produced far loss
food for the nation in the character of arable land
than it would have done if it had lieen left in good
grass? — That might bo; I am not going to attempt
to controvert that statement at all. In some
instances I know that is the case. I 'can quite agree
to that, but I do not think there was any great pro-
portion of it.

11.366. I suppose you would agree that in England
in very many instances there has been a lack of
accommodation, buildings and implements and pro-
bably also of knowledge on the part of farmers in
regard to arable cultivation ?— Why a lack of know-
ledge?

11.367. Because of their not having had experience
in the past of arable cultivation — their want of ex-
perience? — Experience of cultivating that particular
type of land?

11.368. Exactly?— That may be so in a few solitary
cases, but not as a whole.

11.369. In a great many cases of farms which were
previously practically grass farms, where could the
farmer get his knowledge and experience of what
that land was capable of producing under arable con-
ditions?- That was a difficulty, but that is one of
those difficulties which farmers would .soon get over.

11.370. Yes, but you have to gain experience? —
Quite.

11.371. In many instances in England farm build-
ings have not been in the past suitable for arable
cultivation on these grass farms? Xo. and they are
not yet.

1 1 .372. To put them into suitable condition would
require a very vast expenditure of money- It would
require an expenditure of money undoubtedly.

11,373. Would it not be better and cheaper, in the
long run, for these farms to remain in grass than
have that great expense to get them into arable culti-
vation? — You are arguing from the farmer's point
of view, and 1 am looking at it purely from tin-
national point of view.

11,371. No, I am looking at it from the national
point of view?— Take my own county as typical. I
know that grass land could be broken up' pr.ifitablv
and tinned into arable if it was made worth the
farmer's while to do it, and in that ease a good deal
more labour could be employed upon it. I do not
get away from it if it is made worth while.

1I.37.V In the making of it worth while, i.s the
nation not going to spend more money than it is
worth in doing it- That would be for the nation to
judge.

11,376. What would you say? I am not going to
give you my idea, because I am not competent. If
the Cabinet is not competent to form an opinion as
to that, then I am sure my meagre knowledge would
be of no use to them at all.

MINUTES OF EVIDENCE.

23 September, 1919.]

Mit. JAMES DONALDSON.

[Continued.

11.377. Mr. Ashby: Will you look at a sentence
in tho middle of paragraph 7 of your evidence in chief ,
a rather important sentence, I think. It says :
" At the present time farming is being carried out
intensively — as intensively as present circumstances
will permit — with the object of producing the last
possible bushel of wheat, the last possible pound of
meat, and the last possible gallun of milk per unit
area. " Do you not, from your experience as a
farmer, think that that sentence needs an addition
of something like this — within the limits imposed
by the present amount of technical knowledge and
experience possessed by farmers:' — No, I should say
the farmers possessed all the technical knowledge
and experience necessary at the present moment to
comply with those conditions, if it were made worth
their while.

11.378. You produce milk, do you not? — No.

11.379. But you are more or less conversant with
the dairying industry, 1 take it? — I know a little
about it.

11.380. For instance, do you know that on fairly
good tenant farms the yield of milk per cow varies
between, say, -400 and 600 gallons per annum? — Yes,
quite.

11.381. And there is very little difference between
the cost of feeding a 400-gallon cow and quite
frequently the cost of feeding a 600-gallon cow, and
to that extent you have not reached the last gallon
of milk per unit area even if returns are increasing
or decreasing? — That is being remedied now by
the Milk Kecording Societies.

11.382. Take another instance, the case of the
dressing of grass land with basic slag. Assuming
that you can get supplies of basic slag, the point has
not yet been reached where you get diminishing
returns if you get farmers' to use it who never used
it before? — You must remember that this method of
using basic slag is a matter of comparatively recent
date. There is no doubt that a greater proportion
of the farmers know the value of basic slag to-day.

11.3*3. But there is a certain proportion of fanners
at any rate, who do not apply the best technical
knowledge and experience that is applied even by
their own neighbours? — A very small proportion. If
a farmer finds his neighbour is making a good thing
out of it by buying a certain thing, you will find that
that farmer imitates him anyhow.

11.384. Following up that point, in that same
paragraph you have a quotation from Mr. Prothero,
as he then was, on the law of diminishing returns. I
suppose you realise that any statement of physical
tendencies like the law of diminishing returns
always postulates certain conditions, and that as far
as finance is concerned, that is, the financial results
with which the farmer is concerned, you do not
necessarily reach the point of diminishing financial
returns at the same time as you reach the point of
diminishing physical returns?—! think your question
is rather complicated to my limited " intelligence :
but if I could refer you to the source from which
this extract was drawn, you will find there, I think
to your own satisfaction, that the law of diminishing
returns does apply. I do not think vou can con-
trovert that statement there.

11.385. No, I am not controverting the statement
as it appears in the article or as it appears in its
present form here ; but supposing your total costs,
given a certain amount of fertilisers supplied— this
is the way they reach law of diminishing returns —
also reach a given figure, if you can economise on
any item of your total costs, say, on your labour by
using machinery, you can still go on adding to your
manures, which are on the plane of diminishing
return?, and yet not find diminishing returns in
financial results? — Yes, but in order to obtain the
best effects of machinery, you must have a large
farm.

11. .'{«»>. You go on to say something about that
afterwards;-' Yet

II, •'(-:. Hut again let me put to you. Do you
consider that, taking the application of fertilisers
alone to agriculture, there are no cases in which you
could n»t :r,.f, increasing returns rather than
diminishing returns? — Not if you exceed a certain
point. The law of diminishing returns applies

irrevocably. You cannot get beyond that. If you
are speaking of a farm which would respond to
fertilisers which has had no fertilisers applied to
it, that is quite a different question.

11.388. That is exactly the point: if you have
reached the point, generally speaking, where you get
diminishing returns, or, are there not a great many
cases in which you could get increased returns? —
Broadly speaking, if you give us a favourable supply,
we shall employ more fertilisers. Kven the most
uneducated will" be led up to it.

11.389. Just at the end of that paragraph there
is rather a specious sentence which passes current that
" High farming is no remedy for low prices." You
do not suggest that the yields of English arable land
were falling from 1875, say, to 1907, the period of
the depression? — That they were falling?

11,300. That the yields were decreasing? — I should
answer that question by stating that those lands which
were not capable of giving a certain increase were
put down to grass, and therefore you had the more
fertile lands, and if your returns did not diminish
it was du<? to the increased fertility of the soil.
By the fertility of the soil I mean that you are only
using the most fertile soils and allowing the other
soils to go into grass.

11,391. That is a true statement so far; but on the
other hand is this not true : that, though you were
raising your average of arable land, and you were,
as you admit, getting rid of the worst of it and
maintaining rather increasing yields on what you
had left, you were also considerably increasing the
productive capacity of the live stock? — Yes; I think
with regard to live stock we take a position second
to none to any country in the world. Would that not
point more and more to adapting ourselves to grazing
agriculture?

11,302. Yes, but surely it is one type of high
farming? — Yes, exactly, if you like to call grazing
high farming.

11.393. Take one instance alone. So far as we know
the average yield of cows from 1890 to about 1908 was
increased from 120 to 130 gallons a year? — Due to
better selection.

11.394. Partly; and better treatment?— I think it
shows the progressive mind of the farmer.

11.395. Then in paragraph 9 you say that farmers
" can cut down their expenditure on manures applied
and cultivations done to increase the fertility of the
soil, and at the end of it all with reduced pro-
ductivity." You are rather, I take it, drawing a
parallel between what did happen in the depression
and what might happen in a future depression? — I
think they are statements of yours.

11.396. Is it true that farmers during the late
depression cut down their expenditure on fertilisers?
—I do not think there is any doubt about that, be-
cause the price paid to them did not pay for it. It
altered the returns again. You cannot get away
from it.

11.397. But surely the consumption of fertilisers
in this country was rising during tho whole of the
time?— What fertilisers?

11.398. Superphosphate, basic slag, nitrate of
sodium and sulphate of ammonia, which was quite a
recent thing? — With regard to superphosphate and
basic slag, I could account for that quite easily by
saying it was applied to the pastures and not to the
arable land.

11.399. Of course, we are on more or less debat-
able ground, but I think you would find, as far as you
can get any comparable statistics, that the use of
fertilisers was increasing, ruling out basic slag, during
the depression? — But you cannot point me to statistics
showing that more fertilisers have been used on arable
ground, can you?

11.400. I want to suggest to you that the real
economies that the farmers made in the depression,
were not economies in fertilisers but economies in
manual labour?— That is a matter of opinion.

11.401. Is it also a matter of opinion that, although
it may be true that the yiejds per acre were falling
during that period, the yields per man engaged or
employed were rising?— That may be so.

H<M M.

83 Sfpltmbfr, 1

Ml. .1 \MKM DONAI.D80N.

[CoHliunril.

1 1 .402. I want you to consider a moment your -
in. MI ub.tut the A.I population. I suppose you .n.
aware that tin- jir«>|M)rti<in of the population of tin--
. omit i y which i-ould bo described iu, rural is only
one-sixth ni the total? — Ye«, 1 agree to that.

ll.lu't. Do you think that any increase in the rural
Imputation, say you made it one-fifth, would seriously

• tlir general physique of the nation as • \vh..l.
I do think it would help.

11,4<M. You do think i- ml that you should

have a more numerous rural |M>pulatinn • Yes ; and
.•in.pthor instance i«. that it you have not got that
rural porti..n of that population employed in the
rural (list ruts liy sending them into the ' t<>« n
are making them compete with th.- industrial po'pu-
l.ition Id.

11,405. Do you accept the general statement that
a city population must die out in three generation. .-
— I am not a scientist.

. 11.406. l>o you accept the general proposition that
n city population cannot maintain it-elf .- — I am not
here to argue the point ; and I neither say ye« or no
to it.

11,407. But 1 take it you would not accept the
rather cynical position, that you must have a big
rural population in order to maintain a city [filia-
tion that is dying out? — I know that has been put
forward. I am expressing no opinion with regard
to it

I 1 .403. You would not accept it yourself, would
you? — I am expressing no opinion with regard to it.

11.409. Surely you would not like to think that a
son of yours or a son of your labourers had to go
into a town to maintain the town population and
hare no grandchildren? — I express no opinion. I am
not qualified.

11.410. It is rather important; because the only

• I on which you ran demand a more numerous
rural population on the ground of health is ih.it the
town population is dying out and mu-t necessarily
die out. You do not accept the ratliei- cynical view
1 put to you, do you?— Is not that :iu extreme view
you are putting "forward?

11.111. Those of us who do not accept that rather
cynical position want to say that the place to get an
A.I population is the place whore the |>opulatioii lives:
ami I think, it" I may say so, that you rather confuse
isBues when you speak about population in y.-.ur
memorandum. Do you not agree'- It i- again ;i
matter of opinion.

11.412. Mr. Cautlry. 1 understand that vou come
here as a representative of th.' National ' Kai
I'nion • That is so.

11.413. Is that an organisation to look after the
fanners' interests?— Yes.

11.414. By that. I mean their business inter.
Certainly.

II 11">. ('ould you tell mo how many members,
roughly, it consists of?— I believe when we sent out
letter* asking for their opinions on certain s<

we sent out 86,000 letters: but. tn be- on the safe.
side, we will MIV S0,00<) members.

11.416. Are nil those engaged in farming?- \

11.417. Kvery one?— I do not think you will find
one who is not a farmer.

11.418. Is your opinion limited to Kncland and
?— Yes.

11.419. You do not speak for Scotland? Vo Cer-
tainly not.

11,430. So fhat we will take it to-day you are
putting before us the riewi of W.Om. farmers of
England and Wale*?- NI.OOO. veg.

11.121. And their traile interests:- Ami their tra.le
internet*.

11.122. What is it they want for no- K.,r
ii-xt your, that is for yon her.' to decide. That is

v what yon are sitting here to .lo. You are
• I.-, iding on evidence we are putting before yon.

II 123. I am asking you. as representing the Sfi.OOO
farmers of Kngland ami «hn» it i. t|,.

dn.trr wants t,. make the industry prosperous next

and we will
tight our own battle ,,ut \Ve ,,,,t tn.,, i,,.f,,r). Vll,,

in our «t.it..i.,.-nt With regard to whn' w» want 'for
next year. I consider this Orimmi««ion is sitting, and

after they hare heard evidence they will formulate
their viowx and advise, the' Hoard of Agriculture, who
w ill in turn advise the Cabinet; it me to say

ll.rjl. Is it the position of the 86,000 farmers of
this country that they do not know what they want?
• For this year?

ll.r.Vi. Yes?— That is the short view.

1 1 . I2<>. I understand you limited your evidence to
- -For next year we have a decided promi-e
from the Prime Minister. We are limited to next

I 1 .127. I was asking you the views of the farmers
of Kngland?— With regard to what?

1 1 .128. As to what they want for next year to make
their business prosperous ?— It is not what we want.
but what we can get.

11,42!). Very well, If that is the view, that the
farmers are not going to assist us, I can understand
their position ?— But we are assisting you In every
method we can think of.

1 1.430. On the contrary, who is more likely to knon
what is wanted to make an industry pro-pcrous than
the men engaged in the industry? The ( ',,11111,
might have to discount their views probably !

it the case that the Government have interfered with
agriculture?

11.431. Would you mind answering my ijiii -; i..n -

I am. Is it not the case that the Government have
interfered with agriculture during the war |K«rio<l:/

11.432. {'li'iiriituii : If you cannot answer the •
lion of the (Viimiiis-ioncr. then say that you cannot
answer?. — 1 was trying to answer it.

11.433. Mi. I 'unlit y: My <|iie-ii«n is a verv simple
one. What do the farmers of Kngland want to make
their industry prosperous for next year? — We are not
altogether concerned for next y.ar. We an- not
taking that perhaps into consideration now, because
of a promise expressed by the Prime Minister. You
must take that as my answer.

11.434. You are contradicting yourself, if I may
••ay so. You stated to almost every other Com-
missioner preceding me, thnt you would not speak
to what you called a long view of the future, because
that was policy and you had not considered that.
but you had only come here to help the Commission
ns to next year. If you say the farmers have not
made up their minds I can understand you ; but I
a in asking you so that we can get it perfectly clear
what the farmers want for next year!- If you

me what the farmer has in his mind with
next year, and what we as a Farmers' ("nion have
in our mind with regard to next year, we have come
here to help you, and have spent no end of money
in order to help you in regard t<> what we consider
•houlcl be a fair price fixed next year based on the
Prime Minister's promise. I can give you no other
answer.

1 1 . l.'V>. And the farmer has no opinion as to what
is a fair price:' I can give you no other answer
thai. I have given yon. We have given you .
.'lice.

I I I3(i. But, speaking on Ixilmlf of the farmers, are
you not .able to tell me what the 86,000 farmers
think is a fair price to bo guaranteed lor cereals !-
It is not for us to say what, is a fair pri< e •
fixed for cereals.

11.137. That is not the ijucstion I have asked your
— I have given you an answer to the question, and
I refuse to say anything more.

II. 13*. So that on behalf of the farmers engaged
in this industry, you refuse to say what they think
ought to be dono? I have jriven you my answer.

ll.Cfll. Clitiinniin: I would like to see if it is
Do you say the farmer- rafOM to say what
they want in the way ,,f a guarantee for ilex: year.
or ilo you say that yon havi no in I roni ihe

farmer! to ex pi ess an opinion: I lian- no
instructions from the farmers to express an opinion
M to what the price to be fixed for next
fhould be.

I I. tin .l/i. i',,,,i;,:r. Cannot you see that that is
an extraordinary position to take n i om

mission is here to inquire to ihe best of its ability
""nt ' ry to put agriculture in an ifonomical

and sound position: Kor nexi \e.u.

1 Yon have limit, .,i it to' next year, but the
rommisMon is engaged in more than 'that, I am

MINUTES OF EVIDENCE.

81

23 September, 1919.]

MR. JAMES DONALDSON.

[Continued.

only taking your limitation. Even for next year,
you cannot tell us what the men engaged in the
industry want or think ought to bo done? — What we
were asked as a Union to do was, to get the figures
in order that you should make your calculations and
recommendations. That is the fixed idea of the
Farmers' Union.

11.442. I have given you every opportunity.

11.443. Chairman: May I ask a question? I
do not wish you to depart from instructions which
you have received from the Farmers' Union; but
assume that the Government desired you to maintain
in cereal or arable culture the same acreage as you
had in 1918, what guarantee of prices would you
require? If you are not instructed to answer, then
your answer to me is exactly what you have given
to Mr. Cautley? — You put the question rather more,
clearly, if I may say so. There are certain factors
which work against giving an offhand answer with
regard to that. For instance, some landlords are
raising their rents. Some have raised them very
much more than others. Then with regard to the
hours of labour, we consider, but we are not quite
sure, that those are also fixed. We would require
to take all those things into consideration with
regard to that; but, as I said before, we thought this
Commission was sitting to frame an opinion based
on the cos^B of last year and possibly the results of
last year, and set that figure before the Prime
Minister which would satisfy the farmers next year.
I cannot put it clearer than that.

11,444. Mr. Cutitlcy: Do you think that that is
of any assistance to the Commission? — I think it is.
If those figures are of no assistance, why ask for
them?

11,445..! mean the views? — If my views are of
no assistance, I am sorry.

Chairman: I think ho has answered the question
as far as he will answer it.

11.446. Mr. Cautley: In answer to one of the
Commissioners, you said that you did not want to
go back to the 'eighties or the 'nineties: is that the
vii-w of the farmers? — We are afraid of that. We
are afraid that what has been, may be.

11.447. Then the answer is you do not want to go
back to that? — No one would, having experienced it.

11.448. I understood you to say that at that time
the agricultural labourers' wages were driven down
to a point altogether too low? — In my opinion, yes.

11.449. Would you agree with me that they went
down to a point where it Mas impossible for them
really to maintain life in the way of ordinary com-
forts?— I shall agree with you so far as to say they
were underfed, underclothed, and very often under-
housed.

11.450. Was that due to the fact that the prices of
the commodities which they were engaged in pro-
ducing were fixed from outside? — Largely.

11,461. Was there any other circumstance at all?
— You have always to take into consideration the
effect of bad seasons ; but the bad seasons would not
account for it all.

11.452. There were no more bad seasons in the
'eighties or 'nineties than previously. I should have

ht the 'seventies were the worst? — Yes, 1879;

ivns a bad year, and we never got worse than
1894, when we sold wheat at 15s. and 16s. a quarter.
That was due to price.

11.453. And the price of wheat was not fixed by
the Knglish production at all? — No; it was fixed by
other countries. Chicago and Odessa, as I said before.

1 !.!.""> 1. Wo may tako it generally the price of wheat
is fixed in Chicago?— It has been.

11.1".", It really rnmes to this, that you do agree
with me, do you not, th.it wages were driven down
to that terribly low level by reason of the fact that
the prices of the articles which the men and farmers
were engaged in producing were fixed outside? — Yes,
and like any other manufacturer in the same position,
the farmer turned to other sources. He gave up his
arable cultivation.

Il,4fl6. And unless that state of affairs can be pre-
vented from occurring again, the same thing is likely
to happen, w it not?— I do not think you are going to
be able to prevent the price being fixed outside, but
you could, perhaps, give a guarantee.

~- J6831

11.457. Cannot you answer my question? Supposing
the same sort of things were to occur again, that aU
the prices of the commodities which the men and the
farmer were producing were to be fixed outside, is
not the same result likely to happen again, that
wages would be driven down? — Yes, given the eame
conditions.

11.458. Then what is the meaning of what you say
in paragraph 7: " But if we visualise a time when
present prices no longer obtain, when the market
for all agricultural commodities has suffered a con-
siderable decline, there are, nevertheless, no grounds
for assuming that farming cannot continue remuner-
ative, both to the farmer and to the worker "? — Will
you go a little further?

11.459. No, if you please, I will stay where I am.
You have just told me that if the conditions went
back to free competition from abroad, as they were
in the past, the same results were likely to happen?
— I agree.

11.460. I agree with that, too; that is my own
view. But you here state that there is no ground
for assuming that farming cannot continue remunera-
tive— we will leave out the farmer — to the worker.
Are the two statements consistent? — Quite consistent,
because we have altered our methods entirely. We
were altering our methods, and we are going to alter
them still more.

11.461. Then, is it your view that the wages of the
worker can be kept up by alteration of farming
methods? — Undoubtedly, because we should be em-
ploying fewer.

11.462. Then you mean that the remuneration to
the workers could only be kept remunerative to the
worker by dismissing a large percentage of them? —
The statement says so.

11.463. That is what you mean by that?— The state-
ment says BO.

11.464. Would you agree with me that to keep men
employed on the farms and to keep them at
remunerative wages, they must have the principle of
the minimum wage? — Either the principle of the
minimum wage, or perhaps what they get by collective
bargaining through their unions.

11.465. Has collective bargaining through the
unions* ever been of any service to the agricultural
labourer in the past? — It has not had much trial yet,
but I should say in the future it would have.

11.466. What more reason have you to assume that
that would maintain the wages of the agricultural
labourer in the future rather than it has done in the
past? — I think you may take all trades unionism and
say that it has been a benefit to the worker.

11.467. I am not questioning that, and that was
not the question I put to you. We have got the
fact that the agricultural wages were driven down
by foreign competition to a point almost im-
possible to support life, and certainly impossible to
support life in reasonable conditions. Is not the
minimum wage the only means of preventing that,
assuming that you have this free competition from
abroad for agricultural produce? — I should not say it
was the only means, because if you make it worth
their while with the collective bargaining that
would take place through the Unions, and with the
pressure put upon the farmer by the Unions, I
should say he would be in a position to do so.

11.468. Then do you really mean this, turning to
the bottom of paragraph 11 : " The repeal of the
Corn Production Act and a return to the unrestricted
play of the law of supply and demand, would not,
taking the long view, do injury to the farmer nor
to the workers as individuals"? — To those who
adapted themselves to the circumstances I think no.
It goes on further to say so.

11.469. Is this the view of the 86,000 farmers whom
you represent ; that you wish to have the Corn Pro-
duction Act repealed and go back to the law of supply
and demand in dealing with labour? — We do not say
we wish the Corn Production Act repealed ; but
we say if the Corn Production Act is repealed and a
return to the unrestricted play of the law of supply
and demand were to take place, then an alter-
native might happen. We put the alternative
before you.

KOYAL COMMISSION ON AGBICULTUKE.

89 Stfttmbtr, 1919.]

MR. JAMES DMULMM.

[Continued.

11.470. But I want to know what \» your view.
It it your view that the Corn Production Act should
be repealed or not!*— I am not hero to say whether
the Corn Production Act should bo or should not
be repealed.

11.471. I do not want to be rude to anybody
coming here, because you arc voluntarily giving your
evidence; but may I ask what service it is to us for
you to come and speak on behalf of these 86,000
fanner*?— It is for you to judge.

11.472. I have formed my opinion alreadyP— 1
cannot project myself into your mind.

11.473. No; but although those questions may seem
stupid to you they do not to me. You surely do not
mean on behalf of the farmers that you want to go
back?— I simply mean that this has been put before
the Council of the Farmers' Union, who are repre-
sentative of the whole, and it has been endorsed by
them.

11.474. As you know their mind, do you mind telling
me as a matter of fact do they advocate the nj>. al
of the Corn Production Act so 'far as wages are con-
cerned or not? — Is it not possible that there might
be amendments made in that with regard to any
future policy? I am not going to argue on policy
at all. I have told you already I am not arguing
on policy. Whenever policy comes up you will find
it perhaps something different to what is embodied
in the Corn Production Act if we have a chance of
putting it before you. There I must leave the ques
tion. It is touching on policy again.

11.475. If you are the only witness we are going to
have on behalf of the "Farmers' Union, I must press
these things, because we want information? — I am
sorry I am such a dense witness.

11.476. Is it, or is it not, the view of the farmers
that the Corn Production Act should be repealed, so
far as it fixes the minimum wage, and that the wage
question as between the employers and the employed
should be left either to collective or individual
bargaining? — At this stage of the proceedings I am
not in a position to state.

11.477. Again you say you cannot tell us any-
thing?— I am not in a position to state.

11.478. I suggest to you that unless it is, it is
quite impossible, at the present moment, to go back
from the minimum wage. Whether it has been
rightly administered or not is a different matter.
Do you accept that? — I accept that.

11.479. Then the two things are inconsistent, you
see. Your acceptance of that proposition is incon-
sistent with this statement at the end of paragraph
11? — Would you allow me to remind you that the
Corn Production Act is obsolete with regard to prices?

11.480. We are aware of that at the present
moment; but we are dealing with next year? — And
you are put in this position, I take it, of recom-
mending prices for next year?

11.481. Assume that is one of the things?— There-
fore, you are taking the place of the Corn ^Production
Act, to some extent, in this Commission sitting here.
That is my point all along, and I have tried to get
that home.

11.482. Assume all that: you do not help us. You
do not tfll us what the price should be?— I have
already said.

11.483. I cannot get on any further, and I will
leave it thero. Assuming you have the present mini-
mum wngp«, are the farmers able to pay those present
rates of minimum wages with the present guarantees?
—That is for you to decide again, I take it.

11.484. On what evidence, if we do not get the
farmers' evidence? — You are having some farmers'
evidence, are not you?

11,486. Yes; but the National Farmers' Union
evidence is what we want to get? — We are putting
forward f-ortain witness**.

11,486. YM; yourself and Mr. Wyllie?— I think
yon will find more.

11. 4*7. Of rourno. if we nro going to have more who
will answer the (|iii-«tiotm, I will not pursue this.
Am I to take it that you are not prepared to say,
although you represent the Farmers' T'nicm. whether
the farmers aro in :i [xwition to pay the wages? — I
have already answered that qunttmn.

11,486. Would you mind answering it again? — No,
I shall not repeat my answer.

At the request of the Chairman, the Shorthand
Writer read the question and answer: " 1 cannot
•• get on any further, and I will leave it th>
" Assuming you have the present minimum
" wages, are the farmers able to pay those
" present rates of minimum wages with the
'• present guarantees? — That is for you to decide
"again 1 take it."

11.489. Is that the only answer you can give? —
That is the only an-m r 1 am prepared to give.

11.490. If that is so, it is no good asking you
whi-tlier you can make any suggestions as to what
ought to be done to enable the farmers to pay those
wages? — You see you have the Wages Boards, and
they have a certain number of representatives.
What they agree upon, that we should pay.

11.491. Yes, I am aware of that- and the question
wo have to consider is the making of a balance
between the wages and the costs and expenses of the
farmers? — I could answer your question more per-
fectly if you would tell me what sort of season I am
going to have next year — if you would tell me whether
I will get a two quarter crop or a four quarter
^rop.

11.492. That is one of the difficulties in the farming
business, and I agree with you, that ado's to the
difficulty ; but you have to take an average crop, and
the most likely persons I thought who would be able
to give information were persona engaged in the in-
dustry and had the industry in their hands? — Of
course you have a free market to-day, you must
remember, in two commodities; that is in oats and in
barley. You have certainly a fixed price for wheat.
It is said it is a free market, but we find it is not a
free market. I do not know whether you mean by the
present prices that there shall be a free market in
all commodities next year? That has been perplexing
mo all the time. What fixed prices can you point mo
to with regard to oats and barl<

11.493. The position is this, to make it as plain as
I can; that at present, as you have pointed out,
the controlled prices of cereals, such as they are, are
fixed under the Defence of the Realm Act. Next
year, if nothing is done, the prices will be fixed under
the Corn Production Act, and the price for wheat
is 45s. and for oats 24s. a quarter? — Yes, that is
putting it quite clearly now. That would be totally
inadequate.

11.494. Now I have got something from you at any
rato. Do the farmers consider that the prices, as fixed
by the Corn Production Act, are t.itajlv inadequate,
having regard to the present price of iereal.s and the
present price of fertilisers, feeding stuffs, machinery,
and the other expenses of a farmer? — The prices
fixed by the Corn Production Act would be totally
inadequate; but as I pointed out, the farmers are
relying upon the statement of the Prime Minister,
that those prices are not to be less than they are
at present.

11.495. Then my question comes to this, which you
seem to shy at: Are the present prices as fix'isl.
which the Prime Minister has promised shall not be
less next year, sufficient to enable the farmers
to pay the wages and the present outgoings for
fertilisers, feeding stuffs, and other outgoings, and
to make a profit in their business? — I would again like
to point out to you that we have no present prices
fixed for oats and barley, except under the Corn
Production Act. If you are going back to that, that
is totally inadequate.

11.496. But there is a minimum price fixed? — And
a free market given to it.

11.497. So that you have a further benefit at
present, that you have the minimum price fixed under

the Defence of the Realm Act ? — Taking it on the

whole, you are taking a fixed price at S8s. for barley.
75s. for wheat, and about 60s. for oats. I would say
thnt those prices were not adequate at the present
moment. The present prices we are milking d<. not
leave agriculture in n totally iinreniunerative position.

11.498. You mean because of the large price of
barley and oats? — Yes; that is exactly what I wanted
to bring out.

MINUTES OF EVIDENCE.

83

23 September, 1919.]

ME. JAMES DONALDSON.

[Continued.

11.499. My question was with regard to the present
prices as fixed under the Defence of the Realm Act? —

Those for last year would be inadequate, in
my opinion, to pay the present wages and the present

hours; but we are getting a certain benefit from a
free market at the present moment.

11.500. By that, you mean that barley is sold at
100s. a quarter?— From 90s. up to 100s. We do not
know how long that will be. My experience of the
barley market has been that it drops perhaps 5s.
to-morrow. There is nothing drops quicker than
barley.

11.501. I understand from your statement you take
the view that competition from abroad will very soon
begin again!' 1 think there is no doubt about it.

11.502. I am sure of it myself. I will just put the
question again. I think I ought to have limited my
question to the minimum prices as fixed under the
Defence of the Realm Act, that they are not sufficient?
— Yes, you were leaving out the factor of the free
market.

11.503. I am asking you for next year now, what
your view is as to what those prices ought to be? — I
should certainly say minimum prices ought to be
higher for next year, in view of our having decreasing
hours worked by the labourers, which will mean in-
crease of cost. Then again, you are having increases
of rent taking place. That will come into operation
on a good many farms next year. Then the rates will
be a great deal higher next year ; and there are many
other factors to be taken into consideration. In my
own country the rates have gone up something like
Is. 6d. in the £.

11.504. You see you have made a statement in
answer to a Commissioner, that the wages were
about 40 per cent, of your outgoings. Would 40 per
cent, be the minimum? — No, that is with us an aver-
age. It will be less, or more, in different cases.
Different circumstances will alter the facts un-
doubtedly.

11.505. Would the rent be about 66 per cent.?— I
have cases of rent being raised 60 per cent.

11.506. I mean 66 per cent, of the cost?— No. I
thought you wore speaking of the rise of rent.

11.507. No. I was trying to pet at the proportion of
the cost? — That would all depend oji the type of soil.

11.508. You have not worked that out at all? — No;
I think if you put that question to Mr. Wyllie he will
answer it. You will find it will vary in different
oases.

11.509. We had better get from Mr. Wyllie any
information with regard to costs? — Yes.

11. 510. Has your Union considered any other way
at all of meeting the present conditions except by a
guarantee of wages? — No. There you are touching on
policy, and wo are reserving our policy. I really must
*ay. my instructions are not to answer anything
dealing with policy.

11.511. When are we likely to have the further
views of .the National Farmers' Union?- When you
nik them. Wo are dealing with, first of all, ooste.
then results, then will come policy. We have confined
ourselves to costs to-day.

11.512. Mr. Jlunran: I would like to take you back
to paragraph 7. the sentence Mr. Ashby asked you
some questions about. You say: " At the present
time farming is being carried out intensively." Do
I take it your view is, that at the present time the
last possible bushel of wheat. <fec., is being produced
from the farms? — As intensively as present circum-
stamvw will permit.

11.513. You do' not qualify that statement in any
way by the difference in skill or knowledge on the
part of the farmer? — Undoubtedly you must take the
skill and knowledge of the farmer. If you take manu-
facturing industries, you do not get two manufac-
turers with the same skill and knowledge. You find
one factory carried on at great advantage, and an-
other carried on perhaps at a loss. It does not alone
apply to farmers.

11.514. So that when you say, as present circum-
'.t.anrofl will permit, you are allowing for defective

knowledge of a portion of the farmers?- You must
do that, and T think you must in all industries.

11.515. Do you think there is any possibility of
improvement in that direction by better education

25831

and better training of the farmers:' — I should not like
to say that the farmers were so hopeless as not to be
improved.

11.516. From your own experience, do you think
there is a possibility of improving production in that
direction without increasing costP — There might be a
little, not much.

11.517. You do not think there is much in it?

There is not much in it.

11.518. Do you think there is anything possible by
an improvement in the class of labour? — What do you
mean by that;1

11.519. Is there any possibility of improving the
output of your workers without necessarily increasing
your costs beyond what they are now? — My own
theory has always been that if you pay a man well
and treat him well, you are going to get a better
return from that man than if you underpay him and
treat him badly.

11.520. So that in that direction it might be possi-
ble, without increasing the costs, to prevent the re-
duction of your output? — Not much, I think. I want
to explain a moment. The farmer comes into direct
contact with his labour, and he knows that labour.
He is not in the position of a great manufacturer
who does not see his labour. He is intimately
acquainted with each labourer and he knows his capa-
city. It is a different thing with regard to a factory.

11.521. Have you any experience of the comparative
output per man in the districts where higher wages
have been paid, with those in the counties you are

referring to now? — I have only farmed in Oxford-
shire, and formerly I farmed in Lanarkshire,

where of course we work longer hours and we pay

bigger wages.

11.522. Was there any difference in the skill and
capacity of the workers? — I can only argue from the
Scotch versus the English side ; and the Scotch work-
ers, taken as a whole, are more educated men.

11.523. Take it in all directions. Is there not a
possibility by better education of the worker of se-
curing a better output without necessarily increasing
the cost? — There is a possibility by raising his status;
that is, if you raise his mind so that ho will s-oe it is
not to the advantage of himself, his employers or
others .to slack for instance.

11.524. Does the same thing not hold good with an
improvement in the education of the farmer? — I have
already answered that, that I think the farmer is
capable of improvement.

11.525. Do you think that the statement you make
in the first sentence in paragraph 8 can stand with-
out qualification? You say: " The remedy for low
prices is the reduction of costs and the reduction of
output"? — That is my considered opinion.

11.526. Is there any necessary connection between
the reduction of costs and the reduction of output? —
Yes. If you reduce costs, there is no doubt about it
you are not going to get the same output.

11.527. You are prepared to make that an axiom? —
T do not think you will get it without.

11.528. Mr. Edwards: As a farmer who has
weathered the storm, you refer to here, this sentence
you have just dealt with : " The remedy for low prices
is the reduction of cost and the reduction of out-
put," seems somewhat strange in my experience. You
seem to base that really on this law of diminishing
returns. I presume you will admit that in order.that
this law should become effective, you must assume
other things remaining the same? — I do not quite
gather the question. Will you please repeat it?

11.529. I presume you will agree with me that in
this law of diminishing returns when you are refer-
ring to one matter, say manuring, or cost of labour,
you must assume also that the other things remain
the same? — Are you referring to prices?

11.530. No, I am speaking of output? — If you do
not apply fertilisers it is a certain thing that you
are not going to get so much return ; but there is a
time when the law of diminishing returns does apply,
and you cannot get away from it.

11.531. Quite right; but take the question of pota-
toes, for instance. You remember very well about
1894 the variety " Up-to-Date " was introduced?— I
am not a potato grower, but perhaps I will be able
to answer your question.

F 2

84

KOYAL COMMISSION ON AGRICULTURE.

S3 S*pltml*r, 1919.]

MK. JAMES DONALDSON.'

[Continued.

11,639. But you remember that there is a potato
called •' Ip-to-bato"?— Ye«.

11,633. In my experience the introduction of that
potato, assuming the same manuring and the same cost
of labour and of everything else, doubled the crop
•traight away:- — Waa yours an exceptional experi-
enced

1 1,63-1. No, it was the experience of practically every
farmerP — That may be; 1 do not know. 1 should think
that would depend on the varieties you had been using
previously. There are some varieties of potatoes, 1
think you will admit, which are much less croppers
than others.'

11.635. Exactly; and this was a new factor coming
into play. It was a new variety. I am speaking now
of the years of depression which you have referred to.
The same thing exactly occurred with oats in my ili-
trict. 1 remember very well the variety " Abund-
ance " being introduced. The mere introduction of a
new factor in the shape of a new variety of oats called
"Abundance " doubled the crop; and there were tho
•ame conditions of manuring, and things of that
nature? — We certainly are indebted to our .MC<I
There is no doubt that they have done a very great
work indeed for farming.

11.636. So those two instances appear to me to
demonstrate the possibility of increasing the output.
even when you are diminishing your cost of labour and

manure? But you are selecting all the time, are not
you? Would you say, for instance, now that the oat
the " White Tartar would give a bigger produce or
* lesser produce than the " Abundance " per acre?
— That, I think, depends on localities.

11.537. I cannot say about that; but with regard to
how to meet a depression I am quite confident of this,
that decreasing the output of my land was certainly
not the way I weathered the storm that you have
referred to? — You may have been exceptionally cir-
cumstanced. 1 am only speaking generally. I think
you will find those are the views agriculture as a
whole has taken, and I cannot take exceptional
instances.

11.538. In paragraph 6 you mention that the basis
of the statement is the assumption that farming
" is not capable of adaptation to altered conditions."
Personally, I have always held the view that the terms
under which 1 hold my land, that is, under certain
conditions in the agreement and so forth, interfere
considerably with my power as a tenant of adapting
myself to the altered conditions which I wont through?
— Yes; but there again you are touching on policy,
and I must not go into that. That will come out later.
I think you had better ask that question when tho
matter of policy comes up again. When you are
tombing on tenure, that is a matter of policy.

11.539. I should like to be quite clear what you mean
by policy? — I am sure you know what is meant by
policy.

11.540. No, I cannot make up my mind what you
.mean by it? — I say yon are touching on policy now
when you bring in the terms of tenure.

11.541. But surely when you ask us to fix the prico
of corn for a numoer of years, and you say you con-
sider 8 or 10 years short, that is a matter of policy ?
Thi« statement here is not asking you to do that. We
are putting this forward as an alternative. We say
this is going to happen unless another thing occurs, a
favourable agricultural policy. We are not making
any 'threats at all; we are simply warning you.

11.542. Then I will leave it at that. At all events,
you scorn to agree, and you mentioned, that to (i\
prices for 8 or 10 years would IKS a short view. Yon
•aid thnt, diil you not? -Yes; that would be a short
view, in my opinion.

11. .'13. I am a yearly tenant, and T will ndd
a yearly tenant who nt this very moment has notice
to quit. What value would it ho to me as a yearly
tenant to have prices of this kind fixed, you might say.
for 8 or 10 years, or 20 vears? — This is again touching
on policy, and I am afraid T nm i not answer Ibis
question.

11.544. T will take your answer, but it is most
unAatisfnctory. I was going to ask you another
question about the fixing of prices. You have already
admitted that you expect tho prices, taking the
long view, to be fixed for a considerable number of
yearn, and at the *ame time you say that landowners'

are already raising their rent 60 per cent, in some
casoa. How can you expect the nation to agree
to a thing like that? — Are. you asking me to give
evidence for the landlord?

11,5).">. Vi if — If I were a landlord 1 should ::iiswcr
that question by telling you that the repairs and the
outgoings of the farm have gone up very consider-
ably. For instance, with regard to repairs, you
might at leaet say it will take 200 per cent, more
than in pre-war limes to • repair the steadings and
homesteads. But I am not here to put forward the
landlords' views at all. That is what I would say if
I were a landlord.

11.546. Then will you answer me as a tenant? — I
would answer tho same as a tenant.

11.547. 80 that you agree with a fellow-countryman
of yours, who the other day answered that tho fixing
of prices should be .su<-h that there was a guarantee
of the wage for the worker, profit to the farmer,
and rent to tho landowners? — I would agree that
all three must be considered. I have already stated
it in answer to the first question asked me this
morning.

11.548. May I get your opinion on another point?
Does the Farmers' Union think that tho present
level of prices of agricultural produce must be kept
up? — I do not know whether you mean tho present
prices of agricultural produce. Do you mean the
free market — the present price of barley and other
things? The question is so wide that I am in a
difficulty.

11.549. Yes; the present level of prices we have
been farming at, living practically on a high scale
or level of prices.

11.550. Chairman: The question is whether you
must maintain, for instance, 75s. for wheat? — Is it

for next year?

11.551. 'Mr. Edwards: No, the long view; as long
as you like? — That would depend on prices. If the
price of farmers' corn drops, then you are going to
have the cost of living go down, and with the cost of
living, of course you would have the wheat go down.
You see how it is intermixed,

11.552. But the point I was going to ask you was
this. Are you aware that after a similar crisis to what

wo have now, attempts were made to maintain high
prices for agricultural produce? — I am not aware
of it. By what means?

11.553. By protection at that time? — No, I am not
aware of it.

11.554. I may tell you that that is the fact, and
that it miserably failed. Although you say you are
not here to advocate a policy, still you agree that a
scheme of fixing prices much higher than those of
the Corn Production Act is essential for the well-
being of tho industry, especially of arable land? —
The prices originally fixed by tno Corn Production
Act, yes.

11.555. I think you said that the farmers have no
confidence. Do you think that the first step in
fixing the prices in order to give the farmer confi-
dence to cultivate his land in the best possible way
is the fixing of a guaranteed minimum; or would
you favour something else previous to that? — That,
again is a matter of policy.

11,656. Mr. Green : I take it you wish us to outline
a policy to give confidence to farmers? — If it is
within your province.

11.557. You wish to dispel tho heritage of fear of
the 'eighties and the 'nineties? — If it can bo done.

11.558. I think we are all anxious about it. Do you
suggest to us that if we attempt to fix a fiunranteed
price approximate to the present we should fi(>* nn.v
more wheat sown this winter? -T really think that if
vein wish more wheat sown this winter, speaking quite
disinterestedly now — T am giving you my opinion for
what it is worth, and my private opinion — you should
fix your wheat price at 80s. for next year.

11.559. Chairman: That is the minimum price?

r«

11. Wl. Vr. (,'reen: Why I asked you was, because
during 1917 and 1918, when wheat was 75s. and 80s.
a (|iiarter, a great number of farmers did not have
sufficient confidence to sow wheat. I mean to say, we
had 90,000 acres controlled by the State under

MINUTES OF EVIDENCE.

85

23 September, 1919.]

MB. JAMES DONALDSON.

[Continued.

cultivation, by the farmers:' — Yes; you mean
by Executive Committees:1

11.561. Yes. It did not seem to me as if the
guaranteed prices gave the farmers very much con-
fidence?— I can speak as a member of an Executive
Committee, that that was due largely to the season,
if you remember. I can remember the season very
well, and I can remember perfectly well what hap-
pened in my own county. We had a very wet time
and a very dry time. When the land was broken up
in order to put it into corn, the drought immediately
following it was responsible for a great deal of that ;
and among that 90,000 acres, you will find it was
not planted.

11.562. What I would suggest to you is, do you not
think that a long view is really contained in Part IV.
of the Act, rather than the guaranteed prices? — I
have not the Act before me.

11.563. I mean the compulsory powers of Part IV. ?
— I am not going to enter into policy at all and say
it should or should not be given ; but I take it, if you
are going to have a guarantee given, you must have
those compulsory powers; and we, as progressive
farmers, would not hesitate at all to say use them.

11.564. If the farmers withheld their sowing of
wheat this winter, if they did not get the price they
expected, would not that be a form of direct action?
— You will find that the farmer, as a rule, would not
to any extent. That is my personal opinion.

11.565. Do you seriously state that the Prime
Minister made a distinct promise to the farmers? —
I do.

11.566. Can you quote his words?— I have not got
them here. I think everybody in the room knows that
promise, or has seen it.

11.567. You do not think the farmers would with-
hold their hands from sowing if they did not get the
guarantee they expect? — Not for this year, because
they rely upon the promise. They look upon it as a
promise.

11.568. You seem to imply that the farmers require
more confidence; but no one put this question to you
which was put to several other witnesses : Do not you
think it is a sign of farmers having confidence in the
future prosperity of farming, that they are buying up
so many of their farms? — No; I should rather say
that this is an emergency measure because they are
being turned out, and would very often be left home-
leas. I do not think the farmer at the back of his
head is thinking he is doing the right thing by buying
his farm at the present moment.

11.569. I put it to you, if he has been making a good
deal of money during war-time, which I think most
farmers honestly admit, he may be in a position to
retire? — I do not think many are in the position to
retire unless they are large farmers. Small farmers
certainly would not be.

11.570. You seem to be satisfied with the farming
done in this country, as a rule. Are you aware that
the Board has issued a statement saying there are two
counties in England so badly farmed that they are
unable to put any demobilised officers on any of the
farms in those two counties? — That is a very serious
state of matters and wants looking into.

11,671. Are you also aware that a large farmer,
a Scotchman like yourself, has given evidence here
that a great many English farmers could increase
their output of wheat from 3 quarters to 6 quarters?
— I cannot be aware of that, because I have not had
an opportunity of looking at evidence.

11.572. Mr. J. M. Henderson: You say in para-
graph 3 that the National Farmers' Union desires to-
submit evidence as to " the costs of production of the>
various foodstuffs usually grown in Great Britain."
Then "(2)": "The financial results of farming, in
whi'-h it proposes to submit profit and loss accounts
and balance sheets of representative farmers." When,
do you propose to submit those? — They are coming.
You will find about 200 statements.

11.573. Then "(3)": The policy to be pursued in
the opinion of the Union, to develop agriculture in
the future." Are you going to speak upon that at
»11?— That i* the policy. I do not know who may be

26831

responsible for the policy of the Farmers' Union. It
may be I or some other persons; but when that
has come before us whoever comes will be liable to
be cross-examined.

11.574. But you are here, and we do not want
lo bring you here again if we can help it. You say :
"The Union has spared neither time nor money in
endeavouring to ascertain " — watch these words —
'' and collect the views of its members so as to be in
a position to place before the Commission the con-
sidered views of the farmers. Who is going to tell us
the considered views of the farmers? — Whoever brings
forward the policy. When the policy comes iorward,
you will have the considered views of farmers.

11.575. Then there is somebody else to speak on
policy? — Someone else will come to speak on policy.

11.576. Who will that be?— I cannot tell you.

11.577. You are a, farmer yourself, are you not? —
Yes.

11.578. How many acres do you farm? — Just over
250 acres.

11.579. And what is the rent? — My rental at the
present moment is, roughly speaking, £200.

11.580. Have you kept a balauoe sheet and trading
account yourself? — Are not you asking with regard
to results now?

11.581. I am speaking to you as a witness? — Yes,
I have a balance sheet.

11.582. Are you prepared to produce it to the Com-
mission?— That is the question discussed by the Com-
mittee. We are a Committee of four; and the
Committee considered that the members of that
Committee would have quite enough to do to look
after the balance sheets of the others, and to procure
every available possible knowledge we could for you
here, and we would be in a better position to estimate
the true views of those by not putting in ours.

11.583. You have not produced it? — Exactly. That
was the considered opinion of the Committee.

1 1 .584. Do you not think it is a very serious thing
that you are coming here on behalf of a Union,
having examined so many men, and you yourself an
individual farmer having these figures will only tell
us about one side of a question and will not tell UB
about the other? — That is a matter of opinion.

11,586. I have formed a very strong opinion on it.
Then it comes to this, reading the whole of your
precis, that you say in paragraph 9: "That which
some men did in England during the depression,
that which men have always done in the new countries,
can be done by men generally in this country, if
the market drives them to it " and so on. As I
read it, but perhaps you will correct me if I have
taken a wrong impression, the gist of it is this:
" We are going to lay certain figures before you
and will tell you what our programme is, but, after
all, it is not for us. We can do well under any cir-
cumstances; but it is for you, the Government,
to say whether you are going to subsidise or protect
us by guarantees and so fortli. It is reallv your
business to put it " ? — You have put it very admirably.
We say that we can carry on ; but we do not say it it
going to be in the national interests, and we do not
say it is going to be as the Nation requires.

11,586-87. The national interests must be con-
sidered by Parliament? — Yes.

11.588. Bat your view is: " We do not care what
wo do ; we can get along very well without you ; hut
it is your business to grow men," and all that.
Touching the production of Al men, no doubt a
country life is very pleasant and very healthy; but
have you seen the medical reports as to school
children in the country? — No, I have not.

11.589. I would advise you to look at them, and
then you will not be so very sure that it is not to the
interest of the nation to send these children to the
towns? — I gather that is a debatable point. That
ngain is a matter of opinion.

11,690. When the 86,000 farmers talk about fructi-
fying the towns from the country, they should look at
the Medical Officers' reports of school children in
rural districts with regard to intensive cultivation.
Have you ever been in Denmark? — No, I have never
been there.

11,591. Have you ever read accounts from Don-
mark? — I have.

y 3

KOYAL COMMISSION ON AOUICULTUKK.

, 1919.]

MR. JAMES DONALDSON.

[Continual.

\l.-">y2. How many quarters to the sere can ili<-y
produce t — 1 do nut know; but Denmark is not quite
iirciiuibtiincod as we are, is itP

11,593. The ground is not any better; but 1 am
asking you about the production. You do not know?
— 1 do not know. 1 do not think it is quite fair
tj compare Denmark with England.

11,684. AB you do not know, 1 do not see how you
can make that comment. You say that the war
prices will drop. You are pretty confident of that,
are you not!' — 1 think everyone should be.

11.595. What are your grounds for that? — I have
already stated them.

11.596. 1 want to put it a little further. Are you
aware that an enormous quantity of the land of
America which produced freely, now requires fer-
tilisers to make it produce anything like a payable
quantity t — Quite.

11,697. So that that is a part of competition which
goes away!' — Yes, but we have others coming in, as
I hare already pointed out.

11.598. Are you aware of this, that a great many
of the countries in the East which were rice-eating
countries have, in the last recent years, become
wheat-eating countries? — I am also aware of that.

11.599. That is a fact on the other side. If you
have prices coming down of wheat and so forth
owing to this competition, you have, on the other
hand, the fact that fertilisers will come down? — On
the other hand if you are assured that prices are not
going down, then it is quite easy to give us the
guarantee. The guarantee will involve nothing if
you are quite sure prices are not going down.

11.600. That was what took place last year, w;is
it not?— I think so. I do not think the guarantee-
will be operative this year.

11.601. Then why do you ask for it? — Because it
is something to go upon — because you have not got
that decrease in prices yet. That is my answer.

11,062. Do you not see that if you give a guarantee
where no guarantee is ever required, when the time
comes later on it will be the foundation for pure
protection? — But we, as practical men, think the
time is coming when if you insist on a certain mode
of cultivation, a guarantee will be required.

11.603. That is your view? That is my view.

11.604. Not this year perhaps, or next? — I have
already said about the long view.

11.605. How long— for 10 years?— I should say 8
or 10 years for the short view.

11.606. Has your I'nion formed any idea of what
that means with the prices perhaps breaking to 60s.
with a guarantee of 70s. Have you any idea what it
is going to cost the Nation? — I have no idea what
the guarantee may bo at all, and I do not know what
the prices may be fixed at; but, according to you.
as the prices are fixed, so should the prices of labour
be.

11.607. _Never mind labour for tho moment. What
I am trying to get a* is your view and the view of
your Union, because what you are proposing is a
very serious matter. You stated just now to Mr.
Cautley that the Prime Minister gave you what you
considered a promise, and I understand that is 76e.,
or something like it, is it not? — Yes.

11, BOH. Supposing they continue that with your
long view of 10 yearn, and the open market drops to
60s., and the Government or the nation have to pay
you 15s. per quarter for every quarter of wheat, have
you nny notion of what that tax would amount to?
•-That is a matter of policy again.

11,609. It is a matter of fact and figures?— No;
that will be spokon to when tho mattor of policy is
brought Wore you.

'•«. MT. T)i«.m«» Hrnilmnn: Did I understand
you to wiv that your labour cost was about 40 per
rent, of the total expenditure?— Yes, that is what we
Uko tho average to he.

11.011. In Uiat hiwd on your own costing figures?
— At near a* may bo. I have a small typical farm.
••• -.in,, figures submitted by the Cost-
ings (Vwnmitteo Knowing a total expenditure of
£.110.- in II,. labour cost of that was £11?:
r.tW IMH than a quarter, 34-6 par cent.P— I think

it you will address that question to Mr. Wyllie he
nil! be able to enlighten you on the matter.

11,613. You ore only basing it on your own particu-
lar farm? — Yes, my own idea.

11,014. In the last sentence of paragraph 11 you
say " The nation would lose heavily in output at a
i mi., when home production is the thing most needed
for national rehabilitation." What, exactly, is in
your mind when you make that statement!' — That is
with regard to premising that wo have a healthier
population in the country, which seems to be debated
here, than there is in the towns.

11.615. Then your next Clause is simply the am-
plification of that. I thought there was an anti-
thesis in your mind here? — I do not think so.

11.616. You are simply referring to production of
men? — Yes, I think that is what is meant there.

11.617. And nothing else? — No.

11.618. hi paragraph 8 you refer to certain success-
ful fanners who, by improved methods of various
kinds, were ablo, by taking a small acreage profit,
to farm successfully. Have you any figures relative
to the output during the depression? — No, I have
no figures.

11.619. It is simply a personal opinion? — It is
simply a personal opinion.

11.620. Air. Prosser Jonri : You are representing
80,000 members?— Yes.

11.621. What proportion would that number be of
the farmers in England and Wales? — I do not think
it would bo more than a third. Roughly speaking, it
would be about a third.

11.622. And any benefit that accrues to the third
would also accrue to the two-thirds? — Yes, I should
hope so.

'11,623. And, in a sense, you are speaking for those
who are outside the Union? — As well. I am speaking
for the whole of the Agriculture of England.

11.624. How do you justify your application for
a guarantee, in view of other industries, that are
hardly paying their way at the present time and have
had to carry on? — I think the whole body of this
is against that idea. We say we can carry on without
a guarantee; but we say we cannot do it as the
Government wish us to do it perhaps. The whole
body of this goes on to say that we can carry on
without a guarantee if you leave us to our own
devices ; but if you wish us to farm in a certain way
and you decide it is in the national interest to do
BO, then we should ask for a guarantee, or something
in the nature of that.

11.625. You will agree with mo that there are other
industries quite as ricky as agriculture?—! cannot
speak for other industries. I must only speak for
my own.

ll.ii'Jfi. But what I wanted to find out was, what
MS you had as an industry for asking for pre-
ferential treatment ? --Because we say we have been
interfered with. We are being interfered with now.
We are being asked to do a certain thing whirli, if
left to our own devices, we would not do.

11,626A. I will put it in this way. If you had
your choice for the coming year, to be left alone
and do as you liked on your farms, or to have a
guarantee, what would be your policy in that case:-
• — For next year alone?

11.627. For any year:- Personally, as a farmer, I
would be -inclined to take the risk for next year
alone. I am not speaking for the Union now; but
you ask me for my opinion, :md I will give you my
opinion. Give me a free hand.

11.628. You have not had tho opinion of your
Union, I take it? 1 am shaking personally.

11.629. Is there any likelihood of your being able
to retain ti '<s of men on the farms while the
wages in other industries are considerably higher? —
That is what I want to see. I want to see us able
to |>iit our labourers on 1he same basis as the men
employed in the towns would require. That ts exactly
what I want to see.

11.630. You could not toll us lion- this 40 per rent
expended on labour compared with tho amount ex-
pended on labour in other districts? — No Perhaps
if you address that question to Mr. Wyllia lie will be
able to inform you.

MINUTES OF EVIDENCE.

87

•23 September, 1919.]

MR. JAMES DONALDSON.

[Continued.

11.631. Mr. Langford: A great many questions
has been put to you as to the representative character
of your evidence. You say that you represent the
National Farmers' Union, which is composed of be-
tween 80,000 and 100,000 members, and I take it that
you have come here to-day to introduce Mr. Wyllie? —
That is so.

11.632. You have come to-day at the request of the
Commission, and Mr. Wyllie is to follow you to speak
only to the cost of production ? — That is so.

11.633. You have been rather pressed by some
members of the Commission as to why you are not
putting forward to-day your own individual balance
sheet. I take it, at the right moment the Union that
you represent will be prepared through someone to
submit individual balance sheets? — That is so.

11.634. So that if you had been asked by the Com-
mission to bring balance sheets to-day, you could have
done so? — Undoubtedly; but they are coming, with
the results.

11.635. Mr. Wyllie is going to speak to that volume
of evidence? — That is so.

11.636. Which, at any rate, is conclusive proof that
the Union is seeking to help this Commission with
regard to the costs of production? — I have already
said so

11.637. You have been somewhat pressed by some
Members to give your opinion as to what the price
should be for next year ; and I think it is rather
regrettable that you regard it as a question of policy,
because it is important that the National Farmers'
Union should give some guidance to this Commission
with regard to what the price for next year ought to
be.

11.638. Chairman: I think he said 80s.?— Yes; 80s.
for wheat.

11,039. Mf. Liuiyford: Then it is your opinion that
the farmers' case would be met by 808. per quarter for
wheat?— That is so.

11.640. Did you also state what in your opinion
would be a fair price for barley for next year? — Be-
fore I say anything with regard to that, I want to
know whether we are to have » free market or not?
I should say, taking it generally, 74s. to 75s., or per-
haps 73s. to 74s. would be a fair price for barley next
year.

11.641. You are speaking of minimum prices?— I am
-JM Diking of minimum prices.

11.642. And the Union would like a free market
beyond that price?- -Exactly.

1 l.lij.3. You have been questioned with regard to 10
years being a short or long view ; but, in your opinion,
is 10 years a short view with regard to agriculture? —
That "is so.

11.644. And if agriculture is to be put on a per-
manently safe basis, the principle of guarantees will
have to be for a term of years, not less than 8 to 10?

That is so.

. 1 ,645. You have been asked a question as to
whether you have taken into consideration that if a
guarantee of 80s. is givon. what the cost of that
would be to the nation. I take it, when you men-
tioned a guarantee of 80s., that was only applicable
to next year's price? — Yes.

1 1 .046. May I take it your view is. that that guaran-
teed price would necessarily rise or fall contingently
with the cost of production of the crop? — Yes, for
later years.

Il.fi-17. Then it is the principle only that you want
to be embodied] say, for 8 or 10 years? — That rs so.

II. (548. You have been asked several questions with
regard to improved methods of farming. I take it it
is your view, as it is also the view of the National
Farmers' Union, that much may be done in that
direction to assist agriculture? — I have no doubt of it.

11.019. You would not be so silly as to suggest that
nltural education h;ul rent-bed such a point that
it rould not be improve*!? I have not said so.

11,650. In other words you think that the industry
might be helped considerably by giving better tech.
niral education both to farm labourers and to
formers? — I am sure of it.

I Ukil. It is within your knowledge that to-day the,
farm labourer is not so skilled as he was gome years
ago, at all events, as to the general run. Let me put

25831

it in another way. Is it not more difficult to get a
man who is skilled in the art of hedging or thatching
than it was? — Yes, I quite agree with you. On the
other hand he has improved in skill with regard to
machinery perhaps.

11.652. In consequence of the greater use of ma-
chinery on farms? — I quite agree.

11.653. And the farmers knowledge with regard lk>
the value of artificial manures and feeding stuffs is
somewhat limited? — Yes; but that is being improved
upon.

11.654. Those can be improved upon? — Yes.

11.655. There are other things which surround our
great industry which need careful looking into and
revision, such as the conditions under which the
tenant farmer holds his farm? — Yes; but I think I
must again say that that should come up on the
question of policy.

11.656. Quite; but let me have your personal
opinion only, if you do not care to commit the Union
to it, because it is important that we should get from
you, the first witness, that there are other things in
your mind and will be in your mind in framing the
policy which will considerably assist the industry
permanently? — Would it not be as well to leave this
whole question until our policy has developed? I am
quite prepared to give the Commission my opinion
on. land tenure; but, on the whole, my own opinion,
though I bow to the ruling of the Chairman, on it is
that this is a matter of policy.

11.657. Chairman : You are here to give evidence
on behalf of the National Farmers' Union. Your own
opinion on one thing or another is useful in itself ;
but it is not evidence of the opinion of the National
Farmers' Union ? — Well ; I think security of tenure is
a very great necessity at the present moment.

11.658. Mr. Langford: With regard to the mini-
mum wage, I put it to you that it is the opinion of
the majority of your members that the minimum wage
has come to stay and ought to stay? — We do not want
to go back to the old wages and the old system at all.
I do not think for a moment we do. We want to see
better wages for our labourers. As I said before, if
there is any prosperity in agriculture, we want them
to take part in it.

11.659. And you want to obtain such prices for your
commodities as will admit of some profit to the farmer,
and will admit of the farmer paying an adequate wage
to the farm labourer. Is that your view? — That is so.

11.660. You said just now, in answer to a question,
that the farmers would be perfectly willing to be
left alone; that is to say, they would be prepared to
conduct their business in their own way? — Exactly.

11.661. But I think you also said that if the nation
required the farmer to farm in a particular way to
keep the land under the plough that had been broken
up during the war, then the farmer would very rightly
ask the Government to see to it that after producing
the crops the Government need and the nation asks
for, they shall be produced at a profit? — That is so.

11.662. I think you have already said that the
Prime Minister made certain statements and pledges
with regard to the future of agriculture? — We take
it so.

11.663. But you know it is a fact; they appeared in
the Press?— ^Certainly. We look upon them as
promises and as pledges.

16.664. And in the House of Commons he has 154
members who are pledged to assist him to carry out
the national pledge? — Yes, I think so.

11.665. When the time arrives, will the National
Farmers' Union through the persons they authorise,
whether you or someone else, be quite prepared to
put forward their views with regard to the national
policy and their own individual farmers' policy as
to the future of agriculture? — Yes.

11.666. Mr. Lennard: I understand from your
im' <-ix that you and the National Farmers' Union
consider that we ought to deal with the problems
that have been put before us with a single-minded
\i<'\v to the interests of the nation as a whole, and
not limit our outlook to the interests of the farmer
and the agricultural classes? — With regard to the
interests of the nation as a whole, I think they should
have pre-eminence ; but I think you must take into

F 4

KOYAL COMM1 <s u.liln l.TI UK.

34 Stpumbrr, 1919.]

MR. JAMBS DONALDSON.

[Continual

consideration those who are employed in agriculture,
and by employment I mean the farmer and the
labourer.

H,0o7. A* part of the nation:'— Yes, aa part of
the nation.

ll.Our 1 want to ask your opinion nbout a national
problem which seems to mo of tome importance. Is
theru in your opinion any danger that if we encour-
age corn production we may discourage milk produc-
tion:' A representative of the Ministry of Food told
us the other day that they were not troubled about
i. .in Mini' they could gut il from abroad but that
they were anxious about the national milk supplies
since we are practically dependent for our milk
upon that which is produced at homer' — I do not
think so. Your arable land will produce more milk.
An acre of arable land will produce more milk than
an acre of pasture. That would not enter into my
mind.

11.669. Do you think there is sufficient experience
in thu agricultural i-umnuinity of arable milk pi
tionr1 — Mot at the present moment; but that would
come very rapidly; it is coming now.

11.670. But might not high prices for cereals pre-
vent that use of the arable land- — Thu only way 1
can think of milk production falling below the re-
quirement of the nation would be a price being
given for milk which is too low.

11.671. But if the prices for cereals were so high
and milk prices were relatively low!' — Yes; but I do
not think that is ever likely to occur. You have the
whole of the world producing cereals, but you have
only our limited part here producing milk. Milk
will always maintain the standard. I think that
whatever milk is required you will find it in the
British Isles. I should not be at all afraid of that
matter.

11,072. Then, if 1 may go a little further into a
question that Sir William Ashley asked you, in para-
graph 12 of your pricis you say: " It can only be a
Question of time before war markets break." You
do not mean by that, do you, that you really expect
the price of corn to come down to anything approach-
ing the pre-war level:'— Not at present. J tnink my
answer is the answer I gave to another question with
regard to what would be my attitude as to next year.
If everything were left free I should be inclined to
accept it; but undoubtedly the trend of prices would
be downward. I am speaking personally now.

11.673. Do you think there is any likelihood of tho
prices of cereals coming down to anything like the
ngure obtainable before the war? — I do.

11.674. Not within any period which it would be
possible for this Commission to recommend as the
period during which there should be a guarantee?—
In considering a question of this description you have
to take a very broad outlook; and 1 think the

tlook you require would be almost too broad for
me to go into, because you have so many countries
involved in this with regard to production. Then
you have other matters, such as labour and ships

do not think 1 should bo prepared to go into the
question as broad-mindedly as you would ask me
to do.

11,676. 1 am anxious to find out how far the various

x>rs which affect the question had been considered

by you, and your Committee, when this statement

about the future prices was made:'— I have heard the

opinion expressed that within five years, in all

probabihty wo might come back to pre-war prices.

On tho other hand, I have had mon who stated that

cannot take place in that time. We have had a

Uoraont made by an eminent statistician a little

, TM u I IMu V0r>' i8rS° amou"t °f wheat
being held back ; and where that has gone I do not
know It wa. quoted in the papers. It was said that
it would come bark on the market and be dumped.
W. do not know whore that wheat has gone, or whether
".I" e,x">l<>ncV «**; but those are factors which

•I™"*™' giving J'°U an "P** t>P'niun
with regard to the matter.

11,070. Your fnion is really rather deterred by the
uncertainties of tho position, than confident that the
price, will come down?-That is to. We are deterred
by the uncertainty.

11.077. You are aware, 1 suppose, that most of what

.1,1, ili,- virgin soils of the new world are virgin no

Vut; but 1 know tli, hers coming in.

11,678. Is not it within your knowledge that supplies
of foreign corn from these other countries of which
you speak a* coming in have now to be sought further
aiield, lor example, in Australia 'e — That may be.

11,07!'. Hi. a iiu aim, does it not, a longer and won
costly voyage.' — Un the other hand, I think you are
going to get supplies nearer home. Take, for instance,
Mesopotamia and the development of Syria. You
have to take a broad outlook when you begin on this.

IJ.tJM'. But ut present it looks as if we were forced
to seek our supplies at a great distance, and that
mean.-, u greater cost, does not il'f---l think 1 have
stated already that there are possibilities, but 1 do
not think for a moment that Russia, for instance, has
come up to her limit of production.

11,681. But are not you aware that before the war
Germany was taking for her own needs a very large
and increasing proportion of tho Russian supply:
Yes; and that was being met by the Russian supply,
but it did not show much diminution of the K
supply here.

11,082. Would you agree with me that besides tho
length of the voyage there are other factors which
look as if they were going to keep up the price of
imported commodities, such as, for instance, the rate
of exchange, increased wages of shipbuilders, seamen,
and dock labourers, and the rise in the pri
which not only increases the cost of building ships but
also increases the cost of running them, because
it means that the price of bunker is higher ': — But
you are pro-supposing in that question that the pre-
sent prices for all those things are going to remain.
I say, in my opinion, they are not going to remain.
\Viih regard to the rate of exchange, there you have
the most uncertain factor in the world. It is a strong
point in the farmer's case to raise more stuff here with
regard to the rate of exchange, because on every
quarter of wheat you buy in America the rate of ex-
change stands to-day at 17s. I'd. against £1. It is a
very strong feature for the farmer's production of
more stuff.

11,683. Yes. But apart from the rate of exchange,
you say that in agriculture war costs are likely in
a large measure to be permanent? — Yes.

11 084. Surely that will apply also in great measure
to shipbuilding and the cost of running ships? — No.
What wan in our minds when we put forward those
ideas, 1 think, was this: wo did not want, and we
hoped that labour would never come back to the low
level of pre-war prices.

11.685. But are you not also aware that there has
been a rise in wages in other industries besides agri-
culture?— Yes, I am quite cognisant of that.

11.686. And yet you think tlieir costs of production
are likely to come down and their wages likely to
diminish? — 'Yes; because I say previous to the war
and at the commencement of the war, we were not
paying wages commensurate with what men would
have made in the town. That is my personal opinion,
and I have stated it again and again here.

11.687. But why do you think that wages in other
industries, as for instance, shipbuilding, and the
wages of dock labourers, aro more likely t<> Tall in ili,
near future than tho wages of agricultural labourers?
— Because I take it that they had a fair wage before,
which agriculture had not. I really cannot argue
for other industries. I can only speak for my own.

ll.ti^S. I was only trying to linil out how fai
had considered these various factors before you made
this statement? — You see how I have considered them.

11.689. With regard to the general question of
policy, you agreed, I think, that tho question must
bo answered with reference to the interests of the
nation as a whole, and not with any view to profit to
any particular class? — Yes.

11.690. Would you agree with me that the interests
of the nation in tho present economic situation re-
quire that everything possible should be done to in-
crease the national wealth? — Yes; and by doing this.
1 think yon will IB' helping to in, n aso the national
wealth, because one of the problems, as I have pointed
out, will be solved, that we would grow more ourselves

. MINUTES OF EVIDENCE.

89

23 September, 1919.]

MR. JAMES DONALDSON.

[Continued.

and require to buy less from other countries where
the rate of exchange was against us. You would bo
helping in that way.

11.691. Broadly speaking, the national wealth is
increased, is it not, by devoting our labour and
capital to those undertakings which pay best? — 1
do not know that I could quite follow that. I do
not know that I would agree.

11.692. It seems to me rather obvious? — No. You
are getting certain advantages, I maintain, from
helping agriculture.

11.693. You will agree with me, at all events, that
we shall have to consider, as we are looking after
the national interests, whether it will really pay us
best to increase the labour and capital devoted to
agriculture, or, on the other hand, give more atten-
tion to shipbuilding, mining, engineering, and so on?
— I quite agree to that.

11.694. And if an industry cannot pay ite way with-
out a subsidy from the taxpayers it cannot be said
to be very profitable to the nation to put labour and
capital into it? — That is for the Cabinet or for the
nation, if you like, or for Parliament to decide. If
they want a certain thing from agriculture, there it
is; but if you leave us to our own devices, the whole
of the statement shows that we are not coming to
you as suppliants at all. Leave us to our own devices,
and we are not suppliants.

11.695. But you would agree with me that if prices
greatly in excess of world prices are guaranteed for
home cereals, one of the consequences — because I
understand you are simply putting before us alterna-
tive consequences and not recommending policies —
of fixing guaranteed prices would be to impose a great
additional burden upon the taxpayer? — I think that
follows ; but in return I have told you already that
you would be getting something, at any rate, by the
rate of exchange going in your favour.

11.696. But I thought just now you said that the
rate of exchange was likely to alter in our favour in
any case? — No, I did not say so. That is not my
opinion at all.

11.697. But if the rate of exchange is not likely to
alter in our favour -in any case, then I argue that the
rate of exchange is a factor which, apart from any
guarantees , will tend to keep up the price of imports?
— I quite agree, to the amount that that exchange
affects the price.

11.698. Take an instance : Suppose we were to get
back our wheat, say, to the position of 1874? — That
is something just under four million acres.

11.699. We were then growing, roughly, 3,600,000
acres. You mentioned just now a guarantee of 80s.?
— For this next year's crop.

11.700. If the guarantee were 70s. a quarter on the
same basis as the Corn Production Act, and the world
price went down not to pre-war figures, but merely
to 60s. and stopped there, the guarantee for wheat
alone would then involve an annual burden on the
taxpayer of £7,200,000? — Again I say, when this
matter is argued out it will come on policy.

11.701. I do not want you to think that I am hostile
to any policy of guarantees ; but I would like to know
whether the Union which you represent have con-
sidered that the question may be regarded from two
points of view; or, rather, that there is a difference in
kind between a protective guaarantee and a guarantee
which is in the nature of an insurance. May I ex-
plain what I mean? — I think I have got what you
mean.

11.702. Whether you have fixed your guarantee at
a price which will make any enterprises in agriculture
which would otherwise be unprofitable artificially
profitable, or whether you simply fix your figure at a
price which is likely to be below the world's prices,
but will prevent the farmer from being deterred by
any uncertainty whirh is not really justified by the
facts? — But by farming up to it you will find the law
of diminishing returns comes in at once. You cannot
Ket away from the law of diminishing returns, try
how you will. Tt has been tried for the last 40 years,
ami we know from -:ul <'xperience.

11.703. I do not think you quite follow mo. I am
only asking you whether you have appreciated the

fact that there are two sorts of guarantees— one
which is protective and the other an insurance? — Yes,
assurance to be an assurance could not be, I take it,
below the prices of foreign commodities which were
imported; otherwise, it would be no insurance, to my
mind.

11.704. Surely it would be an insurance against
prices coming down in a particular year; it would
make the farmer feel secure of that minimum? — I do
not know on what basis you are going to fix your in-
surance. If you would tell me that, then I could give
you an answer.

11.705. I am just suggesting this to you, that sup-
posing you are deciding that a certain figure would
for a certain number of years be fairly safe from the
point of view of the taxpayer, and would not be likely
to call upon the taxpayer for a large sum of money
except in a particular year when there was an extra
supply from abroad, might not that encourage the
farmer to some extent? Might it not save him from
his own uncertainty, so far as world prices are con-
cerned, and give him the benefit of expert opinion
about world prices? — So long as the farmer was
assured in his own mind that he had a certain price
guaranteed to him that he could furnish that product
at, you could depend upon the farmer producing it.

11.706. He would farm up to the level of that
price:'- -He would farm up to the level of that price.

11.707. To turn to another point, I understand you
think that the physique of countrymen is better
than that of townsmen? — That is my impression, and
the impression of countrymen anyhow.

11.708. Therefore, the encouragement of agricul-
ture would tend to improve the physique of the
nation? — That is our impression. It has been called
into question to-day, and I am not in a position to
prove or to disapprove it.

11.709. But have you not heard farmers say they
cannot afford to pay as good wages as employers in
towns, because farm labourers are such crocks? —
Simply because the crocks that were left to us were
alj that wore left to us, because the good men will
go to the towns. We could not afford to keep those
men. That is exactly what I want to do: to keep
the good men with us and remain with us, and so
raise the standard.

11.710. In answer to Mr. Cautley you agreed, I
think, that agricultural wages were driven down to
a very low level in the bad period of the nineties. Is
not it within your knowledge that agricultural wages
were lower in what are sometimes called " the good
old days " before 1874, than they were in the subse-
quent period of depression? — I- think it would be
absolutely futile to go back to the " good old days,"
because they are washed away entirely; they have
left no impression on the present day farmer at all.

11.711. But is it not a matter of fact that the
wages were actually lower then? — I have heard so.
I did not farm in England in those times, and I
can only speak of what I know myself; but I do say
that the impression which was gained of getting
labour at 8s. or 9s. a week is a thing of the past
and obsolete I think it is absolutely futile.

11.712. I was only wanting to get at the question
ol wages being driven down? — I think it is quite
futile to go back 40 years ago.

11.713. You are aware that the prices of food and
other necessaries that a labourer had to buy, were
lower in the former period of depression ? — I am
quite aware of that; but even then he was not well-
fed.

11.714. In answer to Mr. Green you said Jihat you
die1 not think the fact that farmers were buying their
land was any evidence of confidence in the future,
but that they only bought their farms as the alterna-
tive to being turned out? — Yes, that is so in a great
many cases.

11.715. Is not it the fact that in many cases these
farmers have paid high prices for their farms? — Yes;
that is a question of emergency, again. I said it was
an emergency, and it is still, because they pay prices
which they know are too high.

90

UoYAL COMMISSION ON AGKICULTUKE.

, 1919.]

MR. JAMES DONALDSON.

11.716. Why do they pay thi'm?— 1 have told jou:
t > keep • roof over their head* and preserve their
interest*.

11.717. But does not that mean that they were
obliged to pay these high prices, because if they did
not pay them, someone else- would: Not always; and
the man who wry often has been running it up has
been the land speculator or, in other words, the land
grabber, to my own personal knowledge. He is the
man who really and truly had no interest in the land
whatever, but simply thought he could sell it to
another farmer who might be in the same predica-
ment another day. That is how these prices have
become inflated.

11.718. You do not suggest that these land specu-
latont did not know their own business? — No; they
were taking advantage of the market, because there
were so many farmers being displaced. They kne>\
that the demand for land was great because the farm-
ers had been displaced.

11.719. By someone else? — By someone else.
11,790. Therefore, on the whole, there was a largo

number of persons who had sufficient confidence in the
future of farming to pay high prices for land? — I have
not said so. That is exactly what I have not said,
and you must not put that into my mouth. I said
it was an emergency scheme.

11,731. Yes; but I fail to see how this emergency
scheme arises unless there was a large number of
persons anxious to get hold of the land? — Because a
number have been displaced; and if you get two
bidders for the same thing, you know what happens.

11,733. Yes; but the displacement of these fanners
means that some have already taken their place and
therefore the total number seeking the land is not
larger, I think? — I am not going to argue the point.

11.733. Mr. Nicholli: I only want to ask you
whether I am right in thinking that the members of
your Union when they agreed to your coining here,
really thought that we ought to have the evidence
from the Union in mild doses, and that yours should
be the first one? — No, not at all; nothing of that
sort entered their heads.

11.734. Surely you talked this matter over and came
to a definite agreement that at any rate you were
not to interfere with policy:' — Exactly; nor results.

11.735. But was it suggested that the policy would
be a stronger dose? I am a bit puzzled about this?
—When we have an indication of what the Govern-
ment require from UN, then we shall be able to frame
our policy.

11.736. There was a definite understanding that
you should come one, two, three; and that you your-
self should be a kind of introduction? — What we
understood the Commission to require from us was first
costs; and we were hurried in the preparation of
those costs, I may tell you.

11,727. Here is a statement, and in this statement
I notice reference is made to matters which I would
have taken to be matters of policy. The practice
of co-operation is one, and factory farming is another ''
—We only say that that may be an alternative.

11.738. To an ordinary man like myself, that is
introducing very strong policy. You have also got
Sm:ill Holdings in it? — No. I think you will find
that when our policy comes out, it will be something
tery different from thia.

11.739. Are you the Chairman of the Small Hold-
ings Committee of the Oxfordshire County Council?
— I am.

11,790. Did not you say a little while ago that
during the last 13 'months much land had been put
under grass— that it M reverting back again to grass?

I did not nay much. There was a very small pro-
jKM-tion read out to me, and I said take that as an
alion. It is not much. It JB alxmt 90,000 acres,
I believe, which is not much for England. We were
•.[leaking of England, and not t)i<- County of Oxford-
shire.

11.731. It strike* one n* an ordinary man that it
in getting on in that direction? Yea; but you hare.
to deal with millions of acres in the wliole.

11.732. Do you know of any farms in Oxfordshire
that have been laid down to grass?— I know one co-

two now that are derelict, that have come under m\
ou a oliscrvation. \\ . hud to change the tenants.

11,73;<. Hut they did uot change them to grans: 1
do not know what the succeeding tenants may do;
they had gone into grass.

11,7:11. lour t'.miimttee really is keen to keep them
cultivated; that is the real object?— We are doing
everything we can to get that done.

ll'73o. And really this land which has gone down
t;i grass has been on the farms of large farmers? —
What we do find amongst the small holders is a great
desire for a proportion of grass. Among something
like 300 applications, what we have found is that tin n-
is a very big desire to have a small proportion in
grass, and we are trying to satisfy them to the best
of our ability, but cannot do so in all cases.

11.736. But is not it a general experience that when
you get small holders, they really want common
ground into which they can turn their stock, and not
part of their holding laid down? — No, I do not find
that in Oxforshire.

11.737. I am not sure whether I understood you
rightly, but I thought you said that some of this land
had been — you did not use the word, but it is a com-
mon word of mine — really overstrained during the
war? — Yes, I quite follow you.

11.738. And that it wanted rest; and that the way
to rest it was to put it down to grass? — I did not say
so. The way to rest it and to bring it into proper
cultivation, speaking as a practical farmer, would be
to give it a year's fallow.

11.739. That is what I should have judged: but I
assumed what you said was. that we had been really
over-doing the land during the war period, and get-
ting more out of it than was being put in? — Yes, that
is quite true.

11.740. And that really some of this land had
dropped back through that cause, and that all the land
that was resting was not fallow, but had gone back to
grass, and that was really one of the causes of it
going back to grass ; and that it was not the fear that
farmers could not live out of wheat growing that had
drifted it back again to grass? — Would you tell me as
plainly as you can what you are driving at?

11.741. That is what I am driving at. It seemed to
me from what you said, that this land was overdrawn
and wanting resting? — Yes; in other words it had
been cropped too severely.

11,743. Sonic of that land had gone back to grass,
and it really was resting while it was in grass? — I did
not say so.

1 1,743. But what was the assumption ? — The assump-
tioti is that you can fallow, that is, keep that land
still arable. As a practical man I tell you the
proper course to take with land, when it has been, as
yon put it, overstrained, is, when the time permits
of it, to give it a year's summer fallow, and keep
cultivating it and eradicating the weeds, and you
will be restoring the fertility of the soil again.

11.744. I have done a great deal of it and that was
my view : but I gathered from your answer earlier
on that it was not your view? — -1 have given no other
view I can assure you.

11.745. But you do not assume that all the land
that wanted rest was under fallow? — No; you take
it bit by bit.

11.746. And some of it has gone back to gra.ss to
have a rest? — If you have an analysis made of that
statement, yon will find how much of it had gone
back to clover. Clover would only bo for one year;
then you might have had two years' grasses. You would
want to analyse it very carefully in order to have
the true answer to your/question.

11.747. There wus one other point with regard to
that which is really an industrial point. I think
earlier on you gave a case when- flie number of A 1
men among the rural population was a. greater pro-
portion than from the towns. I want to know whether
you could tell us during what period of the war that
was? — I think that was about the third year of the
war.

1 1 .74H. That is what I was thinking ; because, know-
ing as I do a good deal about the rural area, the
first call was on the industrial workers and very
largely the best A 1 men went first. Then came

MINUTES OF EVIDENCE.

23 September, 1919.]

MR. JAMES DONALDSON.

[Continued.

this third year of the war call which brought in a
lot of men who would not have been in otherwise,
and that meant that the men in the rural districts
had been left till the last, and you did then get a
larger proportion of A 1 men in proportion to the
other:' — Yes; but a very large proportion went the
first year of the war. A very large proportion of my
own men went.

11.749. Yes; but there was a very large proportion
of men held back for agricultural purposes which
you could not hold back in regard to other indus-
tries:'— They were not all A 1 men.

11.750. But that is a fact?— Yes.

11.751. I do not know whether 1 understood you
aright as saying that you came here to look after
the interests of the farmers!' — As a whole, yes.

11.752. When you gave that answer, what seemed
to strike me was that being here in their interests,
they told you you were not to say whether the
guarantee was to be 3, 5, 10 years, or whatever it
was to be. If anybody asked you about the guarantee,
you were not to say? — No, I was not told that. 1
think I can tell you this, that I have said that my
own opinion of the short view is 8 to 10 years. That
stands recorded.

11.753. I was now getting back to where we started
out, that you had instructions when you came here as
to how far you were to go? — I had instructions not
to speak on policy, I quite agree to that.

11.754. Mr. Parker: I have read your statement
very carefully; and I gather that the difficulty of
assessing the probable course of the market is what
is interesting at the present time the 80,000 members
of your Farmers' Union?— Yes; I think I can agree
to that.

11.755. I suppose, having regard to the present
position of the world, they are not afraid of any
immediate break in prices, I mean within the next
couple of years? — I should not say a couple of years;
but for next year I should say we would not be
afraid.

11.756. Is the market you have in mind the market
for cereals and meat which is controlled by world
prices, or has the word "market" ;i wider application
in your mind, covering the cost of labour in the
future and the cost of farming requisites, such as
seeds, feeding stuffs, and manures!' — There are cer-
tain requisites in regard to farming which we expect
will go down ; but I must reiterate this point again,
that we do not expect labour to go down to pre-war
conditions. We do think and we do say it is
possible, nay, more than probable, that. by-*nd-bye,
the price of products will go down to pre-war prices.
That is the fear that animates the farmer at the
present time.

11.757. Then there are three things — the fall in
the price of cereals owing to world prices, the con-
tinuance of the present labour cost or a possible
rise, and the chance of farm requisites not falling
in price correspondingly with the value of cereals
and meat: that is the fear? — Yes, that is the fear.

11.758. In the last paragraph of your statement
you say: " On the other hand, it may be that produc-
tion and employment in the future depend upon
guaranteeing to the farmers certain prices, on the
principle of the Corn Production Act, for certain
periods, and the actual figures being subject to
revision, from time to time, in the light of changing
circumstances." You have told us you are not here
to speak with regard to the policy of the guarantee.
Will that prevent your answering me one or two
questions as to if that policy wore adopted, what the
naturo of that guarantee should be? — Yes, I am
afraid it would, because we do not know what the
Government are requiring of us. When the Govern-
ment tells us what they require with regard to culti-
vation, we shall then be able to frame our policy;
and I am afraid that would eliminate my answering
the. question.

11.759. I do not think you quite understand what
I mean. Could you answer m« the question whether
fou think it should be a guarantee of fixed prices
for a long or »h>/rt period, or prices, as you seem

intemplatc, on a sliding They will come,

within the four corners of our policy.

11.760. Yon cannot answer tbose questions to-day t

— No. Any answer I might give you might pre-
judice thai/ policy when brought forward.

11.761. 1 wanted to elicit your opinion on these
two points; but you cannot give it? — No.

11.762. If that 16 so, I have only one other question
to ask you. You say the National Farmers Union
feel that this question of the economic future of
agriculture is a matter more for political concern
than industrial concern, and you give one or two
reasons. .Besides the reasons you have given, is there
not the further reason that it is important to pro-
duce as much as possible in this country so as to
reduce our imports as compared with our exports? —
I quite agree.

11.763. I think you rather touched on that before?
— Yes, I quite agree to that.

11.764. That is a very strong reason? — It is a strong
reason.

11.765. Mr. Bobbins: The Farmers' Union, whom
you are representing here to-day, seems to have come
in for a good deal of criticism concerning the method
it has adopted in presenting its evidence. Is it a
fact that the Farmers' Union is conforming strictly
to the lines laid down by this Commission? — That is
so. Nothing struck me more than the idea that we
were not conforming to the lines laid down by the
Commission. We were asked within a certain time
for the costs, and we produced them.

11.766. You were asked by this Commission first
of all, to concentrate on costs? — Yes.

11.767. And then to supply balance sheets? — Yea.

11.768. And you were told, although you were not
encouraged to do so, that there might be an oppor-
tunity of saying something about policy at the end;
but you were distinctly discouraged from saying
anything about policy at the start? — That is so.

11.769. So that the Farmers' Lnion has been getting
into great disrepute to-day for doing what it has
been asked to do? — Exactly.

11.770. Your statement to-day is simply in the
nature of an introductory statement? — Yes, as to the
cost*.

11.771. With the intention of removing a wrong
impression the public have got, that farmers as a
class are asking for some favour at the hands of the
public? — That is right; we wanted to eliminate that
idea entirely.

11.772. You thought it was the duty of the Farmers'
Union, although they were precluded by the order
of this Commission from saying anything as to what
they felt must be the right policy, to take the earliest
opportunity of removing what they considered was a
wrong impression, and. an impression calculated to
do the farming industry very great harm? — A very
erroneous impression.

11.773. And the purport of this document on the
one hand is to show that farmers, if the Government
say they are to do so and so, are perfectly willing
to conduct their businesses according to their own
ideas as to what is best — -without Government guaran-
tees or interference? — Yes.

11.774. But, on the other hand, the purport of it
is that if the Government ask them to do something
which they consider economically unsound from the
farmers' point of view as distinct from the general
point of view, the farmers are entitled to some
guarantee which shall indemnify them against serious
loss; and when the time arrives they are quite willing
to say what in their opinion the guarantee should be?
—Yes.

11.775. But they have been asked for the moment
to concentrate on costs? — Yes.

11.776. And they are told there may be some oppor-
tunity for them to say something on policy? — Yes.

11.777. So that all this criticism of your inability
to say anything about policy to-day, arises through
the fault of the Commission, if it is anybody's fault?
— I think I hinted at that all through.

11.778. Mr. Smith: I think you said that for next
year you considered 80s. would be needed for wheat?
— In all probability I think that will be about a fair
estimate.

11.779. Would not that give a very substantial pro-
fib, not to say an excessive profit, to some farmers? —
And it might not show anything for others.

M

KOTAL COMMISSION ON AGRICULTURE.

S3 S*pt»ml»r, 1919.]

MR. JAMES DONALDSON.

[Continued.

11.730. Therefore, U it your suggestion that you
have to make tlio position ni iln« fanner on tin- poorer
•oil .s.< ure, anil at tht» same time hand over to other
farmers a very largo p. .tit through tho guarantee;
in 1.1. :. an excessive pi- M K not tii.t tho difficulty
with all flat rates? Has not it been the difficulty with
coal mines, too?

11.7*1. 1 put thi- i|iii<hi KHI to you? — Well, it is a
difficulty. The same difficulty applies in other Indus-
trie That will bo my answer.

11.783. 1 mean when it is 75s. a quarter. We an1
informed that a farmer on 66 acres has made
£346 10s. profit, plus £33 interest, which means £380
on G6 acres at 75s. That hardly suggests tho necessity
for 80s., does it? — I cannot speak on that particular
instance.

I !.".'-.'<. It was evidence given here by a farmer? —
I cannot be responsible for another man's evidence,
and I am not going to be.

11.784. But you do not doubt it as a statcim-nt of
fact, do you!' It was given here as evidence by a
farmer? — I am neither going to say it is true nor
untrue. I am not in a position to make any state-
ment in regard to that.

I 1 .7 •*."!. Hut if it is true, to increase tho price of
wheat, ns you suggest, would simply mean adding to
the profitti which you are already making!' On ti.
other hand if I were to produce, as I can, farmers
who would show their yield will not be 2 quarters
per acre and will show a decided loss, would you agree
that the price should be raised?

Chairman: You must not ask questions. Will you
answer the question Mr. Smith asks you?

11,786. Mr. .S'mi/fc : Do you think it is possible for
land to be kept under wheat production if it grows
only 2 quarters? — Yes; it might be through the exi-

(The Witness

MR. JAMBH WYLLIE, B.Sc. (Agri.), N.D.A. (Hons.),

England, called

11,7'M. I'hiiiiinun : You have put in a finds of
your « v idcncc and attached to that are various ap-
pendices. May I formally put them in as part of
your evidence? — Yes.

11,790. You have also sent the Secretaries to-day
a statement headed: "Analysis of cost of produc-
tion of wheat, I'.n'.t crop." I am sorry to say the
regulation of the ( ommission is that we cannot ask
questions until tho Commissioners have had the
opportunity <>f ooonderiitg tin- statement upon which
they base their questions, and, therefore, to-morrow
I daresay you will be informed whether the Com-
missioners will be prepared to ask you questions
baaed on the analysis of cost which is now circulated.
You have also put in, which is to be circulated:
" Summaries of costs of productions of cereals
potatoes, mangels, or oate, etc.," which is included
in the new sheet?— Yes.

Eriiirncr-in-chief handrd in by Witness: —

1. The Witness has been lecturer on Agriculture
and Agricultural Hook-keeping since 1910 at the West
• otland Agricultural College, Glasgow, and, by
permission i.f the Governors of this College, ho is
•misting the National Farmers' Union in the pre-
paration nf its evidence upon costs of production.
Hi- h.-n had aOMkknkll experience in farm costings
work; i» a farmer's .tun and has a thorough knowl.-.lg.'
and experience of practical farm work and manage-
ment.

Hie Willie** appears for, and on behalf of, the
National ' I'nion.

:l ' "il Farmers' Union has, so far as cir-

mitted, end, •. iv, , iirc,| to ensure that tli"
statement^ nf cost* should be drawn up a. r,,i ding in
* uniform pl.ui. -n that comparable results might be
>bUiirod from various district*; aU, that only reliable
and bond pdr «tatemenU should be presented to the
Commission.

4. Tho Union prepared a series of Schedules (see
Appendix IV.. Part A) sotting out tho constitii' n«
item* that should He dealt with in the preparation
of statement* of oosU for various agricultural pro-
ducta.

guncy of the season that you will only get 2 quarters.

11.787. Do you suggest that this season is a poor
wheat season?— Certainly. \\ .• ,ue decidedly under
the average. All the returns show that.

11.788. You also stated that you wanted this with
a free market. Do you suggest, therefore, that you
are to have the full play of tho market when prices
are up, and then to be guaranteed when prices come
down, and to be guaranteed at a point which shows
a substantial profit?— If we had a free market next
year, we should ask for no guarantee whatever. That
was my answer; that I would be prepared to take
the free market.

11,788. I think you gave one answer, a minimum
price with a free market? — That is for the future
policy, but not for next year.

11.790. When you state that farmers can get on very
well under any policy, do you suggest that you are
speaking for tne general body of farmers in that
respect?— I can only say that this has been before the
Council, and has been approved by the Council of the
National Farmers' Union.

11.791. Would you agree that there has been a
demand for guarantees?— Certainly, there has been
a demand for guarantees. There" is a demand for
guarantees.

11.792. Could you tell us where that demand has
come from? — From the general farming body.

11.793. Therefore, this statement that they are not
seeking it as they can get on well under any policy,
would not represent the general mind of the fanners?

No. not that. There is a demand for guarantees
because, as I have affeady stated to this Commission,
we have been put out of joint by the war, and by
the demands made upon us by the Government.
That is my answer.

Chairman : We are very much obliged to you for
your very interesting evidence.
wUhdr«vt.)

N.D.I)., C.D.A., the National Farmers' Union,
and examined.

The-,- were sent, to the Committees <of tho County
Branches or the. I'nion with a request that representa-
tive farmers, who would be able to put forward state-
ment- of costs of production based on these lines,
should bo approached, and that from their record-
er by a process of estimation, draft statements should
be prepared. The Witm-tw the,n undertook a five
weeks' tour through M-l.vt.ed districts and met the
farmers who had been invited to prepare statement-
of costs, and collected the statements. The Vnion has
been heavily handicapped on account of the shortm---
of time at its disposal, but. it is able to present •
200 statements of exists obtained from various parts
of the countryf. A summary of tin-so is also set out.

5. The statements submitted have all been sub-
jected to a very careful scrutiny, and only tlm-c 1
upon considerable detail have been accepted. The
farmer, in each case, has been asked to give explana-
tions of any figures which differ much from the
normal, and every figure put foiward is submitted as
honest and l>t>inl )i<lr in eycrv respect.

6. The statements have been taken from individu.il
farmers farming holdings of various sizes and of
various grades of land, and the <|uestion at once M
how far they can be taken as repr. sentati\c of the
costs for the whole country. I'pon this point the
Union is of opinion that the evidence has been ob-
tained mainly from the better and more skilled class
.if farmers. This condition must be kept in mind in
attempting to draw from the statements conclusions
applicable to the whole country.

7. The following Appendic.* are- annexed! :

A.- Principles followed in tho preparation of the
Statements of the Cost of Production of
the various agricultural staples.

B.— Summary of the Statements of Costs, with
observations.

C. — Detailed Statements of Cost of Production.

D. — Memorandum on the basis for calculation of

mamma] values in milk costings.
[Thit concludes the evidence-in-chief,]

t 8re Appendix No. IV.

MINUTES OF EVIDENCE.

23 September, 1919.]

MR. JAMES WYLLIE.

[Continued.

11.796. Mr. Green: I suppose you are here to-day
on behalf of the National Farmers' Union to answer
questions with regard to costs and balance sheets? —
Yes ; with regard to costs only.

11.797. Only costs. You are not empowered to
answer any question with regard to policy? — No, not
at all.

11.798. You have in paragraph 7 : ': ' C ' detailed
statements of cost of production." What we should
like to know is whether these are real costs or esti-
mated costs? — In answer to that, I* would like to
point out that in the introductory statement it is
stated that farmers were approached to put forward
statements of costs of production either from their
records or by a process of estimation. I might say
that, as you are perfectly well aware, there are only a
very small number of farmers in this country who
ha vi.' been keeping actual records from time to time
of costs of production ; and further, that if we had
limited our investigation simply to those farmers,
we would not have been able to get much informa-
tion. We were absolutely forced to fall back upon
a process of estimation, BO that the statements are
partly based upon actual records and partly upon
estimates.

11.799. What proportion are actual records, and
what proportion are estimates? — The majority cer-
tainly are estimates. I would not like to say just
off-hand what proportion it is ; but I think you will
find in going through the detailed statements that
wherever the statements aro based upon actual re-
cords that is stated.

11.800. Are any of these statements made from
field operations; that is, field costs' time put down
on the labour sheet, and so on? — Yes, in certain cases
they are.

11.801. What is the proportion out of the lot? —
As I say, I would not like to say off-hand ; but a small
proportion.

11.802. A very small proportion? — Yes; I would
even say a very small proportion.

11.803. Then, are you prepared to answer any ques-
tions with regard to — I do not know whether you call
these costs or balance sheets? — Yes, I call them costs.

11.804. For instance, there is the statement with
regard to sheep, Appendix IV, Part B (/)• There is
an extraordinary deficit in all these accounts on
sheep, is there not? — I think you have used thi>
proper word, " extraordinary " : I admit they are
extraordinary.

1 1,805. Were these particular farms selected in any
way? — No, they were not

11.806. I see they are mainly pertaining to the
southern counties, Hants, Wilts, and Dorset? — Might
I say that in the course of my investigations I have
discovered that there is a very strong feeling in the
southern counties of England that arable sheep farm-
ing is very unprofitable, and these particular cases
were submitted with a view to substantiating the
farmers' opinion with regard to the profitableness of
arable sheep farming.

11.807. So that there is a kind of special pleading
on these accounts about sheep ; that is to say, to prove
the farmers' point about arable sheep farming on
these particular farms? — I would not like to put it
that way. The farmers have a certain opinion; but
there has been no attempt whatsoever at putting
forward figures simply to prove that opinion.

11,80.". Did you examine all these accounts very
carefully'' In each of these cases I did.

11.809. I suppose the losses are, more or less, esti-
mated?— You will notice I do not call these losses;
I call these really deficits, and, as I have explained
in a note in one of these cases, it is very diffi-
cult to say exactly what is the loss attaching to
sheep farming on such farms, because of the difficulty
of saying exactly what proportion of the cost of
growing roots should be charged against the sheep,
and what proportion should be charged against the
following corn and other crops.

11.810. Turn to the Sheep Account No. 3, on Farm
10, (A pp. TV. Part C), this one, which has the large
deficit of £2,272. This land is in Hants. Is not this
an extraordinary amount to charge for aftermath,
C'i l">s. per acre, £391 10s. ? — I am quite prepared to

admit that that seems to he a high figure to put upon
aftermath. It was so high that I asked the farmer a
special question on that particular point. His answer
was that he calculated it on the basis of about 15
cwts. of hay as a second cut. He valued that 15
cwts. of hay at the market price.

11.811. Was he a tenant-farmer? — I could not say.

11.812. He did not have to pay this as rent or
anything like that? — No, it is not rent. You will
find that that is rather an exceptional case ; it is
the only case in which the aftermath has been esti-
mated in that particular way. But you can quite
well understand that to a certain extent I have to
put forward the farmers' own particular opinions. In
many cases I have been able to get them to modify
their opinions in accordance with what I thought
was right.

11.813. In this particular case you did not get the
farmer to modify this amount? — In this particular
case he thought that that was the fair way to take it.

11.814. It seems to me rather a case of estimating
profits on hay and then charging it against the sheep.
I see in several of these accounts you have charged
7s. 6d. per acre for hedging and ditching. Do you
not think that is a very large proportion to charge
against the cost of production? — In certain cases I
consider, from the information which has been put
before me, that it is not a bit too high.

11.815. Do you think the farmers really expended
that amount on hedging and ditching? — In certain
cases I have no hesitation in saying that 'they did.

1 1 .<16. Take the case of the owner of a 300 acre
farm, that would mean his spending over £100 a
year on hedging and ditching? — In certain districts
they do it and in others they do not. I think in
certain cases, if you look through the accounts, you
will find that nothing like 7s. 6d. an acre has been
charged.

11/817. I know, of course, that the hedges and
ditches are in a very bad condition at the present
time, and I suggest to you that they have not been
spending that amount of money upon them, and,
therefore, that it must be an estimate? — I agree it
has been estimated.

11.818. Mr. Thomas Henderson: There is a point
in the examination of Mr. Donaldson that I would
like your view upon. He gave it as his opinion that
about 40 per cent, of the expenditure in farming
was due to the cost of labour, and he referred us
to you for details. First of all, do you agree with
that estimate of his? — I cannot say at the present
stage exactly whether 40 per cent, would be a fair
proportion to charge for labour or not, taking the
farms as a whole. All I am prepared to say is that
what may be in Mr. Donaldson's mind I cannot say,
but what may have been in his mind was that in these
analyses of costs, taking the. crops all over, you find,
roughly speaking, that about 40 per cent, consists of
man and horse labour.

Chairman: I think Mr. Donaldson said that those
particular figures applied to his own farm, and he
referred to Mr. Wyllie on the general question.

Witness: May I say that is one of the special
points we hope to bring out in our analyses of the
results in connection with the balance sHeets.

11.819. Mr. Thomas Henderson: I see you include
interest on capital in your costs of production. In
defending that method, I think you say that in the
opinion of most economists that is a fair charge? —
Did I say in the opinion of most economists?

11.820. Yes, your actual words are : "In the opinion
of most economists the cost of production must also
include a charge for interest on working capital and
a proportionate share of the expenses of manage-
ment "? — What was in my mind at that time was,
that in the opinion of most agricultural economists
that was so.

11.821. You admit you were referring to agricul-
tural economists? — Yes.

11.822. That is quite a different thing, as, of course,
you know ? — Yes, I agree.

11.823. I wanted to know who the economists w,ere
that you referred to. Of course, there are some agri-
cultural economists who say it is not a fair charge? —
Certainly.

94

ROYAL COMMISSION ON AGKICULTUKE.

M Srplrmbrr, 1919.]

MR. JAMES WYI.UE.

[Continued.

11,894. You take the contrary view; you Bay it is a
fair chargeF — I do.

1 1, -'.'">. Woulil Mm mi ml elaborating; your grounds
for that belief if' it u not too big a task!'— It is rather
•• big tank to exulain in any detail. I dp not know
whether I should be in order in attempting to doal
with that.

11,836. 1 think it would be desirable. I personally
hold the contrary view.

II. --.'7. r/niirni'in : If it i-un b«» answered shortly? —
I would like to say, in the first place, in answer to the
question, that I "know perfectly well the views of
ordinary accountants on this subject, but I would also
liko to say that, from what f have read of accounting
in America, there are two distinct schools of thought
in that country even aa regards industrial costings.
I hen- is otic M-hool which holds strongly that interest
on capital should be included. The larger school, I
admit, holds that interest on capital should not be
included in costs. On the other hand, if you take
agricultural cost accounting, you will find, I think,
that so far as America is concerned and so far as
Germany is concerned the majority of the authorities
agree that interest on capital is a fair charge. If
necessary, I could quote the authorities here.

11.828. Mr. Thomas Henderson: Of course, you
admit that it is very largely a debatable point:-'
Yes, I admit that, but what I was going on to say « M
this: I want to make it quite clear Unit I do not
include interest on capital with a view to increasing
the eoste with the object of demanding a higher price.

11.829. Of course, we can make the adjustment our-
selves?— What I want to make quite clear is whether
we include or exclude interest on capital it will not
affect the selling price. There is an impression that
we want to put in interest on capital in order to make
the costs as high as possible with the object of making
out a demand for a higher price. That is not our
object at all— that is not my object.

11.830. I see also you include a proportion of the
cost of management P — Yes.

11.831. Do you think that is in the same position?

No, I do not; I hold most emphatically to the view

that YOU do not get the full cost of production unless
you include a proportion for management. I quite
agree that the question of interest is a debatable
point, but I will not go so far with regard to manage-
ment; I do not hold that that is debatable at all.

11.832. You know that is not the orthodox economic
view — I am not on agricultural economics just now,
but on ordinary economics. You are aware of that
of course? — In a general way, I am.

11.833. If a man is a particularly skilful manager
he will get a larger proportion of profit as the remit
of his industry. You are putting a certain dofinite
charge to i*. What would you call the extra due to
his management? — So far as I can see on this ques-
tion of management the farmer is entitled to get
in manager of the farm a reasonable salary, meaning
by that such a sum as he would require to pay to a
competent manager. You must keep in mind in
this connection that you have a certain number of
farms in this country which are run hy salaried
managers, and it seems to me that if you want to
pnt all farms on a common basis you must allow the
farmer something as manager. Apart from that par-
ticular question I do not think that you can say that
you have included the whole cost of production in
your cost unless you make some allowance for the
farmer's management.

11.834. You are simply taking an element of equali-
sation over farms generally. How dn you charge the
oeta and the hay? — I have consistently charged thorn
at mnrket price lew the cost of marketing.

11.835. Of course, that is another debatable point '-

I admit that

11.83B. Take the analogy- T do not know whether
vow will admit it is a close one or not : Say an iron
firm take* over a roal mine. doe« it charge itself
with coal at the market price in HR amount*?- T do
not know.

11.837 Do you think it u likely that they doP— I
do not know.

11.838. Would such a firm not he getting a yrry
important raw material at a lower price than the

.market rate, and would it not thereby be itn-t.
its profit? — It is very immaterial so far as the
farmer is concerned whether he charges these things
.irket price or at the cost of production ; it will
not affect his total profit. But a farmer to my mind
wants to know which system of farming is going to
bo the best from a financial point of view.

11.839. Mr, Prosier Jones: I did not quite catch
whether you said with regard to the cost of labour
that 40 per cent, went to labour in 1918? — No. What
I said was that we hoped in the second stnge of
our inquiry to bring out clearly what proportion of
the total cost of running a farm belongs to la'our.
But I would point out that in these analyses of the
cost of production of crops it so happens that man
and horse labour together constitute about 4<> per
eent. of the cost, taking it roughly.

11.840. Would there be any difficulty when you
tabulate these figures, in giving us the proportion
paid to labour in the year 1914 as well? — You mean
in connection with the balance sheets?

11.841. Yes. When you are comparing thes*
figures of the cost of labour in 1918 could you also
give us the cost of labour in 1914? — Yes, we intend
to do that, certainly.

11.842. In connection with the variation in the
rents could you tell us from your observance of the
accounts whether the higher rented farms yield pro-
portionately higher crops?— No.

11.843. You have not got that information ? — I
have not seen any direct relation between the rent of
the land and the yield of the crops at all.

11.844. That would be very useful to us if you
could get it, and to know whether landlords are
justified in charging £2 or £3 an acre more rent
unless the yield also is proportionately high ? — Of
course, rents depend not altogether upon the yields
hut also upon the money value of the fi-np.

11.845. Mr. Lennard: In arriving at your charges
for horse labour I notice you charge for the oats the
horses consume at market price less cost of market-
ing?—Yes.

11.846. Supposing the selling price of cereals in
general fell 20 per cent., what difference would a
2-1 per cent, fall in the price of oats make in the cost
of growing wheat? — I would not like to say off-hand,
but I should say that it would be quite possible to
make such an analysis from the figures which we
have on the cost of horse labour. What I mean is,
we have a good many statements showing the cost
of horse labour, and these statements show the
amount of oats which are included in that cost. It
would also be possible in our analyses to show vhatt
percentage of the labour consists of horse la) our and
what percentage consists of man labour. It would be
possible, but I have not done it.

11 .847. The some consideration of course- applies to
seed ?— Exactly.

11.848. Then there i« also the question of imported
fertilisers and imported feeding stuff's. Of course
the relation is not so direct there, but if any fall in
freight rates brought down the price of imported
cereals you would expect it also, would you not, to
bring down the price of imported fertilisers and im-
ported feeding stuffs? — Naturally.

11.8.10. Can vou tell us whether the freight forms a
larger or snmller proportion of the cost of fertilisers
and feeding stuffs than it does of cereals? — No, I am
afraid I rould not tell yon.

11.860. Supposing fertilisers and feeding stuffs fell
in price that would obviously red wo the cost of grow-
ing cereals? — Obviously.

11, 851. Would it he possible for you to work these
figures out for us and give us an estimate of the
percentage decline in the cost of product ion of wheat
which would follow from a given percentage decline
in the world selling price of ceronls both in regard to
the directly affected requirements, such as oait* and
• . M and those less direetlv affected, such as feeding
stuffs and fertilisers? — I should be only too glad <<>
try to do tha*. I may say I thought of making MI--II
.in estimate for the future, but T rather thought that
that was not my business.

MINUTES OF EVIDENCE.

95

23 September, 1919.]

MR. JAMES WYLLIE.

[Continued.

11.852. I think it would be of great help to the
Commission if you would do it? — It would be only my
own opinion on the matter, and I do not know that
would carry very great weight. I have not sufficient
information at my disposal to enable me to say with
any surety what the fall in freights is likely to be;
that is one of my difficulties.

11.853. I quite realise that in regard to those com-
modities which are affected by changes in the rates
of freight the estimate could not be anything like so
near as in regard to the oats and the seed. But if
you could give us the two figures separately, the one
more certain and the other more hypothetical, it
would assist us very much? — I see your point, and I
will do my beet to get it out for what it is worth.

11.854. I should be very grateful if you will? —
Would you mind repeating exactly what you would
like me to do?

11.855. What I really want is as much information
as we can get as regards the degree to which the
cost of producing cereals would fall automatically
if the selling price of cereals fell? — I follow.

11.856. Would it be possible for you with regard
to these analyses of costs to break up the percentage
of total cost allotted to man and horse labour, so that
we can see how much is due to each of those elements?
— I have already attempted to do that, but I dis-
covered that it was a much bigger job than I expect-
ed. I was so pressed for time that it was absolutely
impossible to get it completed. I have it in hand as
a matter of fact, because I recognise the importance
of having that division made.

11.857. How soon do you think you will be able
to supply us with that? — Unfortunately my time is
not my own these days, but I will do my best to get it
out as soon as possible.

11.858. Mr. Nicholli: In connection with Farm 64
(App. IV., pt. C), have you any evidence from any of
the smaller cultivators in Lincolnshire under the head-
ing of Potatoes? — Unfortunately not. It has been ex-
tremely difficult all through to get any evidence from
the smaller men. We have done our utmost to get
such evidence, but as you know perfectly well it is
very difficult. If we had had more time it would
have been possible to go and make a personal investi-
gation on the spot, and we might have got such evi-
dence, but so fax we have failed.

11.859. With regard to dykes, I notice that where
dykes come into the accounts they have put down
25 chains at 6s. a chain, to be cleaned out every four
years. Have you any evidence that these dykes
were cleaned out every four years at the rate of 6s.
a chain? — With regard to that item, in the case of
this particular farm I do not think that this work was
done at all.

11.860. Then it is an estimate really of what ought
to be done? — Yes.

11.861. My experience of Lincolnshire and other
districts where there are dykes is that it is a much
longer period than every four years before the dykes
are cleaned out? — I do not think you will find that
particular item comes into the costs which follow
at all.

11.862. Also with regard to the laying of hedges,
7s. a chain is allowed, and it is assumed that those
hedges would be laid once in five years, and that
they would be trimmed every two years. I wonder
whether anybody's experience of hedging is that
hedges want laying every five years? I do not want
to go into the whole thing, but those two items alone
show to me that, at least those two items are over-
drawn?— You will notice the note just below, that
although that estimate comes to 3s. per acre per
annum, based on the figures which are given, only
2». per acre has been charged. I think the farmer in
this case realised that his details were rather over-
drawn, and he did not charge the full 3s., he only
charged 2s.

11.864. That is for the hedging?— For what are
called fpncing charges.

11.865. Mr. Parker: In Part B,» where you
give the summary of the cost of production, I see
that the cost per acre of wheat varies from £11 Is. 5d.
to £23 3n. 6d., and that the cost per quarter varies
from 62s. 9d. to 124s. lOd. What are mainly the

chief causes for these very large variations in the
cost of production? — With regard to the cost per
acre you will find that it depends very largely upon
the way in which the land is treated.

11.866. I am alluding to the 1918 figures? — Taking
the cost per acre in the case of the highest cost,
£23 3s. 6d., that was on a highly rented farm where
everything was being sold off. The costs of manuring
were very high, and you will notice in that particular
case the straw has been credited at £3 per ton because
in that case both the grain and the straw were sold.
That cost includes not only the cost of marketing the
grain, but also the cost of marketing the straw.
With regard to the lowest cost, that is on light land
where the cultivations, of course, are very much
lower, and the manuring is considerably lower.

18.867. The costs of production varying to such an
extent as they do will not be a very sound basis for
founding any recommendation upon with regard to a
guarantee, will they? — I agree that when you see
very large variations in cost of production, taking it
per acre or per quarter, that one is somewhat at a
loss to know exactly what line to take.

11.868. It seems to me these costs are eo wide that
they cannot form any proper basis upon which to
make any recommendation? — I would like to suggest
that if you are considering the cost per quarter the
only possible line that you can take is to exclude the
very highest. If you take the very .highest cost,
the 124s. 10d., that was quite an exceptional case,
and that case I should rule out at once. You may
also find at the other end certain costs which are
low for some particular reason. I should also rule
those out, and if you rule out the extremes at either
end you will find after doing so that the variation
is not so considerable.

11.869. Of course, these costs of production are
greatly affected by the quaJilty of the land and by the
ability of the farmer, and many other things? — Very
largely by the ability of the farmer.

11.870. Mr. Smith : Having regard to the figures of
yields, are they estimates or actual? — In certain cases
they are actual yields based upon figures of threshings
which were actually put before me. ' In other cases
with regard to 1919 crops, of course they can only be
estimates. You will notice that in a good many cases
nothing has been put in the yield columns at all. In
these cases I was not able to satisfy myself that the
farmer was in a position to put forward reliable
figures.

11.871. Have you formed any opinion as to the class
of soil that gives the best results in cereals? — What
do you mean by the best results — as regards yield per
jicre?

11.872. Yes? — It is almost impossible to "say. I
should say that much more depends upon the treat-
ment of the land than upon the nature of the land.

11.873. Would you think that sandy soil would give
the best yield per acre? — Certainly not.

11.874. Can you just explain to me how it is in Part
B, section B* in your 1918 barley crop the Somerset
siindy soil gives an average yield of 36 bushels per acre,
which is four bushels above the next one and consider-
ably above the average for the whole? Also in regard
to the 1919 crop in the case of the Berkshire sandy soil
again, apart from Dorset, you have got the highest
yield per acre? — Of course everyone knows that sandy
soils are typical barley soils, and that you do get the
largest crops of barley on good sandy soil. You used
the term " cereals " and now you are speaking par-
ticularly of barley.

11.875. Do you suggest this result would follow? —
Which result?

11.876. That in a sandy soil you would get the best
yield of barley? — If it is well treated.

11.877. Almost the same thing applies in the 1919
crop of wheat. It is true it is after a fallow. In
Berkshire sandy soil the average yield is 32, whilst the
average yield in Lincolnshire is only 27. I should
have hardly thought that Berkshire sandy soil would
have been a better wheat-producing medium than
Lincolnshire soil? — I hope you will bear in mind that
these are particular cases and that other factors

•besides the soil affect the yield.

* See Appendix IV.

96

ROYAL COMMISSION ON AGRICULTURE.

23 Stpttmbtr, 1919.]

MR. JAMF.S WYLUK.

11.878. The toil has been Tory much emphasised
her* by farmers P— I do not know what f armors hare
been doing here.

11.879. They are always pointing out to us the diffi-
culties they hare in these sandy soils P— Of course
there are sandy toils and sandy soils.

1 1 >SQ. I notice the same thing applies in regard to
mangolds, that the average yield in Part B section E*
is the highest on Somerset sandy soil again. One is
rather interest**! in these figures in that respect, be-
cause we hare always had the farmers lamenting their
hard lot where they get these sandy soils P — In taking
that case of mangolds, you will notice that the cost
per acre is £29 6s. 6d. That indicates at once that
it must have been getting specially good treatment in
some shape or form.

11.881. Even then it is not the highest. You have
got one as high as £31 and you have another one £29
17s. Id. in Hants. These figures hardly harmonise
with the previous statements we have had in regard
to the class of soils which farmers have to deal with.
Then as regards potatoes, in so far as Lincolnshire is
concerned, I am rather surprised that Lincolnshire is
not more prominent. I see there is nothing in 1918
for Lincolnshire, which is a very big potato-growing
county, and in 1919 I notice under that column the
average yield is less than the average for these other
counties. I always thought that Lincolnshire was
very prolific in its production of potatoes? — I have no
doubt yon are thinking of south Lincolnshire. This
particular case happens to come from north Lincoln-
shire, from the wold land.

11.882. You have no figures in regard to south
Lincolnshire? — No, unfortunately we have not.

11.883. .Sir William Ashlry : I should like to ask you
one question which is not really of very great im-
portance for our purpose, but is of interest from the
accounting point of view. I see that in your instruc-
tions in Part A Sch. D* and onwards, you suggested to
the farmers that they should enter something for
interest and something for management for every kind
of produce. Did they as a matter of fact do that, or
did you in the office add 5 per cent, for interest and
something for management? — I should say that in the
majority of cases farmers feol verv strongly on this
point. "They feel very strongly that costs are not
complete unless they include something for interest
and something for management.

11.884. But as a matter of fact, they did themselves
put down figures for those two items? — In the ma-
jority of cases whore they put a statement before me
they had included it. They were uncertain in some
cases as. to how to get at what charge to make, and in
many cases I discussed the matter with thorn before
arriving at what particular charge to make for in-
terest. They were not sure as to how to make the
charge, but they felt very strongly that there should
bo a charge included ; that is the position.

11.885. Quite BO, and you advised them that 5 per
cent was a reasonable charge to make? — I took that as
being a reasonable charge for interest on capital.

1 1 .*"*6. Have you got any grounds for that? — My
reason was that 1 considered that if a farmer has
£1.000 of capital, ho is entitled to get such interest
ft' he could obtain bv investing that £1,000 outside the
farm altogether. That is why I took this figure of
5 per cent. n» being a reasonable amount to charge.

- -7. To covor the rate of interest on a safe and
untroublesomo investment? — Yes.

11, "88. Therefore, before the war you would have
recommended something like .'<{ or 4 at most, instead
of 6 per cent.? — I recommended 3J per cent, before
the war.

1 1 ,RR9. Leaving unducussed the question of whether
interest should be charged or not — because after all it
does not really matter — you have charged this interest
only on the outlay ad set forth hen- for instance, on
wheat No. 1, Farm No. 1* — that is to say, you have
charged it only on what used to be called thn circu-
lating capital employed ; you havo not charged it on
thf fixed rapit.nl?-. Of course interest on capital has
been charged in arriving at the cost of horse labour
in most cases, and it has also been charged on imple-
ments in arriving at the charge for implements in
most case*.

11.890. So that, in one way or another, you have

included mien-tit on all the capital invested? — Yes, I
reckon that 1 have.

11.891. With regard to management, were they in
the same perplexity as tiny \\cro in respect of in
tcn*t. Did they consult you as to wlrit would \f
it fair charge!' In some cases the figure which tho\
put in for management was, in my opinion, extra-
ordinarily low. In other cases it was extraordinarily
lnizh. and in neither of those cases did I accept the
figures : they have been modified to that extent, after
discussing tie question with the farmers.

11.892. It looks as if, from Farm No. 1 and such
other examples as I have observed, you have roughly
charged £1 an acre for management? — On the average
it will not work out quite so high as that.

11.893. What principle did you adopt? — The basis
which I took was to allow for management, about £300
per annum on an average 300-acre farm — that was £1
per acre — but part of that i'.TOO was allocated to live-
stock and only the remainder was distributed over the
crops. So that if we were charging £300 on a 300-acre
farm wo would not be charging £1 per acre against the
crops but something less according to the way in
which the farm was run.

11.894. Yes, but how did you get that figure in
your own mind. Is that the market value of the
services of the man to manage a 300-acre farm? — My
idea is that if you wanted a man to take full charge
of an average 300-acre farm — I mean a mixed farm —
you would require to pay an inclusive sum of rent
of about £300. It might be £50 less or it might be
£50 more, according to the nature of the farm, but
that was my sort of standard ; it is difficult to be any
more precise than that.

11.895. Based upon your impression not of whai
you ought to pay, but what, as a matter of fact,
you have to pay? — I would consider from what I
know that managers who are in full charge of farms
of that size and of that kind will be getting at the
present time an inclusive sum of round about £300
per annum.

11.896. If you look at farm No. 3,* in the
second column I see you put: " Management, say,
£300 over 255 acres " in that particular case? — Yes,
in this particular case it was a farm which was
worked very intensively. You have happened to
strike upon one which is perhaps rather exceptional
in this particular connection. This particular farmer
has had a college training. He has a B.Sc. in Agricul-
ture—and naturally ho values his services rather
higher than the ordinary farmer would do. That i«
his own valuation in this particular case.

11.897. Did tho majority of the returns actually
give a figure for management? — The majority cer-
tainly did.

11.898. Would the average of that majority be
approximately the same as your £1 an acre? — No;
in the larger farms in a good many cases it was put
in as low as 10s. per acre, and then in Rome cases

rs are rather strong on this particular point,
that it was unfair to charge the same amount for
management to, say, roots as to potatoes, because
they say potatoes require much more management
than roots, and they attempted to put a larger amount
against potatoes and a smaller amount against roots.

11.899. But in every case where they charge what
seemed to you far too little, before altering the figure
you havo corresponded with them and gained their
assent to the larger figure? — Certainly. I have either
seen them personally or corresponded with them a*
you say.

11.900. So that you have been engaged in educating
them as to what they ought to charge for manage-
ment;- Well, yon can put it in that way, I suppose.

11.901. r/Kji'rmuri : -You mentioned interest. If you
will kindly look at wheat No. 1 Farm No. 1» you say
there : " Add interest at 5 per cent, on £935 7s. 6d." ?
—Yes.

11.902. That is the total cost of growing 100 acres
of wheat in 1918?— Yes,

11.903. You add 5 per cent, interest on the cost? —
Yes.

• See Appendix IV.

MINUTES OF EVIDENCE.

97

23 September, 1919.]

MR. JAMES WYLLIE.

{Continued.

11.904. That is not the capital of the farm?— On
the outlay I think we call it.

11.905. You answered Sir William by saying that
it was interest . upon the circulating capital plus
interest as you mentioned on horse lahour? — I con-
sider that in a farm you have a certain amount of
fixed capital in the way of horses and machinery and
so on, and then you have your circulating capital.

11.906. Still this charge is not upon circulating
capital, it is upon the cost of the crop ? — Of course,
roughly speaking you may say that part of th" cost
consists of circulating capital.

11.907. I do not wish to cross-examine you. I
merely want to get what in fact you had in your
mind in answering Sir William. Then if I may just
refer you to the tractor account. Farm No. 1,* again
on the subject of interest, you observe that you charge
interest upon the tractor on the left-hand side of the
account. It is in " Overtime '' tractor account for
2 years You charge interest on £350 at o per
cent., £17 10s. Then you credit the account
with the work done for this particular farm.
First of all you charge interest on the total cost
of growing the 100 acres. £9.3.5 7s. 5d., and you
have also charged it on an item of that cost? — That
question has been raised, and I have considered it.
I have worked it out for my own satisfaction, and I
have come to the conclusion that where you are
charging interest on horses and interest on machinery
n-. we have usually been doing, if you take about
5 per cent, on one half of the outlay on the growing
crops, you arrive at a total figure which is about
equal to 5 per cent, on the total capital in the farm.

Chairman: I will not carry the question further
because it seems to me you have charged interest on
the total cost and also charged interest on an item
or items in that cost. I will leave it to some other
Commissioner to deal with the matter.

ll.fX'K l>r. /'••>/./'•<•: You have already had your
attention called to the very wide differences in the
costs of production quite generally. We understand
that these statements are presented to us in order to
help us to form an opinion as to the cost which must
bo guaranteed in order to protect the producers
against loss. I think you recognise that as they
stand they carry us a very short way in that direc-
tion P — I recognise the difficulty.

11.909. Can you make any suggestion to help us in
that respect? — I am sorry to say I cannot.

11.910. I have no doubt it occurred to you your-
self in presenting these figures that they really do not
help us very much as they stand. How do you account
chiefly for these variations? — I think I have already
tried to explain that. The variations are very largely
due to local conditions in the, way of the treatment
of the soil and the ability of the farmer. You will
find also that the weather has a certain effect. You
may find that the weather is much more suitable in
a certain district in a particular year than it is in
another district. You may find that the seed time in
one district is favourable and in another district in
the same year it may be unfavourable. Those factors
may make a certain difference in your cost.

11.911. Do vou believe that these causes of, let us
say, abnormal! v high cost shift from place to place to
anv considerable extent? — I should say they do.

11.912. Will you let us know what has led vou to
form that, opinion? — From my own experience I think
you will find it .is 90. If you take two adjoining
farms you might find in the case of one farm in one
vfnr that the cost will be higher than in the case of
the other and in the next year it may be the other
wav round.

11.913. On account of seasonal difficulties pressing
more hardly upon one than upon the other? — It is
what the farmer would call hick.

11.914. My object is to find out whether, in your
opinion, averaging would help us at all You will
agree that averaging is a very useless method for
guarantee purposes, but do you think in relation to
crop-growing the movement of the difficultv year by
vear from one district to another would make averag-
ing of any practical value? — No, I am afraid that
factor in too small to make any material difference.

11.915. The difficulties really are pretty permanently
localised? — I am sure of that.

11.916. You suggested that a certain farm — if I
remember rightly it was No. 26* — should be excluded
from the calculations. On what ground was that ? — In
this particular farm the wheat crop, which was costed.
was taken after bare fallow. It was heavy land, and,
of course, the cost of the following was very high. A
considerable part of that fallowing had to be charged
against the wheat and the average yield was com-
paratively low, so that you get a very high cost pt>r
quarter.

11.917. That is a very common element in the cost
of wheat prodxiction, is it not — a proportion of the
cost of fallowing? — Certainly, but in thii case I think
you will find that the conditions were rather abnormal.
I thought this particular case might be interesting.

11.918. I am taking this case just in order to try to
get at any views you can put before us as to the cor-
rection of these estimates? — With this particular case
it was very poor clay land in Essex which was taken
over by a certain farmer. He has been working it for
a number of years back, and he has been sinking a lot
of capital in it in a way of liming it. mole-draining
it and manuring it. He admits himself that he is
growing wheat at a loss, but he is getting a return for
his draining and his liming and his manuring from
other crops, principally hay and peas. That is why I
mark this case as being exceptional as regards wheat ;
I thought it might he interesting, out I consider it is

'of no value.

11.919. Would you consider that a mistake is being
made in cultivating wheat on this land? — It is im-
possible to grow these other crops, I suppose, con-
tinuously.

11.920. That would be your answer: that wheat is
an essential element in the rotation even if it is
cultivated at a loss? — Yes. even if it is cultivated
;it a loss; that is the farmer's own impression.

11.921. In an exceptional case like that the price
of tlie wheat would really be a very small element
in the whole conditions? — Exactly.

11.922. Are there any others of these cases that you
regard as very exceptional ? — No, that is the only one
from the cultural point of view ; there are one or two
rases wTiere the crops had been weathered at harvest
and the return of course was very small.

11.923. You have priced nil these crops ns if they
had brought the full price? — Yes, that is so.

.1 ,924. They have not been put in at what they
actually sold for but at what they would have sold
for if they had got the full price? — In certain cases
we have put down what was lost.

11.925. It is mentioned in one case?— -I think it
ought to be in in two cases.

11.926. I see a mention of bad weathering in two
cases. In those cases the amount of the return was
reduced, was it? — Yes. These were put in as instances
of one of the risks in cereal growing ; that was the
point in putting these in.

11.927. I see you have credited the straw in each
case at £1 a ton"? -Yes.

11.928. Whet was the basis of that?— We took that
a» the standard Jtfter very careful consideration. We
wanted to arrive at something which would bo fair
between the crops on the one hand and the live stock
on the other.

11.929. You are assuming that the straw was con-
sumed on the farm? — Yes, and in cases where the
straw was sold off we have credited it at a much
higher sum — £3 a ton, I think.

11.930. Which was the controlled price, if I re-
member rightly? — We did not credit the crop with the
full market price of the straw ; we assumed that there
would be some profit on the straw if you were coming
to results. We wanted to put in something which
would allow a certain profit on the straw as well as on
the grain, because in these cases the straw is grown
for profit as well as the grain.

11.931. So that really there is no element that you
can fix upon which would help us in finding any
common measure for these prices, or any basis for a
recommendation of a guarantee? — I find it extremely
difficult to generalise at all.

• See Appendix IV.

y«

linVAl. I'.iMMlSSlM.V ,,\ Al.ltlcn.TfUK.

, 1919.]

Mi: JAMES WYI.UE.

nurd.

11,989. Of oourte even on those figures, leaving out
your t-xtromo CBMO, they run I'nnn til!*, to 108*. h — Of
courao, M I have «aid before, 1 think that tin- only
poxible guido one can got from tip.-. particular
figure* is to leave out the extremes at either ond unit
then take the average of the others on a fctundard.

11,93;). Then you really do come back to averaging!'
— Yec, you mu.st get some figure as a standard, I
would not cnll a nn average.

11. :'.(!. I understood you to say that :u. raging was
not the propor principle? — It would nut iieij
directly. What I mean is, you could not take' an
average from these figures and tal.e that as the basis
for iixing prices; you would have to make some
allowance.

11,930. Would you develop what it is you do suggest,
because I am afraid I do not follow? — I am sorry
I cannot quito sec my way through this. Von would
get an average from these farms where tin- manage-
ment is, I consider, better than in tin- average of the
farms. You would got an averngo from theee farms
which would only apply to farmers who would all ho
classed "5 per cent, and ovi»r as regards management,
and you would have to make some allowance for the
fact. What allowance you would have to make I
would not like to say.

11.936. So that really we are a long way from any
costings basis in these figures? — I do not quite follow
that question.

11.937. These figures do not give us anything that
we could call a costings basis. We should have to
mak« all sorts of allowances and discriminations, and
the ultimate result would depend very much more upon
these allowances and discriminations than upon tho
figures themselves ? — Yes, and I submit you will always
have to do that.

11,933. You mentioned a point about what I was
going to ask you : you said that -these farmers were
above the average of the country. I suppose you have
had a good deal of personal contact with these
farmers? — I think I can say I have met the majority of
them.

11.939. You are accustomed in your ordinary work
to be a great deal in touch with and in communica-
tion with farmers? — I am.

11.940. You have formed the impression that these
men were men who were distinctly above the average?
— Distinctly.

11.941. It would not be likely that so economical
a result of' production would bo obtained by farmers
generally? — I should not think so.

11.942. Take the case of Farm No. 38*, where you
have a fairly high cost of potato growing. You
detail a number of operations. Were these operations
all actually performed in the year under review?
— Yes, I ani told so.

11.943. These are all, of course, desirable operations.
Would you not think that a producer was rather for-
tunate in his weather conditions if he was able to
carry out all these operations in a single season? — I
find that the amount of work which is given to pota-
toes as well as to other crops varies very considerably
from district to district, and an outsider going into
a certain district is inclined to say that farmers are
really wasting their work. But it is very difficult for
one who does not know the local conditions to judge
as to whether that is the case or not.

11.944. Even if a very large number of operations
were desirable in potato growing, there are many
season* in which they cannot nil li.- carried out. Is
not that so? A man* has often to do with less in tho
way of weeding, and so on, in some seasons than he
would wish to do? — That is quite true.

11,94,5. Was tho crop in this case estimated, or was
it actually ascertained and sold?— That was the actual
crop, I am told, in thin particular year. It is the 1918
.. to that we were able to get the actual yield.

11.M6. It was only an average crop, was it not — the
yield in just about the average, is it not?— I would
not like to say definitely with regard to Kent, hue 1
should say it in rather more than the average fur Kent

11 017. With all these operations you would expect
rather more than an average in a favourable Vear such
ai 1918?— Yes, certainly.

11.948. M In your Appendix B* you have

given us two schedules of grain production, one fnr

1918 and one for 1919 for wheat, barley oats. I see,
however, that the farms taken in the two wars are not
the same — I mean you have taken one set of farms
in HUS and another set in 1919?— That is so.

11,948A. Are the conditions much the same? Did you
wNh us to compare the year's costs one with another:-
— I might explain with regard to that point that our
first intention was to confine our attention to the I'M-
crops, because wo had only balance-sheets to show
for 191rt crops. That was our first intention. Then
we were asked specially to investigate the cost of pro-
duction at the present nine. Wo had, of coui
take the 1919 crops, and it was going to be asking too
much of different farmers to prepare these statements
for both years. We had to take either one year or the
other.

11,9-19. If you mean us to compare one year with
the other do you think that the nature of the farms
taken is really such as to be comparable— that is to
.say. that we may take the 1919 ro-tilts as they stand
and apply them to tho farm in question in the 1918
figures? — I should think, speaking roughly, that that
would be quite fair.

11.950. So that on the average of the country
generally the increase shown in the I'.Hli li--t would
apply over those shown in the 101 s list? — I would
not like to say definitely without going through them
in more detail, but considering the way in which
the farms were selected — because we were at some
pains to select typical farms — I should think there
would be a certain comparison possible.

11.951. You do not think there' would be any great
discrepancy between them, say, that the 1919 farm
might be stronger land and would incur more ex-
pense in the working of it? — No, I do not think so.

11.952. The costs are simply given at per acre for
each farm, but the costs vary a lot. and if we added
up tho total of this column, " Costs per acre," and
divided it by tho number of farms, that would give
us an average cost in one sense. You might say it
would give the average cost of producing wheat upon
this number of farms? — Yes; but unfortunately you
will find that in some of those cases the costs apply
to a much bigger acreage than in other ca

11.953. That is what I was trying to get at; it
would not really give us a true result as to the cost
per acre? — No, I am afraid it would not.

11.954. There are several of them about £19; they
might be either! the largest or the smallest, and which-
ever they were would affect the result considerably?
— That is so.

11.955. You cannot help us in that respect, I
suppose? — It would bo possible. I think, to put in,
in the majority of cases, tho acreages to which tho
costs apply. That was one question which was asked
as a matter of fact. We asked specifically for th'at
particular reason for the acreage to which tho costs
referred, and I think we should lie a hie to got tho
acreage in the majority of cases.

11.956. Do you think you will be able to supply us
with that? — I think that can be done.

11.957. Because it looks, does it not, from your
replies to Dr. Douglas' question as if it would have
to go on some sort of system of averaging at the
finish? — Yes, I am afraid it is difficult to get away
from it.

11.958. Do you yourself think, as a costing expert,
that from taking individual farms we can get at any
costs which would be, we will say, a reliable index
of the country generally?—! might say on that point
that our difficulty has been tho shortage of time.
If we had been able to get, instead of 200 statements,
2,000 statements, then you might have been able
to get an average which would have been of some use.

1 1 .959. That is tho averngo again. You think that
we must work on some system of average, do you •

hut my difficulty with regard to what we have
is that we h:iv<- MI< )i a -mall number of cases.

An average over 2,000 cases would be a much sounder

average than an average over 20.

11.960. Yes, I agree. With more time you could
have got more individual cases, which would have
given a larger lot on which to ba.se tho average? —
Yes. certainly.

11.961. These that you have taken I think you in-
dicated were with regard to the better class of farm

• See Appendix IV.

MINUTES OF EVIDENCE.

23 September, 1919.]

MR. JAMES WYI.LIE.

[Continued.

as a rule, so that they can scarcely he taken as
typical even of farms in the same district — I mean
as regards giving an average? — The farms were
typical, but what we consider is that the manage-
ment was above the average.

11.962. So that wo should have to take rather a
lower standard than this in arriving at an average
to give justice to the average farmer? — Yes, quite.

11.963. In the cost of producing potatoes is there
any differentiation between early potatoes and main
crops? — .These are all main crops.

11.964. Because the figures in Kent, for instance,
seem to be higher than in most places, and I wondered
if that was because they were main or early crops? —
They are all main crops.

11.965. It is simply because of some local conditions
that make the costs higher? — I take it so. I am
told that the wages are higher in Kent than they are
in certain other counties.

11.966. Mr. Kiitrhi'lnr : In Part A, Sch. C,* you refer
to the number of working days per horse per year.
Have you formed any opinion from the figures placed
before you or from your own knowledge as to what you
would consider is a fair average number of days for
a horse working per year? — I am not prepared to
say what I would consider a fair average at all, be-
cause even if we could get an average figure in this
case it would bo of very little value. You may find
that on one farm it is only 200 days, whereas in
another farm in another district it may be 300 days.

11.967. Wil you refer to Farm No. 1,* in the county
of Oxford. I presume you were at that farm? — Yes,
I was.

11.968. If you look at the number of working days
given there for the year bejiinniiij.; October, 1017,
and ending September. 1918, it is said that the horses
there worked 263 days. I presume that is accurate?
— In this particular <-aso actual records were kept.

11.969. Now look at the next year for the same
farm. The number of working days in that year
are 240. Do you observe that in the month of
February they only wrought 9J days. Have you
any idea of why that was? — There may have been
a snow f torm ; it may have been bad weather ; I could
not say definitely.

11.970. For the. month of March only 18 days were
worked. This is an arable farm, is it? — Purely
arable.

1 l,f>71. For the month of April 22A days are worked.
These three months f should h'ave expected in Oxford-
shire probably to bo the months when the horses
would bo doing something on the land? — Possibly.

11.972. Yet they seem to be three of the months
when the horses were doing the least work. You have
no idea how that is accounted for. have you? — No, I
could not say. These particular figures were not pre
pared for this special purpose at all, and I think you
may take them as being actual facts.

11.973. Do you know whether in the spring of this
year, on that particular farm, there was any flooding
through wet weather? — I could not say.

11.974. Compare the spring with the months of,
say, December and January. Taking December, I
presume Christmas Day was a holiday, this being in
England and there were at least four Sundays in the
month, that is five days on which the horses would
not be working, and as they wrought 23 days they
were pretty well wrought the rest of the time. Is not
December a month in which you would expect to have
some broken time? — It is not a question of what one
would expect; it 'is a question of what actually hap-
pen ed.

11.975. You have no explanation that you can give
of why in the spring months there is so little work
done with the horses on this particular farm, whereas
in the dead of winter there is so much work done? —
No, I have no explanation to offer at the present
moment.

11.976. Now I would like you to look at some of
your costs, and probably you can give us some further
explanations. £23 3s. 6d. is the cost per acre in
Lancashire of wheat? — Yes.

11.977. I see you have " Straw credited at £3 per
ton." That is in Part B. Sex-. A, and Part C, Farm

No. 1-5,* you say: " Straw to Be credited at £3 per
ton." I presume you actually credited it before you
arrived at the figure of 71s. lOd. ? — Yes.

11.978. Would you look next at Farm No. 42.*
This is the sandy soil in Berkshire to which Mr. Smith
referred. There the note is, " Conditions for harvest-
ing almost ideal. Yield of grain average, but rather
under average of straw." I presume that these con-
ditions had a considerable effect, from the fact that
the yield of grain was so high comparatively speaking,
and the cost so low on sandy soil? — Would you mind
repeating that.

11.979. I am presuming that the note, " Conditions
for harvesting almost ideal," had an effect in bring
ing out the fact that you have the yield of 32 bushels
on sandy soil at a cost of £15 15?. 3d.? — Yes.

11.980. You have less expense than usual because of
those better conditions? — Certainly.

11.981. It was referred to by Mr. Smith as being
unusual that you should have such a result on sandy
soil, but the conditions were almost ideal? — Yee,
quite.

11.982. Will you look at Farm No. 61.* This is
the case of the lowest estimated cost of production
of wheat for 1919. Can you amplify that in any way.
To begin with, it is a farm of 90 acres arable land
and 45 acres of pasture. The wheat is after potatoes
and turnips on six acres, mangolds on 11 acres, and
clover on 14 acres. Do you think there is a sufficient
charge for the unexhausted manures — £2? — That
figure was arrived at from the information which the
farmer put forward. He gave me an indication of the
manuring for the potatoes, turnips and mangolds, and
he considered that that was a sufficient amount to
carry forward. We did consider that question.

ll",983. This land is rented at £1 16s. 6d. per acre,
so that it is quite good land? — Yes, I suppose it must
be. I would like to point out with regard to that
particular case, that the farmer is, BO far as I could
gather, a particularly able chap. He is a small
farmer, and he seems to be a particularly good man-
ager. I would consider that as one of the cases where
the costs are reduced because of the very efficient
management.

11.984. I notice, for instance, the ploughing is 25s.
per acre only whereas if you compare it with the
highest' cost of production on page 70 the ploughing
there is £2 16s. 3d. per acre— that is Farm No. 46,*

heavy clay land in Kent? — Of course there is a big
difference in the nature of the soil for one thing.

11.985. Exactly?— But it is quite possible that in
this particular case there was more work being dono.

11,936. You also notice in this heavy expense on
page 57 that there are 16 tons of farmyard manure
applied to the wheat crop? — Yes.

ll,997. Also I see you have a note: " No allow-
ance is made for share of bare fallows, which must be
done every fourth or fifth year " ? — Yes.

11.988. What was the estimate of yield in that par-
ticular instance? — The estimated yield was three
quarters for this year and the. average yield 27
bushels.

11.989. Is there any reason why it should be below
the average do you know? — I really could not say in
this particular case.

11.990. It is a very heavy cost of production and if
you bring down the yield of course you put up the
cost? — Yes, quite.

11.991. Now will you go to Farm No. 50.* This is
sandy soil in Somerset with a rent of 35s. per acre? —
Yes.

11.992. It must be good land although it is sandy?
— One might presume so, but it does not necessarily
follow.

11.993. You finish up at the end of the barley by
saying: "Soil sandy loam, easily worked "? — Yes.

.1 ,994. So that probably the word " sandy " appear-
ing in Part B, Section B,* is slightly misleading? —
It is.

11.995. It is not sandy soil; it is sandy loam? —
Yes, there is a big difference between a pure sandy
soil and a sandy loam — that is quite correct.

11.996. Dealing with oats, will you look at Farm
No. 45.* On heavy soil in Yorkshire the yield per acre
is 57J bushels. I think that is the lowest cost for oats
in 1918. Can you tell me what the rent per acre is,

* Ftff Appendix IV.

G 2

100

K..VAI. COMMISSION ox AGRKTUTUE.

29 S*j*,mf»r, 1919.]

MR. ,1 \MIS WYI.I.IK.

\('..ntinitr<t.

because I am not quite certain if I follow. It gays:

• It, .in. i'210, raUw £30 ISs. Od., taxes on 30 acre*
land i IV What is ilu> meaning of that?— The £210
U the total rent of the faun of 110 acres.

11.007. That is 38*. 2d. per acre. What I do not
follow are the next two items, " rates £30 18s. Od.,
taiM on 90 acres land £45." There must be a mis-
print there somewhere? — I am sorry I cannot quite
explain why that item of taxes should come in there.

11.008. That is what I want to p I: ma\ '•••
one of those coses where I have omitted to cut out
the income tax. Thai is the only possible explanation
I can offer. I might nay that in certain cases income
tax was put in, but of course we hare cut it out, and
it is possible I omitted to do that in this particular
ewe.

11.009. I want to emphasise the fact that this is
Oarton's Supreme oats sown after turnips. I pre-
sume that is a very fine oat? — It is a good yielder.

12.000. In addition to that, this has got 22 waggon
loads of farmyard manure on to the oat crop. Does
that help you to account for the very high yield? —
It certainly would help it a little.

12.001. And that even after turnips. Yon do not
know whether the turnips were manured or not, do
youP — No, I could not say.

12.002. Now look at Farm No. 61,* the 1919 crop of
oat*. The rent is £1 16s. 6d., and you have under

• Cultivations " " Tractor plough (hired), £1 12s. 6d.,"
and " Tractor cultivator (hired), £1." Would these
be less than what it would cost an individual if he
did the cultivation with his own implements? — Do you
mean with a tractor plough or with horses?

12.003. Either one or the other? — It might bo more,
it might be less.

12.004. Has it not been generally the case that the
hire so far of tractor ploughs or tractor cultivators
has been less than what the actual cost would have
been? — If you are referring to tractor ploughing,
where it has been done by the Government it has been
done at a loss?

12.005. Yes?— Yes, I have always thought so.

12.006. In this instance it is after barley, peas and
tares. Would you not have thought there should
have been some residual value charged against this
oat crop from the peas and tares? — That is a very
dehn table point.

12.007. Do you know what treatment they got with
regard to dung? — No, I could not say.

12.008. You notice in this particular instance also
that the estimated yield for 1919 is 52 bushels of grain
and 25 cwts. of straw, whereas the average over the
past five years is only 40 bushels of grain and 21
cwto. of straw. Have you any idea wliv this farmer
estimates to have so much bigger a yield this year? —
This was a field of winter oa»«. 1 asked particularly
about that point. I thought possibly there had been
«>me mistake in the figure but the farmer assured
me that he quite expected to get that yield.

12.009. You did not see the crop yourself, did you?
\'-> I did not soe it. He admitted that he was

going to be very fortunate with this particular crop.

12.010. Now will you look at the cost of mangolds.
Farm No. 50*- this is the instance of sandv soil to
which Mr. Smith referred. If you look at the head-
ing you will find it is ""Sandv loam, easily
worked "f— Quite so.

12.011. That is slightly different from the mere
word "sandy." Will you also look at the artificial
manure* that thexe mangolds got in addition to farm-
yard manure. Thev got f. rwK of superphosphate*. 2

cwN. of sulphate of ammonia, and 6 ewt«. of salt

pretty heavy artificial manuring, in it not?— Not ex-
traordinnrv for mangold.".

12.012. You start »l»o with the noil in clean condi-
tion. I notice? — Yen.

12.01.1. S., that although this farm is in Some
you get this good return, which is only what you v

(Thf iri

expect win n you see the details of the kind of land
i nil the condition in which it was, and the way
it w:is handl-ilr -Kxaetlv.

I.Mill. Now will you Icxik at Part B, Section A 2,*
the I'.'lil crop of wheat '• Yiiu are probably aware that
there in n minimum guaranteed price of 75s. 6d.? —
Yes.

12.015. Do you observe that in 15 cases out of 24
for the 1919 crop the cost of production is over
75s. 6d.P— Yes.

12.016. In the other cases it is under 75s. Od. Do
you believe that in these 15 cases the fanners will
lose money if they only get 75s. 6d. a quarter for
their wheat? — I do not see that I can believe anything
else.

12.017. Coming to the barley, similarly the mini-
mum guaranteed price is nearly 70s. In the case of
the 1919 crop of barley you have eight instances where
the costs are over that, and three only where they
are under. The costs vary from 57s. 6d. to 105s. Id.
Do you think if the minimum price wa« all that was
to be got that these eight farmers would lose money
on their barley crops? — I do.

12.018. Do you not think it is possible that the
yields per acre which are estimated may be slightly
under what they will turn out? — It is possible.

12.019. Would you agree with me that it is very
likely that the costs are probably more accurate than
the estimated yields? — Undoubtedly there is possibly
a bigger chance of error in the yield than there is in
the costs.

12.020. A very slight variation in the yield would
turn the loss into a profit? — Another 2 bushels per
acre would make a big differe7ice.

12.021. Now to deal with the oats, the minimum
guaranteed price for 1919 is about 47s. 6d. Do you
notice that out of the seven cases in six it costs more
than 47s. 6d. to produce the oats, and in only one
case is the cost under the minimum guaranteed price,
the costs varying from 3fis. 3d. to 75s. 4d. In the
same way do you not think that in some of these
cases the yields are too low? — In that particular con-
nection one is forced to accept the farmers' estimate
for this particular crop.

12.022. Would you agree that the farmers in esti-
mating yields, if they err at all, will err in estimat-
ing them low enough? — I am not sure that I would
like to put it so definitely as that.

12.023. For the purpose for which the estimates
are made? — One would naturally expect, knowing the
purpose, that they would not he likely to over-
estimate the yield.

12.024. Exactly. I notice in many instances — I
need not detail them — that the estimated yields where
you can compare them with the average .vields are

:lian the previous average:1 Of mane. I hope
you will keep in mind that in this particular year
the yields are comparatively poor.

12.025. Quite; they are. That is what I want t«
find out. Are you of opinion that the yields for this
particular year are down probably from the average
because of the treatment land in general has got
since the war began by so much being taken out of
it and so little put in?— T suppose taking the
country as a whole one would be forced to that con-
clusion, but I would not like to say thnt that applies
to all of these cases.

12.026. No, it was a General question I was asking
you. that in general the land of the country is not
in as good a condition as it was at the beginninK of
the War— the arable land?— I do not think there is
much doubt about that. My own experience is that
there has been a considerable amount of what yon
would call dilapidation going on.

12.027. And cross cropping? — Yes. cross cropping.

12.028. Taking fertility out of the land without
putting anything back in exchange?— Certainly.
withdrew.)

Appendix IV.

MINUTES OF EVIDENCE.

101

24 September, 1919.]

MR. JAMES WYLLIE.

[Continued.

FOURTEENTH DAY.

WEDNESDAY, 24xn SEPTEMBER, 1919.

PRESENT :

SIK WILLIAM BARCLAY PEAT (Chairman).

DR. C. M. DOUGLAS, C.B. MB. J. M. HENDERSON.

MR. G. G. REA, C.B.E. MR. T. HENDERSON.

MM. W. AXKER SIMMONS, C.B.E. MR. T. PROSSER JONES.

MK. HKNRY OVERMAN, O.B.E. MR. E. W. LANGFORD.

MR. A. BATCHELOR. MK. R. V. LENNARD.

MR. A. W. ASHBY. MB. GEORGE NICHOLLS.

MR. GEORGE DALLAS. MR. E. H. PARKER.

MK. J. F. DUNCAN. MR. H. R. ROBBINS.

MK. \V. KDWAHDS. Mu. W. R. SMITH, M.i'.
MR. F. K. GREEN.

Mr. JA.MKS WM.I.IK. li.Sc. (Agri.), N.F.U., etc., recalled and further examined.

12.029. Mr. .ishby. The general principle which
guides you in estimating costs, I take it, is the ttate-
ment which you have made on one or two occasions,
that the cost must represent the minimum net price
at which a crop can be sold if the farm r is to get
a fair return on his capital and a fair reward for
Ins work? — Yes, that is my basis.

12.030. Looking, for instance, at your fiv.uro< for
the cost per quarter of wheat in this statement, say,
in 1919, at wh;it figure would you suggest that a
price should be fixed in that list? — Do yon mean in
the Summary?

12.031. Yes, of wheat? — I hare never (oiis'd-ied
the question of fixing a price. I have considered it
my business to put the facts before you so far as I

iscertain them, but not to go any further than
that.

12.032. Following up your principle, that the cost
o{ production represents the minimum figure at whirh
a price must be fixed if a farmer is to get interest on
hid capital and reward for his labour, the price would
have to be fixed in this case at 114s. ? — I do not quite
think that follows. I think that in any question of
fixing prices, although I would rather not enter into
the question at all, there will always be some farmer?
who will not get this return on their capital ar-"
reward for their labour.

12.033. In that case cost of production has nothing
to do with price? — Not the maximum cost of pro-
duction.

12.034. What cost of production has got to do with
price? — Something considerably less than the maxi-
mum cost.

12.035. As a matter of fact in that case you would
exclude all interest or all reward for management on

rtain number of farmers' operations? — It would
work out in that way, certainly.

12.036. So that whether the price in fixed by the,
market or by some social nrtion, price has nothing at
all to do with the costs of production? — I am sorry
I do not quite follow what you are trying to get at.

I2.0:t7. Let. me read this statement again. You say:

25831

•• The co.t of production is defined at such a figure as
will represent the minimum net price at which a crop
can bo sold or otherwise realised if a farmer is to get
a fair return on his invested capital and a reasonable
remuneration as manager of his busiiies>." From
your statement, that on these figures any price fixed
must be certainly below the maximum cost of produc-
tion, you do necessarily exclude interest on a lot of
tanners' capital and remuneration for a lot of
farmers' labour in your price? — Certainly; it is bound
to work out in that way in practice.

12.038. It comes to this, does it not, that you would
pay interest on capital and remuneration for labour
only when the capital is efficiently used and the
farmers' labour is efficient? — It does not necessarily
follow. In this particular case I should say that it
is very largely a question of the weather. With the
most efficient management you are still up against
the difficulty of the weather, taking this particular
year, 1919.

12.039. Let us take 1918. If you look down that
list you will see the cost per quarter varies between
62e. and 124s. In that case in which there was no
particular complaint against the weather, when your
price was 76s. 6d., you were still refusing to pay a
certain number of farmers, who may or may not have
been inefficient, their total costs of production? — I
agree.

12.040. So that you do come back to this point, that
interest on capital and remuneration for the farmers'
labour is only a claim on the price, so to speak, when
both are efficiently used? — You may put it in that
way if you like, but I am not quite sure that it is
altogether a fair statement.

12,041. Would you look at paragraph 6* of your
evidence? You say: " Upon Jhis point the Union is
of opinion that the evidence has been obtained mainly
from the better and more skilled class of farmers."
On what do you base that statement? — It is partly
based upon personal meetings and conversations with
the farmers who have submitted these statements, and

* fSee 13th Day, Kvidence-in-chief of Mr. James Wyllie.

G 3

102

ROTAL COMMISSION ON AGRICULTURE.

24 September, 1919.]

MR. JAMES WYLLH.

[Continued.

comparing these farmer* with utlu-r farmers I have
mrt. It is partly baaed also upon the fact that a is
only — 1 do not want to Bay anything disresp.
• bout the general body of farmer* — ironi tin- more
intelligent class of farmers that one can hope to get
statements of this kind at such short n-

13,043. Do you think that if you study carefully
the whole of these records which haw been presented
to ua they would substantiate tho view that these
record* are obtained from the better and wore skilled
class of farmer*? — I think they would.

12.043. Would you look at wheat for the years
1918 and 11)19, tho second column, on t)u> right hand:-*
This is a statement of average yields, is it not, over
a period, not necessarily the same period in each
case, with a variation between 24 and 38, which
shows an average allowing for the fact that it is a
604 Ib. quarter of very slightly nbovo the average
for the whole of England? On the other hand, in
the same column for 1919 tho average only just about
cornea up to the average for England, and if you
look at barley and oats I think you find that in the
case of oats in particular the yield is very low,
although there- are not 01101:^.1 .n.stamvs U> enable
one to say much about it. But certainly those yields
alone do not lead one to the view that your farmers
are more skilled or better class farmers than the
average? — Of course it does not necessarily follow
that these farmers are farming under the best condi-
tions in order to get good yields. It may happen that
in the majority of these cases — I do not say it has
happened — the farms are on rather poorer clasM-.s
of land. It is impossible for me to judge how that
would affect the average of these particular cases.

12.044. Have you formed any idea as to how far
these costs per quarter on cereals as stated in Part
B* are representative of general costs? — No, it
has been quite impossible for me to form any such
opinion, partly from want of time. If I had been
able to go amongst the farmers for six months in-
stead of for one month I might have been able to
form an opinion, but any opinion I could give just
now would be of no value.

12.045. You have not taken any steps to look at the
figure* themselves to see how far they could be re-
garded as representative? — We made an attempt to
select farms which were typical of the different dis-
tricts. That was our aim, but of course it is hard to
say how far we succeeded in that.

13.046. Yon realise that taking the 1919 wheat crop,
for instance, it is hardly sufficient to enable one to
judge how far it is representative because the num-
bers are so low, but just looking at it in this way
your lowest cost is 66*. a quarter, taking tho shillings
and leaving out the pence, and your highest is I 1 ;-.
You can tako tho mean or the average at almost

•ly tho same figure — 80s. You have only eight
ab->vp 80s., and you have 13 below 60s., and you get
a considerable concentration at the bottom — two at
C9s., three at "Is., two at 73s., three at 75s., and two
at 7-1. Taking those figures one would sir.pci t that
if you had 200 examples instead of 21 your average
would be more likely you would come out at 70s.
than at 80s. because of the concentration at the
bottom? — It is perhaps quite right to say that it
is more likely, but I am afraid that it does* not take
us very far.

12.047. I am just showing you how statisticians
would tost your figures if there wore enough of them
to be tested — I admit there are not enough of them
to enable them to be fairly tested? — I quite see the
point.

12.04*. An one who ban had somr experience of col-
lecting statistic*, I say if you multiplied your num-
ber by 10 your average would come somewhere where

on.entrntion in. Would you look at Sche.l
of your Part A« where you 'say: "Allowam.
annual value ..f farm dwelling house according to
local ruten nv-i-KsmenU" What i \,i, -|y does that
mosn?- You wnnt to know why I make an allow:,
13.0.1!). 1 wnnt to know how you make it M w.-Mr

"I- a i* that the farm dwelling-house is a
sonal concern of th" farmer and tli:<t it is not really
a part of the farm ti* a Im , rn.

V" ' I rivhtlv (tint when you dike

tho rent of the farm for apportionment between th*

different department* you deduct the rent of the dwoll-

ingn IIOIIMT 1 att<>ni|il to 'in that in evi

12,u."il. Looking at S-h. (;, Pan A,* of the prim-ii'le*
to be lolloued in the preparation of . tateinents of cost
ol production of homo grown food, one can undei
the principle ijuite well in tho case of the first three
items ami the last two items, but are there not good
grounds tor tho opinion that hay ought to be classed
Miih the first throe, items:-— 1 quite admit that is an

in.-U dehaiaM. it. MI: then- is much to In
on , nh. r side in my opinion.

12.052. Have you any idea of what proportion of
tho hay on a farm is actually soldi-' — I Hupposo it is
somewhere about 20 per cent. — so I am told.

12.053. Havo vou an\ idea v. lure a market for any
more could be found;' — At a smaller price I suppose

a n.alket mill. I 1)0 found.

12.054. What would consume it? — More of it would

be < ollstllllfd.

12,(>.Vi. What li\ !- U.\ the same stock as consume
what is consumed at tho present time.

12.056. It is consumed mostly by town horses, is it
not?— Yes.

12.057. Do you seriously put forward tho idea that
the- consumption of hay by town horses could be in-
creased so as to materially affect the amount that is
now sold off the farm?— I do not suppose it would,
but that really docs not affect my judgment on that
particular point. Thai is hardly the line that 1 take.

12.058. Now would you turn to Part I).* The manu-
rial value per ton of the foods consumed (here is bused
on Hall & Voelcker's Tables, with some adjustment
for qualities of cake. Which figure ol Hall A- Voel-
cker's is this?— These are 191-1 figures.

12.059. Food consumed in the sheds, or food con-
sumed in the yards? — Food consumed in byres it is.

12.060. Look at tho last sentence on that page which
says that Hall & Voclcker " Further state, that where
the manure has undergone deterioration through in-
ferior management, a deduction not exceeding .">() pci
cent, of the figures given, may be made, on this
account." It appears that what you have in fact
done there is to say that the mammal value per ton
of feeding stuffs has doubled since 1!»11. but that as
50 per cent, of the value is lost, the 1!H 1 valuei-. may
stand. Is that not so?— No, I do not think so. I do
not quito know how you would arrive at that con-
clusion.

12.061. You multiply 17s., I presume, by 140s., and
so on? — Yes.

12.062. So that you have not, as a m.itler of fact,
discounted your 50 per cent, wastage: I have not
allowed for the .">(( per cent, wastage except in so
far as the wastage has bix>n put again>t the in.

in manurial value sinco 101 I

12.063. That is exactly tho samo thing, is it not? —
I do not admit that the manurial value has inct.

•XI per cent., the figure -,vhich you mention.

iL'.Otil. Why n.it r Kccausc the greater part uf tho
manurial value lies in the nitrogen. In these figure*
nitrogen was taken at 15s. per unit. I a*.i \<-ar tin-
unit value of nitrogen on tho land was imt more than
I**., an increase very far short of .Mi per cent.

12.065. What- about potash?— It is very difficult to
say what unit value you would put upon potash last
year.

12.066. You can put it at 500 per cent., can you not?
^ou can put it at 500 per cent., or anything you

like, but I would like to point out in this connection,
that if you are going to claim an increase in the unit
value of potash to the extent of 5(10 per cent., it
follows from that that your land has hi-«-n dilapidated
to tho extent to which the potaOi has not he,.|i applied

13,007. That, is quito true. Whatalioui phosphoric
acid al'o'r The increase there is considerably more
than in tho incroaw in the case of nitrogen.

12.00-4. Houghly 100 per cent., IK it not?— Yes. 100
per cent, roughly.

12.0(i!i. So thnt in any rasp to get at the manurial
valm- you would have to mnkc considerable- in< r
in Hall and Voelcker's Table?—! understand that
tin'-.- authorities are allowing an incrcjiso of KOIIIC-
ubere aliout ,'{O p,-r cent.

12,070. You did not allow it?- I have allowed it in-
lircctly. I havp put that im-rea*** against tho wast-

• See Appendix IV.

MINUTES OF EVIDENCE.

103

24 September, 1919.]

MR. JAMES WYLLIE.

[Continued.

age which takes place where manure is made under
these conditions.

12.071. It is difficult to see how you did it because
in one case you say the wastage is at least 30 per
cent., and then you say Hall and Voelcker allow a
deduction of 50 per cent. ? — No, a maximum of 50 per
cent.

12.072. You have taken 30 per cent, and set it
against the increase in the manurial value:1 — Yes.

12.073. Do you think this 30 per cent, loss is un-
avoidable ? — I do think it is , unavoidable under
the conditions which have existed during this year
1918-19.

12.074. It has been going on for a good many years
surely? — Yes, it has.

12.075. It was not unavoidable then? — la cases
which I have known the manure tanks have not been
emptied during this last year for a very obvious
reason which I need not mention.

12.076. Do you not think that this wastage of 30
per cent, is one of the items of mismanagement for
which the taxpayer has to pay when you have a sys-
tem of guaranteed prices based upon estimates of
costs like these ?— Would you please keep in mind that
the wastage in liquid manure from a farm is a very
small item compared with the wastage of sewage in
towns.

12.077. That has nothing to do with the point.
When you have manurial values, for instance,
amounting to nearly 2d. a gallon for milk, if there
were any considerable wastage there— I mean if you
were going to increase that 50 per cent. — Jd. a gallon
may mean a considerable profit to the farmer or it may
mean a considerable loss to the consumer because
a £d. a gallon may turn the price Id. a quart? — I
quite see your point, but as a practical farmer I am
very well aware of the difficulties of utilising the
liquid manure economically. It can be done in theory,
but it is altogether a different- thing in practice.

12.078. Would you turn to Farm No. 1.* This
tractor account relates to this farm No. 1 for which

' you have got the cost of growing roots and cereals, etc.
The tractor has been working on these crops for which
the costs are set out has it not? — Yes, I presume so.

12.079. You notice that for both years in the trac-
tor account you have interest charged at £30 ](5s. Od.
for the two years, and you notice that in your first
wheat account you have also charged interest at 5 per
cent. ? — Yes.

12.080. Do I understand rightly that you first
charge your interest on your tractor and find tho
cost of your tractor ploughing and set the cost of the
tractor ploughing against the wheat and then again
(barge interest on it? — I should like to explain
exactly that point; it was raised yesterday. I wish
to say that I have done that quite deliberately. I am
well aware that it is quite wrong from a strictly
accounting point of view. I want to make that quite
clear, but it was done as a matter of convenience. I
considered it was necessary to charge interest on
capital. The next question was on what basis the
interest was to be charged. I considered it was neces-
sary in order to bring out fairly the cost of horse
labour compared with the cost of, say, machine labour
to include a charge for interest on horses. Then it
meant that I was charging a certain amount of
interest mi the fixed capital, horses and machinery,
and I had to charge a further sum which would bring
up the total charge for interest on the farm to about
~> ]«r cent, on tho total capital invested in the farm.
I can assure you if you take the method which I have
adopted of charging interest on horses and machinery
and then charge interest at 5 per cent, on about half
the outlay on tho different crops you will get a total
sum which will be approximately the same as 5 per

t, reckoned on the total capital.

12,081. You do not charge interest on half the
outlay, you charge it on the whole of the outlay in
this N .unt. Von charge 5 per cent, on £935,

£!<', l.~i> :- In that particular case that must be a
mistake. Of course I ought to explain that this
particular -lateim nt is really the fanner's own state-
ment. I have taken this statement pretty much as it
came from the farmer.

* >'/<• Appendix IV.

SMS]

12.082. Chairman: The farmer is coming here to
give evidence is he not? — Yes.

Chairman : So that you will be able to cross-examine
the farmer himself on that point.

12.083. Mr. Ashby: The same principle runs
through the whole of the accounts. Do I understand
that you not only pursue this principle of charging
interest to the capital and then charge it again to
the outlay, not only in the case of this tractor
account but also in the case of the horses all through?
— Not all through. I should say that has been the
principle adopted in most cases. In other cases you
will find that no charge for interest has been made
on horses or on machinery, but 5 per cent, on the
estimated capital per aero has been charged through-
out the accounts. My whole object in this connec-
tion has been somehow or other to get 5 per cent, on
the total capital thrown against the various products.

12.084. Have you taken any steps to find out what
amount of cash capital apart from the fixed capital
these farmers have ? — Yes, we have a mass of informa-
tion on that point.

12.085. What is the relation of the two amounts?
— It has not been tabulated so far.

12.086. So that you are really guessing at what
charge ought to be ma4e for interest on outlay after
you have made your charge for interest on fixed
capital? — In most of these particular cases we had
that information before us — we had valuations
before us.

12.087. Did the valuations show the amount of cash
capital? — Yes, the valuations plus an allowance for
floating capital.

12.088. What allowance? — The allowance which the
farmer would consider necessary.

12.089. Not what he had, but what he considered
necessary? — -He has had according to his account*.

12.090. Why did you not charge on what he has and
not make an allowance for it? — I have no doubt I
did charge on what he had.

12.091. You said just now that you charged on an
allowance? — In some cases it may have been neces-
sary to do that.

12.092. On the whole it is rather a method of piling
up interest, is it not? — No, I do not think it piles
up interest at all — I am quite sure it does not.

12.093. Would you look at this tractor account
again for a moment. The tractor with the plough and
the cultivator and so on cost £352 9s.?: — Yes.

12.094. It is worked for two years and you hav«
written off £85 13s. for depreciation? — Yes.

12.095. Have you any idea what the life of that
tractor would be? — If you look at a note by tho
farmer under the second account you will find he
says " If I was starting my machinery accounts now,
after experience, I should depreciate at least 33|rd
per cent, per annum." I take it that indicates a
life of three years in this farmer's opinion— roughly.

12.096. When he has spent practically £96 on re-
pairs, do you think that is justified? — That is the
farmer's opinion ; that is not my opinion.

12.097. Have you any idea as a costings expert of
what is a fair depreciation to put on a tractor? — I
have not seen sufficient data to enable me to form any
useful opii'ion as regards that. I have known of cases
where the depreciation of 50 per cent, would- not be
too high, but I would not like to put that forward as
anything like an average figure.

12.098. Below " Costs of cleaning foul land " there
is this statement: "The above expenses clean the
land, but it has still to be enriched." Do you agree
with that statement. It is there on your respon-
sibility, more or less? — I agree with it.

12.099. What makes you think that the land has
still to be enriched? — There has been nothing put iuti
it as far as I can see.

12.100. Just let us run through this list ; it is rather
interesting. In wheat No. 1 you have dung on part
and artificial manure on part. We will leave the
artificial manure out. I assume that is sulphate of
ammonia. You have dung or artificial manure in
the case of every one of these crops of wheat. Taking
your roots, you have got superphosphate on each of
them. • In the crops following sheep you have not got
any superphosphate on or anything. Then turning
over to the next page you have roots with dung and

G 4

1U4

li.iVAL COMMl^M.'N "N Ai.KU I I.TI Kl .

, 1919.]

MR. JAMKS WYI.I.IK.

[_' '

•ujiorphukiihat*. Yuu bare no nianuro with the oat
irop .1: all ccit.iinly, but witb the first barley
UM thx» second you have manure again. Do you not
think that tins farmer has been pretty well keeping
up hU farm?— Yes. but what I think this statement
moans is that before crops can bo grown on this
particular land which has been cleaned certain
manure ought to be given. That ia all I take out of it.

I'.'. l"l. 1 understand that in arriving nt these
you soim times apportion the rent between the
different fields or between the gro&s and arable ; is
that «o?— Yes.

12,109. Is there any principle upon which you do n F
—There ia no principle that I know of except that
if you have a farm consisting of poor arable land and
good permanent pasture, it is only common >
that a heavier charge for rent should be put against
the good permanent pasture than against the poor
arable.

12.103. 1 could not fiud any instance in which your
method of dividing the rent was displayed:- There is
no general rule that I know of.

13.104. No. but is there any instance here in which
you have apportioned the rents do you remember
one in-;umt>:- 1 think you will find oiie in tin

of farm 04, if I remember rightly.

12.103. That is management charge, is it not:- If
you look down about the middle of the page you will
see rent £395, rates so much, apportioned as follows.

12.106. I see?— There is so much taken off for the
farmhouse, so much for the cutties, so much for the
buildings, and the remainder is charged against the
land.

12.107. While we are on this page 1 would like to
deal with one or two of these items on it. The rates
interest me. How do you arrive at the principle of
apportionment that is adopted there:- It .su\.s farm-
house rent, £15; waggoner's house, £7 rent, rates
£2; garthnian's house, £7 rent, rates £2; and so on?

I take it that is an apportionment of so much to
the£.

12.108. The general rate in the £ is 4s., and in

these cases it happens to work out at 5s. 9d. ? I

sup]>ose it is a rough and ready apportionment; it
may not be accurate to 10s.

12.109. It rather piles it up against the arable
land, does it ii"i when you come to estimate your
wages, and so on?— The total difference would be
very small.

12.110. Would you look at the management charge.
The total management charge is £250. You charge
i.1 per acre on the arable land and £25 for all the
grass and £25 for the stock— that is £60 for the crass
«tock?— Ye*.

12.111. Have \ my idea what the proportion of

.ilen would he of the stock nnd the cereal pro-
ducts on this farm? I have nut at the present
moment.

12.112. This is a Lincolnshire arable farm mainly?
— Yei.

12.113. With »ome cattle feeding?— There are a
certain nuinlx-r of cattle and sheen kept through
the winter that in all.

12.114. Is it not within your knowledge tTiat in
these eaittcin counties on arable farms the receipts
from sale* of live stock cx«*d in amount the receipts
from sales of cereal produce:- I would not like to
nay that; I have not gone into the mailer fully.

12.115. Y..n do not know whether, as a matter
of fact, that charge of £200 per annum against the
arable land for management in respect of the produce
of which you are asking for guaranteed prices is
accurate or lint - Th,. idea in ap|M>rtioning tho
management charge is not to work according to tho
turnover in various department*, but to ha
upon the amount of managing reouired. That was
tho ides in thin particular farmer's mind I kn<>« .

M&Mnd that hi« time wan mainlv -.pent on
the arable Innd

12,110. Would you look at Farm No. 10 nh> ep
account No. 3* for a moment. You were asked a ques-
tion yesterday an to the value of that 58 acres of
aftermath at £6 lfi«. an acre. I understood you to
<ay in reply that the farmer estimated that he' would

get 15 c.« ts. of hay, and that ho wu» valuing the after-
math at. 15 cwts. of hay at market price. Is that so?
— I should also have stated, although I do not think
1 did. that in this particular case he reckoned that he
was going to be two bushels j.er acre of wheat worse
because of the fact that tho altermath was folded by
sheep instead of being cut.

12.117. Really? — I put that forward nierch as an
example of the difficulties which one meets with.

12.118. As an authority on agricultural practice
what would bo your judgment of a statement like
that;-— I personally was not inclined to accept this
valuation at all.

12.119. I was thinking ratber of the question of
getting more or less wheat because you gra/cd u
lather than cut it!- I would not include that at all.

12,119.\. 1 want to put this to you at any rate:
whereas he might be justified in" estimating it at
the value of 15 cwts. of hay he ought certainly to
have cut off all the expenses of making and carting
that hay? — I quite agree.

12.120. So that in any case £6 15s. is subject to
considerable reduction? — That is one of the few items
which if I had a perfectly free hand 1 would certainly
cut down.

12.121. Turning again for a moment to the

tion of interest, looking down that page under
"Interest" you had 5 per cent, on valuation,
£2,245, plus £129, £118, and 5 per cent, on working
capital, £106:- Y,s.

12.122. Your working capital on a flock of sheep
is very nearly as big as the valuation?— As an ex
ample of how that is got at you have a total expend;
ture on purchased cakes amo'unting to over ll.uilii. 1
suppose that would be considered as working capital.

J2.123. It depends of course upon how long it
used, docs it not?— It does, but I take it thai that
5 per cent, on the working capital is estimated at
about one-half the outlav.

12,121. This sl,,V|, account is exceedingly int.
ing. If you look at the valuation you have :J!h;
103 ewe tegs and three rams and 71- wether tegs and'
sales of 76 tegs, 13 ewes, 40 fat lamb, and 1(17 tat
tegs, 60 draft ewes and then you state the valuation
on the same basis at tho end of the \ear M at the
beginning of the year. Is it within your know:
that there was a \ery bad crop of Iambi that \ear or
anything?— Yes, I understand that the crop "i lambs
was under the average.

12.125. It is a pity you did not State the numbers
comprised in the valuation at the end and at the
beginning so that we really might we uhat was the
cause of some of this big deficit. On the general
question did you in the case of this farm take tins
deficit to the crops?— Unfortunateh. .,., this particu-
lar farm, we did not have any crop Misting at all.

12.126. I think it is- ray fortunate that you did
not. The ration for a horse on Kami | tin r
interests me. Is it at all typical of the rations that
they were feeding to the horses on the whob
farms?— This is taken from three farms umh,
management.

12.127. When you were estimating the cost of
horse labour on the other farms did you not set out
some sort of a ration- I took the rations in each
particular ease.

12.12*. That is what I was asking you whether this
is at all typical:- 1 should not like to say offhand
vnether it is an average ration or not. ' You find
that the rations vary very considerably Iron, district
to district.

12129. Did you ever find them varving according
to the number of days worked per hor.s'er They do to
a certain extent., but not directly.

13,180. When (here is a variation of as much as 60

lays a year as there is in some cases, would not that

>e direct.- \\hat J mean is. if you had on one farm

> horses working 200 days in 'the rear, and on an-

iarm tho horses working :«K) days, the cost of

ling would not increase directly iii that propor-

12,131 If you had one horse working for 2*0 days
d another horse working for 220 days, would the

•JM, Of feeding the latter on,, tall in 'anything like
the ,,,,,po,t,o,,?-I do not think so. Horses must

• See Appendix IV.

MINUTES OF EVIDENCE.

105

24 September, 1919.]

MR. JAMES WYLLIE.

[Continued.

be fed whether they are working or not; that is the
unfortunate thing.

12.132. They must, but from these estimates of
cost one would think that there was no difference
iii the ration. That is the impression one gets.
Farmers in making an estimate of cost always set
down the ration, never allowing for the fact that
they are losing a large number of days' work. Some-
times they are only working their horses eight or
nine or ten days a month, and yet presumably they
are getting the same ration although one knows that
they are not:-' — In many cases in practice they do.

12.133. Feed the same ration when the horse is

only working 10 days a month instead of 24? Not

exactly the same, but the d< crease is very slight.

12.134. Do you not think that is one of the points
in which there would be a great difference between
estimates and records.' — No, 1 do not.

12.135. These rates sometimes interest me. Will
you look at Farm No. 43.* In Essex the rate is 4s. in
the £. Do you know what part of Essex this refers
to? — That is somewhere about the Chelmsford district.

12.136. Did you ever take the trouble to ask these
people for their demand note or anything? — In a
great many cases I actually saw the demand notes.

12.137. They always agreed, did they?— Yes. I
may say that is one of the surprises I have had in
going round England, to find that the rates are so
high.

J2,l:>. Mi. iJiinrim: Will you look at Farm No. 3.*
There is an item there with regard to which I
should like to get some information. You notice
in the account for horse labour there is an item:
" Risk, -Ji per cent, on £100, £4 10s.'1 What is
that item meant to cover? — I take it that in this
particular case the farmer was not insuring his
horses, but he thought he was entitled to put in some-
thing as an allowance against an occasional horse
dying, that being over and above his allowance
for depreciation.

12.139. What would the insurance rate on horses
be? — I think it is about £8 per cent, at the present
time, or £8 10s. per cent.

12.140. I notice in some of the other accounts
insurance is put at a very small item? — In most

I think you will find that insurance on horses
has been left out altogether.

12.141. For instance, if you look at Horse Labour
No. :j. farm No. <>,* insurance is .-ntcrod at 7s. Cd.

i:orsc of £100 value?—! do not quite follow that

item of 7s. 6d. It seems to me a very low charge if

.you arc going to make a charge at all for insurance.

12.142. Going back to Farm No. 3,* to this item, do
you think it is a fair allowance after allowing 10
per cent, for depreciation to charge another £4 10s.
per annum on each horse? — That again was this parti-
cular farmer's view. As I explained yesterday this
particular farmer is a man who has had a very ex-
tensive college training, and he considers that he
in fairly well qualified to make up costs of this kind.
Naturally I was forced to defer to a certain extent
to his own opinion. Personally I think it was quite
a legitimate charge to make, but it is an open ques-
tion as to whether a total charge of 14J per cent for
depreciation and risk is not rather high.

12.143. In that connection you stated yesterday that
in some cases you had got the farmers to modify their
figures to meet what you thought was right. To what
extent has that modification taken place? — In most
cases the figures were modified as I suggested, but in
certain cases the farmers were rather inclined to take
thfir own line.

12.144. Is this statement presented to us as simply
the material collected, or is it the material after
collection and sifting? — It has been collected and
gifted.

12.145. In some cases the sifting has been effected,
and in other cases it is simply presented as collected?
— In a few cases it is presented as collected.

12.146. The whole of this material has not passed
through the hands of those who are sifting it? — It has

.•proved I would like to put it in that way.

1 2.147. It riH-fiiiN this; that when) an item app<
and the fanner submitting the Kt.;it<>ment« is not pre
pared tc, meet what you think is right, you simply
"end it forward as h<< pute it down? — Yes.

12.148. So that it .cannot be said that the whole
of this material has been completely through your
hands or the hands of your Committee, and that it is
submitted as approved material? — I think you can
say, with one or two small exceptions, such as the case
of aftermath, that it has been approved. You get
exceptions to everything, and you certainly get an
exception in that case, but I would not like to say
in every case.

12.149. Turn to Farm No. 9,* I think you stated in
reply to Mr. Ashby that your method of charging
interest was to charge 5 per cent, on the fixed capital,
and then to charge 5 per cent, on half the cost? — Iri
the majority of cases that was done. In some cases 1
said we charged 5 per cent, on the total capital per
acre uniformly over the crops.

12.150. If you take this farm No. 9, I think
you will find there the interest on the capital
charged through the accounts against the various
crops, is on the total cost per acre? — Yes. You will
find that no charge has been made for interest on
horses or on machinery, or other fixed capital ; that is
the alternative method which has been adopted in
this case.

12.151. Is there any way in which we tan find out
what the effect of this is on the total farming opera-
tions for the year — how much the interest really comes
to on a farm of a certain size, and some information
as to what the actual capital employed in it is? — In
this particular case of Farm No. 9, the capital per
acre was put at £18. The farmer who is responsible
for this statement is an experienced valuer, and he
says that at the present time the capital per acre in
farms in this district, runs from anything from £18
up to £20 per acre. In this case, if you charge 5 per
cent, on £18 per acre, it comes to £270. We have
charged 5 per cent, on £16 per acre against the crops ;
we have charged a little against the sheep, and a
little against the cattle. The total charge which we
have made in these accounts is £269, compared with
the £270 which you get by charging 5 per cent, on £18
capital per acre.

12.152. Is there £18 per acre actually in the farm?
Has the 'farmer actually got that amount of capital in
his farm? — I am told he has at the present time.

12.153. You have no evidence from his books, to find
out whether he has the amount of capital employed
or not?— I would not like to say that we have in this
case.

12.154. Have you actual evidence in all the cases
which you have sifted to find out what the charge on
capital is? — Not in all cases.

12.155. So that you have simply estimate*! what a
man might employ in his farm if he had it capitalised
according to the acreage of the district? — Yes — what
he says he has employed at the present time.

12.156. So that you give the farmer credit for
management at a certain figure and then you allow
him interest not on his actual capital, but on what
he says he has employed in his farm? — I am quite
sure he does not overestimate it.

12.157. I submit to you if we are trying to get at
the facts of the costs of production we ought to get
at it upon actual figures. However great one's faith
may be in one's fellow creatures you cannot base
statistics upon faith? — I am afraid you cannot get
away in making farm costings from relying upon your
fellow creatures.

12.158. Then I take it that these figures are not
submitted as actual figures but as your own. estimate
of the farmers' reliability in regard to the statements
he has given you? — I think I may say generally they
are as reliable statements on costs as it is possible to
get under present conditions.

12.159. That of course is not a certificate as to their
reliability? — You can take it any way you please.

12.160. Tiikr jour introductory statement in para-
graph (i of your evidence-in-chief. Yoii are dealing
there with tha selection of the farmers that has
been made. You say : • The statements have
been taken from individual farmers farming
holdings of various sizes and of various grades
of land, and the question at once arises how
far they can be taken as representative of the costs
for the whole country. Upon this point the Union K
of opinion that the evidence has been obtained mainly

* See Appendix IV.

106

lioVAL COMMISSION ON AGRICULTTKI..

24 StpHmktr, 1919.]

MR. JAMBS WTLLIE.

[Contiitued.

from the better and more skilled class of farmers."
Hat the I'nion formed any opinion as to the class of
land that theso farmers are farming— whether they
are typical farms so far as situation and class of land
is concerned, and so on? — I think generally speak-
ing one can say they are typical of the different dis-
trict*, but you can well understand that in the short
time that we had it was impossible to get a sufficient
number of farms in the different districts to bring
oat all the different types. I think, however, you
can take it that the farms are typical of the districts
to • certain extent at least.

12.161. Are they up to the average, or would you
say they are of poorer quality of land? — I would not
like to say that they are the poorer quality at all,
taking them all over; I do not think that would bo
fair.

12.162. You have no statement to make as to how
they compare in that way? — You see my difficulty:
I have not had an opportunity of going over the
different districts and making a comparison. Again I
had to rely upon the farmers' own statements as to
whether their farms were typical or not.

12.163. Will you look at" 1'art B? Just take the
costs of the 1919 crop. I think you will find that the
medium cost works out at about 78s. a quarter. What
is the selling price for the 1919 crop? — I take it it
is round about 75s. 6d., is it not?

12.164. So that your farmer here who is working
at the medium cost is producing at 2s. 6d. loss per
quarter? — I suppose it amounts to that.

12.165. One half of the instances you give are pro-
ducing at a greater loss than 2s. 6d. a quarter ? — Yes.

12.166. Do you think it is typical of English farm-
ing that wheat production has been carried on at a
loss during this year and last rear, 1918? — I should
say that during 1919 that would be true.

12.167. Take 1918. I think you will find the medium
there runs about 71s. What was the selling price in
1918? — Was it not pretty much the same?

12.168. Yes, but do you think that is typical of
English farming during 1918?— As I have already
said, it is very difficult for me or for any other person
to say how far these few cases — because after all they
are very few— represent the whole.

12,1(39. Yes, but you put these forward as farmers
who are skilled above tho average, and we may
therefore take it. that if they are skilled above the
average, unless they are working on unsuitable land
for their cultivation they aro producing at a less cost
than the average English farmer is doing? — Yes.

12.170. Yet when we test it by your figures we find
as regards wheat production even in the case of skilled
farmers one half of them are producing wheat at a
loss?- -That is the conclusion to which one is forced.

12.171. Are these farmers paying income tax on
double their rent? — I could not say whether these
particular farmers are doing that or not.

12.172. Farmer* generally are less skilled, as you
have admitted, than the farmers who have submitted
these figures to you. Do you think that there aro
English farmers who are losing to the extent that
these figures show, and who are still paying income
tax on their double rent? . I should say there are as

<lo not keep accounts. I hope you will bear in
mind that for income tax purposes there will be no
deduction in those cases for interest and management,
and if you make no deduction for interest or f-"
management your cost per quarter of course would
go down.

12.173. It would go down to that extent?- Yes.

12.174. Do the Farmers' 1'nion want us to accept.
from these figures that during the year 1!>10 in tho
ra»» of skilled farmers above the average working on

il farms half of them aro losing money and all
they are. getting is simply an allowance for manage-
ment and interest on their capital? Is that what the
Farmers' Vnion want 11.1 to acrnp t ? I would not like
to take the responsibility of saying wha' the Farmers'

•i think, but that in certainly what I think
mvwlf.

12.175. That is what you think from this evidence?

12,l"o. One qnesiion on this point of management.
Yon allow £300 for management on a 300 acre farm.

Are managers being paid at tii.it figure at the present
tin i-.- 1 think you uill luul if \ou allow for all the
perquisites which the farm manager usually gets, that
on a 300 acre mixed farm his salary is round about
£300 per annum.

12.177. Have you any actual cases? It sound*
rather vague to say allowing fur all the perquisites.
'I'll. it is usually the way of avoiding gutting to the
.;• i 'ial wages that are paid by saying there is u hup-
allowance for perquisites? — I do not put it in that
way at all.

12.178. If I put it to you that in Scotland on ,i
farm of that size £200 and house accommodation
is a i .unmon ligure to pay for a manager l>
operative agricultural institutions, and such like
bodies, what would you say?— I would not like to
take that figure of £200. 1 have not very many cases
in my own mind, but I should be inclined to put it
a little bit higher than £200 a year.

12.179. I am putting to you ^a figure which w a.s
actually advertised in the papers last week by one
of these co-operative institutions? — That is only one
case.

12.180. Yes, but it is the case in one of tho In >t
paid agricultural counties ,in Scotland?- I will take
it from you.

12.181. Mr. EduwJt: Arising out of the questions
already put to you, you say you taki the dwelling
house as a personal couc.eru of the farmer. Would
you say the same thing of a farmhouse which is

for preparing the meals for the men and sleeping
accommodation for the nun. and living room for the
men. which to a certain extent is part and parcel ot
the wages of the men? I should say in that case you
must make allowance for it and charge a correspond
ingly less sum against the farmer himself.

12.182. You spoke about insurance for horses. It
lias struck ine during the conversations and discus-
sions here as to the piacticahility of farmers insuring
against losses of live stock and against los .

bad harvest, <tc.. and I should like to have your view
as an vx]H*i-t on liuu ]>•. i'it. I pn -u;:r.' that to a
certain extent in other Imsinesso.s the principle of
insurance applies? Take the shipping hiisiiu -
ship leaves Liverpool or any other port, and both
the ship and the cargo in it are insured against the
risk of the voyage. The cost of that 1 jircMiine is
taken out of the profit of the people handling the
business? It has struck me whether it would not be
a legitimate charge if I were to insure all my risks
•in that way before taking any profit out of my farm? .

J should consider it would bo quite a legitimate
charge if it were done, but whether it is a legitimate
charge where the actual insurance is not paid is a
debatable point.

12.183. Coming back to our business here, which, as
you are well aware, is to find out the economic posi-
tion of agriculture at the present moment, and to
arrive at some, idea of its economic jxisition in the
future, I should like to have your view as a costings
expert as to whether you think that this method whuh
vou follow here to a very great extent and which if
followed by other people from whom we have had heap?
of these accounts and estimates dealing with agricul-
ture in sort of watirti-ht compartments ciop by
crop in this \\a\ is. in >our opinion a sound one to
lead us to tin- right conclusion: On that, point I
find very great difficulty. AH one who has had some.
experience' in costing-. I ha\e DOOM to the conrlu-ion
in fact. I have always held the opinion that tho
proper unit for taking out crop costing- il the rota-
tion of crops rather than tho individual crop-. Hut
for this particular \oar. if then- i. to he an\ question
of fixing prices in an\ .shape or form, it seems neces-
sary to attempt to take out tho crops by themselves
apart from taking the rotation a*, a unit and to take,
the individual crop as the unit. Ft is an extremely
difficult thing to say exactly what proportion of the
total crv.t of rotation should Vie put againsf one crop
and whnt proportion should he put against another
crop.

I'J.IM. It appears to be taken for granted that tho
first step in our inquiry is to find out Mime figures
upon which the (iovcrnmcnt can fix a guaranteed mini-
mum for the next year or two. I have tried my best

MINUTES OF EVIDENCE.

107

24 September, 1919.]

MR. JAMES WYLLIE.

[Continued.

to digest this mass of material that has been put
before me, and certain impressions appear to have
been made on my mind. I should like your opinion as
to whether these impressions are correct or not.
You, I think, are the first costings expert that has
been before us. First of all, these records and
estimates appear to me to demonstrate the great
variation of farming results not only in districts far
removed from each other, but also in contiguous
districts and in relation to farms with similar soils
and climate? — That is so.

12.185. Taking the bearing of that on our business,
if we take district by district, removed from each
other, and take the best results as our basis, it
appears to me clear that the areas which show poor
results will go out of cultivation altogether? — I
agree.

12.186. Assuming, of course, that the prices that
are suggested will come into operation? — Yes.

12.187. Taking the districts with the poorest results
as our basis, it is on the other hand clear that the
farmer in those districts which show better results
will make very big profits and that high rents will
be charged for his land at the expense of the State?
—Why not tax him on his profits?

12.188. That is another matter, but you will agree
that that result will f ollow ?— Yes.

12.189. Taking the other case of farms which are
close together and are farmed under similar con-
ditions, and which also show great variations
it appears to me there must be some reason for those
variations of which no hint is given in these returns?
—You are speaking now of a particular district?

12.190. Yes. Assuming you have two farms side by

side, in which you have very different results, these
returns appear to me to give no hint whatever to
account for the varying results? — May 1 point just
as an example to the 1918 crops of wheat where on
one farm the costs were taken out for three
different kinds of soil. On the heavy soil the cost
was £16 3s. per acre, and on the light soil it was
only £12 3s. per acre, showing a difference of £4
per acre, so that under the same management and the
same efficiency with regard to manuring, and so on,
there is a difference of £4 per acre on account of the
soil only. That is one factor which accounts for the
difference in the results in other farms in the same
district.

12.191. Would you agree with another impression
which has been made upon my mind, that the personal
factor has very much to do with these results? — I
am very certain that the personal element is ex-
tremely important.

12.192. If we take a farm in a district giving poor
results as our basis, two things appear to me to
follow ; first, the good farmer in that district would
have big profits, and, secondly, the poor farmer for
personal reasons, through not exerting himself, or
through ignorance or what not, would be given a
premium, as it were, on his lack of industry or lack
of knowledge, or for some other reason? — I should say
that the ideal would be to fix prices in such a way
that the poorest class of farmers would be driven
to the wall altogether.

12.193. And the poorest class of land?— The poorest
class of land in many cases also would have to go the
same way.

Chairman: We are much obliged to you.

(The Witncu withdrew.)

Mr. WILLIAM EDWAKI. ATTENBOROOGH, N.F.U., Called and Examined.

12,194. Chairman : The Commission desired to cross-
examine you on the figures that you have submitted
to the Farmers' Union in respect of your farm, which
i think is Farm No. 5* in the statement which has
been submitted to us my Mr. Wyllie;-- > ,

13,196, Mr. .Inker BMMMM: Dealing with your

12.208. What do you do with your third course;
you cannot have the whole of your third course in
with clovers and seeds, can you? — Yes.

12.209. Not with clovers?- Yes.

12.210. Do you grow clovers every five years? — Yes
I have done it for 28 years. I grow a mixture. Thii

., ---_. ujvi ^7 \t\JU*J IV 1V/1 *ij » »Trt I O. i I'lVSW 4.1 III I A VI I I IT. J. 11 LD

- account, according to your figures you class of land will not grow broad clover every 5 years.
make out the cost of keeping a horse as 7s. 3d. per '«<«« -*r-~ ..._• »,

day ?— Yes.

12.196. I have not had time to make tho calcula-
tion. Is that for the whole year or only for the 200
working days'upon which your horses worked?— It is
only for the 200 working days.

12.197. Charging nothing for the other days?— That
is in respect of the 200 profitable working" days.

12.198. I see you allow your horses 14 Ibs. weight
of oats in addition to 4 Ibs. of bran per day? — Yes.

12.199. That strikes me as being rather a heavy
allowance, is it not? — N'o, not in my case; I work my
horses very hard.

12.200. Is yours three horse land?— Yes. AVhat
these figures are based upon is three horse land.

12.201. Practically, you allow your horses very close
on three bushels of oats a week? — If you reckon it
so. It is 14 Ibs. per day ; I have not reckoned it out
in bushels.

12.202. Dealing with tho cost of production of
wheat, do you mean the Commission to understand
that £15 19s. 4d. should bo taken as a fair average
cost of the production of wheat on the second course
as stated here? — Those are my actual costs.

12.203. To get an average yield of 4^ quarters? —
Yes. on that particular crop.

12,201. What quantity of straw would you grow
there? — That varies according to tho year.

12.205. Yes, but if your a>-«Tage yield is 4J quarters,
we might take it, I suppose, that your straw would
not i,« li-ss than 27 or 28 cwts.?— I could not tell you;
I have never weighed my straw; we consume it all.

12.206. You never sell any straw? — No. We grow
a great deal of straw on tho dead fallow crop, as a
i ill"

call

12.207. Your system of farming is what we
a five field ronrsw? Y.

* »«• Appendix No. IV.

12.211. You cannot grow sanfoin? — No.

12.212. Do you grow lucerne?— No.

12.213. Going back to the first crop of wheat after
the bare fallow, is_ there no manuring there? — No,
not on bare fallow.

12.214. You charge rent and rates each year? — Yes.

12.215. What about roots? — I do not grow any roots
on this class of land. I occasionally grow mangolds,
but they are on a separate basis altogether. This is
worked absolutely separately.

12.216. What is the acreage of this field?— My total
acreage of this class of land is 180

12.217. Is the remainder of your farm of a different
type? — I beg your pardon, it is 180 acres luuvy land
and 78 acres light land.

12.218. You have not given us any figures with
regard to the light land? — No.

12.219. So that practically the part of the farm
with which you have given us your figures is the
most expensive part in regard to its working? - I
have not gone into that; this is the cost of the
working of this land.

12.220. Is this an estimated cost? — No, it is actual.

12.221. When you say actual do you mean to say
you keep an account as to how many days the horses
were at work, and charge so much a day for the
horses and so much a day for the men? When you
say actual in what way is it actual?— If you notice,
the number of horses is given and the number of men
is given, and the amount of work done and the cost
per acre. With regard to the number of working
days in the case of horse labour, that of course is
more or less of an estimate, but it is an estimate
which if it errs at all it certainly errs on the right
side ; tho horses certainly do no more than that.

12.222. Y'ou mean to say that for one third of the
year your horses are idle?- I thought there were
365 days in ihc year.

108

HMVAI.-i "MMI->I"\ [OM At.Klfl I. II I.I .

24 StpUmkr, 191 ».]

MB. WILLIAM EUWARH ATTENBOBOUGII.

12.223. That u so, but there are 02 of those days
whirb are Sunday*, and you do not work your horses
<>n Mindsys, do you?— Not always.

12.224. You estimate that out of the 300 working
days you can only have your horses at work 200 days?

Un" profitable work.

12.225. That would not apply to the other part of
\.nir faim, the light land, would it? — No, it only
applies io the heavy land.

12,220. So that these figures, as I said, only apply
to the nr.ofcl expensive part of your land so far us
the wirk-ng of it is conceined? — That is a maU<t:
of opinion

13.227. Ifr. Ovtrman: This 180 acres that you have
referred to is very heavy land indeed, is it not?
—Yes.

12.228. There arc only certain days of the year upon
which you can possibly get your horses on to do it? —
That is so.

12.229. You keep very accurate accounts, do you
not?— Yes.

12.230. How is your valuation taken- — is it taken
by yourself or by a valuer? — By a valuer to whom
I paid 5 guineas.

12.231. Did he value at market prices this year
or at cost? — At cost.

12.232. You show a balanco sheet every year? — Yes.

12.233. You do not pay income tax on double your
rent, I take it?— No, I do not; I pay on my profits,
and my return has been' accepted by the Surveyor
,i CUM.

12,334. These estimates refer to the heavy part of
your land, and that only? — Yes.

12.235. They are taken as accurately as you can
take them from your books?— As accurately as they
can possibly be taken.

12.236. Mr. Batchelor: How do you enter your rent
against this portion of your land? Is it the average
rent of the farm or is it a higher figure or a lower
figure? — It is a lower figure. Out of the 180 acres
it is actual on 130 acres and on the 50 acres it is an
apportioned rent to compare with the part of the
heavy land.

12.237. I presume I may take it that your estab-
lishment charges, such as hedging and ditching and
unprofitable work in wet weather — which, I see, you
enter at i'l an aere — have been wrought out by the
from accurate details, and that in your opinion the
figure you give is as near as you can possibly get at
it?— Yes.

12.238. The same as regards your wear and tear of
implements and renewals? — Yes.

12.239. Yon had before you the actual details
before you put these figures in?— Yes. I have the
bills here, if you would like to see them.

12.240. Am I right in understanding that on those
180 acres of land which are wrought on this particular
system the only dung that is applied to any crop
is to the oat crop? — That is so.

12.241. And that the only artificial manure is
sulphate, of ammonia — 1 cwt. to the second wheat

-After seeds.

12.242. Yen. You put the straw against the dung
in each case? — Yet.

12.243. Is the whole of the straw from these crops
made into the dung which is applied to the oat crop,
or where does it go? — That is the whole of the dung
— that is as near as it is possible to say. I do not
say there is not occasionally another acre or two put
on to something else, but that is as near as I can
possibly get a

12,241. I notice, ami should like to emphasise this,
th.it you have never charged anything for interest on
•ital or for management? — Nothing whatever.

12.245. So that these are bare actual ,-,,sts?— Bare
bottom costs, as far as I can get at them.

12.246. You have a note with regard to your seeds,
'. " Assuming %ntn\ quality and got well "? — Yes.

12.247. Was that made out before the hay harvest
was finished? — No. after.

12.248. " Assuming good quality and got well "--
would that apply to the average item £1 G«. ? — Yes,
it was got uell thin year.

12.249. It does appfy to the average £1 5s.? — Yes.

12.250. May I tnke it. an regards the yield* of wheat

and oats which you give here, that now the harvest
is finished these yields are what you still consider
they will be? — No. they will not be so much — nothing
like it.

12.251. What is that caused by?— That I cannot
say. I have been through bad yields and good yields,
and if you want my opinion, 1 think that probably
one cause was the very wet spring and the dry
weather afterwards. Another cause is the decrease in
the fertility of the land, because it has not been any-
thing like so well farmed since 1914.

12.252. In other words, you have taken more out
of the land than you have put into it? — Yes, there
has been very little put in.

12.253. So that with regard to the cost of the 1!H!»
crops and the yields you give, these yields are ieall\
higher than what you expect the 1919 crops to turn
out? — Mich higher. These yields are what I con-
sider the average yi« -Ids over a period of years. I
did not think thn'. it was fair to take the excessively
low yield this year and put it before this Commission
as an average yield.

12.254. Still, we want it noted that, in your
opinion, the yields this year will be lower? — Yes, some
yields will vary from two quarters an acre- up to five,
in my opinion.

12.255. In the working days of your horses, which
you estimate at 200 for this particular year, would
the fact that there was a wet spring this year have
the effect of making the working days probably less
than usual? — Yes, but the estimate of the working
days of the horses is taken over a number of years;
it will probably be under that this year.

12,2.">»i. Mr. Asliby: I am afraid I am merely a
novico with regard to fanning and I should like to
know how you arrive at an estimate of what land is
two horse land or three horse land or four burse
land?- -If you put yourself in the place of the horse
you would soon find out.

J2.2">7. Have you found nut? Yes.

12,2oS. Tell me how you find out r The difference
between two and threo horse land!'

12.259. Yes. Do you put two horses <m to ploughing
three horse land? — No, you would kill them within a
very short time if you did.

12.260. Do you assess it by the number of horses it
takes you to plough land the first time and the
second time or how? — I know what you arc getting
at. You are referring to the four horses in breaking
up the fallows. Probably that is what you are think-
ing of. We plough 7 inches deep and it takes 4 horses
to plough the first time. On the heavy land according
to the. season, it might possibly take three horses
the second time and then two, but I have based this
on two for ploughing after the first.

12.261. Will you look at your horse ration for a
moment. It is a pretty good horse ration for the
winter period, is it not? — I do not call it so; it is
what we have given them.

12.262. What sort of horses are they?— Heavy cart
horses.

12.263. What sort ol weight— 16 cwts. each? — I am
no judge ; possibly if you &ay so.

12.264. It is a heavy ration is it not I- It is the
ration I use; I cannot tell you whether it is a heavy
ration or a light one.

12.265. You base this statement on records, do you
laiuly; my corn is weighed out.

12.266. Would it not be rather more convincing
as a record if yon put. down the total quantity of oats
and seed and hay used and the- total quantity of bran

That is exactly what I have based that esti-
mate on.

12.267. Would one iiMiidh find that if one fed
a certain quantity or knew the actual total quantities
fed it divided into an exact number of Ibs. ? — 1

do not (|llite follow

12.268. Supposing you fed a ton of hay over a
in number of days in the winter and a certain

numbers of quarters of oats over a certain number
of days and divided the quantities by the days would
they always divide exactly into Ibs.:' Mo y<m always
eat half a pound of beef steak for your dinner, or
do you vary it?

MINUTES OF EVIDENCE.

105)

24 September, 1919.]

MR. WILLIAM EDWARD ATTENBOROUGH.

[Continued.

12,209. A Ib. less of oats a day will make a big
difference in the total? — Some days they will eat
more and some days less. That is the ration which
is weighed out to my man every week, he uses that
as he likes.

12,270. You do not grow any roots, do you? — Yes,
a great many.

12,271-2. Not on this heavy land? — I grow mangolds
on it sometimes.

12.273. Not in 1919 to which the figures relate?—
No; there are no mangolds whatever on this land.

12.274. What would the horses be doing say be-
tween the 1st of May and the 1st August bef'des
cutting these 36 acres of clover seeds? — Cleaning the
fallows.

12.275. Thirty-six acres of fallows and 36 acres
of clover seeds? — I am sorry to say that some of the
fallows we did not get up; we had to have steam
cultivation to get them up.

12.276. You have three or four months in the
summer when the horses are not doing anything
except turning fallows and cutting clover and hay? —
Our horses never l:e idle when the weather allows
us to work them.

12.277. Yet you have 100 days on which they do
nothing? — We always work them when it is fit to
work them.

12.278. Surely these are the best days of the year
for working?— ^Certainly.

12.279. Is this summer ration fed to the horses?—
Actually — in fact we are now feeding the winter
ration, "and have been doing BO for considerably more
than a month.

12.280. With good strong cart horses weighing
about 15 cwts. each, and fed well, do you actually
mean to say with four horses on the plough you
cannot plough more than half an acre of land a day?
— Yes, they will not plough more.

12.281. There is nothing wrong with the manage-
ment, is there? — Possibly. I am not supposed to
be a judge of that.

12.282. Or that two good heavy well-fed horses
turning fallows will not plough more than three-
quarters of an acre a day. Do you not think it is
possible they would plough an acre? — Possibly you
might, hut my men do not ; there is only half an acre
allowed for the first ploughing.

12.283. The wear and tear of implements runs
through this statement at 10s. the acre? — Yes.

12,2*4. Is that based upon actual bills?— Yea.

12.285. It is rather clear it does not run into
pence when yon divide the bills by the number of
acres? — I did not think it was worth while to go
into pence in coming before a Commission of this
description.

12.286. So that if it worked out at 9s. 3d. you
would put down 10».? — Certainly not: I should put
down 9s. ; that is how my costs are based.

12.287. You have a valuation and a careful record.
What is the value of the implements per acre? — 1
have not gone into that.

12.288. What is the total value of the implements ?
—That will appear in my balance sheet.

12.289. Mr. Green: You say these are actual
charges. In estimating the establishment charges
such as hedges, ditches, unprofitable work and wet
tim", what principle did you go upon in
differentiating the cost between the hedging and the
ditching and the unprofitable work and the wet
time. How did .you work that out in detail ? — I
worked it out as closely as I possibly could having
regard to the number of wet days and the unprofit-
able work and the amount of hedging and ditching
done and so forth. There are a great many items
that are not entered there, and so forth. Those are
the main items as near as I can possibly get at them.
I do not ask this Commission to say that £1 an acre
is the actual amount, but it is as near as I can
possibly get at it.

12.290. Mr. .7. M. Jlrmlrrxon: These figures of
yours do not cover the whole acreage of your farm? — •
These figures refer to the working of the 180 acres
of heavy land.

12.291. You do not give us any account of the other
part of your farm ? No.

12,293. You have altogether 515 acres f— Yes.

12.293. I see you charge for bird scaring 2s. 6d.
an acre on this 180 acres? — Yes, now it costs me more
than that.

12.294. If it costs you more why do you not put
down all it costs you? — One cannot put down the
actual cost of bird scaring, because it depends upon
the season — it depends upon how long the corn is
growing. If this Commission suggests that bird
scaring is unnecessary I could suggest another
remedy.

12.295. I am not suggesting anything of the kind.
You get an average yield of 4^ quarters, but you do
not tell us what the last crop fetched. I suppose you
will show us that in your balance sheet? — The 1919
crop is not sold, but it is not 4£ quarters.

12.296. What is it?— I cannot tell you— anything
from 3$.

12.297. According to your figures, if it is only 3^
quarters you will make a loss. Is that so? — Yes.

12.298. Are you one of those gentlemen who have a
balance sheet to produce to us later on? — I have a
balance sheet, which is in the hands of the National
Farmers' Union.

12.299. You are going to hand it to them? — It has
been handed to them.

12.300. Mr. Prosser Jones: Have you tried tractors
with which to plough this land? — Yes, occasionally,
when I cannot do it with horses.

12.301. It has been successful? — When the weather
is absolutely perfect.

12.302. What number of horses do you keep on this
farm ?— Ten.

12.303. Five hundred and fifteen acres?— Two hun- '
dred and fifty-seven arable.

12.304. The horses have something to do on the rest
of the farm, have they not? — A certain amount; not
very much.

12.305. Is this 17s. 6d. for rent and rates typical
of the rents charged in Leicestershire? — I do not
know ; that is my rent.

12.306. You will admit it is a low rent, will you
not? — I do not admit anything; it is the market
value of the land, I take it.

12.307. What number of men have you got on this
farm? — I work four men and a boy to the 100 acres
of arable land.

12.308. Do you know all the men that you have? —
Yes.

12.309. Do you see them frequently? — I have never
had a foreman yet since I have been in business; I
have been in business for 28 years.

12.310. How do you find these men are performing
their work at the present time? — Very well. I have
no fault to find with them, with this exception, that
the skilled men are getting scarcer.

12.311. Do they live in cottages of their own or do
they live in the farm house? — Three of them live in
cottages on my farm, the rest come from adjoining
villages.

12.312. None of them come from your house? — No.

12.313. Mr. Langford : This is very heavy land, is
it not? — Yes, heavy three horse land.

12.314. It is absolutely necessary to fallow it one
year in each course of five years? — Absolutely, in my
opinion.

12.315. So that the profits derived from the four
succeeding crops have to be averaged over the five
years? — Yes.

12.316. In your first crop of wheat after fallow,
assuming that you got \\ quarters of wheat and sold
that wheat at 80s. a quarter, which, of course, is
higher than the price obtainable to-day, I work it
out that you would get a profit of £2 Os. 8d. and the
straw on that year's crop? — Yes.

12.317. Coming along to the next course of seeds,
you say you grow an average crop of 25 cwt. to the
acre?— Yes.

12.318. You could sell that at £8 a ton and you
would make a profit of £2 7s. 4d. on that crop.
Coming along to the next crop of wheat, the average
falls to 32 bushels in the fourth course, I see? — Yes.

12.319. If you sold that at 80s. a quarter, you would
make a profit of £1 7s. 2d. and the straw on that
year's working? — -Yes.

no

KMYAI. COMMISSION ON A.GBICULTUBB.

24 Stflembtr, 1919.]

MR. WILLIAM EDWARD ATTEHBOROUOH.

13,320. In tho last course, oats, if you sold
oats at 66*. a quarter, you irould make a profit of
1C*. lOd. »nd the straw in that particular year? —
YM.

13,331. If you add four years' profits together, they
come to t'tj 12s., mill the average over tin- In.
would IN- ill (Is. 5d. an acre.1*— \

13.322. Do you agree «itli me tliat in order to !><•
of any benefit to you on your heavy land, the
guarantee as regards wheat would need to be not
lew than 80s. a quarter to bo of any service to y.mr
— Certainly.

13.323. it seems as though the guarantee on <-.ii-
would need to be not less than 60s. a quarter f
Certainly.

12.324. In fart, it ought to be more, because your
profit on oats is the lowest profit in the whole five
courses? — 60s. as a minimum guarantee.

12.325. And you would liko a free market, I
suppose, above that? — Absolutely.

12.326. I think you said, in answer to a Com-
missioner, that you were one of those few farmers
who pay income tax on your actual profits? — ^

12. .'127. You have your accounts audited and you
pay income tax upon the actual results ascertained
by that method? — I have done for 1918.

12.328. When the proper time comes, you are pre-
pared to put in your balance sheet? — Certainly.

12.329. And to come back here again to be ques-
tioned upon it? — Certainly.

12.330. Mr. .1. M. UnxlrrfOti : For the whole farm:-
— For the whole farm.

12.331. Mr. Lennard: I understood you to say just
now that you considered an 80s. guarantee for wheat
would be necessary on your class of land?- That is a
question which I do not care twopence about, but if
it is necessary for wheat to be grown on that land, a
guarantee of less than 80s. would be of no use what-
ever.

12.332. Is the land of your farm, or tho particular
fields you have been dealing with, average quality
land?— It is the average quality of the heavy land on
the farm.

12.333. On the heavy land of your farm you con-
sider that wheat is an unremunerativo proposition,
unless there is a minimum guarantee of 80s.? — Cer-
tainly.

12.334. You also said, in answer to Mr. Langford
just now, that you desired a free market above that
price? — Yes, certainly.

12.335. I gather, then, that you expect that the
world's price of wheat will sometimes, or perhaps
frequently, be above 80s.? — It may or it may not; I
have no opinion with regard to that.

12.336. You said just now that it was important
to have a free market with regard to your wheat? -
(Vrtainly.

12.337. How would the free market help you if the
world's price of wheat was not usually or frequently
Creator than 80s.?— 1 nm afraid, Mr. Chairman, w'e
are netting away from costs.

1'hniriHtin : I did not stop the question for the

". that in answer to Mr. l.angford you said you

favoured a guaranty of HOs. ami that in addition

\..M alwi uant«<d the play of tl larkct. It necessarily

follows from your an.swers to Mr. I/angford that Mr.
L.-nnard is within his rights in asking you why yon
want th« fro* play jif the market I 'should* have
ftop|N-d Mr. I.angford. It was my own fault and i
n|HilogiH> for not doing so. | „„, afraid, Mr. I/ennanl.
it it no um» continuing the questions in tho cireum-
•tancM.

\\'itnr->: May I nay I do not wish n guarantee
of any prici- whatever; I wish a free market, l.'it
if it is in the int. -rests of the country that .corn
khiiuld be grown on that class of land.' t,h«n I
it cannot be grown at a profit under 80s. I wan't
to make that very clear.

12. .'J-'VH Mr. \ ill, nil t: I n in not quite clear about
the arrangement you have f..r di-al'ng out corn to the
horsemen. I »uppom< you have a regular horseman v

12.339 Your custom i< at the end of the week
to pilot him out so much JUT head per horse whether
they aro at work or not. I •.uppow*9 That is so.

12,34<>. So that really the estimate you put in here
ii]>oii uliat you actually dole out to the
horseman!' That is so.

1 -':«!. He would be in a very bad toni|>er on the
t.iv it von did n, .t dole him out what he
lo-l !- That is «0.

1 2,3-12. The horseman is verv keen about his allot
mcnt of corn for his horsc-

12,3I.'4. With regard to these working days. I am
a little puzzled about them. I do not think that you
want us to believe thai 200 working day.-, for a hoise
applies to your farm as a wh

12,. 'Ml. There are many days on which the 1
are not working on the stiff land, but are working
on other land: That is so.

I2.:U~>. So that really they are working more than
200 days on the average!- If I wen- giving an
mate for the whole of the arable hind I .should in-
crease those working days.

12.346. I was pu/./.led because yours is the lowest
with the exception of one that I have traced an

all our lists. They go up to 280 in Oxford, MO in
Salop, 290 in Dorset, 260 in Somerset, and so on.
There is only one other county where they .show
the number of working days as low as 200 and your
estimate is also the highest per aero a.s regards the.
cost per day, 7s. 3d. They run ii~. and t\~. i:d. ; there
are several at T.s., but there is not another our that
1 have found as high as 7s. :<d. A point « a* i
too, about bird scaring. I am rather interested in
that because I have had some. I cannot find out tin-
size of these fields, but somebody seemed to suggest
that it was really 2s. Gd. an acre on ail this corn
growing land?- It is 2s. 6d. an acre on the i
crop.

12.347. Aro yon troubled much with game in your
district? — Wo are smothered with rooks; it is the
rooks and wood pigeons that do the mischief.

12.348. They shoot all the pheasants and partridges
I suppose? — The game on my farm is let; I do r >t
have the shooting.

12.349. Does that really account for tho high figure
of 2s. 6d. an acre for scaring birds, because it ,-
rather high? Do you call it a high figure?

12.350. Yes. I suppose it is a boy that does it.
and occasionally a girl!' — Sometimes a man, because
we cannot get the 1

12.351. Are boys frightened of rooks in your part
of tho country. This is the first time 1 have hoard
of a man being engaged to drive olF rooks. I should
have thought it would be fine sport for a boy.
In your district is bird .scaring a full time job?
For boys certainly.

12,3.52. They always made me do something else? —
So do I. If there is any stono-pioking-up to do
they do that, but it is very rarely you can combine
the two job*.

I L'. 353. I suppose there is no doubt, like most
other fanners, you do combine the two jobs when
there is a chance? — Yes.

12.351. You would not let a man go and waste tho
whole of his time bird scaring?- No. certainly not.

12,355. So that it does generally happen that tin
person, whoever he is, who is looking alter the bird
scaring is doing something else at the same time?— Not
with the bo\ i,

12.35fi. No, but you said you could not get bo-.
I say when we cannot p< t ho\s. It is always a matter
of convenience.

12.357. 1 was suspicious a little In cause (he rent
of your farm looks rather l<,w. t-»l-mg the whole of
it, and it did indicate to me that ihciv would >
good deal of trouble- with game and rooks. I mean
where there lire rooks tin-re is generally something
else nbout as well, and that would he one thing
which would hamper a farmer in his endeavour •
The game has nothing to do \\ith the scaring.

I2.35v No. I know. Imt is it not a handicap to a
farmer in cereal growing when In- lias i^ot a farm
on which somebody e! the shooting!- I;

depends on the man who has the shooting absolutely;
p'T-onally I have had no trouble \\hatevor.

I2.35fi. Do you moan honestly to sny that you do
not mind. Would you not prefer to have a farm
whore there was no game if you were really out
for cereal growing? (Vrtainly.'

MINUTES OF EVIDENCE.

Ill

24 Hrjttember, 1919.]

MR. J. COSSINS.

[Continued.

12.360. I do not mean to any that you have trouble
with the shooting tenant because we do generally
arrange that, but is it not really a handicap to the
farmer when one farm is let for two purposes?' — As
a general principle, yes. Unless the occupier lets the
shooting himself I agree with you.

12.361. It does hinder the best results in cereal
growing? — I should say as a general principle
possibly it might do. I would not like to commit
myself at all, because I have never had a farm which
was infested with game, although I have heard of
them.

12.362. If the shooting on a farm is worth letting
to a tenant there must be something there? — With
regard to my farm there are a great many woods
and pheasants which were reared before the war in
the woods. My experience has been that when they
fed the pheasants in the woods we were far less
bothered with thorn.

12.363. Mr. Parker: With regard to labour costs
have you charged that nt one rate up to 30th May
and at another rate after? — Yes. You will notice
with regard to the seed crop tho labour is charged
on the old price.

12.364. On the 30s. ?— Yes.

12.36.5. Then the figures are not quite accurate,
are they? — Yes, they are absolutely accurate. The
seeds are charged a't the actual cost and also the
labour.

12.366. Mr. Smith : I think you admitted, in reply
to Mr. Nicholls, that these costs per acre are rather
high for this second course — £16 an acre? — No, I did
not admit that, because I did not know. Mr. Nicholls
said so, but I have no means of knowing.

12.367. Would you not agree that £16 an acre
represents a fairly high cost for cultivating wheat? —
I have no means of knowing that ; those are my costs.

12.368. Is it to be assumed that these are not
questions that farmers discuss amongst themselves?
— Certainly, they talk about them.

12.369. I do not know whether you are prepared to
admit that farmers do exchange opinions on these
subjects amongst themselves and that in that way
you get to know something about costs generally? —
I am afraid I am rather sceptical with regard to
statements made by anybody unless they bring me
facts and figures to prove them.

12.370. Especially farmers? — No, any class of man.

12.371. Would these different operations set out
here represent the full cultivation? — They represent
the full cultivation of the course as it is given.

12.372. You stated that very little had been put
into the land during the war? — Yes.

12.373. What actually do you mean by that?— I
have used far less cakes. My custom pre-war was to
fork the whole of my stubbles, but since the war we
have forked nothing and we have also cross-croj>ped,
and the capability of the land has, therefore, gone
down to a great extent.

12.374. You admit here that this represented the
full number of operations of cultivation and you also

admitted that the whole of your straw went back on
to your land in the form of manur«? — Certainly.

12.375. I suggest that that does not look as though
there had been very little put into the laud; it looks
as though the full amount had been put into it? —
Everything that has been grown has been put in,
but once you stop your cake feeding you soon decrease
your corn yield.

12.376. Apart from that, the full cultivation has
been maintained? — No, because there has been no
hand labour put in.

12.377. When I asked you whether this represented
the full cultivation, you said yes? — Yes, so far as
the horse labour is concerned, but the farm has
deteriorated because we have not been able to do the
forking and keep it in the state it was in pre-war.

12.378. Do you suggest that these costs in normal
times would be added to? — Certainly, on to-day's
wages. If I had to farm my land as I farmed it prior
to 1914 on the now existing minimum rates of wage,
it would cost infinitely more.

12.379. Your first statement would not be correct
that this represents the full operations of cultivation?
— It represents the full operations of cultivation at
the present time.

12.380. Yes, but that was not the question I asked
you. I asked you if this represented the full opera-
tions of cultivation, and you said yes. You said that
all your straw had gone back in the form of manure,
and if this represented the full operations of cultiva-
tion, I could not see how the land had deteriorated?
— It has deteriorated, I say, through the want of
manual labour not having been put in and through
the absence of cake feeding.

12.381. Could you tell us what you estimate the
deterioration per acre at? — It is very difficult to say
—certainly not less than £5 an acre.

12.382. That is a very high figure, is it not?— I
do not think so ; that is my estimate.

12.383. Do you suggest that through the absence
of the hand operations and the absence of cake feeding
which you speak of your land has got deteriorated
to the extent of £5 an acre? — And the cross cropping.
During the war we took a third white straw crop
which we ought not to have done. We took the advice
of the powers that be against our own judgment with
the consequence now that we have got to make up
for it.

12.384. Would Uiis deterioration of the land be
reflected in the crops? — Certainly.

12.385. Can you give us your total yield per acre
from this land in 1918? — I have not got those figures
with me; I thought I had.

12.386. The yield was very good last year, was it
not? — No, it was not. My dead fallow wheat yielded
four quarters per acre last year. This 4^ quarters
is the average.

12.387. Do you suggest that last year's wheat crop
was not a good one? — Certainly not with me.

12.388. It is remarkable how farmers differ in
their opinions, is it not? — My barley crop was a good
one last year, but not the wheat.

(The Wltnett withdrew.)

Mr. J. COSSINS, called and examined.

12.389. Chairman: I need not refer you to the costs
of production on. your farm which have been pre-
aentcd to the Commission in a return prepared by
Mr. Wyllie on behalf of the national Farmers' Union.
The members of the Commission desire to cross-
examine you upon the items in your cost account.*

12.390. Mr. ttdwardi: Is your farm typical of Dor-
setshire or typical of your neighbourhood? — It is
typical of the neighbourhood.

12.391. All large farms of this kind?— All large
farms on the hills of Dorset.

l'J..'J!>2. Do you consider that your land is really
suitable for the growing of wheat and cereals? — It
hn.s been since my remembrance.

12,393. Are these estimates that are given here
the actual records of the working of your farm? —
Thi-v are records of the accounts that we keep.

* See Appendix No. IV., Farm No. 30.

12.394. Have you been in the habit of getting
separate accounts for various crops as they are down
here. We have before us No. 19 the cost per acre
of growing a crop ot wheat. That is followed by
the cost of growing a crop of barley and so forth.
Have you been in the habit of keeping accounts
according to this method? — Yes.

12.395. Do you think that they lead you to a truo
conclusion as to tho final result of your farming? — As
far as my experience goes they do. I have followed
the same practice for many years.

12.396. To take first your cost of horse labour,
you say as regards the shoeing of horses " four sets
new shoes per horse per annum, 9s."? That is for
1918 the 9s.

12.397. The present price, 1919, is 10s. ?— Yes. The
price varies. Just recently it has gone up another
Is. 6d. a set.

112

niMMISSMX ON .\«.liU TI.TI I!K.

.'1 Srplrmbrr. 1919.]

Mi:. .1. ('

[Ciinliiiutil.

Th»t would make it 11*. 6d.P— Yes, it would
bo 11*. 6d. for tkis your .919.

13.399. I *ent a horse to the smithy the other day
to be shod and my boy laid to me: " What do you
think ther arc going to charge you"P I said:

•ut Ub." " No," he said, " 22s., according to
th • «ue of the shoe " ?—Ye«, I quite believe that.

12.400. Yon mention here " Share of rent, rates,
insurance, Ac." What amount of insurance is
included there? — The insurance of horses.

12.401. Against fire?— Yes.

19.402. Against fire only?— Yes.

12.403. Have you never been in the habit of
insuring against deaths in horses? — No, I have in-
foal mares, but that is not mentioned here.

12.404. Taking the wheat crop, vou say that you
have a large number of horses — 20 working cart
horses on the farm? — Yes.

12.405. Still you have down here " Steam plough-
ing and pressing "? — Yes.

12.406. Have you steam tackle on your farm ? — We
hire it.

12.407. Your 20 working horses are not able to
tackle the work? — We are cultivating 800 acres of
arable land.

12.408. Unless you hire steam tackle the 20 horses
would not be equal to the work ? — The wheat is
grown after two years lay, and, therefore, it is
beyond the power of the horses to plough that land
efficiently for the growth of the wheat. We have
therefore, to use a steam plough to plough it up to
a depth of 7 inches, and press with a heavy press,
it is generally done in August.

12.409. You say threshing at one rick per day.
What does that mean? — We put up our ricks at a
convenient size, so that we can get a rick threshed
out in a day with our tackle.

12.410. How much acreage is included in eaeh
rick? — It depends on the straw crop of that wheat,
but on an average we put from 10 to 12 acres in a
rick.

12.411. You are able to thresh that amount per
day?— Yes.

12.412. With nine men?— Yes.

12.413. Does that include the drivers of the thresh
ing machine? — Yes. I can explain it if you like.
During the last two years and during this year we
have threshed by the tractor which we now use.
That saves a man ; it does not require an attendant,
and, therefore, the man is able to look after the
sacks. If you thresh by steam you must have another
man to attend to the steam engine alone.

12.414. Then you say that the hire of sacks per
acre only amounts to 8d.?— Id. per sack is what we
•re charged now by the merchant for the hire of the

*:i< k-

12.415. You are in a very fortunate position as
compared with the position I am in in that respect :
they charge me very much more than that for sacks
nt the present time?— We do not keep them long-
only a few days.

12,410. Hnvi- you grown more wheat or cereals on
your farm during war time than vou did previously9

12. 117. Have you been able to obtain such good
crops during the war as you did previously on the
average of the four years'? —About the samV I'M-
was exceptionally good.

12. IH. Do you consider that your land is in as
good • state on the whole now as it was in say
Mil l»— No, not so good.

2,419. In wh.it T. •,!„.,. t. |,as it i|.. t..,-i, ,,:,),..];•' There
'•n » larger area of corn grown, and. therefore,
.o IKSMI obliged to grow two |trM OTO{M follow-
ing, which deteriorates the inmi nnd get* it to n

" extent foul.

12 120. Mr. Duncan: Can yon loll me what prin-
ciple yon adopt«><l in rharging'your int<-re«t on capital
in the various accounU? -It is explained, I think.
The average value of the horse* js £02 l<>, cadi, ami
nil tho items are here: wheat. CDS 15s.; barley.

'".. and wo on.

12.121. On your wheat rrop Xo. HI your charge
'•* 5 per rent, on the total «,.( of the crop i- it '•

12,422. Is that followed throughout in your charges?
^ • ' us I can it the interest is

charged on the capital of each of the-,, commoditit*.

I2.rj:t. ('.in you tell me how much the ini
on the capital over the wl would amount

toP— £617.

12. 12 1. That works out at 5 per cent, on the capital
actually in the farm 'J -Yes, estimated at £12.000
in* !.• !.

12.425. Is that the figure of the valuation of the
furin at the end of the year? — Yes.

12.426. Is that the figure which ap|x»ars in your
lialance .-hoc i - | have not got my balance sheets
with me.

12.427. No, but when you do make up your bn'
sheet is that the figure which appear*:- The im
capital varies from year to year.

12.428. Exactly, but that is the figure which ap-
pears for this year, I .suppose? That is

12,429. What docs the total sum for management
amount to on '.he whole of the farn

12.430. Iii this sheep account No. 4, what number
of sheep and lambs were sold. You give the
figure at £1,834 19s.?— Ye.s. that was the total of
receipts from sheep sold during that y-jar.

12.431. C'an you give us the numbers sold? — I am
afraid I cannot, exactly. I ran give them to you
approximately. In July we sell off our draft ewes;
then we sell our wether lambs in September, or if
we have food to carry them through we grow them
into mutton and send them to market.

12.432. What number of lambs had you in 1918-19?
— 640 — about a lamb to a ewe.

13.433. Do you reckon it is a normal thing for
you to lose on your sheep account? — Yes.

12.434. How long has that been going on? — The
whole of my time of farming.

12.435. Has there been any improvement during the
war period? — Of course, the figures are much greater.

12.436. You mean you are losing more now? — On
account of the figures being greater you see.

12.437. Are you actually losing more money on your
sheep account now than you did prior to the war? —
Yes.

12.438. Is that common in your district?- Y<
where large flocks are kept. The sheep are always
in tho hurdles for 365 nights of the year. They are
fertilising the arable.

12.439. Mr. Edwards: You have been -through
these figures and you supplied us with the cost of
production per acre of the individual crops. Would
you, as a farmer of wide experience, make a sugges-
tion to tho Commission as to what minimum price
you would require for the growing of those crops
on your farm? — That is a very important question.
I have had a good deal of experience for 40 years.
and I have grown a great deal of corn. I think
under the present conditions of farming I, for in-
stance, cannot grow wheat at tho present day at
less than 80s. n quarter.

12.440. What about barley — do you grow bar1
— I grow from 40 to 60 acres generally.

12.441. Would vou venture to give a figure as
regards barley? I should say 70s.

12.442. And oats?- 55s. — those are under present
day conditions.

12.443. In order to be quite clear, what weight

per quarter do vou mean in the various crops?-
Wheat, 501 Ihs. ; barley, 448 Ibs. ; and oats. ,'Wi Ibs.

12.444. Mr. Axhlifi: I have been looking at vour
winter ration, particularly for horses. What is the
chaff there? Oat straw chaff, chiefly.

12,41V I take it that is about a cwi. a w ci k '-
Yes. I may sav that, the wheat, dust is mixed with the
oat straw chaff generally. When we thrc-h all the
wheat dust, is collected and taken : • e of

and the, oat straw chaff mixed with it.

12.446. This chaff is really the wheat, chaff from
the thresher mixed with oat chaff straw? Yes.

12.147. Should I be right in assuming that this
ration of bran runs to nearly 2 Ibs. a day, or somo-
thiiig ; 12 and 14 Ibs. a week? There i.s ver>

bran, I think.

MINUTES OF EVIDENCE.

113

24 September, 1919.]

MR. J. COSSINS.

[Continued.

12.448. You put bran down at Is. 6d. per week? —
We use a little bran chiefly for health's sake — man-
golds are used chiefly.

12.449. What sort of horses are these? — Shire bred
horses.

12.450. Pedigree? — Some are pedigree and some are
not.

12.451. Is it heavy ploughing?— Three horse land.
We use three horses with nearly every implement.

12.452. Does it not strike you as rather a heavy
ration? — I do not think so. You see our horses
never get a bit of hay; they only have straw in the
racks.

12.453. They get 16 Ibs. of oats, 21 Ibs. of chaff and
2 Ibs. of bran and mangolds? — The mangolds vary;
there are very little mangolds in the Autumn ; it
increases in the spring.

12.454. It does not strike you as a heavy ration?
It is what we have been used to for many years.

The oats are generally bruised and measured out in
the ration ; that would make a difference.

12.455. It keeps the horses in very good condition,
does it not? — No, nothing extra.

12.456. Of course, they work a lot of days?— Yes,
we lose very little time with our horses ; we cannot
afford to let them lose time.

12.457. I have been looking at your sheep account.
It i-. apparently very similar to all sheep accounts
we get from these counties. Have you any general
explanation to give as to the deficit shown on the
sheep accounts in Dorsetshire and Hampshire?— You

verything has to be grown for the sheep by
cultivation, and the horses — all our catch crops and
all our root<. They are never on pasture land ami
therefore the expense and' the looking after them,
and the hurdles, and everything else, is very heavy.
But we are bound to keep them because we cannot
grow corn without them.

12.458. I understand that. Should I be far wrong
in saying that in feeding tegs on roots in the winter
they are quite frequently kept longer than they ought
to be? — We are obliged .to give our lambing ewes
cake directly they lay a lamb. Is that the answer you
wished?

12.459. I am afraid you misunderstood me. Should
I be right in assuming that when you are feeding
tegs — I do not know if you understand that term? —
Yes, I know what tegs arc-.

12.460. When you are feeding tegs on roots in the
winter they are quite frequently kept longer than
they ought to be, and they aro somewhat overfed on
the roots? — You see we have nothing else to depend
upon for our ewe lambs. Wo have 250 to 300 cwc
lambs to keep to replenish the flock each year, and
they have to be kept exclusively on roots and hay
or rhaff until the green crops come in the spring.

12.461. Is it true that sheep are becoming un-
popular in your district? — Yes, for various reasons
I could give if you wish to know.

12.462. Yes, I should like to hear them ? — I may say
on account of the Government wish — which we have
complied with — that we should grow a great deal more
corn the number of sheep has had to be reduced.
That is one reason, and in many rases flock masters
have sold their tegs off as mutton to cbtain the high
price and enable them more easily to grow more
corn.

12.463. If you are going to reduce your sheep as
a permanent policy how are you going to work this
typo of land? — I should not think of doing it, I
should not reduce my sheep flock by one. Jf you
intend to keep on farming I am quite sure in my
own mind, that that is a wrong thing to do, but if
I were giving up in two years' time I should soon
get rid of my sheep.

12.464. Do I understand that on your behalf at
some time or other a balance sheet is going to be
produced ri"i|M-etiiig this farm? — If it is necessary

i produce balance sheets to the l''armeri>' Union.
12,40.". You have not done so yet? — I have not done
so. T have not been asked.

12.1W. Looking at these aerounts ns they stand

with the rather high cost of milk and the big loss on

liei.j). there would be perhaps a total Joss on

2.r>83l

the farm. Would the balance sheets show that? — 1
cannot say that there is a loss on the milk.

12.467. I beg your pardon, I am wrong. Could
you give us an idea of what your yield of milk per
cow is? — I do not keep records. I can give you the
total amount of gallons, which you have before you,
for the 50 cows.

12.468. This account does not quite cover a whole
year, does it? — Yes, five months summer and si-vfii
months winter.

12.468A. Mr. Batchelor : I notice that your yields of
wheat and barley for the 1918 crop are considerably
over the average of the past seven years. Had you
a good crop in 1918? — We had.

12.469. What is your 1919 crop like ?— Compared
with 1918?

12.470. Yes? — One-fourth less on wheat, one-third
less on barley.

12.471. Will your 1919 crop be even up to the
average which you give here of the past seven years?
— No.

12.472. It will be even less than the average? — Yes.

12.473. In view of the deficits shown on the sheep
account do you consider that you have charged
enough against the cereal crops in respect of the
manurial value from the sheep? — I put it down very
low. I have pat it down at £200, but it is an
estimate, it is impossible to tell.

12.474. As regards that £200 I notice you put £1
10s. per acre against the barley? — The manurial
value? •

12.475. Yes, from the sheep? — I may say that
barley is not always grown after sheep ; it is grown
after wheat.

12.476. This is after wheat, catch crop, and roots?
— Yes, there are three .courses of catch crops after

wheat.

12.477. In each case you put in a charge for
management as well as interest? — Yes.

12.478. The number of working days in the case of
your horses is 290? — Yes.

12.479. Is that the actual number of days for the
year 1918-1919? — Yes, as near as we can get it,
leaving out wet days or part wet days. There is
always work to be done with our horses as soon as
it stops raining, and we can also go on cultivating
our land as soon as it stops raining, there is so much
work to be done in manuring, carting, and so on.

12.480. Mr. Rea: You allow the value of the
manure to stand against the straw, I take it? — Yes. I
can explain that if you wish.

12.481. No, I think it is quite plain. I just wanted
to be sure that you did so. You do not make any
charge for the manure, and you make no credit for the
straw; you simply let one stand against the other?—
Yes.

12.482. In your wheat No. 19 account you have
" Crops of previous three years, wheat, clover, hay."
Does that mean that you let your seeds lie for two
years? — Yes.

12.483. Do you take the hay off the first or the
second ?— The first.

12.484. So that it is really wheat, hay, pasture, I
suppose ? — Yes. You see the sheep are on these clovers
and the after.nath after the hay is cleared. The
second year they are lambed on it and grazed and
then it is manured over with farmyard manure, and
then it goes under wheat.

12.485. They graze on it until it is ploughed up?
— Yes.

12.486. Is 18s. an acre for steam ploughing and
pressing the price you paid? — That was the price we
paid in 1918.

12.487. That seems rather low, does it not? — You
would have to pay a good deal more now? — We have
to pay 21s. now.

12.488. Harvesting 12 acres per day, that is a big
return? — I may explain that our fields are very
large, the. smallest field I have is 25 acres. They go
up to 80 acres, and with a 6 feet binder we can
easily cut 12 acres a day. We have two three horse
shifts, and the horses and the machine never stop
from morning to night. We are very favourably
placed with regard to harvesting, having such large
fields.

H

Ill

HuYAl. roMMls-|,.\ OF AiilMi n.TTRK.

% 1919.]

MR. J. ComiMS.

[CoitttHUOd.

19,488. Thu low on steep seem* to b» a serious
matt- , B rery worioiis. unit tor imlood.

12.49O. It you ta'nnot >l" •omethiag U> diminish
that. d.«^ it not s«'cin nliuo.st iui|M>vihlf Ul cany

abandon. • our

l.irin ui.ulil IM- use!.-* for growing corn in two years.

r.M:>l. You would ha away with i-orn

growing altogether:- Yes. we (•• ul<l not do it.

1'J 4 !*•-'. Your hind will not grow corn unless it is
tr.-hlcu by the sheep and fertilised by the sh- •
Ye*, nil tin- year round.

12.193. It looks to be a very risky and uncertain
business on tin- faco of it!' ' V<--, but it is quite
necessary.

lL',494. Do you think you get back the direct loss
on the sheep "in the increase of crop:- It is the only-
way. Of cotir.se. the wo.il this year will help the
sheep; then- would l>o a much greater deficit if we
had iiot a good price for wool this year. It has

g..nr u] >re than 100 per cent, since the controls

' aken off the wool.

19.495. Yes, without that it would have been much
wors

12.496. What I was rather wondering was if this
result has not a tendency to force fanners out of cereal
cultivation:- They havi- been practising it with the
help of strong fertilisers, sulphate of ammonia, nitrate
of soda, and so on, hut they are only a stimulant, in
my experience they do not lust long.

12.497. That would not keep the land permanently
in a good state? — No, nothing will do it like the
sheeps' feet.

12.498. I agree. The danger of the position seems
to be that farmers may get frightened of it unless
they have something really substantial to encourage
them to grow corn? — Yes. 1 quite agree.

12.499. Do you think without, a guarantee they
would or would not carry on corn growing? — It is
a difficult question. I do not think they wouia.

12.500. It is necessary to give them some security?
— We cannot make as much of our sheep as we could
because there is a flat rate on mutton. We graze
our best lambs about 12 or 13 Ibs. a quarter, and if
we take them into the market we only get Is. 2d.,
whereas for a great fit ram or a heavy ewe we get
just the same. We used to look to our lambs to bring
us in the money.

12,601. Yes, but have not we to consider that in
the future there is a possibility that we may have
to take even less than that? — I do not see how it is
to be done.

12.502. Dr. Douglas: Did I understand you to
describe your land as three horse land? — Yes.

12.503. It is described in the note on your farm
in the evidence put before us as light loam on chalk.
Would that ordinarily be the character of thiee horse
land? — Yes, light loa'm on chalk. There is one item
charged against the cultivation of mangolds where
two horses were used, hut that was ploughed up to

ura depth in the winter, and a large quantity
of farmyard mnnuie ploughed in which could not be
done with a double plough.

12.504. As to your sheep account I see that you
have a considerable outlay on food for tin- she. p,
Apart from green crop there s, •« ms to be about
£1,100 worth of concentrated feeding?— Yes.

12.505. I think you only allow £200 for the
nianurial residue of that, and of nil the green crop
together. Is that a sufficient allowance? What do
yon bnw> it upon? I just want to know how yon
get nt it? — After you h.-ve taken your wheat crop
after •' lay < onsiderabl" money has to be
spout in rlraiimg the land to picp:irc fur your catch

We umw three catch crops in two years.
Therefore, nfter exhausting the hind with two years'
ilm.T and then a crop of wheat followed In a crop
of bar'ey »<• are obliged to grow thro catch

.1 year* Hiul r.-pl. ni-h that land with the sheep
the \ilnili- tini" in order to come on to corn again.

11'.. VW. Yen, but my point is how you get at £2<X)

a* th. .due of th" innniiri. 1 i . nilue of your

That was an c.timatc thnt we' put

12..VJ7. Ho« do • ,,,te it; what is yur

method ;our hnsi* - Tb.. vain of th- crop
On the land it is all f'-d on tin- hind. If :•

is grown on the land, as the ghoep consume it they

return that crop to the land in ihe shape of manure.
lV>,:.<iv What- about ihe artificial feeding in
addition to the crop eon-imied on the land:- !>•
you mean cai

,,k. and imls ;,nd hay. You have £031'
10s. for . .1!..- peas and beans, and £1S2 10s. for oats,
and £320 for hay. I- th re no maniirnl residue from
1 'h. yes.

I J.:, 1 1 1. Is i'|, ,1 Ml the £J<I''

I-'... II. \Vh.re is it in the £V'"i The nianurial

i. I mm these I Bug;;, si 10 you will in iiselt be

more than £2*H( withoui anything for your crop? —

That is the result of i-iy experience; I do not think

I can put it at more.

12,512. That conflict*, does it not, with the usual
•iter. I put ii to you that if \ou were
leaving MUM farm you would claim a good deal more
than that' in respect ol improvements through
ing on the land:- More ihan the £200 for the
nianurial value of the sheep.

12,613. Yes, I am Mm -..u would be advised to
claim a good deal more than that for all that feeding
stuff consumed on the land. .My point is that more
ought to be credited to the sheep and more charged
against the arable ciop in respect of that. Have
you anything to say with regard to it in explanation?
— No.

12.514. Did you consider the point?— Oh, yes.

12.515. Do you observe Mr. Wyllio's note on the
.snb.je.-t:- I take it t:i bo his note?— Yes, it is Mr.
Wyllie's note at the end of the sheep account.

12..-) 1C.. He says: "£968 2s. must be carried by
succeeding mm ero] "- It ;s explained in a
way with regard to the small amount which I have
put for the growing of the turnips. You observe
the cost of groiving roots Is only C! .in acre turnip,
rape, and so on.

L7. Is that how you get at your £200?— If we
put the maniirial value of the sheep nt more than
£200 the cost of growing the roots must IK> materially
more.

12,618. The nianurial value of the residues from
sheep feeding is a cost not against the root crop, but
against the succeeding crop, is it not?- The following
corn crop.

12.519. Yes? — Of course, you see it depends a L
deal with regard to the nianurial value of the sli.ep
upon what kind of a crop you have got to fceil olf
with those sheep. In this particular year a great
acreage of the roots was very poor indeed and a larger
breadth had to be given every day ; therefore, the
nianurial value was coiiM'i|tienlly much loss.

12.520. Yes, but the nianurial value of the artificial
feeding stuffs for the concentrated feeding would
remain notwithstanding. I put it to you that yon
have not allowed nearly enough for the maim rial
value of your sheep feeding and that, therefore, yon
have not charged enough in respect of that at;

the succeeding crops? — That may be so.

12.521. Do you agree?— We reckon the nianurial
value of feeding stuffs to be' about one-sixth of the
value that we give for them.

12.522. I do not think that in a very u. nerally
accepted basis, but if you take that it would still
he a very much larger amount than your i'2(K) without
allowing anything whatever for the consumption of
your root crop. You agree that there is an error
there? — There may be a slight difficiency. It is an
estimate that we thought a great deal about. It was
estimated at £200 after a great deal of consideration.

12.523. Yes. but you do not seem to have con-
sidered the nianurial value <>f the feeding stuffs r
\V,- ,!o not in our munty Ooiuider tb.it very much
becan. i.Mit-b.'d by the animal.

12,5'JI. Mi'. XHII//I : Could you tell me what ibis
item of dcprcc:atinn "Two col:

tli-it mean that you lost two colts- \,,.

ily mean:- To obtain
the depreciation on tin

I2,"i2f>. Yes? The system is this: on :i n average
we put two colt, in the team .nerv \, times

three nnd these colts this year were valued at £80
each. Tile depreciation of the horses I think you will
see in £'8 eaoh horse.

12,627. What would you consider the average value
of your horses to be? In that part ciilar year thev

MINUTES OF EVIDENCE.

115

24 S,7,/,'W,,r, 1919.]

MR. .1. COSSINS.

{Continued.

varied considerably. I think the average was about
£40 to £45 apiece. You can see by the valuation of
the horses if you analyse it.

12.528. Have you taken the value of the horses
ar the average market value of the horses? — Yes.

12.529. Thi> item " Interest on capital value horses.
cults,' &c., (18) £1,GOO:> represents their present
market value? — That represents their market value
in that year; they would hay ;>iade t'<at money ,'f
I had solii tiiem.

1-.530. Therefore, you -have allowed for interest on
that full amount as part of the cost of vour horses?

Yfs.

12.631. J:i regard to your wheat, if this figure

of cost ill os. 4d. is to i-emaiii your average cost,

•and your ; v -rage yield does not go up, on last year's

yi, ii oiild be farming at a lorss, would you

r.i.r:- Xut <iii the wheat.

12,532. Last year you had a yield much above the
average? Thirty-four bushels per .ere.

I2..").;:i. Yes, but your iverage is 28? — Yes, that
rage.

1-.534. On your average yield you would show a
io-sr — At the controlled price of wheat I think we
should.

12,535. And tin: same as regards barley? — The same
as regards barley at the controlled price, but of
course, we get more than that.

•ft. Thereto: •, last year was a very good year
lor you in the case of both wheat and barley.' It
»as above the average.

•;'". Would it be true to say on these figure.s
\oii hav.- given us that you would have to maintain
that yi Id i:i order to get n. profit on your wheat and
••!- I think t!i would be much higher

at Uir |in--'-nt cost of production. 1919 would be
much more than 1918. The cost of production of
wheat in 1919 would considerably exceed the cost
in 1918.

12,538. Therefore, it does not look as though there
much profit on the wheat and Varley?
That was my reason for stating the price
of 80s. a quarter.

'!9. Have you been making a profit on the farm?
\\ V li.c\ i..-i>n making a profit during the last
: years.

12.540. Is that because vour yield of wheat and
barley has been high during that time? — That would
l.c partly the reason.

12.541. It would have to be much above your aver-
age, would it not?

12.542. Because you have a deficit of £786 on your
alieep which you would have to wipe off before you
i-l'otv ii profit? Yes.

12.543. Mr. NicTiolls : I was not quite clear about
your three-horse land. Do yon use three horses to

i_:le furrow in the ordinary way? — No, never
three horses, but for two furrows always. Perhaps
in stating three-horse land, you took it as one
furrow; but it is two furrows.

12.544. My idea of three-horse land is three horses
for a single furrow? — Yes.

12."> (5. I'ut that is not yours? — No, that is not
mine.

12.546. I mean that could not really "be considered
heavy land? — No, it is light land.

12.547. That alters the whole complexion of it? —
If 1 led you into a mistake with regard to three-horse
land, I meant we use nearly all the implements with
three horses, double ploughs, cultivators, drills, drags,
binders, and everything cx«-pt the mowing machine.

12..">4- That clears the position on that point. How
far do you have to carry your milk to the station? —
miles six days a week and eight miles on
Sunday*.

12.549. Because I notice von h.ivc down 30s. a week
for horse and float, nnd light, cvc . Cl? — Not £1 a
the 30s. includes the horse, the harness and the
float per week.

12..VA Thxl is right. Then is the light an addi-

1 £1 or is it f'l for the driver. It is under

nrling of " Cost of production of milk from

April. 1!>1<>." Is that £1 a week ?
'••'t is for tlie seven months.

12.551. That of course wants amplifying, does not
't? — Yes. If you work it out I think £57 5s. comes
alt right.

12.552. Then the week day for drivers is Is. That
is proportionate for the part of the day he is
occupied in doing that?— I might explain that may
be considered very low; but as a matter of fact the
milk is delivered by a woman, and has been for the
last five, years, and she undertakes the driving of
the milk to the station at Is., and 2s. on Sundays.

12.553. But you have her down under the item "of
"Labour, two girls, 23s. a week." She is not one of
those girls, is she? — No.

12.554. Do those girls live in?— No

12.555. Are they daughters of some of the farm
workers!- — Yes.

12.556. And you pay the men the 35s., which was
the scale then in 1918?— Yes.

12.557. And the girls 22s.?— Yes.

12.558. And 4s. for the Sunday? — Yes. This is the
winter months we are referring to. Those girls were
helping then to clean out and prepare and feed the
cows and so on. Their time is fully taken up.

12.559. There is one other very familiar item that
comes in some of these, I do not notice it in yours
under "Cereal Growing." You have not any item
down for bird-scaring. Are there any in your dis-
trict?—I think you make a little mistake." I have
got down bird-scaring on barley; and I can very
soon explain to you a system for bird-scaring on
wheat. We never put a man or anybody to scare
birds off wheat because we always use black cotton
and \ve never get any trouble.

12.560. There is no cost down for cotton? It is a

\«-ry minimum tost. We cotton all our wheat for ] o'-
er £1.

12.561. Mr. Lcnnard: There seems to be some un-
certainty about this term (three-horse land). I under-
stand you mean by it land that you can plough with
a double furrow plough? — Yes.

12.562. By two-horse land, what do you understand ?
-By two-horse land I should say two horses in the

• single plough.

. So that by two-horse land you really mean
land which costs more to plough than three-horse land -
— Yes.

12.564. Mr. Langford : You said just now in answer
to a question that you thought the guarantee to be
of service to yourself ought to be 80s. per quarter
on wheat? That is the conclusion I have come to
since I have been in this room.

12.565. That is assuming that the costs of produc-
tion are no higher than they are to-day?— No higher
than they were in 1918.

12,666. Is it your opinion that to create confidence
in the farmer, a guarantee must be given over a num-
ber of years, or do you think it is only necee.sary to
give it from year to year?— Under the present con-
ditions I should say over a number of years.

12.567. And not necessarily 80s; but to rise or fall
upon the cost of production?— That is so.

12.568. Mr. Prosser Jones: You farm 1,350 acres
I think?— Yes.

12.569. Is that typical of the sizes of farms in this
county? — It is rather more than the average in our
county; but the farms are very large in the neigh-
bourhood around which I live.

12.570. This is above the average, is it? It is

above the average, but some are more.

12.571. Is it more profitable to work these large
farms or to work smaller ones? — I consider it much
more profitable to farm a large one for this reason,
because we have our full staff to do all the work of
the farm. We have not to hire.

12.572. Do you get a better yield per acre? — Yes.

12.573. What number of men do you employ on this
farm? — At the present time I thiiik we are employ-
ing 18 men, 4 boys and 3 women.

12.574. Do they live on the farm? — They live in
cottages belonging to the farln.

1 2,575. Do you see all your men and know them ?

Yes. every day; and give them orders.

12.576. Are there any discharged men in your em-
ploy? -I may say in order to explain, that previous
to the war, or when the war broke out, eight men

H 2

116

\:»\\\. C..MMI.sM"\ ,)\ Atiltlt I I.TI UK.

MK. J ('•

imrtl.

were taken froiu my farm. Ol those, four have re-
turned. During their alnoiu-t* we hatl tit rely on
Gorman prisoner*' labour, and 1 had six of them for
three years.

12.577. With regard to the efficiency of your men,
do you find their efficiency equal to what it was prior
to the war?- Yes, about the same I think.

12.578. You have nothing to say as to thoir cffi-
vy — We have never had iiny trouble with labour.

13.579. I notice here that th.- h.>r-e k<vp is 5s. 5d.
a day. That is tho maximum, I take it, w hi«u the
hone is working? — The way in which we arrive at
that is, from the figure, that it costs us to keep the
horses during the year.

12.580. Is that an average for the \rar, or is it
for the working days: This is for the year.

12.581. It is an average for the year of 52 weeks?—
Yes.

12,532. Mr. Thomas llcndrnon: You have not
»hown »ny costs here for the 1019 wheat crop? — No.

12.583. It is 1918?— Yes.

13.584. I think you replied to Mr. Batchelor that
your yield of wheat this year was a quarter down
"from last year:-— That is tin* .--innate. Of course we
have not realised that crop yet, but our estimate is
one-fourth less.

12.585. That is 3J quarters you are producing?—
Yes, that is 6 sacks.

12.586. Is that right ?^ Yes, that is about it, 6$
sacks.

12.587. What about your cost of production this
year? — The cost of production this year will be quite
one-fourth more.

12.588. So that, roughly speaking, would be
£3 6s. Od. on to your last year's figures? — Yes.

12.589. That is £17?— A big crop will lose money
this year.

12.590. And it would lose at 80s., the guarantee
which you propose? — The price now you see is 71s.

12.591. Yes; Km \mi ai.- (• u *Us. gu..
tee, and you would !<*.<• .-\.-n at then.- Tin- <•
production is abnormal in 1919.

12.592. That is not the enu--ti.ni I am asking \«>u.
Would you l.i-.- on tin- -o-.:- I think it would be
about that. I d.» not think u.--h"uld gain anything.

'•:\. How many quiirior^ per nil.- have \ou this
year? — We have al nailers.

'»4. At £4 a quarter the guaranteed tu
that would be only ill'- -Yes.

•u are going to lose between &t
and £4 even on tho guaranteed pri- linly.

l_'.."!Mi. Mr. '.'run: I have been trying to inak<
your 800 acres of arable. There- are IfiO acres of
wheat, 40 acres of barley. 14 acres of the mangolds,
and 60 acres of seed hay.

only makes 2G4 acres. What is the rest? — The rest is
two years' lay; and root crop. Wo grow 250 acres
of roots.

12,597. I was wondering where your profits came in.
You see you are losing on ymir c.-r.-al-;. and \ou are
losing heavily on your sheep. I was wondering where
you did make your profits?— The bright spot has been
the dairy.

r_'.59S. Then you must make a considerable profit
from the milk? — We hnve made the profit during the
last two vears. Of course, hist year, 191*. we had a
very gOOO cereal year.

1- ..190. It does not amount to very much on your
showing, only £1 13s. 5d. an acre. Your farm is near
Blandford, i's not it - v

12.600. Do you let the shooting from your fnrm? —
Nei. we have not let it this year. I nm letting it next
year.

12.601. Are you troubled with game at nil? N.I

12.602. Barest'— No.

12.603. A good deal of it is hillside, is it not? —
Yes, very good shooting.

Chairman: We are very much obliged to you.

iThe Witness withdrew.)
Mr. JOHN WILLIAM DOUTHWAITE, . N.F.U., called and examined.

Chairman : The costs in connection with your farm.
as submitted by tho National Farmers' Union, have,
been before th.- members of the Commission, and the
members of the Commission desire the opportunity of
cross-examining you in regard to the items of cost.*
I will ask Mr. Smith to begin.

12.604. Mr. Smilh : Do we understand that these
figures here are actual figures of actual expenditure?
— Yes, they are.

12.605. They are not estimates? — Not estimates in
the least.

12.606. Do we understand that seed in No. 1 is 4
bushels to the acre? — Not all over. It is on that
one particular piece.

12.607. That is rather heavy seeding, is not it? —
It was very late sown, and you will observe it was not
drilled ; it was dragged in on top of the plough quite
late in November. Of course. «>• always sow it in
thicker late in the season.

12.608. Mr. 1'arkrr: In tho estimates of cost for tho
wheat crops of 1919, you have a figure for the' increase
of labour, £132. Is" that on account e>f the shorter
hours? — That is because e>f the last in. : ., .• <>1

from 30s. to 36s. 6d. ; and in 1918 tho 100. m.- . i.M,
psrt of that year was when wages wen- '.Ms.

12.609. Then you have made no allowance in this
£132 for tho fact that the hours have come down from
54 to 50. and to 4fi in October- In our county the
hours have been 52 all tin- year round. >-ei far.

12.610. Has your land suffered in fertility much
during the u;, I should - • ou'ie of it
ha* been in corn three and four \cars in succession.
Of ceiurvp we were askexl to grow ns much corn as we
could.

II. What «ould it .0,1 (,,-r acre to restore the>
land to it* pre-war fertility?— Roughly speaking. I
should «ay £." nn ncre. all round.

12,612. Mr. A ! think you said in reply to

M' Si h. that the a<- omits on pap real I v

actual nccounU taken from the fnrm I Y.-*.

"'( Appendix No IV . Farm No. 1.

12,613. But I notice on the first page you also add
that " in putting them forward for the purpose of the
present enquiry additions have been made at certain
point*." What does that refer to:-— That refers to
tho additions at the bottom, " Add interest, manage-
ment, and sons' work." That has been done by the
Secretary to get it into line with other accounts I
suppose.

12,6M. Referring back to what Mr. Parker asked
you jus{ now about the land getting foul, I not:
the second page you refer to tho aftermath of war
farming for continuous corn growing. What has been
tho kind of continuation there? Have you been run-
ning the \\heat crops one after tho other?- >.

thai at the request of the War Com.
mitteeF Was not it at the reejuest of the country
that the farmers should grow corn?

12,(ilii Are von on the Agricultural Committee?

No.

17. Did thev eoMie along to interfere in vour
cnso nt all!- Xot'ut all.

12,01-. It was purely a voluntary affair?- It wa-
purely voluntary and patriotic to got corn. Of course,
we knew {ho country wanted torn.

.•id you say as a result, of that the land
m of condition, and I notice you have extra
down here for cleaning foul land.' That will apply to
prae tic-ally all the land that has been over white
cropp.

-0. And you .>stiniato it will th,.

acre to got that back into condition:- On my own
farm ( am sure it i\ ill cost me that.

I'Ji.-.M. Only one other question, and thnt is vith
regard to the traitor. I notice you have not a very
enthusiastic \\i-n- with regard to tractor cultivation.
You do not think :t will cheapen rest ? I tl.i not think
it will be actually cheaper as far a nn • \peri-

has gone.

"-' I M.I, ice -on ],,,1 j,, „ l,jg " jf" there. I
not know whether you had had insjny lnvnkdow :

-it. th" •• Ov.-rtinie " 'tractor, we were
> out jnnally li: -kdowns.

.'! Might 1 ,-i-k whether v»i think that will be
gut over "ben ilie m. n \\lio work them get moro

MINUTES OF EVIDENCE.

24 September, 1919.]

MR. JOHN WILLIAM DOTJTHWAITE.

[Continued.

familiar with the mechanism? — There is no doubt, 1
think, it will get simpler and more reliable as time
goes on. •

12,o24. No; I meaii, supposing the machine itself was
not simpler, would not the men get a better :doa as
to how to manage a difficult machine ? — Yes ; but they
would not prevent it breaking down. Littlo parts
break down, and the ignition goes wrong, and so on.

12,o2o. But that can very often be quickly remedied
by a man who has some idea of mechanics ? — Yes, very
often.

12,626. You get a breakdown with a tractor, and a
man who is not very familiar with mechanics stops,
and then you go along and you find there is something
wrong which you cannot trace; whereas when a man
who does know is sent for he puts it right in a couple
of. minutes very often? — It often happens so.

12,637. That is what I meant. Would not it simplify
it, and make it a more valuable asset to a farmer,
always remembering that he must have some horses? —
Yes.

12.628. But that the tractor, as the men get a better
knowledge of it, will become i far greater advantage
to the farm than it has been up to the present ? — Yes,
I quite think so.

12.629. J/r. Lennard: What sort of land is your
farm? — It is what is called stone brash, light land.

12.630. There is a good deal of that in Oxfordshire,
I think?— Yes.

1^,031. That land feels a dry season especially, does
it not? — Not very badly; not so badly as a sandy
land for instance. .

12.632. But a great deal more than other soils in
Oxfordshire? — A good deal more than some soils.

12.633. For instance, the ironstone country in the
north, or the Oxford clay? — I cannot say I know much
about them really.

12.634. Is your farm near the Cotswolds?— It is
not far from the C'otswolds.

12,'i.Vi. Mr. Green: The only thing I want to ask
you is this: You describe your farm as typical
barley soil, do you not? — Yes.

12.636. You seem to have rather a low average for
barley, do you in a:- 'i •

12.637. Why is it described as tvpical barley soil?
— It grows nice quality liarlfy. fmt us tlip figure
shows, it does not grow big crops, in fact it does
not grow big crops of anything.

12.638. No ; it is rather a low productive farm all
through, is it not? — Yea.

12.639. Mr. Edioardt : You mentioned just now
about the management and the sons' work, and the
addition made in respect of those. Do your sons
work on the farm!' Tliev do.

12.640. And you have not charged anything for
them? — No, I have not.

12,641 Is it a common practice in your district that
the sons and daughters of the farmers work on the
farm ? — Yes.

12,042. And no wages are actually paid them? —
I cannot speak for other cases at all. I do not know
what other farmers may do.

12.643. What is your own practice? Do you
actually pay your sons? No. I do not pay them. Of
course, they are only young. One is 16£ and the
uther is 19. Of course, as they get a bit older, they
hope the old man will be able to put them into a
farm ; but the question is whether I shall be able to.

12.644. I am interested in this, for this reason:
that I myself know what it is to work from about
1.5 to 25 without seeing a penny in wages, and what
I wanted to know was whether that practice is
general all over thf country, of working the farms at
the expenso of the sons and daughters in this way?
—I could not really >ny. Of course you can hardly
call it at tho expend of the sons and daughters,
if the father sin •• cods in his business and gets them
into a farm at about 1~> to 26. That is their pay.

•mt it is not their expense if they have helped
the work of gntting a hit of capital to take a farm.
Of course if success does not come, it is at their
expense. If the father, say, cannot get on and
breaks or fails, then it is hard on the sons.

19.645. Have von romp across ca:-es of that kind
on a farm—a family affair, having two, three, or

26831

four sons working on the farm, and the concern
failing arid these sons having to turn out into the
world without anything? — No, I cannot say I know
a case like that. Of course the son takes more
interest thau a paid man does, and they generally
manage to succeed.

12.646. Mr. Duncan: At what rate have you esti-
mated your sons' labour in the additions that have
been made to your accounts? — As I said, in reply to
another question just now, those figures have 'been
added on.

12.647. And you do not know the rate? — As you
see in the words at the top, I have made no allow-
ance for my sons or interest or management in my
figures. My figures on that account, taking the
cost of growing 100 acres of wheat finish at a total
of £935 7s. 5d.

12.648. And you do not know at what rate your
figures have been accounted? — No.

12.649. Do you know the rate at which the manage-
ment has been added? — No, I do not.

12.650. When you bought the tractor, what class of
man did you employ for working it? — A man who
had been driving a steam engine, the most intelligent
man I had got.

12.651. Was he a practical ploughman? — Yes.

12.652. Had he had any experience of internal com-
bustion engines before? — No. There were very few
countrymen had then. This was in January, 1916,
when I first had the tractor.

12.653. Do you find the cost of running the tractor
tends to decrease as the man gets more expert? — With
the " Overtime " I do not think so, but with the
" Titan " I do think so. The " Titan " is more
reliable and less costly for repairs and upkeep, as far
as I can gather at present.

12.654. Do you think the " Titan " suits your type
of land better than the " Overtime " ?— I do not say
it suits my type of land better than the " Overtime,"
but it is more reliable in itself.

12.655. Is it a question of power? — No; the " Over-
time " is the stronger, if anything.

12.656. Is your farm at Charlbury? — Yes, near
Charlbin-y.

12.657. Which side does it lie? — Almost due east.

12.658. Is this fairly good stone brash?— Useful
stone brash — medium.

12.659. ^Vhat is the farm rotation? Is your rota-
tion very similar to the other rotations on the stone
brash? — -Yes, I expect we do pretty much about the
same; but I keep no fixed rotation at all. I grow
what I want.

12.660. You do not follow it closely ?— No, I do not.

12.661. Do you have any trouble with clover, Ac.?
— Yes, if we try it too often, we do.

12,662 And rye-grass, I presume? — I do not grow
rye-grass.

12.663. How often do you get a crop?— Seven or
eight years.

12.664. Only about once in eight years?— Seven or
eight years.

12.665. Has that been going on for some time?—
That has been my practice since I have been on this
farm.

12.666. Then you would get two root crops between
clover crops, I presume, and five corn crops in eight
years; is that it?— Something like it, I daresay.

12.667. Looking at your sheep account, there
is a small deficit. Do you normally reckon on
having a deficit on your sheep account? — We have to
take what comes. It is a deficit very often, I am
afraid.

12.668. Would you consider it is quite a common
practice of farmers in your part of Oxfordshire to
keep your sheep on the roots too long. That is to sav.
after they have practically finished fattening? — No;
they know too much about farming for that.

12.669. How long would these sheep bo on, prac-
tically speaking? — These would be on from about
Michaelmas to some time in February.

12.670. They would begin going off about the end
of January, and keep on till March?— Yes, something
like that.

12.671. But does not it strike you as rather a small
sum for the keep ? You bought them in at an average

H 3

118

UOTAI. foMMISSION ON AGBICULTL'RK.

24

, 1'Jl'j.j

MR. JOHN WILLIAM DOUTHWAITK.

of about £4 each and sold them at an average of ju*t
»»er L That is about

I-,!'"- I U ere good .sllefp wl

ili.-in, or at least when von \.i!u,-.l thoin in
they

rj,tir:t lint with that high v:ilnu when you started
feeding thorn and the comparatively small anit.unt
you put on them in tin- course of, any, 5 uion;
roots, von wore keeping them UM. long-'. No, 1 abso-
lutely deny 1 was keeping thorn too long. As a matter
of fact, I think some of them had to go when tht> roou
worn gone

. I. It was a vorv bad w.m. ,, in your

country last winter, 1'JIH -19.- \, nrj had neither.

\ very bad January and rVI.ru. .
und it was difficult to get the .sheep to do as you would
like.

12,670. Turning to the n.ui<,r lor .1 moment, yon
bought this tractor, say, about 191-

12.677. Is not it generally true that tii,
that wore bought at that time were a much j
machine than those that are being bought n..\\ .- 1
think perhaps it may be true: l.ut with any machine
you occasionally strike a lucky on. . an<l peYliaj

will iirike an unlucky one. 'Although they an-' all
the same pattern, one machine will clii better work
than another.

12.678. What do you consider tin- life of thi*
tractor, the " Overtime." is going to bop— I should

another 12 months will finish he. ,,)F.

12.679. Have yon any id what would lie tin
1914 values <,f tenant-right as to exhausted val
cultivations on your farm?— I am afraid I could not
•peak from memory. If I had the books I oould tell
you in a moment.

12.680. Would it be anything like £2 or 60s. an
.me, .spread over the whole of the arable?— I should

perhaps about £2, speaking from memory.
12,6X1. And. apart from perhaps a little extra
.-ereal cropping, you kept it in fairly good condition
during the war period ?— Well, 1 have done the best
I could.

12,682. But you kept up your supplies of artificials?
— Yes.

<i. Ami you have used not quite as much feed-
ingstuffs, but still some, and kept it in fairly good
condition:' Yes. I have tried the best I could.

ll'.i.>|. So that taking those facts altogether, say,
the 1911 values on unexhausted manure* und tillages
about £2, and you have kept it fairly well,
except that you have cropped it rather more than
ns'ial with cereals, would you really seriously state
that you have lost £5 worth of value on it; or, con-
versely, that it will take C.1 to put it straight?—
1 think if I were to spend i'o an acre on it all over
now, it would Ix- no better than it was in 1<J14. You
may refer, if you would, to the cost of cleaning the
foul land, and seo what 83 acres have cost me this
summer.

12,686. Yes; but .still I pre.su me that is only the
normal, or slightly above the normal, amount of
fallowing:' I have not been in the habit of having
fallows at all a* a rule.

13.686. But you had this amount of bare fallow this
year P— Yes.

12.687. Mr. li'itrl,,l,,r; C,,,,l,| yon tell me how yon,
horses have wrought consj, leral.lv fewer d«v« during
the past vear ihan the previous M.:I, particularly in
the months of February. March and April:- K then-
any special reason? The speeial teason would he
weather frost-bound land and roads like ice for two
or thus- week-. I distinctly remember the tin* when
It was not safe for a hoi . ,,,It of the Mal.le.

12.688. \Vh.it would you coiiv.der an average number
of hoiM lahoiii ,r. t:i|<,.n m,.r , ,,(,rj(M|

* years, allowing for frost and weather?- I should

hose two years were about representat <
J2.<;- -ing U-twe..,, the two:- Yes. m

thing about that.

12,690. Your general account of expenses include,
inn- lost b\ bad weather, denning up. hedging dit- h
ing fencing, insurance and nil general account* I
ondantaad that you keep verv accurnte reeoi.:
these? -I do.

J2,olU. And they work out for the year to Michael-
at 17s. -id. pur acre? — Yes, that is so.

.... til.lt. ill the Ufl ihev

lory high tiguro li<. you

romemher what the special reason for that was? — 1
am afraid 1 cannot speak from memory, but the figures
are . uri •

I •-.'.'..-.'.. It does strike me as being so high, as com
. nh anv other.- Yes, it strikes me, too, looking
at it ; but I cannot from memory give any special
raaaon.

i ui ii for the current year you estimate 20s.

1 think that is a low estimation.
ll!,(>U.">. That is not putting on very much any way
for the additional expenses!- — No.

12,696. Then, looking at " Cost of growing 16
ot barley and -|O acre,-. of bailey in 191: i
understand \oii have actual expenses up to Kith
August, 191'J?— Yes.

12,i;:»7. And since that they are estimates P— Yes.
12,0'SW. You will know by this time how the ha:
has turned out ?- Yes.

12.699. Are your estimates fairly reasonable? — Do
you mean estimates for coster

12.700. Yes? I have not ledgered it up just for the
month ; but 1 should suy they are very near.

P2,7(Jl. Do you think your estimate of yield is on
the high side or on the low side?— I think my estimates
there are too high.

12,702. That is what 1 want to make certain of.
That is, now you see what the crop is!'- Yes.

12.7(i;i. In other words, the crop this \enr is lower
ihan the preceding years? — That is so.

12.704. tit: l!"i : On your sheep return there is some
question as to the amount of it. It seems to me it is
rather a good return. You put 98 sheep on and you
sold 98 sheep:- \ SB.

12.705. Do you often get as good a return as that
from sheen on turnips? — We very often lose one or
two, but that was n lucky lot. Tin ..t a death.

12.706. That is what struck me, that it was very
lucky? — Yes, that is correct.

12.707. Your profits are really extra-normal there?

> 08.

12.708. And considering the amount of cake they
got in addition to roots, the increase of 27s. a head
must have been good too — the selling price over the
laying-in price:' - Yes, but the balance is not a very big
one. It is on the wrong side, is it not :-

12.709. I know. That makes it all tho worse from
your point of view. You had a lucky season, and \et
they make a loss? -That is so.

IL'.7li>. And that has to be carried on to the suc-
ceeding corn crops?- Yes, it has.

12.711. Is it necessary to keep sheep on your land -
It is generally supposed to be good sheep land, and
land you cannot keep in condition without sheep.

12.712. That is what I mean. It is land which would
not grow corn unless it carried sheep?— It wants sheep.

i'J.713. Then as to the tractor. Do yon not think
that your depreciation estimate is too low? — Yes, I do.

12,714. Was last year the first year you had the
"Overtime"- 1 hnd the "Overtime'' going two
years.

12,716. And you think another season will wear it
out P— Yes, 1 do.

12,716. That is my point. I was going to ask you,
do not you think they ought to bo valued at three
lift Yes, I do.

H.',717 S;, .Mi per cent, depreciation the first year,
;""' : 'I- each of the two following years, to

wipe it oil in three yearsP— Yes, I agree. Of course,
v h. -n I started I had no idea that depreciation and
"'!»>'' "'K to be so much, and I did not st.irt

charging enough for the work done by the tractor.
•J.. M I have had one for three yearn, and it is

(•ractieally don m . AH far as yon' have gone, you

think you would ],„ inclined to put it on somewhat
lh<- same basis? — Yes.

12.710. l>r. Douglas: I am not quite clear as to
what rate >..u charge ploughing. It seems to be

i at different, ,:il, >,,,, charge L-.'Mi 5s. 6d in
tho wheat ace,,nnt f..r .'«) acres. That is Cl an :

I CB,

12.720. Then yon cliaigc on 17 acics, only 15s. for
ploughing. Id this shallower ploughing, or not?—

MINUTES OF EVIDENCE.

119

24 September, 1919.]

MR. JOHN WILLIAM DOUTHWAITE.

[Continued.

That would be tractor ploughing. If you turn to the
tractor account, you will see the same ploughing
charged at 15s., and that is some of it.

12.721. That accounts for the difference between
horse-ploughing and the tractor account:' — You will
see I have not charged sufficient. I charged the
•' Overtime" work at los.; then I find that is not
enough, then I put it at 18s., and then at 25s.

12.722. So that the 15s. is really a mistake? — The
los. was actually charged to the tractor, but it was not
sufficient.

12.723. It was a mistake? — It was not a mistake,
because I had not had the experience.

12.724. I mean if you had that to charge now, you
would charge more? — Yes.

12.725. It is too low a rate?— Yes, that is so.

12.726. Then as to the price you allow for duiii;, 1
see you allow for 124 loads, £24 at one place, and
then your charge for dung for swedes, 3s. 6d. a load,
and the charge for dung on barley os. a load? — The

c-ase is in 1917 at 3s. 6d., and the second case is
in 1919, when the cost of cake and feeding stuffs » as
\ cry much more, and dung is worth much more.

12.727. Do you think either of these prices high? —
No, I do not; they are low.

12.728. How do you arrive at these figures? Are
they customary, or what? — No, I do not Know that it
is customary at all ; it is the way I have always done
it myself. I hud if I charge a crop with dung at
more money than that, it always results in a loss on
that crop.

12.729. Would not it really be better to show the
cost of the crop by charging proportionately for the
different operations and expenses of it? — I suppose
when I have been figuring it out I have put the duns;
at what I thought, to keep the costs down.

12.730. In your part of the country do you sell dung
to incoming tenants as a way-going? — No.

12.731. Does the new tenant get the dung "for
nothing:' — No, he pays for the unexhausted cake and
labour on the dung. He does not pay for the dung
itself.

12.732. So that you really have no basis? — No, no
regular basis.

12.733. But compared with artificial fertilisers
these prices would be much too low, would they not?
— Yes, I think so.

12.734. You would have no doubt of that, would
j'ou? — Not a bit of doubt.

12.735. So that really the crop is under-charged.
That is my point? — Yes, I think so.

12.736. Then in the same way, in your sheep
account, you charge the shc-ep with £45 for
cake. But you do not credit the sheep with
anything in respect of that feeding?— No, I think
not.

12.737. You charge the succeeding crop with a cer-
tain proportion of the root crop? — Yes.

12.738. But you do not charge it with anything in
respect of the concentrated feeding consumed by
the sheep? — That is so.

12.739. Is not that a mistake in accounting? — It
may not be quite sound, but I have always made that
my system, partly for simplicity. I just simply
charged half the cost of the roots to the sheep and
the other half to crops afterwards.

12.740. But if you were to tell us what the cost
of these crops following sheep is, ought not you to
charge against the crop the residual value of the food
fed to the sheep? — Yes, certainly I should do so, to
be quite correct.

12.741. So that you really made an addition of
about £11 to the profits on the sheep, which would
wipe off the deficit, and you add £11 to the cost of
the succeeding crops? — Yes.

Chairman: We are very much obliged to you.

(Tin- \\'itn<'i.< iritlidrew.)

25831

H 4

ROYAL COMMISSION ON AGRICULTURE.

APPENDICES TO VOLUME III.

LIST OF AFFENDK I S.

Pago.

1. Farm Account* and Costings hauded in by Mr. L. X. Gooding as additional evidencu-in-

chief, September 16th, 1919 ........................... 3

2. College Farm Accounts (University College of North Wales), litll-l'.HS, handed in by

Professor R. G. White, in connection with his evidence given on SfptfiulH-r liith, lid'.' ... 1 1

3. Statements as to Cost per Acre of Growing Potatoes in Ayrshire and Forfawhire hauded
in by Mr. H. Armour and Mr. (t. (i. Mcrcvr as additional evidence, September 17th,
1 !'!'.» ....................................... 1'.)

I Appendix banded in by Mr. James Wyllie, B.Sc., &c., representing the National Farmers'
Union (England), as part of his evidenoe-iu-chief, September "i3rd and 24th, UU9 :—

Part A. — Instructions circulated to members of the N.F.U. setting out principles to

be followed in the preparation of statements of cost of production ... -\

I'nrt B.— Summaries of Costs of Production of Cereals, Potatoes, Mangolds, Roots,

Hay, Beef, Mutton, Sheep and Milk ............... i>3

C. — Detailed Statements of Costs of Production of Farm Products ...... _'•-

It. — Note ou the Credit to be made for Mniinrr in Milk Production ... ... 103

APPENDIX No. I.

Additional Evidence-in-Oiief handed in by Mr. L. N. GOODISO cm behalf of the Norfolk Chamber of Agriculture
and the Farmers' Federation, Ltd., in connection with bis evidence given on September 16th, 1919.

"A"

NUMBER OF MEN WORKING ON THE FARM.

For the years 1909-1918 (both inclusive).

June, 1909.

June, 1914.

June, 1919.

Foreman ...

1

1

1

Size of farm : —
Arable ... . . 506 acres.

Horsemen...
Stockman

3

3

1

3

1

Orchards } 316 ™re* (including Pal'k> 178 acres>-

Labourers ...
Casual*
Boys

7
3
2

6
2

3
2
3

System of farming Principally four-course.

Women

. —

—

1

Date to which annual accounts are made up.

19

16

16

October llth.
CROP ACREAGES AND NUMBERS OK LIVE STOCK AT

Wages paid for the week
ending 4th June.

£9 18 8

£9 18 11

£23 1 2

4TH JUNE, 1909, 1914, 1919
CBOPS.

Crops.

4th
Jane,
1909.

4th
June,
1914.

4th
Jane,
1919.

Corn : —
Wheat

Acres.

Acres.
28

Acres.

Barley

124$

89

91

iin

68}

70

621

Peas

15

18

10

Other Corn — Rye
Potatoes

10
1

25

58

Root*:—

18

17

17

Swedes and Turnips
Other Roots
Forage Crops, viz. : —
Mustard

s-,
in

18

86
11

59
9

•27

Seed
Bare Fallow
Hay :—

3f>

26}

12
73

29

20

25

Grass:—

101

85

35

275

287

292

Other Crops, viz. :—

9

40

53

LIVE STOCK.

Class of Stock.

4th
June,
1909.

4th
June,
1914.

4th
June,
1919.

No.

No.

No.

Horses : —

Regular Work Horses

13

13

13

Young Horses for Farm Work ...

2

1

—

Other Horses

1

1

1

Cattli! :—

Cows and Heifers in Milk or in

—

—

—

- - I 'alf.

Young Dairy Cattle

—

—

—

Other Cattle

24

23

25

Sheep : —

481

430

441

'Home-bred Lambs

569

480

350

Other Sheep

—

• 5

4

Pigs: —

Sows

4

Other Pigs ...

52

Poultry .

_

CAPITAL VALUATION IN 1908-9, 1913-14, AND AT
MICHAELMAS, 1918.

1908-9.

1913 14 Michaelmas, Value

1918.

at

,

Market

Value*,

Description.

No.

Total
Value.

No.

Total w
Value. Iso'

Total Oct.,
Value. 1918.

£

£

£

£

Horses

11

231 14

384

13 340

1,503

Pony

1

8 1

5

1 3

6

Cattle

63

743 62

884

—

Sheep

501

1,102 459 872

456 866

2,052

Rains ..

10

92 9 68

9 132

143

Pigs

61

100 — —

—

Poultry

—

— —

—

—

_

—

1 mplements and

machinery :

Tractor

—

—

Engine and

—

— —

—

—

Thresher.

Milking Ma-

—

— —

—

chine.

Other imple-

—

480

—

313

—

250

900

ments and

machinery,

per acre.

Tenant Right :

Roots

—

202 —

152

—

205

470

Hay

—

320 —

254

—

263

825

Corn...

—

592 —

762

— 1,659

1,659

Seeds

^™

64

' —

122

85

/ 203
\ 85

Manure

—

4

— 22

20

20

Floating Capi-

—

3,938
1,562

— 3,838
— 1,250

— 3,823
— 2,401

7,866
2,401

tal, viz., one-

half the yearly

expenditure

on rent, rates,

wages, pur-

chased seeds,

manures, and

feedingstuifs,

,

miscellaneous

and mainten-

ance and Lire

Stock.

Extra valuo to

—

2,343

—

1,980

—

4,043

—

bring up to

Market Value.

I

Totals

7,843

—

7,068

—

10,267

10,267

RjtCEirn AMD PAYMENT* AUOODMT FOB 10 YKAKU faun OCTOBER, 1908, TO OCTOBER 1918.

Light Land Area 822a. Ir. 7p.

IlKOKI ITS.

October:

1908-9,

1909-10.

1910-11.

1911-12.

1912-13.

1913-14.

1914-16.

1915-16.

11)16-17.

1917-18.

Total*.

Live stock and wool
•old.
Corn, hay and root* ...
Dairy produce
Fowu and egg*
Seeds and manure* ...
Taking in utock to
grate.
Implement* sold

ft
1,896

780

1
36

8

ft
2,313

1,622

2
60

' 16

ft
U77

7
64

10

ft
1,197

1,097
16

:i7
6

ft
1,908

976

22
37

6

ft
1,884

985

4
47

ft
1,988

1,499

3
60

:u

£
2,344

1,369

18

:,:,

£
2,689

8,540

1
Ct

ft
1,410

1,646

3
If

3

ft
21,306

13,731

76
466

75

Total receipts ...
Valuation at tbe end
of the year.

2,666
4,495

4,002

I,.'JI

3,168

:t.21!!l

2,362
3,452

2,948
3,838

2,870
3,202

3,583
3,697

8,678

:(.:'.;.-,

5,273

5,105

3,823

80,641

Balance being Ion on
year.

7,161

8,226

6,397
266

6,801

37:i

6,786

6,072
266

7,880

7/.41

8,709

8,928

—

Total*

7,161

8,226

6,653

6,177

6,786

6,338

7,280

7,641

8,709

8,928

73,89'J

PAYMENTS.

October:

1908-9.

1909-10.

1910-11.

1911-12.

1912-U.

1913-14.

1H14-15.

1915-16.

1916-17.

1917-18.

Total.

£

£

£

£

£

£

£

£

a

£

£

Valuation at beginning

3,938

4,495

4,224

1,388

3,462

3,838

3,202

3,677

3,1165

3,486

—

of year.

Live (took bought ...

948

1,091

434

1,136

1,880

595

1,216

1,323 l,41!t

2,031

11,482

Corn and seeds bought

223

211

296

23r.

274

211

266

409 i 473

629

8,126

for seed.

Feeding stuffs, cake

820

611

497

393

604

461

Mil

640

602

an

5,768

a>d artificial

manure*.

Glebe rent

14

14

14

14

14

14

11

14

18

18

l.Vi

Schedule: A A*MM-

238

888

238

238

238

888

23S

238

IM

2.33C.

ment.

Tithe paid

81

82

83

84

87

88

89

M

107

127

8tt

Rate*, taxe* (ei elud-

26

26

31

29

30

34

32

29

28

30

889

ing income tax).

.

Labour on the farm ...

597

678

632

ti:!7

667

661

569

639 ; 788

1100

6,688

Tradesmen'* Account*

170

207

189

168

175

193

176

201

236

276

1,991

Sundries, new Imple-

7

8

16

14

27

5

85

5

8

28

11)8

ment*.

Total payment* ...

3,124

3,066

2,429

2,948

3,305

2,500

3,266

3,594

3,913

4,803

32,948

7,062

7,561

6,653

6,177

6,757

<>,H38

6,468

7,271

7,878

8,239

-

Balance being profit

99

665

—

—

29

—

812

370

831

689

—

on the year.

Totals

7,161

8,226

6,658

6,177

6,786

«,3SS

7,280

7,641

8,709

8,928

73,899

j

SUMMARY OK PROFITS.

Profits.

Low.

ft

£

Tear ending October 1 1th, 1909

99

—

Win

868

—

,,

It'll

—

256

181*

_

B78

1818

29

—

I'.'U

—

266

1*18

S12

_

IM6

H70

—

I'.'i:

831

—

H

1918

808

—

3,495

895

Deduct IOM

896

_

l")2,600

Average profit for

ten yean

I86(S

— •

This shows an average balance of £260 to recom-
pense the farmer for his own time and skill and pay
interest on his capital.

I estimate the capital required to work this hum
to-day is not less than £10,000, interest on which ai
•") per cent, is i'500 per annum ;

£

£

Schedule B, Aiseat-

Rent 344

Average profit* ...

260

ment of A •

Interest on £10,000

500

Low to farmer ...

5M

at 5 per cent.

844

844

showing that the farmer received £584 less per annum
for his capital invested in the farm than he would
receive if it were invested in Kxchoqnri- Bonds —
besides giving him no return for his own labour.

Tli.-ir lias been nothing charged in these accounts
for management, office expenses, or auditor's fees.

The profits as shown above have very little relation
to the profits likely to be made during the present year
or in the immediate future, as costs are much higher
than they were in 1918. The labour alone will be
increased by about £300 for the present year, and still
more for next year.

The farmer should have a clear return after paying

rent of at least 10 per cent, interest upon the capital
he has invested in his farm.

This farm has been worked on a strictly commercial
basis, and all produce used for the Hall or estate has.
been charged at current market values and the labour
and skill of the owner and bis agent have not been
charged for in the accounts.

"B" FARM.

DR.

PROFIT AND Loss ACCOUNT FOR 10 YEIRS, FROM OCTOBER, 1908, TO OCTOBER, 1918.

LIGHT LAND FARM IN NORFOLK.

Area775a. 3r. I6p.

October :

1908-9.

1909-10.

1910-11.

1911-12.

1912-13.

1913-H.

1914-15.

1915-16.

1916-17.

1917-18.

Total.

£

£

£

£

£

&

£

£

£

£

£

Labour

570

601

613

625

674

647

612

680

751

768

6.541

Feeding stuff, Corn,

1,024

764 742

735

760 705

1,053

963

1,123

541

8,410

bought Cake, etc.

Seed corn and seeds ...

253

260 239

278

247

240

277

371

441

608

3.21 1

General expenses

233

226 201

160

197

212

201

229

27H

312

2,250

Tithe, rates and taxes

123

130

130

125

131

139

144

191

235

256

1,604

Implements ...

34

32 33

34

35

36

34

31

29

25

323

Horses

14

73 56

72

25

—

56

86

1

—

383

Total

2,251

2,086

2,014

2,029

2,069

1,979

2,377

2,551

2,859

2,510

22,725

Balance, being profit

248

654

—

—

600

463

770

845

2,258

1,138

.

on the year.

Total

2,499

2,740

2,014

2,029

2,669

2,442

3,147

3,396

5,117

3,648

29,701

OR.

October :

1908-9

1909-10

1910-11

1911-12

1212-13 1913-14

1

1914-15

1915-16

1916-17

1917-18

Total.

•

Horses
Sheep and wool sold
Pigs sold
Xeat Stock sold
Farm produce
Sundry receipts

£

156
593
294
1,456

£

369
481
3.",
1,534
1

£

352
393
289
782
2

k

202
418
236
943
8

1
£ £
— 23
392 629

:.:t'.> . 496
293 1 279
1,442 1,010
3 5

£

701
518
312
1,616

£

918
461
817

1,699

1

£

1,349
823
K34
2,410
1

£
47
195
454
573
2,377
2

£
70
5,263
5,176
3,482
15,269
23

Total

Balance, being loss on
the year.

2,499

2,740

1,818
196

1,807
222

2,669 2,442

3,147

3,396

fj.117

3,648

29.283

Total

2,499

2,740

2,014

2,029

2,669 ' 2,442

3,147

3,396

5,117

3,648

2,9283

SUMMARY OF PROFITS.

Income
Tax
paid.

Profits.

Loss.

Year ending October llth, 1909
1910
1911
1912
1913
1914
1915
1916
, 1'.!I7
, 1918

lii'iluti Losses
,\ilil TimomeTax inr.lnded inexp<

rage Profit for ten yeai
/Jnlui-t Schednle ':A'' Ass

£
6
6

6
9
51
85
85

£
248
654

600
463
770
845
2,258
1,138

£

196
222

248

mditure
10

n
essment

6,976
418

418

248

) 6,806

680
201

£479

This shows an average balance of profit of £479
per annum to recompense the farmer for his own time
and skill and pay interest on his capital.

I estimate the capital required to work this farm
to-day is £9,000; interest on which at 5 per cent, is
£450 per annum.

£

Schedule ''• B " As-

Rent of

Average Profits ...

680

sessment of £682.

£341

Lass to Farmer ...

111

Interest on £9,000

450

at 5 per cent.

791

791

Showing a loss of £111 to the farmer and no return
for his own labour.

The profits shown in 1917 are due to the extent
of about £1,000 owing to realising part of the capital
by selling the flock of ewes which hud been taken in
the previous valuation at a very low figure.

The profits for 1919 will probably be much lower
owing to the increased expenses and the poor harvest
resulting from the long drought in the early summer.

6

14 C'' FABM.

PBOHT AMD Low ACCOUNT FOR Six TRAM.
LIGHT MIXED Son. FARM IN WKST SUFFOLK.

DM.

Area

or. :iSp.

October-

1908-1909.

1909-10.

1910-11.

1911 12.

Hi 12- 18.

1913 11.

Totjiln.

£

HI

t
148

£
444

£
4H"

£

4 til

1

l."'{

•i ,-,71

Feeding itnff*, corn cake, etc.
Seed oorn and seeds

y;i:>
'.17

yiis
Hi;

860
129

726
120

m

K;S

MB

99

5,191
7M

Qeneral QXptfiMA . . ... . . ...

129

134

1 :,<\

1(19

1 1 S

MM

J94

Tithe rate and tare* ...

'.'.">

97

97

94

||U

Implements

28

26

•M

27

M

•>-

H,ini<-

Total

1 ,785

1,805

1 714

i 508

1 (',"• i

i tins

10 174

lUUnoe — being profit on the year ..'.

3«3

726

111

m

172

Total

2,178

3631

1 •••'•.

1 So 4

•' '<"i^

1 KM

!•' ",i'.il

CB.

Horse*

£
30
290
586
BM
948

£
61
288
623
436
1,121
S

£

M

318
(74
30:1
644

£ £
34 23
11! 7 407
4 tilt 560
1*0 287
»>92 1,080
2 1

£
60
M4

.-,71
225
609
5

£

•Jti 1
2,154

B,m

I.7.-I
5,094
11

Sheep and wool
Pig.

Neat stock

Farm produce ...

Sundry receipt*

Total

2,178 2,531

1,<«25

1,804 2,358

1,884

12.560

Balance— being lot* in the yev
Total

2,178 2,531

1,825

1,804 2,368

1,864

12,660

SUMMARY OF PROFITS.

—

Profits.

Income
Tax paid.

£

Tear ending October

llth, 1909 ...

393

5

• • H

. 1910 ...

726

6

t* M

, 1911 ...

111

6

, 1912 ...

296

—

.1 '1

, 1913 ...

688

6

»l *«

, 1914 ...

172

6

2,386

• 29

Add Income Tax included in ex-

29

6)2,416

Average ProfitD for 6

years.

402

This farm was let to a new tenant in 1915 at »
rental of £360.

The capital required to work above farm at the
present time is about £7,000, and to enable tho farmer
to pay the rent and give him 5 per cent, interest on
his capital he wants to make a profit of £700.

DB.

"D" FARM

MIXRD SOIL FARM IN WKST SUFFOLK
1'lti.KIT AND LOSS AOOOBNT FOB NINE TKAB8 ISMH-1S17

Art* l.lOla. Sr. 33p."

October :— 1

1909-10.

1910-11

1911-12.

1912-13.

111 13 14.

lit 14-15

I'.H:. H;.

1916-17.

Totals.

1

Labour b31

£
828

£
837

£

BM

e

£

'.'II

£

HIT

£
1,010

£
1,11

£

Feeding itaffi, com, cake, etc. 1,628
Seed oorn and wedr
Central expeOM* 2HH
Tithe, rate*, and Uxra | 174

Imp'.i •» .i-nt- . 70
11..™- —

1,410

m

:.-.-.
178

M

12

1,242

:i7o
•no
MO
til

1,6*1

U8

IBS

DO

1,245
818
HUH
KMT
68

I.1M

272
402
228
58
20

1,577
420
27H

no

.->.-,

1,««7
42U
SOfl

:i:u
61
:t«

1,402

."i ."» S

188
JU5

is
H

12..S-.I1

8,OM
I,W9

71

Total 3,813

3,097

3,050

.1,332

3,048

3,123

3,392

8,822

2'J,983

Balance— being profit on the 1,127
year.

1 :.:,

1.0"!

BM

t,<U8

271

2,«3l

Total 4,440

4,853

3,386

3,487

4,062

8,479

6,405

4,093

«,4:t7

39.631

Amended to 1112 acres— me Q. 9609,

;l D " FARM — continued.
MIXED Soir, FABM IN WB.ST SCFPOLK— continued.

OR.

October :

1908-9.

1909-10.

1910-11.

1911-12.

1912-13.

1913-14.

1914-15.

1915-16

1916-17.

Totals.

Horses

£
5

£

£
129

£
28

&

18

£

£
240

£

£

&
420

Sheep and wool ...
Pigs

186
880

668
607

275
519

36'i
594

449
665

594
543

770
679

417
632

522
646

4,517
5,715

Neat stock
Farm produce
Fowls

H41
2.199
71

914

2,380

To

680

1,659
68

461
'•"I

584
2.067
62

567
1,534
54

50!)
2,892
39

378
2,480
29

1,015
4,037
22

5,659
20.999
471

Dairy produce ...
Sundry receipts ...

207
1

214

204
1

256
5

. 204
3

182

5

ISr,
81

163

4

187
8

1,792

58

Total

4,440

4,853

3,385

3,487

4.052

3,479

5,405

4,093

6,437

39.631

Balance — being /»*.• in the year

Total

4,440

4,853

3,385

3,487

4,052

3,479

5,405

4,093

6,437

39,631

M'MMAEY OK PROFITS.

—

ProBts.

Income
Tax Paid.

£

£

5fear ending October llth,

1909 ... 1,127

8

11

1910 ...

1,756

9

11

1911 ...

3:n

13

-

1912 ...

16.-. '

—

,,

I'.'i:; ...

1,004

—

ii

1914 ...

35ti

14

r.'i;,

8,013

—

r.in;

m

104

T ••

1917 ...

1,481

—

9,048

148

Add Income Tax included in Expenses

IIS

9,796

Average profits for 1' years

1,088

The following comparison of prices gives some idea
of the great rise in prices of all machinery, harness,
manure, and feeding stuffs required upon the farm.

COMPARISON or PRICES.

Description.

1914.

1918.

1919.

£ * d

£ t. d.

£ *. rf.

Feeding-stuffsand Meals: —

Linseed Cake, per ton

826

19 0 0

26 0 0

(plus car.)

Cotton Cake ,

526

14 10 0

20 15 0

Bran

600

12 10 0

12 15 0

Dried Grains

:, 7 6

16 0 0

18 0 0

Middlings ,

676

14 15 0

14 15 0

Maize Germ ,

626

21 5 0

—

Manures :—

Superphosphate,

3096 ...

2 18 6

626

746

Basic Slag

2 10 8

426

3 18 0

Nitrate of Soda „

11 10 0

30 0 0

25 0 0

Harness, ko.: —

Collars, 22" ... each

14 6

1 12 6

220

Plough Lines ... „

1 3J

3 6

3 6

Harness Oil, per gal.

3 3

9 6

9 6

Rick Cloths, 12x10

each

10 0 0

18 0 0

21 0 0

600

15 0 0

18 0 0

Corn Sacks U ,.

2 5

5 10

6 3J

Hinder Twine, per cwt.

2 4 10

.-, 10 o

634

Waggon Ropes,

30 ft each

6 6

—

13 «

Thatching Cord,

per stone

4 0

10 0

10 10J

Inil'lements : —

Plotischs (Ransomes)
each

500

1100

11 17 6

I'.iiider-i ( Albion

'.) „

2.-, lit 6

63 10 0

73 5 0

(ir:<

i ... .,

16 15 0

25 10 0

32 12 ti

Uoot Cutter*

4

6 lo "

800

wir.l. :
Hurdles ...

Sharp-,

M (,
12 O

9 3

1 3 0
1 0 0

14 4

I :, o
1 16 0

19 4

This farm was let in 1918 to a new tenant at a rent
of £750.

To work the farm properly at the present time a
capital of not less than £15,000 would t>e required.

£

£

Rent

750

Average profits ...

1,088

Interest on £15,000

760

Loss to farmer ...

412

at a%.

1,500

'1,500

Showing that the farmer loses £412 per annum by
investing his money in the farm, instead of in Govern-
ment securities, without getting any return for his
mvn labour.

COMPARISON OP PRICKS— continued.

Description. 19H.

1918

1919.

£ ».

<?.

£ i.

d.

£ *.

d.

Sundries : —

Horse Shoeing per set

2

6 5

0

7

6

Wire Nails per stone

1

<i -

6

6

Coal ... per ton

1 3

6 1 15

9

2 1

9

Motor Spirit per gal.

1

9 3

4 3

"*

Paraffin Oil „

51, 1

9 1

-'*

COST OF GHOWINK ONE ACRE OP WHEAT ON MIXED
SOIL IN NORFOLK.

L

1

Tillage operations, etc.

SI

!&

a
1

I

d
I

Cost
per acre.

1

W

£ *. d.

Proportion of cleaning land

—

—

1 10 0

for root crop.

Farmyard manure, 12 loads

— ' —

—

300

per acre.

Do. carting and spread-

—

—

—

1 2 0

ing.

Ploughing clover layer ...

i

2

1

0 19 6

Rolling

8

2

1

0 2 54.

Harrowing

5

2

1

0 3 lOf

(twice)

Drilling

10

3

2$

038

Seed, 10 pecks at 40*.

—

—

—

1 5 0

Harrowing in

10

2

1

0 1 Hi

Bird scaring

—

—

—

0 1 3

Spring harrowing

10

2

1

0 1 10J

Rolling

8

2

1

0 2 5J

Horse hoeing

8

1

H

022

Hand hosing and weeding —

—

0 15 0

Harvesting ...

—

—

—

2 0 o

Binder twine, 51bs. at 1*. \d. —

—

—

055

Thatching I —

—

—

026

Re.it j —

—

—

1 0 0

Rstes and insurance ... —

— .

—

030

Repairs and renewals to —

—

—

0 12 6

implements.

Foreman's superintendence i —

—

—

0 4 0

Threshing and delivery to —

—

—

1 0 0

mill.

Total cost per acre

14 18 7)

N

The averun'- iMimntwl yield of wheat from niix.-d
•oil land in Norfolk is A* bushels |>. r

CAMI HI.-ULT OK OHOWIKU ONE AOHK or Win \ i
ON MIXKD Sin. LAND .

COST OF GROWING ONE ACRE OK BARLRT ON MIXED
Son. IN NOKKOI.K.

COM of
production.

* *. .'.
14 IS 7)

14 IS

Average yield.

Govern-
ment price.

( '.i-h return
per ac^e.

2* bnsheU

Dwluct for:, percent,
draw corn.

i. A. I £ >. d.
9 :>\ 13 )

0 1 2

Lots per acre

1.1 3 1
1 15 6}

II IS 7J

Showing the cost of production of wheat on mixed
soil land to be 42s. lOd. per coomb of 18 stone without
allowing the farmer any interest on his capital or
•.turn for his own time and skill.

Tho Government minimum guaranteed price for
this year's crop is 37s. Od. per coomb of 18 Btone.

COBT OF GHOWING OXE ACRE OF OATS ON MIXED
SOIL IN NORFOLK.

Tillage operations.

Acres worked 1
per day.

i

u

i

Cost
per acre.

£ ». rf.

Proportion of cleaning land

—

— •

—

1 10 0

for root crop.

Value of folding previous

—

—

—

1 10 0

crop.

Ploughing layer

1

2

i

0 19 6

Rolling

8

2

i

0 2 5J

Harrowing (twice)

5

2

i

0 3 10J

Drilling

10

3

2J

0 A S

Seed, 4 bushels per acre at

—

—

1 15 0

•a*

Harrowing in

10

2

1

0 1 llj

Bird gearing

—

—

—

0 1 3

Harrowing

10

2

1

0 1 In.;

Rolling

8

2

1

0 2 5J

Hone hoeing

8

1

H

022

Hand hoeing and weeding

—

—

0 15 0

Harvesting

—

—

—

200

Binder twine, 5 Ibs. at

—

—

—

0 5 5

1*. I.'.

Thatching

—

—

—

0 2 C>

Rent

__

_

1 0 0

Rates and insurance

—

—

—

030

Repairs and renewals to

—

—

—

0 12 Ii

implements.

Foreman's superintendence

—

—

—

0 4 0

Threshing and delivery to

—

—

—

1 0 (1

marknt.

12 Ifi 7J

The estimated average yield of onts from mixed
•oil in Norfolk is 44 bushels per acre.

CASH REBULT OF GROWING ONB ACRK OF OATS
ON MIXED SOIL.

Cost of Average

production. Yield.

£ jr. ,/.
12 in 7*

Profit per
acre.
0 S <>]

12 19 8

Government
Price.

I Cash return
per acre.

44 bushels. (u. 11J,/.

bushel, :i-t.
Deduct for n per cent, dross corn.

£ t. il
13 1 :.

0 1 7

12 19 x

Showing the cost of production to be Ms. 7d. \»-<
coomb, without allowing interest on capital or profit
for the farmer, the Government minimum guaran-
teed price being 23s. 9d.

Tillage Operations.

fi'Sfr

Hi

N

J

-S

m

EC a

*

I

£ t. d.

Value of folding previous

—

—

—

1 10 0

crop.

Part cost of cleaning land

—

—

—

•2 10 0

for roots.

Ploughing

i

2

n 1:1 i;

„ (2nd Ploughing)

H

2

0 15 8

C'ultivator

H

3

o :t -'!

Harrow

in

j

n i n

Rolling

8

2

0 2 :,

Drilling

in

2

028

Harrowing in

in

2

0 1 11

Rolling

8

2

0 2 5

Seed. 10 pecks at 36*. oo. ...

—

—

—

1 2 r.

Bird Scaring

—

—

—

o : s

Weeding

—

—

—

o 1.' n

Harvesting ...

—

—

—

200

Binder Twine, 4 Ibs. at 1 *.!</.

—

_

—

044

Thatching

—

—

—

0 3 0

Rent

—

—

—

1 0 0

Rates and Insurance

—

—

_

n :« o

Repairs and Renewals to

0 12 6

Implements.

Foreman's Superintendence

—

—

—

040

Threshing and Delivery to

—

—

—

1 7 0

Market.

Total cost per acre...

—

—

—

13 19 11}

The estimated average yield of barley for mixnl
soil in Norfolk is 36 bushels per acre.

CASH RESULT OF GROWING ONE ACRE OK BARLEY ON
MIXED SOIL.

Cost of
Production.

Average Yield.

Government
Price.

Cash Return
per acre.

£ t. <l.
13 19 11',
Profit per
acre.
1 8 5)

36 bushels of
4 stone.
Deduct for 6 p<

t. <l.
8 7J

ir cent, dross corn.

£ i. <l.
15 9 9

0 1 4

16 8 6

15 8 6

Showing that the Government minimum price for
this years crop will leave a profit to the grower oi
£1 8s. 5|d. per acre if he gets an average return of
36 bushels per acre.

It should be borne in mind, however, that the yield
of corn this year is estimated to be much below the
average.

COST OF GROWING ONE ACRE OF WHEAT ON HEAVY
LAND IN NORFOLK.

h

f'Z >.

S_j

Tillage operations.

III

If

1

|§

4

t.

,/.

Part cost of Summer; —

_

_

1

10

0

Fallowing.

Farmyard Manure. 12 loads —

—

—

B

0

0

at .">»•.

Do. curling and spreading —

—

—

1

2

0

Ploughing Clover land or

•2

1

1

:i

:t

Bean Stublile.

Harrowing Heavy (twice) , 4

:;

1

0

6

1 '

Harrowing Light (twice)

4 2

1

0

4

10)

Rolled (twice)

4

:i

1

n

a

11

Drilling

B

B

21

n

4

—
t

10 peckn at I".-. Co. ...

—

—

—

1

5

(1

Harrowing in

Hi

•2

1

0

1

1 1 '.

P.ir.l Soaring

—

—

—

n

1

B

Mnkir'K water furrows and

_

—

__

d

2

0

finishing off headland*.

Rolling in Spring

2

1 d

•2

Bj

Horse Hoeing | 6 1

1} 0

2

COST OK GROWING ONH ACRE OF WHRAT ox HEAVY
LAND IN NORFOLK — continued.

Tillage operation?.

CASH RESULT OF GROWING ONK ACHE OF OATS on
HEAVY LAXO

Hand Hoeing and Weeding

Harvesting ...

Binder Twins. 6 Ibs. at

1*. Irf.

Thatching

Rent

Rates and Insurance
Repairs and Renewals to

Implements.

Foreman's Superintendence
Threshing and Delivery to

Market.

£ *. d.

1 0 0

2 10 0

C, 6

•> 6

1 10 0

4 0

12 B

— — — 4 (I

— — — 1 10 0

Total cost per acre ... ' — ' — — 17 18 of

The average estimated yield of wheat from heavy
land is .36 bushels per acre.

CASH RESULT OF GROWING ONE ACRE OP WHEAT ON
HEAVY LAND.

c of
Production.

Average Yield.

Govern- Cash Returns
ment Price per Acre.

t *. d.

17 is :,}

.n; bushels of )} st.
Deduct for 5 per
cent, dross corn.

*. </. £ x. d.

:i :.j 16 in 9

0 1 4

LOM ]ier acre

16 18 5
1 0 OJ

17 IX 5f

17 18 5|

Showing the cost of production to be 40s. per coomb
of 18 stone without allowing the farmer any interest
on hi* capital or profit for himself; the Government
guaranteed minimum price for this year's crop being
M7s. 9d.

COST OF GROWING ONE ACRK ov OATS ox HEAVY
LAND IN NORFOLK.

Tillage O^ran

|| 4

K =

c
•

4

£ t.

d.

Part Cotit of Summer

—

—

—

1 10

0

Fallow.

Ploughing. Clover Layer

|

2

1

1 9

0

or Bean Stubble.

Heavy Harrowing (twice)

4

3

1

6

«»

Harrowing (light twice) ...

4

«

1

4

10J

Rolling (twice)

*

3

1

6

41

Drilling

8

3

21

4

7

Seed. 4 bushel* at 35*. co.

—

—

1 15

0

Harrowing in

10

2

1

1

" i

Bird Scaring

—

—

—

1

3

Making Water Furrows ...

—

—

—

2

0

Rolling ,

8

2

1

2

6}

Horse Hoeing

6

1

11

2

lOJ

Hand Hoeing and Weeding

—

—

—

1 0

0

Harvesting

—

—

—

2 10

0

Binder Twine, (i Iba. at

—

—

—

6

6

U. I,/.

Thatching

—

—

—

2

0

Rent .

__

_

—

1 10

d

Rates and Insurance

—

—

—

4

0

Repair and Renewals to

—

—

—

12

6

Implement*.

Foreman's Superintendence

—

—

—

4

0

Threshing and Delivery to

—

—

—

1 15

0

Market.

Total cost per acre ...

—

—

—

14 11

5J

Hi.- average estimated yield of oats from thjK rlass
of land is 1- litiMhels per acre.

Cost of

Proton. ! Average Yield.

£ ». d.
14 11 ."if 48 bushels of 3 st. ...
Deduct for 5 per
cent, dross corn.

Loss per acre

14 11 5*

Govern-

Cash

ment Returns

Price. per Acre.

i. d.
5 111

£ i. d.

14 5 0

1 U

14 3 3

8 '2}

14 11 5J

Showing the cost of production to be 24s. 5d. per
coomb of 12 stone without allowing the farmer any
interest on his capital or profit for himself ; the
Government guaranteed minimum price for this year's
crop being 23s. 9d.

COST OF GROWING ONE ACRE CF BARLEY ON HEAVY
LAND IN NORFOLK.

Tillage operation.

Acres
worked 1
per day. 1

1*

d

6

M

s!

£ .v. d.

Part Cost of Summer Fal-

—

—

—

•2 10 0

lowing.

Artificial Manure — 1 cwt.

—

—

—

•2 11 (1

per acre.

Bowing — Artificial Manure

—

—

—

2 (i

Ploughing

:j

2

i

1 !) 3

Cultivator

7

1!

i

•A 71

Harrowing, Heavy

8

8

i

3 21

Light

10

1

i

1 11J

Drilling

8

2

2}

3 10

Harrowing in (twice)

10

2

1

3 10J

Seed. 10 Pecks at 3tw. co.

—

—

—

1 2 fi

Bird Scaring

—

—

—

i :;

Hurst- Hoeing

1

1

H

2 10J

Weeding

—

—

10 0

Harvesting

— .

—

—

2 10 0

Binder Twine. .1 Ibs. at

—

—

— .

5 ")

Ix. \d.

Thatching

—

—

—

2 li

Rent

1 10 U

Rates and Insurance

—

—

—

4 0

Repair and Renewals to

—

—

—

12 (i

Implements.

Foreman's Superintendence

—

—

—

4 0

Threshing and Delivery to

—

—

—

1 10 0

Market.

Total cost per :«:re ...

IB 4 31

The average estimated yield of barley from this class
of land is 40 bushels per acre.

CASH RESULT OF GROWING ONE ACRE OF BARLEY ON
HEAVY LAND.

Cost of
Production.

Average Yield.

Government
Price.

Cash
Returns
per Acre.

c
16

0

». (/.
4 31

18 4} profit
per acre

4H bushels.

Deduct for 5
per cent.
dross corn.

Hx. 7Jrf. bushel
of 4 st.

£ jt. </.
17 4 2

0 1 f>

17

2 s

17 2 8

Showing that if the grower gets an average yield of
40 bushels per acre and the Government minimum
guaranteed price for the whole of his produce there
will be a profit of 18s. 4fd. per aero, without charging
interest on capital or anything for the farmer's nun
time.

1(1

SfMMAUT.

—

Cost of
Production
per Acre.

Cash

K- turn
per Acre.

1

Light lan.l-
Wheat
OaU
Barley

Mixed soil—
Wheat
Oats
Barley

Heavy land-
Wheat ,,
Oats
Barley

d.
11 4 4
7 18 1
8 17 :ij

£ «. rf.
10 1 11
7 18 7J
7 1C :i

X. ,. ,1.
2711

:t 11]

y 11}

27 10 8|

J5 11 9J

14 18 7|
12 16 7}

i:t in 11}

is :i 1

12 19 8

15 s :,

41 15 1|

41 11 3

17 18 5}

14 11 :.;
16 4 3}

16 1
14 .
17 2 8

48 14 3}

48 4 4

CASH RESULT OP GBOWINU ONE ACRE OP WHEAT, BARI.KY, AND OATS ON KACH CLASS or LAND.

—

Wheat.

Barley.

Oa

Cost Of

Production.

.

ta.

Cash
Return.

Cost of
Production.

Cash
Retnrn.

Cost of
Production.

Cash
Return.

Light land
Mixed soil
Heavy land

Result

Hi *. il.
11 4 4
14 IK 7}
17 ]> ,

c *. rf.

10 1 11
13 S 1

If, 1- :,

a t. d.

8 17 3J
18 19 11}
Iti 4 3J

£ *. ,1.
7 16 3
15 8 :,
17 2 8

*• *. rf.
7 18 1
12 1C, 7}
14 11 .If

£ *. <l.
7 13 7'.
12 )'.i *
14 3 3

44 1 0

40 3 5

i

39 1 6}

40 7 4

35 6 2

34 16 6)

£3 is*. Oil. Loss.

£1 "a. 9jrf. Profit.

H... -\,<l. Loss.

The above figures do not allow nny thing for interest
on capital or uny return Ui the farmer for his own
time and .-kill.

It will l>o swn from the almve that the growing of
«irn ii not at all likely to be a profitable biiMn.

the farmer if he is only to get the minimum pi-ire*
guaranteed hy 1 ho (icivernment t'<ir hi* CTM]IV.

It is also certain that \n\ l.ttli- wheat will lie
MIWII during the ruining autumn unless this guarantii;
is increased.

11

APPENDIX No. II.
Handed in by Professor R. G. WHITE in connection with his evidence given on September 16th, 1919.

UNIVERSITY COLLEGE OF NORTH WALES.— DEPART MENT OF AGRICULTURE.

COLLEGE FARM.
ACCOUNTS FOR YEAR ENDING NOVEMBER 12TH, 11)11.

CAPITAL ACCOUNT.

To Preliminary and Organization Ex-
penses to date
,. Bank Interest on overdraft to
Nov. 12th, 1910
Lett: Interest 1910-11

1911.
\ov 12th To Balance

£ *. fl. £, x. d.
66 15 5

316 13 5
13 2 3
303 11 2

£ t. d.

By Donations and Subscriptions to date 4,095 19 0
„ Anglesey and Carnarvonshire Dairy Institute
Fund (surplus handed over for improvement
of breed of Welsh Black Cattle) ' 177 16 0

370 6 7
3 903 8 5

£4,273 15 0

£4,273 15 0

WOBKING ACCOUNT.

1910.
Nov. 12th. To Valuation of Stock, kc.
„ Expenditure on
I. Implements anil Mae/i inert/

& *. A. & ». A.
2,117 3 2

249 4 10

._ 9|9 | ]Q

BY IXCOME FROM

& i. d. £ *. d.
I. Sale of Lire Stock :
Horses 455 11 0
Cattle 78 8 3
Sheep 840 7 7

..... ] 371 Q |0

II. Lire fitoelt:
Horses
Cattle
Sheep
Pies

III. Feeding Stv/i,#e.:
Feeding Stuffs
Seeds (Corn, Grass,
Potatoes)
Manure

303 1 0
r>69 6 0
24 4 3
19 19 6
916 11 C

297 15 1

69 10 7
120 16 6
497 2 5

II. Sale of Produce :
Dairy produce 689 5 1
Potatoes 326
Grain 030
Mangels 680
698 18 7

Government Grant 200 0 0

Grant from Carnarvonshire County Committee
towards co*t of experiments ... ... ... 20 0 0
Farm fees ... ... ... ... 42 0 0

Valuation on entry
General College Account, Interest and
Instalment of principal, — loan for

•.>.5:S2 0 7

110 2 6
806 2 '1\,
427 18 0
34 1 0 .
10 10 6
41 10 55
42 1 0
70 2 6
18 12 9
I 5 0
243
29 17 6

6 11 1!
21 1 1
102 4 3

69 8 0
484

80 16 0

18 15 1
61 17 4J
«5 17 7J
116 10 1

Service fees ... ... ... ... ... ... 50 0 0

£2.420 5 9
1911.
Nov. 12th. By Valuation of Stock, &c 5,472 16 1

^Err

Furniture and Fittings
n and Renewals ...
Coal and Fuel

7,893 1 10
1911.
Nov 12th By Balance 444 6 4

«

•• Fees

Hltry fees aud Subscriptions Agri-
cultural Societies
Railway Carriage

nee of Professor of Agriculture
.it Llanfairfechan
Hi-uioval from Madryn
Law Costp, Lease of College Farm :md
land for Cnttiires
Snmlri.-*
Vet. attendance and Medicine for
Stock

Travelling expenses
Other items

£8,337 8 2

£8,337 8 2

BALANCE SHEET.

F.nlbilttiP*.

To Capital Account, — Balance
„ Balance due to Bank :
Farm Account
Farm Snndriex Account

.. Surplus on Working Account to
November 12th, 1U10
1*1* : Deficit on Working Ac-
count for the year

fc „ College General Account, Balance of

£ .V. ti. & i. <l.

3,903 8 5

364 HI 1
171 1!) 6
536 18 7

1,731 15 5

444 '•• 4
1,287 9 1
loan ...1.918 H 6

AiiCti.

By Valuation on November 12th : £ *. d. £ i. d.
Horses • 683 O 0

Cattle 1,107 15 0

Sheep 1,772 4 0

Pigs 22 10 0

Roots 412 10 5

Hay 467 0 0

Straw 80 14 0

Manure ... .. 205 8 3

Implements, Machinery, Tools,&c. 563 1 11
Granary 168 12 6

5 172 16 1

„ Amounts due to Farm on November 12th ... 245 6 2
,. Expenditure on Farm Buildings to this date
(less amount repaid £57 3s. 6d.~) 1,918 8 (i

£7,646 4 7

£7,646 4 7

2:,-< ! I

I 2

12

ACCOUNTS FOR YEAR ENDING NOVEMBER 12ni, 1912.

To Preliminary and Organization Ex-
pense* to date
,. Bank Interest on overdraft to NOT.
12th. 1911
., Bank Interest on overdraft to Nov.
12th. 1912

1912.
NOT. 12th. To Balance

CAPn-At

ACCOUNT.

By Donations and Subscriptions to date
„ Anglesey and Carnarvonshire Dairy Institute
Fund (surplus handed over for improve-
ment of breed of Welsh Black Cattle) ...

£ jr. rf

1.0115 19 tl

177 1C, (

X. i. rf. £ *. il.

:»<>:i 11 2

726
310 13 8

377 9 1
3,896 5 11

£4,273 15 0

C 1.2 73 15 '

WORKING ACCOUNT.

. £ x. ,1
1,618 2 6

Sll -.1 11

20o

20 0 1

37 :
23 11 11

1911.

NOT. 12th. To Valuation of Stock, &c.
„ Expenditure on
/. Implement* <mrf Machinery

II. Lire Stack .-
Horses
Cattle
Sheep ..

///. Feeding Stuff*, $c. .•
Feeding Stuffs
Seeds (Corn, Grass, Pota-
toes)
Manure

U.C.N.W. General Account, Interest and
principal, — loan for buildings
Wages

£ jr. rf. X. «. </.
5,472 16 1

12 :; i
!•? *t i

Bv INCOME KKOM

£ ... -/
/. Sili' of Litf Ntuck :
Horses 182 0 (
Cattle 330 18 3
Sheep I,n59 19 3
Pigs 15 5 0

7s lo o
181 13 in
10 8 8
0711 1 ° fi

//. Sale nf Produce :
Dairy Produce 733 0 8
Potatoes 77 1". !i
Hay and Grain... ... o s o
Swedes o .-, i;

521 2 2

52 oil
125 14 3
698 1 7 1

Government Grant ..

Grant from Carnarvonshire County Committee
towards cost of experiments
Farm Fees

Instalment
126 5 o
834 18 8

Bent

127 18 0

1912.
Nov. 12th. By Valuation of Stock, &c

1912.

Rates and Taxes

64 11 6

2,711 0 1
5.1 1'J 11 4

Bepairs and Renewals ...

65 11 4

Coal and Fuel

52 o 11

Insurance

61 15 3

7,830 11 <

i, •>

Valuer's Fees

;, 5 0

Bank Charges

1 i| 9

Discount ...

1 lo It

Debts not recoverable ... . .

170

Service Fee*

:(i 2 R

Entry Fees and Subscriptions Agricultural Societies 1015 9
Railway Carriage 18 ifi 9

Grazing Sheep ... ...

60 1 o

11 :i o

Sundries :
Vet Attendance and Medicine
for Stock
Travelling Expenses
Other Item*

24 12 0
46 1 o
61 4 5

1 Ml 17 ^

£8,363 17 10

--•,-. :; •,

BALANCE SHBET.

£ ,. -/.

5,119 11 1

2 12 10J

115 11 lij

2.1 15 12 10

ZtoMHMM.

To Capital Account, — Balam •••
„ Balance due to Bank :
Farm Account
Istt, Balance in hand, Farm
Sundries Account ...

„ Surplus on Working Account to
NOT. 12th, 1911
fatt. Deficit on Working Ac-
count for the year

„ U.C.N.W. General Account, Balance

of loan

£ jr. rf. £ jr. rf.
:t,S96 fi 11

877 9 7

289 19 8
587 9 11

Anftt,

liv Vnluation on November 12th :
Horses 7i:f o 0

Cuttle 1,123 10 0

Sheep l.lilC, i; o

Roots 309 7 8

1,287 9 I
633 6 2

Corn in Rick 152 5 6
Straw 35 10 0

Manure and manorial value
of feeding stuffs ami unex-
hausted manuriul value of
artificial manure 277 .< o
Granary 105 0 0
Implements. Machinery.
1 oob, \T ... ... ... 531 11 11

.. Milk money in band

£,145 12 10

. \inonnt4 due lo Farm on November 12th
.. K\]»'iidiuire on Farm Hiiil ling* to this date
(£2,26.1 2*. til. less amount repaid.
£119 9*. 6rf.)

47

11 7

£7.383 II 7

ACCOUNTS FOR YEAR ENDING NOVEMBER 12TH, 1913.

CAPITAL ACCOUNT.

£
'o Preliminary anil Organization Ex-
pensea to date
., Bank Interest on overdraft from
1S98 to Nov. 12th, 1912 310
„ Ditto for the year ending Nov. 12th,
1913 16

x. d. £ *. d.
06 15 5
lit 8
1 4

£ *. d.
By Donations and Subscriptions to date ... ... 4,273 15 0

% <

1913.

iov. 12th. To Balance

£393 10 5
3,880 4 7

£4,273 15 0

£4,273 15 0

WORKING ACCOUNT.

1II1J. £
fov. 12tb. To valuation of Stock, &o.
,, Expenditure on
/. Implrmeii'x and Machinery '.<

t. d. £ *. d.
5,119 11 4

10 0
9100

BY INCOME FROM
£ *. d. £ *. d.
I. Sale of Lite .Stock :
Horses ... • 63 10 0
Cattle 395 9 0
Sheep ... ... ... 1,053 7 1
.. . 1 512 6 1

II. Lir,- Stark :
Cattle 295
Sheep 37
Pips 6

7 0
18 0
0 0

QCO "» 0

//. Sale of Produce ••
Dairy Produce 747 2 8
Potatoes 25 10 7
Grain 56 8 2
Other Produce (Mangels
and Swedes) 1 10 9

OQ/A 11) 0

///. fivdiay Stup*. .<v. :
Feeding Stuffs 430
Hay, Straw, Litter, &c.... 56
Seeds 70
Manure 75

8 2
3 8
1 2
16 0
coo n n

Government Grant ... 200 0 0

Grant from Carnarvonshire County Committee ... 20 0 0
Amount recovered from the Board of Agriculture
and Fisheries towards cost of special experi-
ments . 109 17 6

'.C.N.W. General Account, Interest and Instal-
ment of principal, — loan for buildings ... 124 17 3
Pages 809 16 !)

tent ... ... ... . ...

427 18 0

Farm Fees 31 10 0

l»tes and Taxes

49 7 6

Repairs and Renewals ...

faintenance of Buildingx, \c.
;ig and Lighting ...

36 11 7
... 18 0 10

£2,733 14 2
1913.
Nov. 12th. By Valuation of Stock, Jcc 5,368 8 6

17 19 0

6) 16 1

falui-r's Fee

550

tank Charges ...

0 16 8

42 18 6

Intry Fees ami Subscription* Agricultural Societies 14 1 0
lailwav Carriage ... 21 3 10

»;i i

3 2 6

Hscount
ipparatus for Milk Testing
iuii'lries :
Veterinary Attendance nud Medi-
cine for Stock 22
Travelling Expenses ... ... 30
other Items ... ... ... 51

IP 1« 10
871

15 2
14 9

4 7
l(ii 11 ,;

*ov. 12th. To Balance

£8,007 12 9
94 » 11

£8,102 2 8

£8,102 2 8

BALANCE SHEET.

Lialilitie*.
£
"o Capital Account, — Balance
.. Balance dne to Bank :
Farm Account 1,059
/,-'<.<, Balance in hand, Farm
Sundries Account 17'J

». d. £ *. d,
3,880 4 7

0 4

11 1

079 9 3

Astets.
K. *. d. £ i. fl.
'. By Valuation on November 12th :
Horses ... ... ... .. 694 o n

Cattle 1 294 In o

Sheep . ... 1,6U6 11 o

Pigs .. 880

Green Crops and Potatoes ... 245 (i 6
Unexhausted mannrial value of
feeding stuffs, home-grown
grain and artificial manures 367 16 o
Hay in Ricks 393 0 0
Straw and Bracken 17 lo n
Grain Ricks 163 12 o
Granary ... . 13 5 0

plu- on Working Account to
Nov. 12th, 1912 754
•itto to Nov. 12th, 1913 !I4

2 11
9 11

818 1° 10

„ U.i .N.W. General Account,
Balance of Loan ...

i

... 2,1711 1 n

Implements, Machinery,Tools,Jic. 514 10 0
... 5 jjgg g g

',' Amounts due to Farm on November 12th ... 23913 7$
„ Expenditure on Farm Buildings to this date
(£2,'i23' 18». (id., less amount repaid
£153 14< Vd ) 2,170 i 0

£7,778 10 8

£7,778 10 8

B

N-.TK — As will be seen'from the above, the season of 1913 was a fairly good one for the farm, the prices of stocK being high
the crop, of hay particularly good. It must, however, be pointed out that for many years any surplus on the ordinary working
be farm will have to be devoted towards improving its general condition. For instinct-, serious expenditure will have to be
rred on drainage, and repairs of fences, and, in particular, the /ridd, or enclosed hill ground, will require heavy outlay.

I 3

II

>USTH

M;.M:

I'AflTAL AOCOOST.

To Preliminary and Organisation Expennes la

date

. Hank Intermit on overdraft in. in MM to

Nov. llth. UU . US 15 0

., Ditto forth* year ending Nov. l:nli. IN t .. 24 Iv 7

I'll.

r.i

To Balance

£ .. J.

«W 15 &

XI 14 7
418 10 0

186.'. r> it

JM.27S 15 C

By Donation* and Sulwcripllons to date

i'4.LT3 15 I

WnBKiMi ACCOUNT.

1 tt

Nov. 12th. To Valuation of stock.
., (expenditure on
/. AVtc Impltmritt* i MatUmt

£

Ac

ry .. .. 7

II

•l. Ii : d.
5368 8 6

BY I.NOlliK 1 HUM

L Salt of Lilt Stock :
Horse* .

•V-

0

0

a

', 11 !>

Carle

117

Is

•;

//. Lltr Stock :
Horses

26

|

II

i

1,131

V

j

j

I

Cattle

MI

r

I

48

i •

1''

IL Silk of Proiiufi •

Pig*

13

;

11

741

17

II

///. t'redlnt Stuf*. Jv. .-

•»

4

Feeding Stuff*
StrawTLitter, Ac. ..
Seeds

582
12
.. 69

1

U

U

0

0
7

Other Produce (Mangel" ami Sw c,lc-i

U

I

7H3
200

1

80

I

11

31

1

— 735 3 6

63

1

\\ -

.. 820 16 3

12

1

il HP:I|||, In

surance Act

Kent

U.C.N.W. General Account, Intcmt and In-

utalnirnt of |>rinci]ial -loan for huildinpi

Rate* and Taxes

Addition to Farm Bnildinipi

Maintenance of Building, Ar

Bepaira and Renewal*

Heating and Lighting

Fuel for Knitim-

Inmirance :

Building*. Cotuiges. Ac 5 10 »

Crops, Live Si -j<-k. A.- 10 0 3

Livestock 131510

Fidelity Guarantee Bond 1 14 0

1 5 16 6

B 7 10

428 13 0

132 2 0

:>•! 1.' ii

71 ii i'

15 13 9

u :• 7

15 6 5

11 V: H

1914.

Nov. 12th. By Valuation of Stock, &v.

3071

T-

5

j

a

-

i

31

ii

o

Entry Fee* and Sul*tTiptlons Agricultural Soon-tie

» ..

26
36

i

.

,'.

u

23

i

5

i •

Drnininff —
Pipe*
Special labour

i
•

l:

11
i"

Sundries :
Veterinary Attendance and Medicine for
Stock

r

i

Trarelllng Expennes
Other Items ..

M

1"

n

.
i

1914.

B4U

116

I

i
1

JK'-X'H II' I

lUl.AM'K SlIKKT.

To Capital Account— Balance
.. Balance due to Bank :

Farm Account . . . .

Lot: Balance In hand,

Account

Farm Sundries

£ f.

748 1 8
61 9 4

£ «. rf.

sjm B o

Surplus on Working Account to Nov. 12th, 1HI3 848 12 in
Ditto to Nov. 12th, 1914 115 7 8

t'.C.N.W. General Account, Balance of Loin

684 12

984
3,386

AucU.

«. ri. X.

By Valuation on N-r/rmlM-r 12th :

Horse* .............. Mi n u

Cattle .............. 1,325 1(1 0

Sheep .............. 1,760 e 0

I'lg" .......... ... .. 16 0 0

Granary ..........

Qraxi Crop* and Potato** ...... 228 n i

Unexhausted manurlal value of feeding
-tnlN. honie-vrown grain and uriill nil

manuren ............ 38l'J6 10

Hay .............. 339 6 0

Implcaientsand .Miu-liim-ry ...... 46816 9

...... . 285 17 5

Siraw ditto .......... 910

.. .Milk money in hand

.. Amount* due to Farm on Nov. 12th

. Kxpeodltore on Farm Utiildingsto this date (£1479 1« Od

less amount reiiald £19? 15«. (W.) ..2,286

I II
144 17

C7.7HO 3 t\

The year l»i:i- 14 wan « good one for the farm, though the poor corn crotM of the previous year made it ueceswiry to iucur larg»
expenditure on feeding rtnff*. During (he year a considerable amount of drainage wan carried out and a new feeding shed \vaT
erected. The cost of both these improvement* has btrn written < ff entirely, though it in anticijnted that the drainage will yield goM
returns for many yemrw to come, and that compensation will lie obtainable in revpcct of the abed at the end of the lease. The valaatM
was made on practically the Mime bMis a* thove of preriouR year* anil not on the abnormal value" prevailing in the autumn of \9m

1,5

ACCOUNT FOR YEAR ENDING NOVEMBER 12TH, 1'Jl:,.

CAPITAL ACCOUNT.

.. .

To Preliminary and Organisation expenses to date
„ Bank Interest on overdraft from 1898 to No-

vember 12th. 1914 ........ 351 14 7

„ Ditto for the year ending November ILth. 1915 25 14 6

1915.
NOT. 12th. To Balance

£ s. rf.
66 IS 5

377 9 1

By Donations and Subscriptions to date

£ s. d.
4,273 15 0

£4,273 15 0

WO*KING ACCOUNT.

1914.

Nov. 12th. To Valuation of Stock, Ac.

„ Expenditure on
/. Hew Implements nnil Mni'lilncry ..

II. Lire Stock :

Horses

Cattle

Sheet

£ «. </.

£ .-•. <J.
5,357 8 4

46 17 6

4.-) 17 8

///. Feeding Stm>», AT. :
Feeding Staffs
Straw, I.ittcr, Ac.
Seeds ..
Manure

27 0 0
29» 13 1
36 8 6

661 8 2

636

74 4 4

83 4 2

Wa_, . s

Farm Contribution under National Health Insurance Act ..

Rent

I'.C.N.W. General Account— Interest and Instalment of prin-
cipal, loan for buildings

Rates and Taxes

Additions to Farm Buildings

Maintenance of Buildings, Ac ..

„ Fences, Gates. Ac

Stack covers. Sheep racks, Saddlery repairs, and renewals of

Implements

FruitTrees

Heating and Lighting

Fuel for Engine

In-iirance :

Hr^-Buildings, Cottages, Ac

Crops, Live Stock, Ac

Livestock

Fidelity Guarantee Bond

Workmen's Compensation Act

:sts:( i 7

82r> 0 2

855 1L' 9

8 14 9

428 8 0

132 2 0

54 4 3

407 19 10

48 15 8

34 4 9

89 19 7

10 18 9

15 2 0

12 0 0

5 8 11
9 16 6
926
200
626

Bet of Shire Horse Stud Books

Valner'sfee

Anglesey Western Co-operative Society— 2 shares

Bank Charges

Architect's Fees

.Sen- ice Fees

Entry Fees and Subscriptions Agricultural Societies

Hallway Carriage

Amount written oft* (not recoverable)

Grazing Sheep

Furniture and. Fittings

Draimng-Pipes 14 2 0

Special labour 12 6 10

Sundries— Veterinary attendance and Medicine

for Stick 4 15 2

Travelling expenses 34 18 6

Other items 60 18 9

32 10 5

5 15 0

650

1 0 0

1 2 11

27 7 4

29 1 0

16 15 11

19 6 U>

020

82 0 0

1 1 4

26 8 10

U1&

Nov. 12th. To Balance

100 12 4

£9,030 18 0

49 12 2

£9,080 10 2

BY INCOME FBOM

£ s. d. £ s. rf.

/. Srife of Live Stock :

Cattle - .. ..628 12 3

Sheep 1,165 11 1

Pigs 44 6 3

1,838 9 7

//. Sale of Produce :

Dairy Produce 848 2 0

Potatoes 66 7 0

Grain 181 17 11

Other produce (MangeU, Swedes, Ac.) 6 13 11

1,083 0 10
200 0 0

Board of Agriculture and Fisheries Grant

„ „ „ Grant from Development Fund

towards cost of additions to Buildings 120 0 0

Farm Fees si 10 0

Prizes at Agricultural Shows 2886

Miscellaneous Receipts 13 6 4

1916. 5Sr51i

Nov. 12th. By Valuation of Stock, Ac 5,7661411

£9,080 10 2

I

BALANCE SHEET.

Uabllltla.
£ >. </. £ i. </.
To Capital Account— Balance 3,82!) 10 6
„ Balance due to Bank :
Farm Account 1,071 8 7
Farm Sundries Account 23 4 2
1091 1" 9

Assets.
By Valuation on November 12th :

£

590
1,359
1,595
54
105
245

447
!>63
507
29
12
466

*.

0

n
2
0
2

6

10
13

111

HI
(I
111

d. £ «.

0
0
6
0
9
0

0
4
SI
7
0
0

d.

11
^

3

Cattle

, Surplus on Working. Account to November
12th 1914 964 0 6

Green Crops and Potatoes . .
Unexhausted manurial value
stuffs, home-grown grain
Hcial manures
Hay
Urain in ricks

of feeding
nnd arti-

Ditto to November 12th, 1915 49 12 2
1,013 12 8
„ U.C.N.W. Ueneral Account— Balance of Loan 2.24.T 12 3

Unthreshed Linseed ....
Implements and Machinery..

„ Milk money in hand
„ Amounts due to Farm on November 12th
„ Expenditure on Farm Buildings to this date.
Leu amounts repaid 1911 .. £57 3 6
1912 .. 62 6 0
1913 .. 34 4 6
1914 .. 39 1 9
1915 .. 40 13 0

2,479
233

1
8

1 0
• 171 0
0

9

-

£8,183 8 2
25831

£8,183 8

i i •

I 4

1

__

Hi

- roil \\-.\\l KNDING NOVKMKKU I2TH, r.Ui,.

CAPITAL ACCOUNT.

£ «. ./. £ «. rf.
To Preliminary and Organisation espenne* to date M 16 5
.. Bank IntoreU on overdraft from !Si«8 to Nm-
ember 12th. 1915 377 • 1
.. Ditto for the year ending Norernl«r 12th. 1918 33 1 10
410 10 11

1910. 477 8 4
November IJtb. To Balance 3.7M 8 K

r.y Uonutiont and Subscripliunt to date . .

£ «. ./.
4.773 15 0

£4,373 16 0

£4478 15 0

WORKING ACCOUNT.

1915. £ t. d. £ i. if.
November Utli. To Valuation of Stork. Ac. .. 6,7661411
.. Expenditure on
I. .Y«ir Jmplrmf nit anil Jtaeltiiury .. .. 17 17 8
• 17 17 S
IL Live Stock :
Oatlle 439 8 0

liv INCOME FOO.V

, uj I.ii-r Slock:

£ i. ,1. £ «. </.

70 0 0
1.027 i.

in. 1

142 10 10
• - 2/>59 19 4

Cattle
Sliecu

pigV :: :: :: :: :: "

11. ftalc a? Proince:
Dairy Produce
Potatoes
Hay

-' . . ; 62 1 0

11 11
84 14 8
f,
199 11 8
403
-• ••• 1 Hi1 7 :

I- - 12 18 9

611 11 1

111. FcrdiHV Slufi. Av. .
Feeding Stuffs 68613 0
Hay, Straw, Litter, .tc 3 18 0
Seeds 1_- 11 5

Grain
Other produce, Swedes, Mangels, Ac.

Board of Agriculture and Fisheries (Irani. .

Manure '.• 146 12 7

.. 200 0 0
23 2 0

— — 938 16 ^

WaffCH 9^0 " ' Pri7.fl»:it Atrrii'iilLiinil Shows* ..

8li 10 0

Farm Contribution under National Health Insurance Art . . 10 1 4
Rent 428 8 0

11 11 "

1916.
November 12tb. By Valuation of Stock, Ac. ..

Liu Amount due from HA for
rent for Forest Se?d Beds . . :i 10 0
Do. Professor Storv, Forest
Nuraery (2 years) .. .. 2 10 0

:i.H94 9 7
.. 6,181 7 2

U.C.N.W. General Account— Interest and Instalment of prin-
cipal 1 >an for buildings .. . .. 132 2 0

Ratee and Taxes . .. .. .. .. 62 17 0

Additions to Farm Buildings 12 2 P

Maintenance of Buildings. Ac. 66 15 1

Betting tad Lighting 23 9 4

Fuel for Enirino" . .. .. 18 13 3

Insurance: Fire— Buildings, CotUt-'e-i. ,\r 1112 :f
Crop", Livestock, &c .. .. » 16 6
Livestock . .. .. 13 8 2

Fidelity Guarantee Bond .. 1 14 0
Workmen'* Coniiwnsation Act 6 14 4

Valuer's Kee fl 6 0

1 1 ','

Service Fees 2976

Entry Keen and Sutwcriptions Agricultural Societies .. .. 25 14 0
Railway Carriage , , . . , . , . . , . . • 1 A

Draining Pipe* .... .. V 18 I

Special I*abour . . 37 6 1-

<H :i 3
Sundries— Veterinary attendance and Medicine
forStoek 27 0 2
Travelling cxpentcn 25 8 7
Other items 76 8 8
127 17 S

HUL »^2ti 16 7

£10.176 16 9

£10,176 16 I*

HAI.ANCK SIIKKT.

,'. M ' i ,
£ ». </, £ ». (/.
To Capital Account-Hal vnce 3,7M 8 8
,. Balance due to Dank :
From Account .. B6I 7 »

.<•...'-.
By Valuation on November 1'Jtli :

£ «. tl. £ .«. (/.

630 0 0

1,317 I' n
I,:,:T. in ,;
41 o »
114 U
n R
416 1!' 1"
17 in n
713 17 ii

429 11 11

7 ii
168 0 0

(••ml.-

Farm Kundrten Account ll In i> Sheep

„ Surplus on Working Aecount to Nov. 12th
1913 .. .. .. .1 MI3 12 H

Green Groin and Potatoes..
Hay

Do. to November 12th, 1916 ;::i 1 1'

. UX3.N.W. General Account -Balance of Ix>an :',--'03 0 9
15 9

Corn In Kicks ..

Manures and unexhausted value of Manures
and Feeding Stuffs
Implement**

Wool

.. Milk Money in band
„ Amounts du>.' lo Farm on November 12tb
,. Kxp.-ndii urc on Farm Buildings to tills date
U*t: A mounts Repaid
Hill £57 3 8
Mi! 62 6 0
1913 34 4 6
1914 :i'.'
!:•!:-, 10 13 0
1910 42 6 6

•i IK nl
241 3 1'J

-.17:' 1 0

276 14 .1

£8,828 15 9

X.ll — AB in tho Imt two ycart, the valuation wag conducted, o« far as possible, on a pre-war basi».

17

ACCOUNTS FOll YEAR ENDING NOVEMBER 12TH, 1917.

CAPITAL ACCOUNT.

.uuinary ami Organisation Kxpensestodatc
,. l!;ink Int. rr-t on overdraft from 1898 to
November 12th, 1916
„ Unto for the year ending Novemtwr 12th, 1917

1917.
Nov. 12th. To Balance

X 1. <l. , £ s. ((.
66 15 5

410 10 11
840

By Donations and Subscriptions to date

K s. il.
4,273 15 0

485 10 4

3,788 4 8

£4,273 15 0

1MJ73 15 li

WORKING ACCOUNT.

1916
Nov. nth. To Valuation of Stock, ,Vc
„ K\|>enditure on
/. A>T Imjitf iii'/if* nml M'i> !i'm r<j

ll. I
Cattle ....

£ «. il. £ «. ((.
6,181 7 V

26 3 0

liy IN-COME FROM

/. >'.,/( of Lice Stwk :

£ s. (/. £ s. d.

57 0 0
932 7 11
1,790 8 8
46 19 8
2826 16

Cattle

196 15 0
37 15 0
IS 0 0

Sheep
Pigs .

Vitt*

//. Salt of Prodnc, :
Dairy Produce
Potatoes

798 3 0
218 15 8
304 3 3.

13 8 0

///. fttdlnt Stuff; AV. .
Feeding stuff*
Seed*

621 18 7
142 14 8
201 7 1

Other produce (Swedes, Mangolds,
Chicory, &c.)

1,013 6 3
ce Act 946
430 13 0

4 15 n

JOC ,LJ II

Board of Agriculture and Fisheries — Grant
Ditto ditto andExecntiveCoinniittees-
Training of National Service I'upils . .
Les» amount paid for Board, Lodgings,
Ac.

.. 2t,0 0 0
17 5 0
38 11 9

^Hn Contribution under National llrilih Insurer
Bent

B LTM Amount due from Board of Agri-
culture and Fisheries for Forest
Seed Bed* 3 10 0
Do. Forestry Department —
Brynmeddyg Nursery .. .. 160

32 10 li

55 19 'A

1917.
Nov. 12th. By Valuation of Stock, &c

4,453 9 2
.. 6,098 0 3

HJLN.W. General Account— InUrent and part repayment of
principal, IOBD for bnildlnga 032 2 U
•knandTax:* 58 6 0
^•traaDce of Building, Ac 24 7 4

.. 41 l:i 7

^Banner: Mr'— Buildings, CottaecB, Ac
Livestock
Fidelity Guarantee Bond
Workmen'! Compensation Act..

30 13 li
7 17 8
1 12 9
836-

_ 40 7 •!

650

2 » 8

29 « ii

^•hry Feenand Su!>"'Ti|iii"n- Agricultural SocictK- .. .. 9 2 '<

MSI

120

terinnry attendance and medicine

l.'l 1'J 3

TniM-Hint- c\|.cn«o>
< itlicr item*

1»17.
^•EUtli. To Balance

19 6 11

HI 1 3

9,961 4 10
590 4 7

£10,561 9 5

£10,551 fl :,

BALANCB SUKET.

Htlei.
ii «. ii. K i. d.
.ral Account— Balance 3,788 4 8
N.W. General Account Balance of Loan .. 1,659 7 6
.. Surplus on Working Account to Nov. 12th, 1910 1,662 13 10
„ Va. to Nov. 12th, 1917 690 4 7
2125£ 18 5

Assets.
By Valuation on November 12th :

£

640
1,227
1,282
53
176
948
288
385
ItiO

513
421

0
0

in

16

11
12
IJ
0
13

a

12

rf. £

0
0

2

0
0
0
2

H
0

.«. rf.

0 3
17 7
3 9

7 5

Cattle

Sllrfli

I'lira

^••laoci due to Bank :
Kuriii Account 79218 4
IM* amount in hand — Farm Sundries
mot 473 19 10

Grain in ricks and straw
Hoy
Green Crops and Potatoes ..
Wool

318 18 6

Manure and unexhausted
manure and feeding stuffs
Implements

value of

3

„ Amounts due to Farm on November 12th
„ Expenditure on Farm liuildings to this date
Lets amounts repaid 1911 £57 3
1912 02 6
1913 34 4
1914 39 1
1916 40 13
191U 42 6
1917 5-43 19

6
6

a

!>
i

6
4

2,179
819

1

13

.. 258
0

7

t

w'lL-°

£8.019

— —

9 0

. i

IS

ACCOUNTS KUH YEAR lAI'IMi NOVKMHBK Urn, 1918.

CAPITAL ACCOUNT.

To Preliminary and Onr«ni»aiu>n expense*
. lUnk InU>re*t on overdraft from IfW. U>
Nov. Uth. 1917

t: Tran-uerml frum Working Amount lo
Nov. 12th. 1P1R, ton-fund ......

£ .«. •/.
,. r |

418 14 11

,
4

wr. 10

486 10

£ «.

Nov. IStli. To Balance .............. «4^7S 16 0

By Donation* and Sulacriptionpi to dnlv

Won KlNU ACCOUNT.

1017.
Nov. 12th.

To Valuation of Stock, Ac.
.. Expenditure on
I. .NVf ImplriH' ntfund iittfhtncry

£ i. d.

£
gyOH

«. ,/.
0 3

19

II. lir. .•»«••*.

Mountain Ponies ........ 192 1

Cattle ............ 23910

Sheep
rift

14 16

22 17

19 » »

469 5 0

III.

FttiHng Sl'<f>.
Feeding Stuffs
Seeds ..

121 IB 7
278 4 5

Manure

.. 102 2 9

- •- 500 ° "

'ontributiiin under National

1.179 0 11
Health Insurance Act .. 8 11 0
431 3 0

Rent

U.O.N.W. General Account :

Interest on loan for building- .. .. 6110

Part rei>ayn)ent of loan 1.169 7 6

1,220 17 B

lUtes and Taxes 68 2 8

Repairs and Renewals 12011 6

24 13 7

49 7 1
660
130
21 8 0
0 16 0
35 8 11

Insurance : Fin— Buildings. Cottage*. Ac 34 6 2
Livestock 648
Fidelity Guarantee Bond .. .. 114 0
Workmen'* Compensation Ad .. 723

Kntranoe Fees and Subscripliuni Agricultural Societies

60 4 8
1 14 0

150 12 11
485 10 4

Sundries— Veterinary attendance and medicine
(or stock (payments for two years) 44 17 4
Travelling expenses 29 - 11
Other items 76 12 8

Capital Account transfer for refund of preliminary expenses
and interest on overdraft to Nov. 12th, 1917

M-. £1

0.977 4 2

l-:t 7 7

£11,460 11 9

l!V INCOMK FUOM
I. Unit of Li
IIorneB

320 14 6

Cattle 885 8

Sheep

Wool

978
191

Pigs 18016

II. Side of Produce :

Dairy Produce 887 1"> 8

Potatoes :»1 B 11

Grain 779 10 9

Other produce (Straw, Cabbages,

-;.) 73 11

1,876

Board of Agriculture and 1'iimerien and War
Agricultural Committees, — Training of
National Service PnpUi LM2 17 n

Lttt: Amount paid for board, lodiring, Ac. .. 194 8 6

Prizes

Miscellaneous Receipts

Hiring lees for Welsh Rams to Sheep Improvement Societies
Hunk Interest

1918
Nov. 12th. By Valuation of Stock, Ac.

•IS !'

6 11

M 13

12 0

21 1

Jt 11,460 11

BALANCE SIIEKT.

i

LlakUUtu.

£

-

i.

£
I.Z73

r.

rf.
0

AM't-.

By Valuation on November 12th •

£

'.

,/. £

tT.c S W General Account Balance of Loan..

50(1

D

0

Horses .. ..

BIO

ii

0

•»

•|'lu> on Working Account fromlSUSto
inber 12tl>, 1917
Do. for Year ending Voe I'.'th 1918

2,252

U

-:

Mountain Ponies..
Cattle
Sheep ....

79
1.490

ii
ii

H

0

0

o

•

Balance due to Bonk :

461

u

-

2.786

1

0

IV-
Implements
Wool

18
160

II
1

o

0
B

0

Uu : Amount In band Kami Kundrien

117

o

i / rcpn Crops and Pota toes
< !rain In Hicks and straw

449
1B72

111
a

0

1

334

1 1

r,

Bay

649

n

o

, Manure and unexhausted value of manure
and feeding itnffs

319

u

1

£7,844 16 6

., Milk money in hand

., Amount due to Farm on November 12th

., Balance in hand-Petty Oash Account

.. Expenditure on Farm Buildings to this date 2,47U 1

*: Amounts repaid 1911
1912
1913
ll'll
1916
1916
1917
I'.'IH

£67 3

63 8 0

34 4 8

39 1 9

40 13 0
42 6 8

B43 111 4

1.I.V.I 7

— 1,1179 1 0

500

£7344

19

APPENDIX III.

Handed iu by MB. H. AUMOUR and MR. G. G. MERCER (representing the Scottish Chamber of Agriculture)
in connection with their evidence given on 17th September, 1919.

OH*! jH'i' Ai're of Growing I'ututoes en Ayrihirefor Ktirly Market, Cr/>i/ 1919.

£ s. (I.
Rent, Rates, Taxes, &c., for three-fourths of year ... ... ... ... ... ... ... 2 13 6

Manures.

10 tons Uung at 14s. per ton ... ... ... ... ... ... ... £7 0 (I

Artificial Manure, 15 cwts. at" 10s. ... ... ... 7 IU 0

14 10 (I

Seed,

30 cwts. at «s. per cwt 12 0 0

Labour

Ploughing land ... £150

Harrowing and Cultivating parts ... ... ... ... 076

Drilling. Sowing. Manure and covering ... ... ... ... ... ... 0 15 0

Carting Manure and Seed in boxes ... ... ... 050

Planting out of boxes ... 086

S;n]dle harrowing drills ... ... ... ... ... ...- ... ... 026

Grubbing twice ... ... ... ... ... ... ... 0 17 6

Hoeing and weeding ... ... 0 17 6

Ridging up drills ... ... ... ... ... ... ... ' 08 6

570

Suitdriet.

I'pkeep and depreciation of sprouting boxes ... ... ... £036

„ ., • of implements ... ... 040

Depreciation in value of horses ... ... ... ... 0 10 0

Proportion of general expenses ... ... ... 150

Interest on capital... ... ... ... ... 1 10 0

< dais and housing of diggers .. ... ... ... ... 0 5 6

Cartage of crop, &c. t ... ... ... ... 136

Digging.

Lifting by graip. tools an'.', barrels, etc. ... • 8 17 0

£48 9 0

X<ilr. Potatoes are grown on same land year after year and any residual value of manure is carried forward to
next crop.

A catch crop is usually grown and consumed on the land, three-fourths of the rent, rates and taxes are charged
against the potato crop.

The digging expenses are those actually paid by a firm of dealers during this season in lifting about 200 acres.

"'»• .!••;••' >;/' (innriinj I'ntittura in L''n'f<ti'-/i:i'r , 1918 ('nip.

£ » (/.
Kent. Kales and Taxea .............................. I 15 0

Dung- -i' tuns at 10o., less Is. 3d. for unexhausted values ... ... ... ...... 6 13 4

Artificials .................. .................. 3 0 0 '

Seed ........................ ............... 800

:l,nu; .............................. £180

Cultivating ... ... ... ... ... ...... ......... 180

Harrowing ... ............ ... ... ...... ... " •' 0

Opening drills .............................. 070

Sowing manure ...... ... ... ... ... ......... ••• 0 3 0

< 'arting dung and spreading ...... ......... ... ... ... 2 10 0

I'lunting and carting Heed ...... ... ...... ... ... ... 0 7 It

Covering ... ... ... ... ... ••• ... ... ••• ••• " 7 6

Grubbing and covering (2) ... ... ......... ... ...... 1 15 0

Hoeing ................................. <l 10 0

Lifting and pitting ... ... ... ............ ... ••• 4 10 II

Straw and winter coating ......... ... ...... ... ... 1 5 0

Dre-sing ................................. 1 15 '•

Cartinir to station .......... ............... ... 1 15 0

18 5 6
Interest ....................................... 1 0 0

Proportion of management and sundry excuses ..................... 200

£40 13 10

KilinMieil i-nfl i 'f 1'i-ialiK-ti'i'i nf (Jiic Acre vf Pntatvci in Forfarihire, 1919.

£ ». <t.

Ill-lit, • (•'-.

Rent and taxes ................................. 1 17 6

Lund.
Ploughing land ................................. 1 '" <>

Grubbing and harrowing — twice ........................ () 10 6

Drilling .................................... 0 10 0

Farmyard manure —

16 tons at I'M. ........................ ° (l

Carting at 3s. ........................

£10 8 0
Allow 25 per cent. ... ... 2 12 0

-- 7 10 0

I'll

iiii-ilnl tint "f I'ltxIni-liiiH "/' Uiii A'-i-r of I'nlntiit* in /•»/7(ii>7ii/v, I'.MO — contiinn'1.

1 «. </.
.l/ii 'i

rhfunr.il nmiiuiv (potato, ti |»er cent.)—

H cwu. at 1 !«. fid ......................... £4 1.' o

Allow 2.r> per cent ....... I 3 n

Spreading fanmurd manure ... ... ... ... ... ... ... I'M 7 fi

chrmical „ ..................... n I r.

- ii ;t (i

.
Seed. 22 cwte., at £K. iiu-lmling oartagc ........................ 8 If. 0

1'tllHlllli/.

Plauting .................................... ii 7 i;

ll'»rl-<n</ am/ Cleaniiiy.

Covering drills ................................. n in o

Circular harrowing — twice ........................... . n 7 i;

Hoeing .................................... n HI n

Grubbing between drills— twice, first with one bortte, then with two homes ...... n It; 11

Furrowing up — twice .............................. n it; n

itKj.

Digging and carting to pits— 4 pairs horgea and men at 408., £8 for 8 acres— for 1 acre — •_' 1.". I

Gathering and harrowing ... ... ... ... ... ... ... ... ... •> ]n ^

Pilling.

Straw for pits, 25s., pit men 13s. ........................ I |s o

Covering pita ................................. 0 r, H

Hampers and wear and tear of implements ..................... 1 0 U

Drntutg and Caning.

•Dressing potatoes out of pits, say 5 tons at 6s. = 30s ; carting to station 5 tons at 5s. = •J.'V-. •_' 1 :. 1 1

liroken Time.

Ijost time — Broken weather, Ac. ... ...... ... ... ... ... ... 1 l.'i u

lulrrrtt.

Interest ...... ........................... •_> u n

£43 ID i;

* These items will vary according to the weight of the crop.

21

APPENDIX IV.

Handed in by Mr. James Wyllie, B.Sc., &c., representing the National Farmers'
Union (England) as part of his evidence-in-chief, September 23rd and 24th, 1919.

PART A.

Instructions cirr.ulated to members of the National Farmers' Union setting out principles
to be fallowed in lh<> prejnralion of statements of cost of prodncthn.

SCH. B.

DISTRIBUTION OF RENT AND RATES.

Total to l>e distributed as shown below,
dwelling-house

Farm Rent ) ,

Local Rates \

Allowance for annual value of farm

according to local rates Assessment.
Allowance for annual value of workers' cottages included

in the farm let £4 to £7 each.
Allowance for annual value of farm buildings according

to local rates Assessment.
Remainder to be charged against land and distributed

over arable and pasture according to relative value.
Differential rates may lie charged against arable as well

as against pasture land.

\"TK.— This distribution of rent and rates should lie
made in every case where costs are submitted.

SCH. C.

STATEMENT OF THE COST OF HORSE LABOUR

1. Foods, per horse per annum.

Average cost per week, with details, during summer

period.
Average cost per week, with details, during winter

period,
({ive average weekly ration per horse at various

periods.
Charge foods on basis laid down in Sch. (t.

2. Other Costs, i>er horse per annum.

1. Shoes and Shoeing. New shoes, removes, frost

>ui'U. or sharps.

ae pre-war and present price of set of shoes.
'^. Harness. Ordinary plough and cart harness,

plough lines, halters.
Allow for repairs and depreciation or replacements.

1 1 urnexN oil and paste.
State pre-war and present price of complete set of

harness.
H. Stable equipment. Brushes, combs, graips. shovels,

corn-bin, lamps and oil.

4. Stable rent, rates and repairs. See Sch. B.

5. Veterinary attendance and medicines, colic drinks,
linseed oil, condiments, &c.

6. Depreciation. Show clearly how arrived at. State
if deaths include I. •

7. General expenses. Proportion fire insurance, and
other general farm charges including supervision.

H. Interest on Capital. b% per annum on average
value of horses, harness anil other equipment.

.— In most cases the cost of litter may ba set
against value of manure.

SCH. D.

STATEMENT OF THE COST PER ACRE OF
GROWING WHEAT, OATS OR BARLEY.

Rent. Sfe Sch. B.

Local rates. See Sch. B.

Manures. Kinds, quantities, prices, proportions charged .

Ssed. Quantity, price.

Cultivations. Give details of cost of all tillages done
before and after sowing, number of acres done psr
day and number of horses employed on each
operation.

Harvesting. Give details of all work done, as for
cultivations. Twine, thatching materials, harvest
money.

Threshing. Give details of all work done, as for
cultivations. Coals, twine, thatching straw.

Marketing. Give details of all work done, as for
cultivation. Distance to station.

Use of implements and machinery : repairs, replace-
ments or depreciation, oil, interest.

General expenses. Ditching, fencing and general
charges, i.e. proportion of fire insurance, workmen's
compensation, clerical and marketing expenses,
driving pony and trap or motor car, bad debts,
subscriptions to farmers' societies, uuremunerative
man work and petty expenses.

Proportion of cost of liming. State quantity, kind,
cost and when applied

Proportion of cost of cleaning and manuring, carried
forward.

Interest on average outlay at .".',' per annum.

Management.

Broken time. This may be allowed for in estimating
the quantity of work done per day, or put in as a
separate item.

Yield per acre, grain and straw. State : —

Number of acres on which above estimate is based.
Nature and condition of the soil.
Remarks on season and influence on cost of cultiva-
tion, yield, &o.
Crops grown during previous three years.

of working days, per horse per aim. Allow for
Sundays, Saturday short days, holidays, sickness of
man or horse, sore shoulders, wet days, snow, frost,
times when not work for all horses or when only one
of team may l>e required, threshing, visits to smithy,
unretnunerative work, e.;/., road mending, clearing up
yards, Ac.

State number of horses upon which statements based.

Horseman. Actual cost (cash wages plus allowances)
per week at various times during summer and winter
periods.
NnmlxT of working hours per week at various times.

i:. — This estimate is desired wherever estimates of
the cost of production of crops are to he submitted.

NOTE. — The credit to a corn crop for straw should be
made on the same basis as the charge made for straw
against live stock and manure.

SCH. E.

STATEMENT OF THE COST PER ACRE OF
GROWING MANGOLDS OR SWEDES.

Rent. See Set. B.

Local rates. See Sch. B.

Farmyard manure. Quantity, price, proportion charged.

Artificial manures. Quantity, price, proportion charged.

Proportion of cost of liming (if any) give details of
kind, quantity, cost and when applied.

Seed. Quantity, cost.

Cultivations. Give details of all tillages done before
and after singling : number of acres done per day
and number of horses employed on each operation.

Singling and band hoeing. Cost and time taken.

Lifting. Topping, tailing, carting, and pitting or
carting to where consumed. Give details of opera-
tions and time taken.

Use of implements. Allowance for repairs, replace-
ments or depreciation, oil, interest.

General Expenses. Proportion of cost of ditching,
hedge cutting, &c., and general charges. See, Sch. D.

Interest of average outlay at 5 % per annum.

Management.

Broken time. Sec Sch D.

Deduct proportion of cleaning costs.

Sch. B— '-MI,,.

I per acre, Slat*: —

Number of acres on which above estimate i* bowed.

Nature and condition of soil.

Remarks on season and influence oncost of cultiva-
tion*. Meld. Ac

Crops grown during previous three yean.

f.— A similar schedule will serve for settim.- out
the cost of production per acre of potatoes.

SCH. F.

-TATKMKNT OK Till! < oST OF PRODUCTION

1'F.u ACKK oi- CLOVF.I; m: oTin:i: II\Y

State :—
Kind of Hay.

Number of years to be under hay or grass.
Year in which seeds sown.
Cropping for three years previous.
How was root crop (if any) disposed of.
Outline of manuring in previous years.
Rent. See Sch. B.
Local rates. See Sch. B.

~t of Grass and Clover seeds } Stair

„ .. Sowing, harrowing and rolling > proportion
- an '.' ) charged.

„ „ Manures applied to hay )

(Give quantities, kinds and ( ,

prices) f

.. ., SowinV same )

. Rolling, harrowing, &c.
.. Lime applied to hay do.

(Quantity, kind and price).

,. „ Cutting and harvesting, including stacking.
(Give details of operations and time taken.)
.. .. Thatching.
.. .. Marketing.

(Give details of work done.)

Use of Machinery and Implements. Repairs, de-
preciation or replacements, oil, interest.
State proportion of general expenses. See. Soh. D.

., „ cost of manuring and liming carried

forward.

„ „ .. cleaning carried forward.

Interest on average outlay — b0/, per ann.
Management.
Broken time. See. Sch. D.

State:—
Yield per acre.
Nature and condition of soil.

Number of acres on which above estimate is based.
Remarks on season, and influence on yield, cost of

harvesting, quality <>f crop. &<-.

SCH. 0.

BASIS ON WHICH FOODS TO ISK CHAKliF.D
AGAINST I.IVK STOCK.

Purchased foods of whatever kind charged at net
purchase price pins cost of delivery to farm.

Home grown foods. Straw

Roots at estimated cost

Green Forage of production.

cropt

Hay at market price

Oats lesi cost of

Beans ' marketing.

(•razing as under :
Rent of land and local rates.

Share of cost of laying down to grass 1 in ease of
........ manures previously V rotation

applied j pasture. •
,, „ ., ,. .. applied for 1918.

State kind, quantity, price proportion charged.
Share of rout of lime applied.

.mil. ijiiaiitiiy, price, when applied.
Cutting thistles and other weeds ) give details of
Harrowing and rolling J time taken.

ral Kx|»'nses. Hedging, ditching, &c. .S'wSch. D.
Deduction for Manure. Credit farmyard manure
according to the custom prevailing in the district.
Where necessary, use Hall and Voelcker's table of
Minimal values or other scale used in the district.

> The Charge for manure against crops should
!«• made on exactly the wimc basis as the credit f..r
manure to live Ktork.

SCH. H.

IT <>K iMtoDn n<i\

n:i: I-\VT.

Four Typi-al cases . —

(1 ) Stores bought in spring to In- fattened during

grating season.

(•-') Stores bought in aiiuimn t<> )K> fattened
during house feeding season
9 re» taught in autumn to be finished in
following grating season.
(4) Stores bought in spring to lie finished in

following winter.

Nuinliei- ami kind of stores and date of purchase.
Average purchase pn< • )>• r head, and, if known.

>vt.

Poods. Give full details of feeding — kinds, quair
&c. — at various periods. Charged accordim: ••' ;
laid down in Sch. G.

Labour. Give full details of how cost arrived at.
Rent and rates on buildings, proportion of. See

Sch. B.

Insurance on buildings and live stock ; proportion of.
Marketing expenses. Show how arrived at.
General expenses. Proportion of. See Sch. D.
Interest on Capital. At rate of ~>% ]>cr annum on

average outlay.

Management. Allowance for.
Cost of Litter, unless included under foods.
Mammal value, state how arrived at.

Date of Sale. Average live weight and, if possible.

dead weight when sold.

< ieiieral remarks. Supply of feeding stuffs, quality. &c.
Class of pasture, soil, weather and

its effects on grazing.
Any other relevant observations.

NOTE. — Similar information required upon the cost of
production of mutton per lb.

SCH. I.

COST OF PRODUCTION OF MILK.

1. Diirinii Siiiiiiiifi- (.I/" ••/'«/' iiii-lnxirr).

Average number of cows (include* heifers) in herd

during period.

Average number of cows milk dnring period.
Average value per head.

1. Foods. Give details of feeding given at various
periods. Acreage of grass, kinds and quantiti* -
purchased foods, forage crops, &c.

For basis for charging foi" •»• -h. <;

No deduction for mammal values to lie made at

this stage.

'-'. Labour. Give fuH details of workers employed,
wages (inclusive), &c. Allowance to be made for
any work done outside dairy.

3. Depreciation. To valuation of cows at Iteginning
of period add cost of cows purchased or value ..!
heifers brought into herd.

To valuation of cows at end of period add price

received for cows sold during the period.
Difference between these two sums gives depreciation

or appreciation.

•In the valuation. Muutuatin.is in market prie.
cows to IK' disregarded.

4. General expenses, viz. : —

Share of rent, rates and repairs on buildings.
Coal (for washing water, &c.) and oil (for light-

ing, &c.).

Veterinary expenses and medicines.
Depreciation and upkeep of dairy, machinery ami

utensils.

Share of general farm excuses. .s< . Sch. D
Keep of Bull (in some cases only).

5. Delivery. Show how cost arrived at.

0. Interest .111 Capital. Invested in cows ami dairying

equipment at 5','£ per annum.
7. Management. Allowance fur.

Deduct. Mannrial valm — show how arrived ai.
Value of calves born duriiii,' [icriod.

State total quantity of milk produced during period
including milk sold, used for calves, given as JHT
qninite and used in farm houses. It is desired that
i lie milk sales Iwok should lx- available if asked for.

I .'.•mark- Quality and supply of feeding stuffs, nature
ot season, cffwts on milk production. Any other
relevant ob-ervati"

NOTE. — Similar information required in order to
estimate the cost of production of milk during the
house feeding sea-on (Ortolier to April inclusive.)

23

PART B.

Summaries of Costs of Production of Cereals, Potatoes, Mangolds, Roots, Hay,

Beef, Mutton, Sheep and Milk.

A.— WHEAT.

(1) 1918 CHOPS.

Farm
No.

County.

Wheat
No.

Soil.

Cost
per acre.

Yield.

Cost
per qr.

(504 Ib.)

Average yield

Remarks.

Grain

Straw

Grain.

Straw.

£ *. /I.

Bush.

Cwt.

*. rf.

Bush. Cwt.

1

Oxford ...

1

Light ...

11 1 5

—

65 li

25f -

Credit straw @ 10«. per cwt.

1

Jl

—

11

11 4 !i

—

—

25J —

7

Essex ...

6

Medium ...

1.-, Hi -2

62 9

38 34

11

Lanes. ...

;i

11

Hi •> 7

—

—

—

— —

Crop badly weathered. Loss —

£39 5*. 4rf. off 4 acres.

16

Lane-'. ..

11

Good loam

23 :! 6

41

B8

71 10

36 28

Straw credited at £3 per ton.

17

Cheshire

12

Strong loam

21 14 4

4<l

28

76 i

—

—

»» »t u >)

M

Essex

14

Clay

14 4 :.

—

—

89 10

24

15

23

Leicester

16

Light ...

13 IT, 3

—

—

68 10

32

—

Straw against manure.

26

Essex ...

16

Heavy clay

19 14 6

24

20

124 10

24

20

Exceptional case.

28

Hants ...

17

Heavy ...

1C 3 0

)

28

»i

17

Medium ...

13 11 <i

[25

18

83 4

28

25

28

17

Light ...

1 •> 3 0

/

29

Eisex "...

IN

Clay

14 o II

24

20

86 8

24

20

30

Dorset ...

]'.»

Light ...

14 :. 1

34

—

67 4

28

—

Straw against manure.

37

Gloucester

20

Medium ...

10 1'J 8

2r>

20

63 10

25

20

43

Essex ...

24

Clay

I r, 4 ii

32

25

69 11

32

25

After bare fallow.

43

H

•^:,

it

13 14 r,

32

U

62 4

32

25

U

E. Yorkg

27

Heavy ...

in <; 11

32}

.-.o

83 4

_ ' —

u

Norfolk ...

3o

Medium ...

i.'. i .1

—

li1.) 1

32 25

to

Somerset

M

Clay

17 Id 2

—

—

so r>

32 28 •

a

Salop

37

Medium ...

l!l r, 4

41

30

69 4

30 ' 25 ,

H

Lanes. ...

41

ji

13 li r,

—

—

68 8

28 25

Crop badly weathered at harvest.

79

Cheshire...

•SL'

»i

16 li 3

32

M

74- 1

—

—

M

Wartrick

44

Heavy ...

17 3 8

24

18

108 5

32

—

NOTE. — In arriving at the cost per quarter in this and in the following tables, the general rule has been to credit
the crop with straw at £1 per ton. Where the yield for the year in question is given the coat per qr. is calculated on
that yield ; otherwise it is based upon the average yield.

(2) 1919 CROI-K.

Farm

No.

Connty.

Wheat

N...

Boa

Coet
l>er acre.

Yield.

Cost
per qr.
(504 Ib.)

Average yielc

Remarks.

3rain.

Straw

Grain.

Straw

£ t. i.

Bush.

Cwt.

*. d.

Bush.

Cwt.

i

Oxford ..."

—

Light ...

13 3 6

—

—

78 8

86]

—

Straw @ lo*. per acre.

2

Gloucester

2

i»

14 11 6

30

Hi

73 4

33

L'O

1

Worcester

'A

Medium ...

16 13 lo

32

90

75 11

34

•>:,

Straw at 30*. per ton.

I

Leicester <

4

Clay

15 19 10

—

—

71 2

B6

—

Straw against manure. Nocharge

for interest or management.

5

..

K

H

14 12 lo

—

—

73 2

S2

—

8

Oxford ...

7

Light

10 14 3

Hi

;i

71 5

24

14

Straw against manure. Average

crop costs.

!i

E. Vorks...

g

Wold ...

i« ;i o

—

—

77 3

:t2

20

Straw £1 per acre.

12

Oxford ...

10

Medium ,..

13 711

24

IB

83 3

—

—

1918 crop : 32 bushels St. HOcwts.

18

Gloucester

IS

Stonebrash

13 (J 0

—

—

94 8

204,

—

Straw @ £1 per acre

40

Dorset ...

21

Heavy clay

17 7 8

—

—

71 lo

M

25

41

Gloucester

n

_

10 S li

—

69 8

35

28

42

Berks ...

23

Sandy . .

15 15 3

32

20

73 lo

32

23

After bare fallow.

44

Kent

M

Medium ...

17 16 10

32

15

85 5

36

20

'6

11

28

Heavy ...

18 15 11

L'5

18

111 8

27

22

47

M • ' •

I'll

Medium ...

19 11 1

86

30

80 3

36

BO

4!l

Gloilr

31

Moorish ...

13 16 3

23

21

88 8

80

19

r,l

Hereford

32

Loam

16 X I!

2S

16

89 4

28

in

M

Essex

33

Medium ...

Hi lit 11

—

—

78 9

32

25

H

Cambfl. ...

34

Light

13 19 4

24

15

88 1

3,S

irt

til

Hantx .

36

Brickearth

12 14 10

29

16

lifi D

32

18

M

Lincoln ...

38

Medium ...

13 19 6

—

—

78 0

27

80

Average 1916-ls.

.;:.

x ...

39

Brickearth

18 10 1

40

25

69 0

40

80

«;7

,, ...

40

Clay

19 18 9

—

—

75 11

40

—

Straw ® £1 per acre.

HI

Cheshire...

43

__.

18 18 10

~~

«

102 11

24

BO

B.— BARLEY.
(.1) 1»I8 CROPS.

Yield.

Cost

Averageyield

r artn /•*— «ti BwlAV ij— :i

Oo»t

* n 1

ct 0. A O.

per acre.

per qr.

Grain.

Straw.

(44»lne.j

! i

« i. d.

Bush.

Cut-. *. rf.

Bosh. Cwte.

-.'.1 Leic«. ...

9 Light ...

14 4 0

—

— ! 71 0

32 — Straw against manure.

-•7 Norfolk ...

10 Medium ...

1.1 K 2

42

22

B 1 s

_ |

30 Dorset ...

11 Light ... 13 II 6

M

CO 4

— » - ,,

:." Somerset

14 Sandy ... 1.1 4 3

—

—

r.4 2

3i i 1.1

.17 Norfolk ...

16 Light ...

12 I'.i ID

—

—

-1 7

24 1.1

i'.:t .Salop ...

is Loam

14 1.1 2

4i.

16

:..; in

— —

(2) 1919 CHOPS.

Y«

Id,

Cost

Averageyield

i i

Grain.

perqr.
448lb?.)

Straw.

Grain.

Itl'IMBrKK.

Straw.

£ t. ,1.

Bush.

Cwts.

*. il.

Bush.

Cwte

1

Oxford ...

2

Light ...

13 1 3

K

—

71 10

28}

— Straw (& In/- per acre.

1

ii

3

...

13 12 ID

24

—

87 7

28}

— -

2

Gloucs. ... 4

., ...

15 3 0

3D

13

77 4

n

1.1

8

Oxford ...

5

ii •••

14 2 ti

16

6

80 8

28 Hi Straw against manure. Average

crop costs.

9

E. York*.

C,

Wold ...

14 19 7

—

—

71 2

32 1.1 Straw fS> £1 per acre.

18

Clones. ...

7

Stonebrash

11 U 9

—

—

711 7

L'4

40

Dorset ...

12

Medium ...

14 -2 11

.17 6

37

Hi

42

Berks. ...

U

Sandy ...

Hi .1 li

32

14

77 10

3.1

18

54

Lincoln ...

l.i

Wold ...

13 16 9

6.1 .1

3i'

1.1

M

Cambs. ...

17

Light ...

Hi .1 4

M

10

Hi.1 1

29

12 Cost includes £7 after sheep on

roots.

64

Lincoln ...

19

M, -ilium ...

13 17 in

—

—

67 9

31

1.1 Average 1916-lrt.

i

C.— OATS.
(1) 191* CHOPS.

Farm
No.

County.

Oats
No.

9

Soil. Cott
per acre.

1

Yield.

Cost
per (Jr.
(3361 bs.)

Average yii'1'1

Remarks.

Grain.

Straw.

Grain

Straw.

£ *. rf.

Bosh.

Cwts.

t ./.

llusli.

Cwts.

11

Lane*. ...

r,

Medium ...

1:1 C 9

— 1 —

—

—

—

Badly weathered.

Loss £96 Hi. \,l. off 17 acres.

16

7

Good Loam

•22 3 3

M

32J

3S 10

M

27

Straw <i> 70/- per ton.

17

Cbedhir.-...

8

Strong „

19 10 10

64

30

36 8

—

_

20

Boex ...

10

Clay

14 13 9

—

_

.in .1

44

M

46

.1.1

E. York*.
Cheshire...

11
II

Heavy ...

14 11 u
14 0 0

SI

Sli
24

36 6

—

—

War crop.

.17

Norfolk ...

II

Light ... i:! 0 4

47 3

411

M

(2) 1919 CROPS.

Farm
No.

County.

(Mi

N.,

Soil. Cott
pnr acre.

Yie

Cost
perqr.
(33611m.)

Averaf
Grain.

'eyield

Remarks.

Grain.

Straw.

Straw.

* *. ,1.

Bush.

CwtH.

*. <i.

Bush.

Cwta.

1

WoroMtor

2

Medium ...

1C. 7 in

32

M

71 11

42

KO

Straw ffi &2 per ton.

C

Leioenter

3

Clay

13 3 2

_

^_

.12 X

40

_

c Straw ag.iinst manure.
Exclusive of interest ami Man-

I agement.

ft

Oxford ...

4 1 Light

1<> 18 6

24

7

.14 7

32

12

Straw against manure. Average

crop cost*.

9 E. York*

6

Wold ...

16 1 4

—

—

7:. 1

10

M

Straw & I per acre.

18

GlouoeMer

9

Stonebraah

13 S 0

_

—

58 0

B3J

1

HanU. ...

14

Brickearth

IS 0 9

62

2.1

3c, n

40

21

62

Lane. ..

IB

Stoneloam

17 9 7

3»

IK

(.7 11

41,

L':t Straw fa »io; |MT ton.

25

D.— POTATOES.
(1) 1918 CHOPS.

Farm
No.

County.

t£s ' ! Soil. Cost
No. per acre.

Yield
of
ware & seed.

Cost
per
ton.

Av. yield
of
ware & seed.

.
Remarks.

\

* i. d.

tons. cwt.

£ t. d.

tons. cwt.

6 : Berks. ... 2

Light

40 3 3

6 10 6

6 0

7

Essex

3

Medium

39 19 2

5 11 4

7 0

15 1 Lanes. ...

4

Good loam...

49 3 6

6 17

708

7 10

17

Cheshire...

0

Black land...

51 9 7

8 0

6 6 1

—

19
34

Berks. ...
Waiwick ..

6

7

Loam
Light

46 6 1
36 3 4

7 0
6 10

fi 9 5
582

5 0

1919 crop " very poor."

38

Kent

9

Loam

47 0 7

6 10

7 1 7

—

39

ii • ••

10 Light

58 14 in

7 0

850

—

:,2

Cheshire...

11 Medium

29 1 0

—

495

6 10

63

Salop ...

16 Loam

43 4 8

8 0

557

—

70

Kent ... IS Medium ...

53 12 11

8 0

6 11 7

—

71

„ ... 19 Loam ... 53 3 5

6 0

8 13 11

— •

(2) 1919 CHOPS.

Farm

No.

County.

Pota-
toes
No.

Soil. Co3t
per acre.

i

Yield
of
ware & seed.

Cost
per
ton.

Av. yield
of
ware & seed.

Remarks.

£ t. d.

tons. cwt.

£ i. d.

tons. cwt.

3

Worcester

1

Medium

37 8 9

6 0

6 1 5

7 0

35
53
68

E. Yorks...
Salop ...
E-sex ...

8
12
13

Warp
Medium

53 re i

40 7 0
46 5 3

6 0
6 0

8 16 6
6112
7 10 10

7 0
6 0

7 tons 1918.

61

Hants. ...

14

Brick earth ..

29 Ii 9

4 0

7 3 11

5 0

62
64

Lanes.
Lincoln ...

u

17

Strong lo im
Medium

51 18 9
4.1 16 2

6 5
5 .1

830
8 10 8

9 0

6 10

NOTE. — In calculating the cost per ton, a credit of £1 per acre bae been made for " brock " potatoes.

E.— MAXGOLDS.

Man

Farm
No.

Year.

County.

iiiuu-
golds
Ko.

Soil.

Cost per
acre.

Yield.

Cost per
Ton.

Ave'ge
Yield.

Remarks.

i

£ i. d.

Tons.

£ *. d.

Tons.

13

IM8

Berks.

1

Stonebrash...

19 18 0

13

1 in 'J

17

24

it

Berks.

2

Gravel

31 1 10

22

1 0 0

—

Charged to cows @ £1 per ton.

£9 1*. lOii. forward.

30

H

Dorset

3

Light ... 22 13 2

25

0 18 1

20

48

n

Norfolk ...

6

Medium ... 23 9 2

—

1 3 6

20

50

• •

Somerset ...

8

Sandy ... ' 29 5 r,

—

1 0 0

30

60

II

ti •••

9

Clay

22 8 0

—

1 2 4

20

40

1919

Dorset

t

Heavy clay...

27 13 7

—

0 18 6

30

42

Berks.

5

Sandy

24 0 0

21

1 0 0

—

49 ' .,

Gloucester ...

7

Moorish

13 12 6

—

—

—

Fed off by sheep.

61

Hant-.

10

Brick earch ..

29 17 1

23

1 6 0

21)

67 „

Sussex

11

Clay

18 15 11

20

0 18 9

30

F.— ROOTS.

Farm
No.

Year.

County.

Roots
No.

Soil.

Cost per
acre.

Yield.

Cost per
Ton.

Ave'ge
Yield.

Remarks.

£ ». d.

Tons.

£ t. d.

Tons.

23

1918

Leicester ...

8

Medium

12 1 0

—

—

—

Fed off.

52

tf

Cheshire

9

*i •••

22 13 6

30

0 15 1

—

3

1919

Worcester ...

2

Medium

19 8 10

15

1 6 0

—

Carted off.

3

3

ii

9 12 5

»i

100

—

For Sheep.

H

Oxford

4

Light

11 18 0

—

—

—

9

E. York ...

.1

Wold

13 12 2

—

—

12

, and cattle.

12

Oxford

6

Light

13 17 2

—

—

—

,

Loads

18

Gloucester...

7

Stonebrash...

12 7 3

—

— •

14

i

54

Lincoln

10

Wold

7 18 10

—

—

—

Cambs.

11

Light'

14 1 6

—

—

—

i

Tons

64

Lincoln

—

Medium

18 16 0

__

1 17 6

10

Carted off.

64

M

ti •••

—

ii •••

11 16 4

~~

1 3 7

10

Sheep folded.

J5831

26

O.— SEEPS OR CLOVER MAY.

hum.

No.

Year.

County.

HV

No.

Soil.

Cost

per acre.

Yield.

Cost
per ton.

B.THMM

yield.

Remark*.

£ ». d.

Cwts.

« «. -/.

Cwts.

13

1818

Berks

5

Stonebrash...

6 13 lo

23

6 16 0

—

16

y^tm^

6

Hood loam ...

13 6 6

tf

600

60

Two cut*.

17

II

Cheshire ..

7

BUck land...

17 8 fi

35

9 19 0

_

»

n

ff

Leicester ..

9

Light

780

—

—

—

80

•

Dorset

10

» ...

6 10 3

22

600

26

60

Somerset ..

12

Clay

9 19 1

26

800

20

M

ft

Cheshire ..

16

Heavy loam

8 18 9

30

600

_

i:>*. allowed for eddish.

3

1919

Worcester ..

1

Medium

13 2 1

30

8 14 0

—

Two oats.

6

n

Leicester ..

2

Heavy

7 12 10

—

620

25

ExcL interest and management.

8

tt

Oxford

3

Light

8 11 3

U

14 6 0

25

18

p

Gloucester

8

Stonebrash...

766

—

900

16

Aftermath grated (8 10*. \i&.

68

n

r»mb'.

11

Light

10 10 0

—

10 10 0

20

69

n

Lanes.

13

Strong loam

18 4 6

36

10 0 0

40

Two cut''.

64

tf

Lincoln

U

Medium

8 5 10

26

6 10 0

.

Plus £1 eddish.

H.— BEEF.

Farm
No.

County.

Beef
No.

Period.

No. of
Cattle.

Net cost per
live cwt.

Dug

valued at
per ton.

Remarks.

i. d.

t.

3

Worcester...

1

Winter 1919—20

12

97 6

10

9

E. York*. ...

2

II

20

107 9

—

( Straw charged <S> £ 1 per acre.
1 t I'.iU for M.V.

12

Oxford ...

3

1919

8

88 4

—

Sold July, 1919. Litter against

manure.

18

Gloucester

4

Winter 1919—20

—

91 0

—

Dung <8> 36*. each.

31

Lincoln ...

6

„ 1918—19

26

—

Manure cost -f... per ton.

32

II ***

fi

II 1)

26

—

„ t, 78*.

36

Berks. ...

7

1919

10

83 9

— Sold Jnne, 1919. Straw against

manure.

36

tl •"

8

II

10

82 4

—

Sold August, 1919. Straw against

manure.

69

Cam 08. .„

9

Winter 1918—19

22

—

—

Deficit £76 5*S8<7. Straw against

manure.

68

Salop

10

1918

8

76 3

_

63

11 *•*

t|

1918—19

12

89 8

10

69

Berks. ...

11

Nov. 1918— May 1919

15

124 6

10

No roots used.

I.— MUTTON.

Farm
No.

County.

Mutton
No.

Period.

No. of
Sheep.

Net Cost per
Ib. d.w.

Remarks.

i. d.

3
8

Worcester...
Oxford ...

1

2

Winter 1919—20
„ 1918—19

60

1 7

Exol. interest and management.
Profit of 32*.

9

E. Yorks. ...

8

Winter 1919—20

160

1 7

18

Gloucester ..

4

180

1 7

54

Lincoln ...

5

i' it

1 31

£41 10*. \d. allowed for M.V. of cake

and oorn.

74

Sussex ...

6

„ 1918—19 245

1 3J £205 16*. Od. charged to crop-.

,T.— SHEEP.
Sheep Account* for year ending Michaelmas, 1919.

Farm
*o.

County.

Sheep
No.

Deficit.

Manurial
Valne

Basis on which roots etc. charged.

Remarks.

Credited.

£ *. d.

£ *. //.

4

wnu. ...

3

897 10 6

160 0 0

Turnips @ £3, Swedes ® £H Hi*.

Excl. Interest, management,

10
80
7S
75

HanU. ...
Dorset ...
HanU. ...
Dorset ...

3
4
6

7

2,270 1 6}
786 2 0
1,687 0 0
1,631 2 3

178 19 2
200 0 0
223 13 3
404 0 0

per aore.
Roots @ half cost of production.
Roots @ £4 per acre.
Roots ii catch crops @ 110*. per acre
Roots (01 £4 per acre.

and general charges.
A very poor crop of lamb;.

76

*i

8

1,166 7 6

226 6 4

ti fi .

27

K.— MILK.
COST OF MILK PRODUCTION FOE YEAR ENDIHG 30TH APRIL, 1919.

PERIOD.

Farm
No.

County.

Milk

No.

May 1/18- Sept. 30, '18.

Oct. 1, '18— April 30, '19.

Remarks.

Net Cost

M.V.

Net Cost

M.V.

per gal.

per gal.

per gal.

per gal.

d.

i i
d. d. d.

6

Berks

1

16-87

—

37-0

2-34

7

Essex

2

15-5

—

29-35

2-5

/29-35d. Oct. to Jan., 30-13d. Feb. to April.
\ M.V.— 2-5d.

13

Berks.

3

14-43

0-3

26-93

0-88

24

Berks.

4

12-5

—

25-5

1-00

25

Cheshire ...

5

12-5

—

25-0

1-00

29

Essex

6

16-5

—

35-25

2-5

30

Dorset

7

12-75

—

24-5

1-5

77

Essex

8

24-0

—

24-5

1-0

78

Cheshire ...

9

17-0

—

30-0

8-0

79

Cheshire ...

10

18-5

—

28-3

1-75

80

Berks.

11

10-75

—

24-75

2-00

81 Cheshire ...

12

17-25

30-5

2-00

82 ' Leicester ...

13

83-5

— —

—

From Isit October, 1917 to 9th August, 1919.

83 Cheshire ...

14

15-3

23-25

—

( Manure against interest and establishment
1 charge*.

84 Sussex

15

22-0

2-0 —

_

85 , Dorset

16 14-0

30-5

2-5

86 Dorset

17

15-33

— 25

2-0

Oct. to Jan. 26d. ; Feb. to April, 29 -od.

87 Gloucester...

18 ! 10-02

19-5

1-5

Do. 19 -5d. ; do. L'8(l.

88 Lanes.

19

20-86

— —

—

For year 1918.

89 Staffs.

20 18-5

39-0

3-5

MM]

K 2

PART 0.
Detailed Statements of Costa of Production of Farm Products.

FARM No. 1.
Con**, OXFORD.

Site of Farm : 300 acre* Arabia. 70 acres Pasture.

Nature of Soil : Medium, Typical Barley Soil.

System of Farming: Corn growing kc., little meat production.

NOTE.— In thi< case, systematic field and cost a/cs. have been
kept for the last 14 years upon a system devised and perfected by
the farmer himself. The system does n>:t accord in every respect
with conventional methods of farm costing, but it was intended for
the personal information and guidance of the farmer and from this
point of view it appears to be almost beyond criticism. The farm
is devoted mainly to corn-growing and the other departments are
made more or lees subservient to •' Corn -Crops." Thus, the corn-
crops are credited with straw at a nominal rate of 10*. per acre.
The total credit for straw i* carried to a straw account which is
credited with the price received for straw sold and the balance, if
any, at the end of the year, is distributed as accurately as possible
over live stock. The result is that in some years the live stock are
charged nothing for straw and in any case the charge made is low.
So charge has been made for interest on capital, for management
or for the work done by two sons (since 19U and 1918 respectively)
as the farmer was concerned in the first plate with ascertaining
the total " family income " from the farm. At the same time, he
is emphatic in the view that where costs- are to be used as a basis
for fixing fair prices to the producer, each of these three items
must be included.

The accounts given below have been extracted verbatim from the
farm books, but in putting them forward for the purpose of the
present inquiry, additions have been made at certain points in
order to bring them into line with the other accounts submitted.

HOESE LABOUR.

The following is a statement of the average number of days
worked by each horse during the years 1918 and 1919. On this
farm the horses are kept very regularly at work all the year
round.

Days.
25
24
"I

21

19

25

221

23}

17

22}
22?
23f

Month.

Oct. 1917

Nov.

Deo.

Jan. 1918

Feb.

March

Ma?
June

July
Aug.
Sept.

Total

365 days.
lot 62 Sundays.

313

263 worked.

50 days idle through bad weather
and when horsemen engaged on
occasional threshing operations, &c.

Month.
Oct. 1918
Nov.
!'.. •.

Jan. 1919
Feb.
March
April
May

June
July

Aug.

Sept.

/Horses idle while
\ men threshing, &c.

Total

239J

365 days.
52 Sunday*.

313

240 worked.

78 idle days (each horse).

\Mli:\T No. I.

COST OF GROWING 100 A'
8 Acres Fallow.

Fallowing all summerand growing crop

mustard on part

Drag, drill and harrow

Seed : 4 qrs. 73*. 6J., thick seeding,

dragged in late

Dung on part £«, Labour to it £3 4*. Id.
Aniti ial manure on part
Rent and rate*

Harvesting

Thresh and deliver
General a/c.

16 Acres after Stubble.

Plough, cultivate and plant

Artficial Manure

Seed 4j qrs. <§ 73* C,d

Rent and rates

Harvesting

Thresh and market

General a/c.

HO Acres aft*r Sainfoin.

Plough

Cultivate and plant
Seod 9J qrs. (a 73*. 6J.
Artificial manure ..
Kent and rates
Harvesting
Thresh and market
General a/o.

14 Acres after Fallows.
124 loads dun* on part ...
Dung carting and spreading
Work on Fallows
Cultivate and plant.

Seed

Rent and rates

Harvesting
Thresh and market
General a/c.

24 Acres after Stubble.
Dung and labour to it on part ...
Plough, cultivate and plant ...

Seed 9J qrs

Artificial manure...

Rent and rates

Harvesting

Thresh and deliver

General a/c.

8 Acres after Roots. '
Part residue root crop
Plough and plant
Seed 8J qrs.
Artificial manure...
Rent and rates
Harvesting
Thresh and market
General a/c.

WHEAT

IN

1918.

£ *.

A

£ *.

39 11

i

10 5

3

14 14

0

9 4

1

4 13

0

HI 0

0

7 12

ii

7 12

3

6 18

8

110 10

23 15

10

•_'l 1

0

17 18

4

20 0

0

ir> 4

0

11 19

6

13 17

4

mi ft

30 5

6

ID

11 3

5

34 18

3

L'.; 13

0

37 10

0

2S lo

0

33 10

5

26 0

0

L'31 10

21 0

0

14 15

9

23 H

5

21 9

2

•J2 1

0

17 10

0

13 6

0

15 3

4

12 2

8

1 ,;•{ 1 ft

12 9

0

1 'i.t I ()

31 8

1

40 19

0

42 18

6

30 0

0

•22 Hi

0

Hi 13

10

20 16

0

221 0

12 18

5

11 9

10

13 15
14 16
10 0
7 12

7
6
0
0

7 2

6

6 18

8

81 18

Total £935 7

Add Interest @ 5% 4615

Management and Sons' work 1 25 0

Total Cost £1107 2

Average cost per acre £ 1 1 1
Average yield over 16 years 25j bush. Straw ciedited @ 10*. per

ESTIMATE OF COST OF ABOVE FOR 1919

Cost of 1918 crop as above

Cost of manual labour was £348. At 1919 wage?,

there would be an increase of

Coot of horse labour was £170, Ail,/ w%

CROP.

£ *.
935 7

132
34

To other costs, Add 25

£1!

Arid Interest at 5% per annum ... .V.
Management and Sons' work 135

Total Cost £1317 13

Average cost per acre ... £13 3
Average yield 25} bush. Straw to bo credited if) 10*. per acre

NOTB.— "General a/c." includes time lost by bad weather, olttM
up, hedging, ditching, fencing, insurance and all general work a
petty expenses which have not been already charged to a particu
account,

29

Farm No. 1—vuntinued.

)OTS.
(0 acres Rape, 6 acres Turnips, 2 acres Swedes).

!918- Or. Cr.

& ». d. & t. d. £ s. d
ipe.

i plough, drag and cultivation 17 12 6
Rent and Rates 7 10 0
Seed 22*., drill and roll £116*. 218 0
!4 cwt. superphosphate ... 7160
Horsehoe 1 16 0
General account, 17*. Id. acre
over all arable this year ... 5 4 0

.u.a.utt.i>i_/rjo ur run&uuiiNij UrriKATH )JNo.

Dr. Cr.
& i. A. & i. d.
1918 Roots ...

1218-19 Sheep 649

( Oats 970

1919 ^Barley 45 7 3

( Other 2 Acres 18 15 9

£70 79 9 7 o

Total " Losses " ... £70 7 9
„ "Profits'1 ... 970'

£61 0 9

irmps.
same cultivation as rape ... 21 4 (i
Hand hoeing ~>x. per day ... (i 10 0
24 c. super 7 16 0
Seed, 12 Ibs. 3*. 6d 220
Sent and rates 7 10 0
General 540

Final balance on these 3 years' operations is a ''loss" of
£61 0*. 9d., which loss has to be carried by the land the next year
or two. The barley crop is a wretched one due to land working
unkindly in spring through being so wet when sheep were on it. but
it would have been all right in a " dripping " season.
No charge made for interest on capital for management, or for
sons' work.

redes.
Tractor ploughing at 25*. .. 2 10 0
Drag-, harrow, drill at 12*. 6d. 1 5 0
4 His, seed 3*. ... ... ... 12 0
7 cut-, super 256
Hors>-hoe 12 0
Handhoe ... ... ..200
Rent, and rates 2 10 0
General 1 14 g

1919.
COSTS OF CLEANING FOUL LAND.

The aftermath of war-farming for continuous corn growing :
combined with shortness of labour and late harvests with wet
autumns. and this year a late wet spring.
3 acres on farm with total 300 acres arable. Most of the
remainder will want similar treatment and expense as its turn
comes.

Horsework Tractor work
put into put into
field. field.
30acres: £ t. d. £ g. d.
Plough 25 acres 26 18 9
Plough 10J acres 25*. part twice ... 13 2 6
Cultivate, 8 acres 10* 400
Various scufflings and cultivations 29 14 0
Plough 15 acres again 25* ]8 15 0
Cultivate, 15 acres twice, 10*. each 15 0 0
13 acres :
Plough headland*, drag twice and
chain harrow 10 9 9
Collect and burn squitch 3 18 0
Plough, 12 acres 25*. 15 0 0
Cultivate, 3J times 10*. each ... 22 15 0
14 acres :
Plough, 1 4 acres <§> 25* 17 JQ 0
Plough 4 acres again 500
Drag, twice 3* 440
Harrow and roll 3 13 6
1 2 acres :
Plough, 9 acres <S> 25* 11 5 0
Plough, 3 acres and drag, skim,
harrow and roll 13 18 2
14 acres :
Plough, part once and part 3 times-
=27 @ 25* 83 15 0
Cultivate, 10 acres, 3 times @ 10*. 15 0 0

J-costs rape, charged to sheep 2183
1 .. i. next crop ... 21 8 3
turnips, charged sheep : 25 3 3
„ „ next crop ... 25 3 3
swedes, charged sheep 6 14 7
,. ,, next crop .. 6 14 7

£106 12 2 106 12 2

SHEEP (on foregoing Roots).
Dr. (',-.
1918-19 (Winter). £ t. d. £ *. ,/.
••luation.

• feeding sheep of Michaelmas, 1918... 37910 0
j-cosw of roots as above 53 6 1
Cake, £45. Straw chaff, £5 50 0 0
Labour ... ... 2j 10 6

•e of hurdles, cutter, troughs ... 500
.by:
98 eold for fat, in wool .-,117 i JQ
To balance — deficit 649

£513 67 513 6 7

CROPS FOLLOWING SHEEP.

Dr. Cr.
Oats. Barley. Barley.
After After After
''•'1;|. Rape. Turnips. Swedes.
A t. d. £ *. d. & i. d. £ ,. ,/.
•oportion cost of roote 21 8 3 25 3 3 6 14 7
ough 6113 746
arrow and Drill ... 1 11 6 1 12 6
7 10 0 770
ifetling 156396
ent and rates 7 10 0 7 lo i>
eneral Account ... 600 600
and thatch
complete 11 8 6 11-8 6
md deliver ... 580 580
nltiv* in attempt to
get land fine enough
corn .. ... 2 17 2
ther cultivH. to plant
HoU again which
Ifcmve also failed ... 940

•touted Credits.
i. oats 60*.,
•ttraw In*, per acre 78 0 0
liarl-y 67*.,
Kbmw 10*. ptr acre 29 16 0
•Mm after swede*

83 acres £88 12 2 175 6 6

Tractor work ... 175 6 6
Horse „ ... 88 12 2

263 18 8
Add Rent and Rates, 25*. 103 15 0
" General a/c " 83 0 0

Total cost of cleaning this 83 acres £450 13 •)

Cost per acre £587

The above expenses clean the land, but it has still to be enriched.
Root crops planted on two or three pieces of above land (expense
attached to this not included) have miserably failed owing to
drought and " fly."
Horses have been charged since May 19th at 4*. per working day,
which is really too low. This work mostly done since then.
Horsemen's wages 7*. Gd. and 7*.

" General " a/c in proceeding years has come out per arable acre :

TO MICHAKLMA8
*. rf.
in 1918 17 4
1917 17 6
1916 27 0
1915 19 0
1914 13 1
1913 10 0
1912 9 6

This as a guide to my charge of " General a/c " in accounts.
20*. per acre for year ending Michaelmas, 1919, will not be a high
estimate.

*«8 IS 0 75 3 3 IB 15 !> 107 16 0

2.-,-.: I

K3

30

Farm Mo. 1 —<-.••< i«»**.
ACCOUNT OF BOOTS, SHEEP, OATS AND BARLEY CROPS.

ROOTS No. I. Dr. Cr.
(U Mm Swede*). 1917. £*.,/. 4 «. rf.
r« Dung, 200 loads # 3*. W 86 0 0
Plough twio* 0 15* etch SI 0 0

BARLEY No. 2.

COST OF GROWING 16 ACRE FIELD OF BARLEY, 1919.
£ >.
Ploughed by Tractor, charged 25* 20 0
Drag, 3 times, drill, harrow and roll 11 4

Cart and spread dan? 18 IS 4

Pull dock* ... 1 19

Tra«tc* cultivate, twice* 7*. W. each 1010 0
Drill, roll and harrow 8 & 11
8wed« Mad .. 4196

Seed barley, 10J sacta, 84*. per or 1910
Manure, 3 tons super. I) tone snl. /ammonia 43 2
Rents and rates 20 0

Hoeing 24*. acre, hone hoeing 6*. acre 21 0 0
Rent and rates .. 14 0 0

Actual expenses to August 13th, I'Jl'J ... 119 3

•' General " account 676
Hy — Charged to Sheep ... 60 0 0
„ next crop ... 63 19 1
„ 2nd crop ... 60 0 0

Estimated Colt of Harvesting and Threshing, kc.
per acre.
Gut roads round and shock-up & 0
Catting with binder 4 2

SHEEP No. 1 *163 '» » 163 19 1

Carting 1" 11

1917-18 (Winter).

To Valnkljnn 41 nr*A MinhmnlmMa 1017 Ifift A rt

Thatching straw, cart, water and straw 1 - "
Threshing 14 0

Delivery on rail ... ... ... ... 4 <i

T.M>w»tir AA A 9

General account 100

Roots, proportion of cost 60 0 0
Cake 124 16 3

16 acres (f ... 3 16 1

Straw chaff 10 0 0

60 17

Use of hurdles, troughs, kc. ... 500
By— 166 sold for 788 12 9
8 calls kept later ... 32 0 0

Total ... £180 0
Add Interest on Capital U 0

6 died
24 went off root** with lamb 120 0 0

Management and Son's work 20 0

Wool off 32 11 13 9
Balance "profit" ... SI 6 7

Total cost ... £209 0

OATS No. 1. *962 6 6 952 6 6

Estimated yield 28 bushel per acre (possibly leaa).

(14 Acres) after root*. 1918.
lo Proportion root crop costs ... ... 63 19 1
Plough £14 12*. 8rf, cultivation and
drill £7 <\>. 6d 21 19 2
Seed, 47 bushels 17 16 6

Straw to be credited at 10*. per acre.
Average yield for 16 years — 28} bushel per acre.

Roll 19*. :W., thistling £3 4*. Id. ... 434
Rent and rates 17 10 0

HART |?v Kn Q

Harvesting complete 12 7 0
Thresh and deliver 9 13 9
" General " account 1164
/(.,— 76 qrs. oats, 50*. ... 187 10 0
Straw (it HI*, acre ... 700
Balance "profit" 46 16 8

COST OF GROWING 40 ACRE FIELD OF BARLEY, 1919.

Actual Cost of Cultivation in Spring. £ *. d. £ «. |

(Fuller cultivation should have been
given but the wet weather threw

BARLEY No. 1. £194 10 ° 194 I0 °

with as little time and work spent

(14 acres) after Oats. 1919.
To Proportion root costs 50 0 0
Plongh £16 1*. «i, drill and cnltiva
tion £3 19s. \d 20 0 9
Artificial manure £20 'it, 6d., crash
and sow it £1 10* Gd 21 13 0

on it ax possible.)
Ploughing 40 acres (horses) 48 6 0
Min. wa^e then 30*. Horses were
charged 3*. per day only.
Tractor ploughing, 9 acres, second time,
charged 2n* 11 5 0

Seed, S3 bushels ® 84*. qr 1717 0
Roll £1 3*. !</., docks and thistles
£6 17* 2d 703

Drag and drill and light harrow ... 11 17 2
Mix and BOW artificial manure 4 11 6
Roll 398

Cot roads round and shook up 5*.
per acre .. 3 10 0

Pull docks and cut thistles 1711 7

Cut with binder <S> 4*. Id p»r acre... 2 18 4
Binder twine 6*. „ 440
t \ Carting 10*. llrf. „ 7 12 10
Thatching, straw — cart straw and
water ... ... ... ... 880

Actual cost of the bare minimum cultivations done 96 19
Cost of Seed, Manure, fto.

Seed, 25J sacks <S> 84*. qr. (bought) ... 6311 0
Manure 81 cwt. super £26 11*. 6d. 40)

Threshing 14*. per acre 916 0
^Delivery 4*. „ 2 16 0
Rent and rates . 17 10 0

sul./-amm. £31 17*. lorf 57 9 4
Part fallowing costs from previous
year on part of the field ... . 95 0 0

" General " account 14 0 0
£f— Estimated 42 qrr. barley <S> 67*.
about Government price 140 14 0
Straw 700
Balance, low 39 12 2

5(1 loads dung on a part, 5* 12 10 0
Cart and spread the dung 486

222 18
Estimated Cost of Harvesting, ic.

£187 62 187 6 2

per acre.
Cnt roads round and shock-up... ... 6 0

t These operations aie, of course, estimates, as the orop is still

Cut with binder 4 2

growing. Hen at 1*. per hoar. Horses at 6*. per day

Binder twine ... .. ... 6 0

Carting 10 11

of foregoing operations

Thatching, straw, cart straw and water 12 0
Threshing H o

" Profit*." " Lone*."

fn 1Q17 11 ajtrM n/w^f«

Delivery on rail ... ... 4 0

In 1917-18. Sheep eating roots 81 6 7
In 1918. Oats ... 46 16 8

" General " account 100

In 1919. Barley 39 12 3

40 acres (m ... 3 16 1 152 8

£77 23 39 12 2

Total ... 472 1
Add Interest on Capital 23 12

"Losses" 39 12 2

Management and Son's work 50 0

Total

proHU " on the 14 acres in 3 years £37 10 1
No charge for Interest.

„ Management.

„ Work of self and ran when harvesting

and threshing.

Total Cost

£545 13

Cost per acre ... £13 12*. 1W.

Estimated yield, 24 bushel per acre.

Average yield for 16 years— 2SJ bushel per acre.

'arm Mo. 1 — continued.

"OVERTIME "TRACTOR ACCOUNT FOR 2 YEARS, JAN.-DEC., 1916, and JAN.-DEC., 1917.

tO FIRST COST :

Tractor ...
Plough
Extras
Cultivator ...
Paraffin tank

£ i. d.

285 0 0

33 15 0

540
19 0 0

9 10 0

Dr. 1st Yr. Dr. 2nd Yr.
£ ». d. £ s. d.

Palliation of Outfit, £352 9 0

Let* depreciation : at 5*. acre
on ploughing ; 5*. culti-
vating; 5*. day threshing 85 13

9

At beginning of second year ......

Interest on £350 @ 1>% .........

„ £266 @ 5% .........

Paraffin ................

Petrol ...............

Oil, grease, shares and small sundries...
Repairs — parts and mechanic's time ...
Labour

352 9 0

£552 13 7 477 19 7

BY WORK DONE :

(As charged to respective crops).

Cr. 1st Yr. Cr. 2nd Yr.

266 15 3

17 10 0

13 6 0

68 19 6

87 18 2

12 0 1

9 18 7

34 19 6

13 1 4

34 17 3

61 1 7

31 18 3

25 18 8

205} acres ploughed 15*., 18*., 20*., 26*.

56 acres cultivated 7*. 6d., 10*

13J days threshing, 15*., 26*

05 days cutting corn

62J acres ploughed for Food Production
Authorities @ 7*. 6<2., they finding all
but tractor and men. We received
£5 to put small repairs right

Ditto.

101 acres ploughed, 20*., 25*.
36 acres dragged. 5*. ...
39 acres cultivated, 10*. ...
15} days threshing, 25*., 30*.
92 acres corn cut 5*.

£

175
22
11

5 10

d.

6
0
3
0

£ *. d.

28 8 9

Valuation of Outfit end of 1st year.
352/9/0 minus 85/13/9, as opposite

Valuation of Outfit end of 2nd year.

£266 15 3

Leal depreciation at 5*. per
acre for plough, 2*. 6d.
cultivation, 1*. drag and
cutting, 10*. day thresh-
ing 44 8 0

266 15 3

114 10 0

900

19 10 0

19 12 6

23 0 0

£242 12 6 185 12 6

To balance being Deficit

222 7 3
43 5 10 69 19 10

£552 13 7 477 19 7

ote by Farmer :

1st Year. 125 acres were charged only 15*.

25 18*.

for ploughing, which was found to be too low.
If all the year's work had been charged on the higher scale, the machine would have about paid its way.

2nd Year. Repairs were heavy, and the outfit is probably not worth the figures put down by a good round sum.

Tractor cultivation is no cheaper (if as cheap) as horses, the advantage is in getting more work done at the best time, if (often a
g if), the machine does not have a breakdown, more or less, at the critical time.

ACCOUNT OF WORK DONE BY NEW "TITAN" TRACTOR.— Jan. 1st to Aug. 7th, 1919>

Dr.

o Cost of Tractor ... ... ...

Delivery of tractor

Masaey-Harris self-lift plough...

Interest on capital, about 7 months,

o% about

Paraffin. 953 gallons

Petrol, 20 gallons

Oil, irreaee and small sundries

Repairs

Labour

To Balance

£ ». d.

£ (.

d.

385 0 0

5 10 0

51 0 0

441 10

II 1 1 ' '

13 0

0

63 3

y

3 4

8

31 12

7

1 0

0

20 7

0

40 15

7

£614 13

6

Or.

By Work done 1—

110 acres ploughed, 25*.

10 acres rolled, 3*.

43 acres dragged, 3*.
113 acres cultivated, 10*.

15 acres drilled, i

17} days threshin

Valuation of outfit say £441 10

Lett depreciation, @ 5*. acre, on
ploughing, 2*. 6d. acre on cult., U.
drag, &c., 10*. day thresh, &c. ... 57 5

£ *. d.

137 10 0

1 10 0

690

56 10 0

250

atting and grinding, 30*. ...

26 5 0

384 4 6

£614 13 6

Note by Farmer.

I think my way of putting depreciation is too low. Next year, when heavier repairs may be expected, will probably wipe
away thin balance as well as next year's possible balance. If I was starting my machinery accounts now, after experience, I
should depreciate at least 33J^6 per annum. Therefore, the charges for work done are too small.

K4

32

Farm Mo. 1— <-<>itti**ril.

CEREAL GROWING, 1918.

The following estimate hM been submitted with a view to allowing
the apportionment of the costs in the case of cereals.

An estimate from experience of the time taken, and expense of
operation? in detail.

*. rf.
Daily Wage. Head outer ... 7 6

Second ditto ... 7 0
Other 6 6

FARM Mo. 2.

GLOUCESTER.

Size of Farm : 192 acres Arable, 67 acres Pasture.
Soil : Light loam on red sandstone.

11 .if I'.irmitiif : Cropping and Sheep Feeding for Manure.

Rotation : Roota (folded), Oate, Seeds, Wheat, Barley.

WHEAT No. 2.

COST PER ACRE OF WHEAT AFTER CLOVER
l'J19 CROP.

I.KA--

4 0

Rent, 35* , Rater, 8*
Manures.
12 loads (15 cwt. each) Dung from
Stores at 6».

£ *. rf. £ i.
2 3

3 12 0
1 0 0
10 6

A.

ii

6

0

6

0
0
0

0
0
6
0

0

Average 6 3
Coat per acre.
& t. d. t t. d.
1 plough, 1 man, per day ... 6 3

2 horses, 5* 10 0

Carting and applying
4 cwU. Salt per acre applied ...

Seed.
10J pecks at 80i. per qr. plus dressing

Cultivations.
Plough, 2 horeefl, } acre per day
Roll, 3 horses

16 3 to do J acre= 1
1 drag, 1 man 6. 3
3 horses 15 0

4 4

2 8
2 8

1 7
1 7

2 9

1 7

2 0
5 0
10 0
5 0
10 0

5 0

4 2

10 11
6 0

12 0

14 (I

4 0

17 6

1 7

1 r. 0
4 0
6 0
:t o
3 0
2 0
5 6

20

1 1 3 to do 8 acres=
1 drag again
1 harrow, 1 man 6 3
2 horses 10 0

16 3 to do 10 acres=
1 ditto

3 Harrows, 10 acres per day
Drill, 9 acree per day
Roll

Harrow

Weeding

Harvesting.
Reaping, including twine
Stocking ...

12 0
2 6
9 6

16
4

6
5
7
11
1 0

Drilling, 2 horses 10 0
2 men 12 6

Carting and putting in barns ...
Threshing ...

1 2 6 to do 8 acres=
1 harrow as above
1 roll, 1 man 6 3
2 horses 10 0

Carting to Station ...

Proportion of cost of lime 5 of 30*. per
acre

General Expenses ...

Implements and Machinery
Interest on Capital ...

16 3 to do 8 acres=
Seed, 2J bnshels <S> 80*. qr. ... 1
Artificial manure 1
Rent and rates 1
Thistle cutting and weeding ...
Cnt roads round crop and shock

Man igement

Total Cost
Deduct Unexhausted Manure

Net Cost

15 14
1 3

r,

6

14 11

Vield per acre, 1919 30" bush, grain.
16 cvts. straw.
Average yield over 5 years ... 33 bush, grain.
20 cwts. straw.

Cut with binder, 2 men It. hr. 1 0 0
6 horses ... 1 10 0

2 10 0-j- 12 acres
Carting, 8 men 400
3 lads 110
6 horses 1 10 0

6 11 0-:- 12 acres
Binder Twine

Thatching, straw-cart, water
and straw

Threshing, 10 men 3 10 0
Coal, 8 cwt. <3> 2*. 3d. 0 18 0
Hire Machine ... 4 0 0

8 8 0 -j- 12 acres
Winnow It. 6d., and deliver on
mil 2*. 6d

General account

BARLEY No. 4.

COST PER ACRE OF BARLEY £
1919 CROP.

Rent, 35*., Rates, 8*
Manure. From Wheat
3 cwt. Barley manure applied

Seed. 3 bush, at 9*. plus dreFsing

Cultivations. Autumn.
- Scuffles

LFTER WHEAT—

£ *. (/. £ *.
2 3
1 3 0
1 in 0
2 13
1 8

12 0

1 I!
5 (1

1 U

4 II
1 4 0
1 0 0
10 0
4 0
4 6
:t ii

5 6

li.

II

II
1 1

1)
1)

1 Drag

2 Chain Harrows
Weeding ... ... ... ... ...

•1 Scuffles

£10

2 9

1 Drag

This is a low and careful estimate and makes the cost
per acre to be Id

2 9
7 0
16 0

Drill

- Rolls, 3 horses and 2 horses

Add Interest on capital

Harvesting ... ...

1 1
tl

3

7
7
1 0

Threshing

Carting to Station

£11 4 9

41 10*. iirf. per acre spent on artificial manure will not leave the
land in as good heart alter growing the crop as it was before.

My average cropj per acre for 16 years (1902-1917 inclusive)
were: —
Wheat, 75-29 bnshels per acre.
Barley.'28-64 „ „
Oate, 43 -97

Interest

Net cost

Average yield, 1919 3d bush.
13 cwts.
Average yield over 5 years ... 32 bush.
16 cwts.

£15 3

grain.

straw,
grain
straw.

33

FARM No. 3.

»nty, WORCESTERSHIRE.

1919 COSTS.
CROPS AND STOCKS.

Size of Farm : 167J acres arable. 87£ a"res pasture. 15 acres

grass orchard. 20 acres very poor grass land. 10 acres waste.
System of Farming : Chiefly cropping, also fattening.
Rent, £4.")' i. £

Apportioned — House ... ... ... ... ... ... 20

Buildings 30

Cottages 20

Land • 380

Kates, £54 <Ji. Orf. £ *. d.

Apportioned — Buildings 11 1 0

Land 41 4 6

Cottages 236

3ost of horse per working day = 5*. 6rf.
Cost of waggoner per day of 9 j hours = 7*. in crop costings.
Cost of geueial workers per day of 9} hours = 6*. tirf. in crop
costings.

Per acre.
Host of wheat
Co-t of oats

£ i. d.
16 13 10

>f hay seeds
Cost of potatoes

pact of swedes
Ooct of turnips for
sheep feeding. ...

Beef. Cost per live cwt. of fat beast = £ i
Mutton. Cost per Ib. of mutton = 1*. 7rf.

E-timated yield.
4 qrs. grain. 20 cwts. straw.
16 7 10 4 qrs. grain, 18 cwts. straw.
IS 2 1 (Both crops), 30 cwt'.
37 8 9 6 tons seed and ware, 1 ton pig

potatoes.
19 8 10 1 5 tons per acre.

9 12 5 yj tons per acre.
17*. 6d.

18 0

32 weeks X 18*.

(4) Summer Period of 20 weeks (June-Sept.).
Ration.

Grass, ad lib., (a i». per week.
Oats, J winter allowance.
Chaff, } winter allowance.
<>f food.

Grass

Oats

Chaff

11

«ks X 11*

H-kamith, 5 seta shoei <g> 8*., and extras

idler, say

>.., say

k. 4i96on*100

fjp) Depreciation, 10% on £10<r*

(A) Interest on Capital. 5% on £100

ndry ezpen es (& \t. per week ...
(;') Share of rent and rates on buildings

11
2
1
1

4

10
5
2
1

HORSE LABOUR No. 1.
COST OF HORSE LABOUR PER DAY, 1918-19.

(a) Winter period of 32 weeks (Oct.-May).
Ration.

Hay, 20 lbs.= 10 stones per week.
Oats, 12 los. = 2 bushels per week.

Cost of food, taken at Jth market price — Hay, 9Jr/. per stone ;
Oats, 5*. per bushel.

*. d.

10 stones hay <& 9jd = s «

2 bushels oats ffi 5*. = 10 0

S. «. il.
28 16 0

£67 7 2

Litter = Manure produced,
iking 260 working days in a year — Cost per day is approx. 5*. fid.

JTA H)ES No. 1.

> <i-T OF GROWING POTATOES PER ACRE 1919.

£ *. rf.

Kent of Land 1 10 3

fetes 3 44

Manuring— • •

10 tons of Farmyard Manure @ 10*. "> 0 0

1 j cwts. Sulphate of Ammonia @ 18* 170

4 cwts. Superphosphate <a 6*. 94 170

•hrto. Flue Dust <•», (i*. K<l 13 0

•plication — Hauling out and sowing, farmyard

manure IV*. M., artificial 2*. fid 1 2 0

Carried forward ... 11 2 7$

£ .*. d.

Brought forward ... 11 2 7J
Seed.

Arran Chief Seed, l.r, cwts. @ £9 10*. ... ... 726

Pitting until required ... ... ... ... ... 4 4

Bagging and hauling on to the field 8 6

Cultivations.

Ploughing, half with 2 horse? @ 5*. 6rf., 1 man @
7.«. ; half with 3 horses 1 man, 1 boy — J acre per

day 1 9 10

Harrowing (twice), 2 horses, 1 man, 1.J acres ... 3 o

Cultivating (twice), 4 horses, 2 men, 5 acres ... 15 0

Harrowing (twice) 3 o

Chain harrowing (twice) ... ... ... ... 3 0

Gathering weeds, etc. ... ... ... ... ... 6 0

Cultivating 7 6

Harrowing 1 6

Chain harrowing, gathering weeds, etc. ... ... 4 6

Opening up rows, 2 horses, 1 man, 5 ncres ... ... 3 7

Planting, 2 women (£> 4*., 1 man 6*. 6d., | acre ... 14 6

Harrowing (twice) 3 0

Hoeing 7 6

Earthing up 3 0

Spraying 14 9

Digging, 3 horses, 1 man and a boy driving, 10

women @ 4*., 10 others @ :-**., 1 J acres per day ... 3 3 10

Hauling to '• bury," 3 horses, x men, 1 J acres per day 1 4 0
Covering in 2 men and straw (5> say, 3f. 6d.t 1J acres

per day 12 2

Finishing — Cultivating time 7*. 6rf., harrowing 1*. 6d.,

picking up 4*., gather. ng weeds, etc., 3*. 6<i.... ... 16 6

Hedging @ (irf. per perch of 8 yards ... 6 6

Putting up fur market — 2 men, 2 women, 1$ to 2 tons

per day = 1 It. 6rf. per ton ... ... ... ... 4 7 (i

Hauling to Station (2J miles) 5 tons per day, 2 horses

and 1 man 152

Share of depreciation of implements ... ... ... 10 it

Share of sundry expenses ... ... ... ... ... 10 0

Interest @ 5% on average outlay 18 0

Management, say, £300 over 25j acres 1 3 6.J

Lf*» part cost of cleaning land
Leti part cost of farmyard manure

£ *. d. £3J 15 7

13 6
1 13 4

2 C> 111

£37 8 9

Estimated crop about 6 tons seed and ware and 1 ton pig potatoes.
Average over 4 years, 7 tons seed and ware.

\\HKAT No. 3.

COST OF GROWING WHEAT PER ACRE 1919.

£ *. d.

1 10 3

3 4}

1 0 3

1 16 0

I 13 4

1 12 6

10 0

Rent of Lund

Rates

Manures.

3 cwts. Super Phosphate (o, (>*. 9d

2 cwts. Sulphate of Ammonia <S> 18*.

Residue from farmyard manure applied to potatoes

Seed, 3 bushels @ 10*., pickling 2*. fjd....

Cultivations.

Part cost of cleaning potatoes ...

Ploughing

Rolling

Drilling seed

Harrowing in seed

Bird scaring
Finishing for winter
Harrowing in spring
Rolling in spring...

Harvesting (1918 = 3l«. 3d.) + 1*. ad. for increased
wages

Thatching

Thrashing. Tractor, box and straw binder (5> TO*, per
day, also 7 men, 1 boy, and string = labour and
machines 3*. lid., string 1«. '.'d. per qr.

Delivery to station, 2J miles

Share of depreciation of implements

Share of sundry expenses ...

Share of expenses of management

Interest on average outlay o% on £12

1 4 0

2 0

3 4

1 0

2 (i

2 6

3 0
2 0

2 1 1
2 9

Add application of manures, carting and sowing

1 (J 8

5 0

10 9

10 0

1 3 6J

12 0

£16 12 4

1 6

£16 18 10

Estimated crop about 4 qrs. grain and 1 ton straw.
Average over 4 years, 34 bush, grain,
23 owt. straw.

Farm No. 3 — ivn/i

SOOTS N>. ».

COST OK GROWING SWEDES PEB ACRE, 1919.

£ /. ./.
Rant of land 1 10 3

Rates

Manuring —
2 cwt*. Fine Dost

6*. 64

4 cwto. Basic Slag 9 4*. U .............

5 cwts. Crushed Limestone « It. 64. ......

8 cwu. Super phosphate $ 6*. W ..........

1 cwt. Sulphate Ammonia @ 18* ..........

Application of manure* ...............

Seed— 3 Ibs. « it. 6rf ................

Cnlti rations.

Ploughing, i hones, 1 mm, f acre per day ......

Harrowing, 2 horses, 1 man, 12 acres per day (twice)
Cultivating, 4 horses, 1 man, 6 acres (twice)
Harrowing (twice) ...............

Chain harrowing (twice) ............

Gathering weeds, &c ................

Cultivating ..................

Harrowing ..................

Chain harrowing, gathering weeds, kc .......

Opening up rows (2 hones, 1 man, 5 acres) ......

Rolling .....................

Sowing Seed .................

Singling ...

Scuffling, 1 horse, 1 boy, 2 acres .........

Weeding .....................

Pulling, topping and tailing ............

Carting off and pitting (3 men, 3 horses, 1 man
filling, 2 men pitting, straw 3*. 6</.) ......

Spreading leaves ..................

Hedging, 63. per perch of 8 yards .........

Hauling to cattle sheds, 1 horse, 1 boy, half acre ...

Share of depreciation of implements ...

•Share of sundry expenses ............

Interest on average outlay, 5 % on £10 .........

.Management, say £300 per annum over 255 acres

3 4*

l:i ii

16 8
7 6

1 0 8

18 0

7 6

7 6

I 4 ii

:t (i

i:, i.

3 ti

8 0

6 0

7 6

1 6

4 6

3 7
i' ii

2 5
1 10 0

4 5

5 0
1 10 0

306

2 6

6 6

17 8

10 9

10 0

10 0

1 3 6J

2o 10 5

Leu part cost of clearing
„ „ slag and limestone

1 1 7
£19 8 10

Estimated Yield about 15 tons.

OATS No. 2.

COST OF GROWING OATS PER ACRE, 1919
(AFTER POTATOES).

Rent of Land

.-.

Ill

Manures —

3 cwts. Superphosphate @ 6t. 9d

9 cwts. Sulphate of Ammonia <5> 18*.

Residue from Farmyard Manure applied to potatoes
Seed. 5 bushels §> 7*. 6d

Cultivations-
Part cost of cleaning potatoes

Ploughing

Harrowing (twice)

Drilling the seed

Harrowing in the seed

Rolling

Harvesting. As for wheat

Thatching

Thrashing. 4 qn. 9 6». U

Delivering to station (if sold) J| miles

Share of depreciation of implement*

Share of sundry expenses

share of expenses of management

Interest on average outlay (5 % on £8)

1 0
1 16
1 13

1 17

10

1 4
3
3
1
2

2 1
2

1 0 8

0
9
0

1"
10

8 0

£16

Add cost of applying manures, carting and sowing

£16 7 10

Ktti mated crop 4 qn. grain and 1 ton straw (probably le-H than
1 ton straw). Drought and frit fly prevented full growth.

Average, over 4 years, 42 bush. Grain.
30 owU. Straw.

SEEDS HAT No. 1.

COST OF GROWING SEEDS HAY PER ACRE,

Rent of Land

Rates

Manures.

4 cwts. Basic Slag ® 4*. '2d

1J cwts. Sulphate of Ammonia ffi 18*.

Hauling in and out and sowing

Seeds.

Clover and grass

Mixing and sowing

Harrowing in the seeds

Rolling -

Rolling in autumn or spring ..

Catting and Stacking.

47 man days, 21 horse days, to get in 15 acres

Thatching, straw and pegs

Cutting and Sticking second crop

Thatching second crop

Trussing, loading and hauling to station, 2] miles

Share of depreciation of implements

Share of sundry expenses

Share of expenses of management
Interest on average outlay, 5 % on £6 10*.

lit 10.
£ i.

1 10

3

16
1 9

4

1 18
2
1
1

1

1 9
I

1 1 i

1

1 14
10
10

1 3
6 ,

2

Estimated yield from both crops,
drought.

tons. Low yield owing

BEEF No. 1.

ESTIMATED COST OF FEEDING. BULLOCKS, l'.»19-2u.

(a) Bunch of 12 stores, weighing on the average
of cwts. each, were bought early in April <S>
£22 7*. 6d., carriage home, &c., about 3*. each ...

They grazed days, in nights, during April. Rough
keep in the yards = 1 } cwts. straw per week
<3> 2*. 6<i. - 3*. \\d.

They were in the yards about 5 weeks

Labour for the 5 weeks

Rent of land used for summer grazing

R'ttes on land used for summer grazing

Labour while in the fields

Hedging

Wire

Sundry expenses (share of)

Share of expenses of management

£ t.

.'.'

£26 13

Litter in the Spring = Manure.

(A) Yard Feeding.

Ration —
112 IDS. swedes @ 27*. 6d. per ton = per week,

7 cwts. at 1*. 4J<f.

14 Ibs. oat straw @ 50*. per ton = per week,

{ cwt. at 2*. 6<l

2 Ibs. Deo. Cott. Cake (S £2(i lOx. per ton = per

week, { cwt. @ 26*. 6d

8 Ibs. litter @ 40*. per tons pur week, } cwt

@ 2* '

3 <
1 (

16 :

Store Bullock, 74 owts 20 Kt !

Attendance <S> 2*. per week, and food = Is*. 2d. per
week.

Food and attendance, 25 weeks -'2 II :

Risk at 5% i

Share of rent and rates on buildings ... ... ... In (

Share of expenses of management 11 I

Fat Bullock, 10 cwts. @ 95«.
Manure, 6 tons at 10*.
Deficit

£51 15 i

47 K

£51 1;

Cost per live cwt. = 97*. 6d.

35

Farm Mo. 3— continued.

ROOTS No. 3.

COST OF GROWING TURNIPS, AND RETURN
SHEEP-FEEDING 1919-20.

Rent

Rates

Manuring.

2 cwts. Flue Dnst @ 6*. 6d

5 cwts. Ground Limestone @ 1*. 6d. ...

3 cwts. Superphosphate @ 6*. 9d.

1 cwt. Sulphate of Ammonia (Si 18*. ...
15 cwts. Shoddy (£> 70*. per ton at station
Cartage and application of manures ...

Cost of seed, 2J Ibs. @ 2*. 6d

Sowing Seed...

Cultivations.

Fallowing expenses

Cutting out plants

Scuffling, 1 horse, 1 boy, 2 acres daily

Weeding

Scuffling

Share of costs of hedging
Share of depreciation of implements
Share of sundry expenses ...
Share of expenses of management
Interest on average coat, 5% on £S

Lets cost of manures -Shoddy

Artificials
LSI* I cost of cleaning

FROM

£ «. d.

1 10 3

3 4$

13 0

7 6
103

18 0

2 12 6
12 0

6 3

2 5

426

10 6

4 5

5 0
4 5
ii 6

10 9

10 0

1 3 6J

8 0

£ *. </. £16 11 2
2 12 H
2 18 9
I 7 6
6 18 9

£9 12 5

Yield abont 9} tons per acre,
tion. — Cost per ton = 20*.

Drought prevented good germina-

MUTTON No. 1.

Outlay.
Ration per day for 16 wks.

J Ib. D.C. Cake = J cwt. @ 2o*. 6d.

i Ib. Hay = i owt. @ 12*

14 Ibs. Roots = 14 cwts. @ 20*. ...

Shepherd, IJrf. per head per week

Carting hay, etc., Id. per head per week

Deaths, etc., Id. per head per week and share of cost
of marketing, 1*

Lets manurial value of cake \*. id., hay (></.

f. d.

13 3
6 0

14 0

33 3

2 0

1 4

2 4

38 11

1 10

37 1

Return.

Taking 1 Ib. increase for 8J Ibs. dry matter fed, and 68 % increase
as mutton, the sheep puts ou 20i Ibs. mutton at a cost of Is. 9Jrf.
per Ib. Allowing 2i<f. per Ib. for value of skin, the net cost
per Ib. is 1*. Id.

NOTE. — This costing is based upon very moderate feeding compared
with the expected increase in live weight per head per week of
about 2J Ibs. No allowance for interest or management. — J. W.

FARM NO. 4.

County, WILTS.

SHEEP No. 2. Size of Farm : 1,500 acre*.

System of Farming : Corn growing, sheep breeding and feeding for manure.

,-HKEP ACCOUNT FOR YEAR ENDED 12th AUGUST, 1919.

Valuation 12th August, 1918.
To 300 registered Hampshire ewes @ £5 each
18 acres turnips <§> £3 per acre (seed and tillages)
24 „
16 „ swedes @ £3 10*. „ „
62 „ grazing @ £1 (second year clover)

£ «.
1,500 0
54 0
72 0
56 0
62 0
80 0
40 0
360 0
64 16

40 0
248 12
49 0
14 19
60 0
95 15
17 10
5 10
9 9

20 0

78 0

d.
0
0
0
0
0
0
0
0
0

0
5
0
6
0
0
0
0
6

0
0

£ *. d.
By 272 ewes and 5 rams sold 1,165 3 6

194 lambs 510 18 6

Skins 500

Wool ... 199 0 0

20 „ „ in lambing pens, &u

16 „ spring vetches (seed and tillages)
(24 bush, seed @ 34*. per bush.)

Shepherd's wages and extras
Extra Shepherd for 10 weeks

Dipping, tailing and shearing
Extra labour for carting straw, hurdles, water and

156 acres other grazing <& 10*.

£2,927 12

5

£2,030 2 0

Deficit

£897 10*. Brf.

No allowance has been made for straw for litter, general charges, interest on capital and management.

NOTE.— This flock has now been sold off.

FARM

I.I:HI>IKI;>HII;K.

Mo. 5.

SEEDS, HAY .No. •-'.

THIRD COURSE: — SKEDS.

Silt of Farm : 957 acre* arable. " Three-hone land."
268 acre* pasture.

Hi'CM: I.AI'.ollt N,, i!
Value of lion-, £l<Mi.

Winter months, 32 week*.
£ *. d.
8 ton* 16 owt. of *ted« ® £«, is., 28 Ib. per

Implement*. Hone. Man. Work done Cost
Acre*, per Ai-iv.
Seeds sown lais, '. 11>3. \ S, t. d.
Bed clover ® '.'* , 6 Ib. . ..
Al»yke fa 1*. 6rf. 1 peck of j
Italian Rye grass, 2*. )
Drilling 2 ffl It. 3d (a ti*. I,/. \ in 2 Ii
fa iw. /
1 Harrow (light) ... 1 (a "t. 3tl. ... in 1 :i
1 Cull (light) 1 fa 7*. 3rf. ® 6*. 8 1 ti

9 qr. oats of 336 Ib. <S' &U. per qr., ».**., 14 Ib.
perdftv --1 1" "

Harvesting, lit I1.'.
1 Grass mown ... 2 (a 7*. 3,1. fa 7*. 3rf. | <• 48

8 owt. of bran r» 15*. per owt. (4 Ib. per day) ... 6 n "
Summer keep, 20 week*.
S qr oaU @ ftO* (7 Ib per day) " 1" "

la Cut. Irf. (

Turning, carting and stacking — estimate according
to season ... ... ... ... ... ... 1 •> u

Thatchinir. ix'ffi*. strin 'A i

Rent an •! rates . .. .. 17 *i

Establishment charges ... ... ... . . ... 101

Depreciation 109^ including veterinarv attendance 1" " (l

\\ .-:ir and tear .. in i

Brought forwatd from fallows S 14 S

Working day*, 200 ; cost per day It. 3d.
Note. — Actual costs charged on whole cour.-e. Nothing charged
for interest on capital or for management.

928
To carry forward to Wheat crop 1 I" '

£7 12 8

COST OF PRODUCTION THROUGH A FIVE COUl;-i:
ROTATION uN HEAVY LAND— 1919 CROPS.

FIRST COURSE — F \LLOWS.

. Implements Horse M WTork done. Cost
used. Labour. Acres. per Acre.
£ t. d.
One Ploughing 4 ffl It. 3J. ® 7*. 3d. | J 416

® l.«. C.'/. I

2nd Ploughing. 2 fa 7*. 37. is> 7*. 3rf. } 190
3rd Ploughing 2 fa It. 3d. fa 7*. 3rf. j 190
4th Ploughing 2 ffl 7*. 3d. ffl 7*. 3d. 1 9 o
One Scuffling 4 ® 7*. 2rf. fa 7*. 3d. 16 68
ffl 4*. r,,/. (
Rent !•"> o

Average crop 1 ton 5 cwt.
Assuming good quality and got well.

WHKAT No. 5.
FOURTH COURSE— WHK\T.

Implements. Horse. Man. Work done. Cost
Aon-, per Acre.
£ t. d
1 ploughing, before 3 <§> 7*. 3rf. 1 ® 7*. 3rf. 1 f 248
Aug. 1st. 1 fa 4s. 6rf. )'
1 souffle 4 ® 7*. 3rf. Ifa 7*. 84.1 u r, u
1 fa 4,. (irf,/
2nd scuffle 4 (S 7*. 'Ad. 1 ® 4*. Orf. r. ii 9
1 drag Harrow 3 <fc It. 3d. 1 (a fa. Irf 8 36
Drilling 4 ft It. 3d. 2 <» 7«. 3rf. 18 6 (

Rates . .. ... ... ... ... ... 2 6

Seed Wheat.

3 bushels at 1 1* Srf . 1 13 !

Establishment Charges, such as Hedges, Ditches, un-

1 harrow 2@7t.3il. 1 fa (i*. Irf. In 2 <

WearandTeur, Implements, repairs, renewals. tools,&c. in o

2nd harrow 2 ® 7t. 3d. 1 ® 6*. Irf. lo •> t

To carry forward— to Wheat £785
.•d* 3 14 3.

Spring cultivation.
1 harrow 2 ® 7*. Srf. 1 ® (i*. Irf. 10
1 Cambridge roll ... 3 ® It. 3d. 1 ® ft*. Irf. ' 8 36
Weeding •> (J

WHKVT No 4.

Sulphate ammonia, 1 cwt. per acre 17 (

SECOND COURSE— WHEAT.

Harvesting, threshing, and delivering 3 16
Rent and rates

Implement* Horse. Man. Work done. Cost

Acres. per Acre.

Wi'.ir and tear .. ... .. ... 1" t

£ i. d.

One Drill 4 ffl 7*. 3d. 2 ffl 7*. 3rf. 1 8 60
1 fd> 4*. 6d. I
One Harrow 2 ffl 7*. 3d. 1 ® 6*. Irf. 10 20

£14 12 10
Average yield, 32 bushels.

Seed Wheat 2 bush. ® !.'«. 6rf 150

Wheat Dressing 8

OATS No. 3.

Bird Scaring 2 6

FIFTH CounsE — OATS.

Spring Cultivation.
One Harrow 2 ® 7*. 3rf, I ® 6*. Irf. lo 2 o
One Cambridge
Roll ... 3 ® 7«. 3rf. 1 <a f.* .I,/. 8 ' 36
Weeding 4 n

Implements. Horse. Man. Work done. Cost
Acre*, per Acre
Manure carting. £. t. d
3 or 4 cart* 4 ® 7*. Srf. 1 ® 7*. 'Ail. 3 \

Harvest
Mowing round ... ... ... ... ... ... 2 o

® 4*. (irf. / tons J
Spreading '° l>* Irf 1 i> 1

Hinder Twine. 6) IDS. fa Ii:.*. per cwt (best twine) 6 6
Binder depreciation, cost £70, life 8 years 2 0
Cutting 6 ® 7«. 3rf. Ifa 12*. \ 8 lo o

i fa n*./

Stookingand re-stooking,including tying loose iheave* 1 o
Carrying 4 fc 7*. 3d. 4 fa IN.-v
• 2 fa 12*. 9 12 6
2 ffl 7*. J

Ploughing 3 ft; 7t M, (a 1* 3rf \ | 21"
fa 1,. i;,/. l
Drilling 4 ® 7*. 3d. @ 7*. Srf. \ 8 01

•a 1... (W. 1

1st drag harrow ... 3 fa 7*. 3,1. fa lU. ]</. 3 (
2nd drag harrow ... :i fa 7*. 3d. 1 ® 6*. Irf. 8
1 pair of horn harrows 2 « 7* 3rf. 1 ® fi*. Irf. lo 2 (
Seed Oats.
4 bushels at 9* 1 1 < i i

Thatching, including pegs and string, 8 acres per stack 4 0

Bird scaring - '

Threshing 1 ® 7*. 3rf. 9 ffl 8*. \
1 »• 5*. J
Coal, 21 u \ Tackle and 2 men,
Sack line, 10*. / 7<u per day. J

Spring cultivation.
1 harrow 2 ® 7t. Hrf. 1 fa ii*. I,/. in
1 Cambridge roll ... 3 ® 7*. Srf. 1 ® 6t. Irf. 8 3 (
Weeding 1° <l

Delivery, 5J mile* 2 ffl 7*. Srf. 1 ® 7*. 3rf. 10 qrs. 9 9
per day.

Harvesting, threshing, and delivering B Ifl H

Rent and rate* ... ... ... ... .. 17 6

Botabliihrnrnt charge* ... ... ... ... ... 100

Wear and teur ... 10 <

Wear and tear ... ... ... In u

Brought forward from fallows 786

£13 3 i

tin 19 4

Average yield, 36 hunhel*.

Average yield 40 bushel* per acre.

NOTE. — It will be noticed that only labour costs on dung hav«
been charged, according to the custom of the district.

37

FARM No. 6.

County, BERKSHIRE.

MILK No. 1.

Size of farm — 550 acres (166 arable, 381 pasture).

System — To grow the most suitable foods to maintain theierd of
cows and stud of Shire horses. No absolutely fixed system is
pursued. The ploughing up orders upset the recent cropping.

Soil — Light gravel (part) and light loam on chalk (part).
Rent— £637 10*. Rates, £80 14*. »d.

MILK PRODUCTION FROM MAY 1ST, 1918,
TO OCTOBER 1ST, 1918.

A Period of 22 Weeks is taken to enable Milk Records to be used.

The average number of cows (includes heifers) during the
period was 73.

The average number in milk was 81 per cent, of the total.
The average number dry wai 19 per cent, of the total.

Horse labour is based on Costs already sent in, viz. ; 32*. Id. per
week which, after allowing for broken time is reckoned at 7*. for
every working day for each horse.

See Horse Labour Cost No. 1.

Labour Costs are based on the wages actually paid on the scale of
current in the district. NOTE. — Stockmen are being paid
lot le-B than 3*. per week in excess of the scale laid down by the
Jentral Wages Board for this County.

Mjnigement charges. The ncreaze of the farm is
Btpital over £11,000. A total Management Charge of

551, ami the
£600 for the

v, 'n 'V year is made. Of this £300 is allocated to the

management

of the herd, i.f., £6 per week (appro*.).

SUMMARY OF COSTS.

£

t.

d.

including Grazing ... ... ... ... ...

297

it

0'

Work done on Pastures

65

8

0

Manures ... ... ...

215

1

S

179

1 1

6

260

0

0

6

0

33

0

0

Depreciation on Machinery and Utensils

21

5

0

22

4

0

239

is

0

48

T4

0

£1,38)

s

9

f'r,. lit-

61

n

n

£1,328

s

9

DETAILS OF SUMMARY OF COSTS.

Foods. £ t. d

£

t.

d.

Hay was fed for 3 weeks in May when

cows were in water meadows. 5 Ibs.

of hay was fed to 65 cows, i.«.,

325 Ibs. or say 3 cwt. per day at .">». t',d.

(includes tying), i.e., 16*. fid. for

21 days 17 6 6

No Grain or purchased foods were used

throughout the summer period as

none coald be bought.

Grazing.

70 acres of park land at £2 140 0 0

40 acres meadows (irrigated) at £3... 120 0 0

Aftermath. 55 acres at 7*. Gd. per acre 20 12 6

•ork done on Pastures (or work con-
nected with them).

Rolling 70 acres (2 horse* 14*., man *>*.,
will do lo acriM per day, ».«., cost of
rolling, 19*. X 7) 6 13 0

Carried forward ... 6 13 0 297 19 . 0

2J7 19 0

Brought forward ...

Chain-harrowing 70 acres as for rolling

Chain-harrowing the manured ground
twice, i.e., 40 acres, 19s. X 4...

Hedges trimmed, 100 chain @ 1*.

Hedges cut and laid, 11 chain @ 6*. ...

Thistles cut on 70 acres @ 1*. per acre

Thistles, docks and rough sedge cut on
the 40 acres of irrigated meadows
@ 4*

Cutting out the gutters in irrigated
meadows and watering the same at
a piece-work price per acre of 10*. ...

Fencing gaps, posts, wire, nails and
labour ...

Ditches cleared out, 50 chain @ 1*. ...

Manures.

Superphosphate, 5 tons <S> £6

Hauling from station home @ 4*. 9d.

per ton ...
Storing and powdering in spring @

2*. 6d. per ton ...

Distributing the same, 3 cwt. to acre...
Farmyard Manure.

20 acres are dressed annually on an
average at the rate of 15 tons per
acre so that the whole of the pasture
is dressed every 5 or 6 years, so
20 X 15 is 300 tons per annum
@ 10*. eives total value of farmyard
manure

Cost of hauling @ 1*. fid. per ton ...
4 horses 7*., <S> 28«. ; 3 men <S> 6*., 5*.,
3*., 14*.; 2 loading at 5*., M*. ;
total, 52*. Quantity hauled per day,
30 tons.

Cost of spreading manure @ 7*. fid.
per acre ... ...

Labour.

Head cowman full time @ 38*. per
week x 22

Milking machine operator, 37*. per
week, three-quarter time

2 Strippers @ 34*. each (half-time only)

1 Girl, part time, @ 6d. per hour, i.e.,
20». X 22

Overtime paid (i.e., after 5 o'clock) ...

Cost of running Milking Machine.

Paraffin, 10 gals, per week @ 2*.,
20*. ; petrol, 2 gals, per week at 4*.,
8*. ; lubricating oil, 1 gal. per
week (S> 4*., 4*. ; total cost per week
therefore 32*.

For 22 week*, 32*. x 22

NOTE. — The cost of labour works
out at 2*. id. per cow per week.

Depreciation and Loss on Cows.

The depreciation per cow is £8 11*.
per annum or 14*. 3d. per cow per
month, so 73 cows X 14s. 3d. X 5
months is the total depreciation for
the period (£260 1*. 3d.~), say

NOTE. — The basis of depreciation
is calculated on the number of
heifers brought into the herd
annually to maintain its number.

The whole question of depreciation
is <li! ilt with fully on an attached
sheet.

Proportion of Rent of Buildings.

The house and buildings are rated
@ £60. Of this £30 is put to the
ho ise, £12 to those parts of the
building's used for milk production,
and £18 to those parts not used for
milk production.

Thus £12 per annum ia £1 per

month X 5
Rates on ditto (5*. Id. in £), say

Carried forward ...

& s. d. £ *. d.
6 13 0 297 19 0
6 13 0

8 16 0

500
360
3 10 0

800
20 0 0

600
2 10 0

30 0 0

1 3 9

12 6

15 0

150 0 0
25 0 0

7 10 0

41 16 0

30 11 6

37 8 0

22 0 0

12 5 0

260 0 0

8 0

215 1 3

35 4 0
179 4 6

260 0 0

500
I 5 0

650
£1,023 17 9

Farm Mo. 6— <**ti*iu*l.

Hrtnykt fpruMrJ
of Boll*.

./.£«,,/.

MILK RECORDS OF COWS FROM MAY TO SEPTEMBER,
1918 (22 weeks weighings).

1 Bulls are kept They are house fed
all the vear at a cost of 15*. each per
week, <», 30*. X 22 week*

Depreciation on Machinery and Utensils.
The capital value of these is not less
than £500 (increased to £6'X> for
winter period). 10 % depreciation
on £500 is £50 per annum or say
£4 5*. per month X 5

Note. — A list of machinery and
utensils is appended on a
separate sheet.

Repairs and Renewals,
(a) Machinery. Principally renewal
parts to milking machine, new
rubbers, pnlsaters, engine parts, etc.,
as per accounts
(V) Implements and Utensils. 10 %
on half the value of the implements
and utensils (excluding milking
machine which is covered under (a) ),
»'.»., 10 % of £25o jr £2"> per annum,
iji., £2 per month X '•

33 0 0
83 0 0

SI 6 0

21 5 0

12 4 0

10 0 0

Mi n

j Jj E-S'Ss'S
Yield in J $2 Date cf - c i '
Name of Cow. IDS. & •£* Calving. Q-B&H

1 Topnote6th .. 3947} — 22 Mar. 1918 £6 £fl
2 Dairymaid .. 4466 — 22 Oct. 1917 11 :
3 Lily" 6622 1 21 May 1918 4 1
4 Buttercup7th .. 3918 — 22 April 1918 6 £
:. Fidget 6th .. 3029} « 16 May 1918 4 4
6 Daffodil 2nd .. 4999} — 22 Feb. 1918 7 f
7 Bessie 5057} — 22 Mar. 1918 6 f
8 Tinker 6th .. 3694} — 22 Mar. 1918 6
9 White Heather 3645} — 22 April I'.'ls
10 Dairymaid .V.h 3386 — 22 Mar. 1918 6
11 Betsy 2292f 7 16 July I9|s 2 '.
12 Rosebud .. 3127} ti 16 .May 1918 4 4
13 Flossie 2nd .. 8034 11 11 June 1918 3
14 Dairymaid 2nd 1449 — 22 May 1917 IS
15 Princess 14th.. 4407J — 22 Mar. 1918 6 f
16 Polly 2nd .. 4285} — 22 Mar. 1918 6 f
17 Polly 6th .. 2971} — 22 Nov 1917 1<>
18 Woodbine r»th.. 2089} :» 19 April 191s
19 Milkmaid . 834} 9 U Ott in 17 11
•HI Strawberry 2nd 3939} — 22 Mar. . 19ls
21 Nancy 7th ... 3633 22 Feb. 1918 7
22 Stag 8th .. 8139 j 12 10 June 1918 3
L'l Bluebell 2nd .. 1375 — 22 Sept. 1917 12

General Expenses.
Proportion fire insurance policies
Workmen's Compensation, 17*. 6rf. per
£100 paid in wages. Wages £180

300
1 10 0

25 Lucy 4th .. 2970} — 22 Jan. 1918 8
26 Lily 2nd . 4446} — 22 Mar. 1918 6
27 Flossie 4th .. 3854} — 22 Feb. 1918 7
28 Favourite 3rd.. 6860} — 22 Mar. 1918 6
2!l Darling 2nd .. 1475} 4 18 Aug. 1918 1

National Health Insurance at 1*. 4rf.

1 9 4

31 Lassie 1942} -«- 22 June 1917 12

Veterinary account, drinks, oils, etc. ...
Cost of whitewashing sheds and
labour. Lime and materials 10*,
labour, 2 men at ."i*. for 2 days
Hay for newly-calved or sick cows,
10 cwt

300

200
2 10 0

33 Princess 16th... 1263} — 22 Aug. 1917 12
34 Favour 8042} — 22 Mar. 1918 6
85 Buttercup 8th 1123} 3 19 Sept. 1917 12
86 Marvel 747} )2 10 Oct. 1917 11 t
37 Polyanthus ... 1795} :i 19 Oct. 1917 11

Coal for heating water, 2 owt. per

1 5 0

39 Cowslip ... 679} 10 12 Nov. 1917 10

Soap, soda, cloths, brushes, strainer
cloths and incidentals, 8*. per month
X 5

200

41 Brindle6th .'..' 930} 13 9 Aug. 1918 1 1
42 Appleblossom... 2171} 1 21 Jan. 1918

Milk Recording Society's fen, 4i. per
cow (only half paid) per annum,
i.e., \d. per cow per month X 5
Remuneration to weekly weigher for
seeing milk weighed and entered,

3 11 8
5 10 0

44 Topnote 8th .. 3494 — 22 Jan. 1818 8
45 Sunbeam .. 2843} — 22 Feb. 1918 7
46 IvyleafSrd .. 1699J 3 19 Feb. 1918 7
47 Handsome 3H 1462} 3 19 Jan. 1918 8
4S Dairymaid 8th 2760} — 22 Jan. 1918 8

Part upkeep of bye-roads used by
cows, gravel drawn, mud scraped,

500

60 Bluebell 4th .. 8428} — 22 Feb. 1918 7
61 Favourite 4th.. 8094} — 22 Feb. 1918 7

Shoeing horses used for work done to
the pastures and manure hauled.
4 hordes shod onoe each at 8* per set
Stationery, billheads, stamps, etc.
Management Charge, £6 per week
te •!•>

1 12 0
10 0

132 0 0

63 Pretty 8th .. 4786} — 22 April 1918 5
64 Pretty 13th ... 2460} 1 21 Feb. 1918 7
58 Princess 15th ... 2880J. — 22 Mar. 1918 6
66 Pansy 4th ... 2830} — 22 Mar. 1918 6
67 Favourite 6th... 3164 — 22 Mar. 1918 6

Interest on Capital.
73 cows at £42 each, £3,066 ; 2 bulls,
£50 each, £100 ; Machinery and
implements, £500 ; Total, £3,666 ;
at 6 %, say £ IS per month X 5 ...

75 0 0

. oqq I a n

59 Princess 17th ... 1781| 1 21 Mar. 1918 6
60 Jewel 3742} — 22 Mar. 1918 6
61 Hyacinth ... 3435} — 22 Mar. 1918 6
62 Quiet 7th ... 3099} — 22 Mar. 1918 6 1
63 Milkmaid 2nd... 767} 17 6 Aug. 1918

Delivery Charges.
Cost of running milk cart to station
twice daily (total miles, 8), 3*. per
day. Man's part time, 3*. (Note.—
Part of this sum is at overtime rate
for evening delivery.) Total cost
per week, 42*. X 22
Cost of shoeing horse, one set per

46 4 0
2 0 0

64 Princess 18th... 806} 17 5 Aug. 1918
65 May 390} 19 8 Aug. 1918
66 Red Rose 5th ... 502} 19 3 Aug. 1918
67 Bluebell 6th ... E40J 19 3 Aug. 1918
68 Bluebell 5th ... 428 J 19 3 Aug. 1918
69 Buttercup 10th 369f 19 3 Aug. 1918
70 Pansy 5th ... 449} 19 3 Sept. 1918 0 I
71 Lucy 5th ... 514} 19 3 Sept 1918 <> •
72 Nancy 8th ... 366} 20 2 Sept. 1918 0 i
73 Bluebell 3rd ... 3673 11 11 Ai.g. 1918

Proportion milk cart insurance pre-

10 0

188,902 333 1,273 £29«

48 14 0

The total yield from 73 cows for 22 weeks was 1 8,890 galls.

11 ross Total

Credits.
(1) 18 live calves at 40*
(2) Grass left on pastures

£1,388 18 9

36 0 0
25 0 0
81 0 0

The number of " dry " weeks was 333.
The number of milking weeks was 1,278.
So the average number dry is 19 per cent.
The av*rage number in milk 81 per cent.
The two last columns have been added to show that if a sumnie

Net Cost of producing
of Milk

18,890 gals.
£1,327 is 9

herd were sold at Michaelmas the depreciation would probably b
higher than has been allowed in my costings statement. It ma

fairly be assumed that a cow will depreciate in saleable valu

Or Cost per Gallon, Ifi-

87 pence.

about £1 per month after calving. There will naturally be a bi
nppreci»tion|in the cows' value immediately prior to calving c

*

39

nmediately after. If this system of calculating depreciation

Brought forward ... 238 0 0

rere adopted losses through age and disease, accidents, etc., would
»ve to be taken into account but it would be an alternative

24 Kicker, written down to £20 22 0 0

lethod of valuing depreciation and loss to the one adopted.

Add here a pedigree bull which turned savage and
had to be shot. Value £70 less £29 received for

Milk Records are taken under the auspices of the Berkshire Milk

ecording Society.

Giving losses on 1 1 cows and 1 bull £301 0 0

DEPRECIATION AND LOSS ON COWS.

The 17 Straight barrens are written down £18 each... 306 0 0

The amount of depreciation and loss on the herd per annum i*
aned on the number of heifers brought into the herd each year to

Giving a Total Yearly Depreciation of the Herd as ... £607 0 0
Deduct the depreciation for summer 5 months ... 260 0 0

isintain it at its average number.

• ' —

In 1917 the number of heifers brought in was 27.

Leaving the depreciation for the winter 7 months ... £317 0 0

In 1918 the number of heifers brought in was 28.

It follows that if 28 were brought into the herd in 1918 an equal
nmber were drafted out. Following is a list of the cows which

This will work out at an average loss of £8 11*. per cow per
annum or as taken 14/3 per cow per month.

pere discarded with full information concerning them.

The Straight birrens are thus given a market value at the time

of going dry of £24 each.

Name of cow. Date of calving.

Note. — Depreciation must vary on different farms.

1 Lucy 4th ... Jan. 20th, 1918 Bad Milk record (371
gins. 1917).

Strong land will give a higher number of " wasters."

2 Handsome 3rd ... Jan. 31st, 1918 Bad milk record (251

Luck enters largely. You may be free of losses one year and

gins. 1917).

full of it the next. Abortion, Vaginitis, Garget, Cowpox, Tuber-

3 Daffodil 2nd ... Feb. 9th, 1918 Barren.

culosis, a non-getting bull and many other diseases, etc., may arise

4 Flossie 4th ... Feb. 6th, 1918 Bad milk record (406
gins. 1917).

and a prudent man will write off each year a percentage to go to a
reserve fund to meet such losses when they come as they will

5 Princess 15th ... Mar. 3rd, 1918 Slipped calf prema-

sooner or later in every herd.

turely.
6 Favourite 6th ... Mar. 14th, 1918 Barren.

The tStock Bull has a great influence. Some bulls never get
heifers worth retaining. Others get a large percentage. On an

7 Quiet 7th ... Mar. 7th, 1918 Came into season

average at least 40 per cent, of all heifers calving are worthless as

11 mths. after cal-

milkers. Nor does it follow that a high record cow will breed

ving.

high milking stock. There is no certainty of breeding a high

8 Strawberry 2nd Mar. 2nd. 1918 Barren.

milking hoifer unless there are three geuerations of high milking

> Forest Fairy ... Mar. 7th, 1918 Served 12 months after

dams behind her. Experience shows that no bull should be used
unless the dam has been seen. The practice of buying bulls at

0 Polly 2nd ... Mar. 31st, 1918 Barren.
1 Favour Mar. 27tb, 1918 Died.

collective pedigree sales have been followed here in the pa~t with
very negative results as far as milk production goes. It has been
proved a failure and is now discontinued.

2 .Mary Mar. 1st, 1918 Calved prematurely

191 7 and I'M s.

The average yield of cows in this country will never be very

t Buttercup 7th ... Apl. Gth, 1918 Barren.
4 Polly 5th ... Apl. tith, 1916 Bad milk record (320

materially increased until milk recording becomes general and the
price of milk is put at such a price that the producer can afford to
give a high price for his stock bull.

gins. 1917).

5 Woodbine 5th ... Apl. 2nd, 1918 Bad milk record (4Kn

Some remarks on the stock bulls used in this herd during the

gins. 1917).

last 20 years are appended.

6 Rosebud May 20th, 1918 Bad milk record (362

gins. 1917).

7 Daffodil 3rd ... Aug. 1918 Calved prematurely.

STOCK BULLS.

8 May Aug. 19th, 1918 Bad milk record.

Lord Napier 83951 calved in 1894.

9 Dairymaid 1st ... Aug. 30th, 1918 Calved prematurely.

Nothing was known of the ancestors of this bull and he got very

0 Buttercup 10th ... Sept. 2nd, 1918 Calved with 3 quarters.

few heifers worth retaining.

1 Lucy 5th ... Sept. 6th, 1918 Bad milker. Developed

Premier 81879 calved in 1892.

Inmp on jaw.

1 Brindle 7th ... Sept. 14th, 1918 Bad milker.

Nothing was known of this bull. He was bought on a long

S Dairymaid 9th ... Sept. 7th, 1918 Unsound.

pedigree.

4 Damsel 4th ... Oct. 15th. 1918 Bad milker and kicker.

Crystal King 72308 calved in 1897.

5 Pansey nth ... Sept. 6th, 1918 Calved with hole half-

Was a Scotch bull of beef type. He got magnificent cows but

way up teat.

they never averaged 400 gallons per year. His influence was not

8 Marvel Nov. 16th, 1918 Bad record (361 gins.

eradicated for many years.

in 1917).
7 Cowslip Jan. 27th, 1919 Milk fever and

Vain Sultan 90392 calved in 1904.

slaughtered.

Was out of a dairy .cow which won many milking class prizes.

8 Appleblossom .. Jan. 4th, 1919 Calved prematurely.

lie did a lot of good.

For the sake of compat ison it may be noted that the 28 heifers

Bateman 94231 calved in 1906.

rhich were brought into the herd calved as follows : — Feb. 4,

Was bought at a collective sale. Neither Sire nor Dam were

lar. 7, Aug. 6, Sept. 9, Oct. 1, Nov. 1— Total 28.

seen. He got a few good cows but the majority were weeded

out.

The above list of discharged cows is further analysed on another

heet.

Vain Kirklevington 100942 calved in 1917.

Was homebred out of a 700 gallon cow. He got nearly all good

To. of cow on list. Lose.

heifers the first crop of which averaged over 500 gallons with

1 Died a total loss of £42 0 0

their first calves. His value was not discovered until after he
was sold.

7 Died, a loss of £42 leu £36 received for carcase... 600

Caliban 108095 calved 1909.

jjl

Was sired by a Scottish bred bull. None of his stock ever gave

! V Calved prematurely and written down to £20 each 88 0 0

sJ

600 gallons. In fact not more than half a dozen were retained.

Proctor 122175 calved 1912.

1 3 qrs was allowed to go barren and written down

Was bred from an old milking strain. He got a lot of good

to £22 20 0 0

hpifprfl Drob&blv the best 6V(*r bred litre He too w&s sold bcfors

• Uns>.and (may be total loss when killed) valued

his value was discovered.

at £10 32 0 0

I Unsound (may be total loss when killed) valued

Kelmscott Dairy Prince, Marquis and Grand Duke have since been

at £10 32 0 0

used.

t Was written down to £24 ... ... ... ... 18 0 0

The dams of all threel were eeen and although too soon to

sayjfcdefinitely the policy now pursued seems likely to be

Carried forward ... 238 0 0

justified.

40

Form No. 6 — <*O«/IMV*/.
MILK INHERITANCE.

SUMMARY OF COSTS.

£ •
Foods 1,193 0

HiirhMt Name of Hiirheet

Depreciation and Loss on Cows ... ... ... ... :tl7 o

ameofCow. y?el), Descendants Yield

Labour ... ... ... ... ... ... ... 276 15

Gallon*. Gallon*.

Depreciation, Implement* and Machinery 35 0
lUpairs 33 ir.

Pollv l»t '.'70 ... Polly 2ml i«2l

Keep of Bull .. .. 22 in

Polly Kill *l

Proportion of Rent of Buildings * 17

Polly 7th

General Expenses 3-'-- 12

Polyanthus 528

Delivery Charges .. ... .. . ... 72 1'.'

Pretty lit 928 ... Pretty 2nd 436

Pretty 4th 639
Pretty 5th 361

£2,318 10
Credits ... 12" "

Dairymaid lit ... IW7 ... Dairymaid 2nd 924

Dairymaid 3rd 491
Dairymaid 4tb 387

£2, ins 10

Dairymaid 5th 639
Dairymaid Sth 458
Ruby 1092 ... Ruby 2nd 269
Brindle 2nd 724 ... Brindle 3rd 434
Brindle 4th 267
Bluebell 1205 ... Bluebell 2nd 582
Bluebell Srd 655.
Bluebell 6th 420
Plum 4th 72'. ... Plum 5th 576

DETAILS OF SUMMARY.

•

£. t. <l £ i.
Foods—

l."73 weeks at cost of i:./- per week ... 804 5 0
406 weeks at cost of ! 0/2 per week ... 2"T, 7 8
i:.r, weeks at cost of 8/- per week .. 182 8 0

1 1OQ (1

Red Rose 4th 300
Fidget 6th i'O'.l ... Sunbeam 477
Princess IGth 461
Stag 7th 1089 ... Milkmaid .V.MI
Vanity H'.C.
White Heather 549
Florvie 2nd 735 ... Flossie 3rd 4:;7
Flossie 4th 468

Depreciation and Loss on Cows —
For details, see summer costs a/c ... :i 1 7 "

Labour —

Head cowman. 38/. x SO weeks ... 57 0 0
Milking machine operator, 39,'- X 3"
weeks 58 10 o

Ivyleaf 1st 557 ... Ivylraf 2nd 432
IvyleafSrd 290

This List rather shows that the yield of the dam is not a reliable
indication of the probable yield of the daughters. It is a belief of

Milker, 37/- x 3d weeks 55 10 0
Milker, half time, 37/- x 15 weeks ... 27 15 0
Girl 2"/- X 3o weeks H" 0 0
Cost of running milking machine, 32/-
X 30 weeks 48 0 0

tl.e writer that selection must be carried through for at least three

*>?fi 1 K

generations before milk inheritance becomes a fixed trait. When
we can buy our stock bulls with three generations of heavy
milking dams behind them we can hope to increase our herd
average, which is the chief factor in reducing the cost per gallon.

LIST OF IMPLEMENTS AND MACHINERY IN USE.

Depreciation, Implements and
Machinery —

lo % on £600 for 7 months (8 £6 ... 35 o

Repairs —
(a) Machinery Hi 5 "

£ t. d.

(b) Implements ... ... ... ... 17 10 0

Milking Machine 250 0 0

33 15

Refrigerator 10 0 0

Keep of Bull —

Separator .. .. ... ... ... 16 0' 0

Small Cheese Plant 15 0 0

with heifers) <S> 16/- per week, i.e.,

IT, . x 30 22 10

Chnrn* and Butter Worker 10 0 0

Pans 300

Proportion Rent, on Buildings—

Buckets ... . .. ... ... ... 400

(«) Rent, £1 per month x 7 700

Miscellaneous 300

(») Rates, 5/4 in K. 1 17 4

ft 17

Milk Cart 20 0 0

Engine 40 0 0

General Expenses —

Cake Crusher 1500

Proportion fire insurance 140

Oat Crusher and Kibbler 10 0 0

National Htalth Insurance 2 7 il

Pnlper for Roots 12 0 0

\ terinarya/o — drinks, oils, etc. ... 400

Chaff Cutters (2), part value, for cows 70 0 0

\\huewa8hingBhedsandmixinghou8es 2 " 0
Coal, 2 cwt. per month, i.e , 4/- x 7 ... 1 H 0
Soar, soda, cloths, brushes, etc. ... - 10 0

Part value, Horses, Carts, Roller, Harrow, etc., used

Milk Recording Society, 4<f. per cow

for work done in connection with cows ... ... 116 0 0
Part value of Milk Cart Horse 40 0 o

Weekly weigher's remuneration, 6/-
per week 7 lo 0

Wheelbarrows 10 0 0

Part npkeep bye-roads, mud scraped,

Cow Chain*, Tooli", etc 600

etc ... . 15 0

£<;<.I7 0 0

Management charges, at £6 per week... 180 0 0

Interest on capital, at 5 % lor, ]:. o

For .the purpose of arriving at the cost of milk production the
value of the Implements and Machinery have been put at —

Delivery Charges, as per summer a/c, pro-
portion ... ... ... .. ... 72 19

For the Summer Period £5iK)

For the Winter Period 4600

This has been done because many of the articles enumerated
above are not need throughout both periods and are partly put to
other use*.

Total Gross Cost £2,318 10

Deduct Credits —

:<r, live calves <fc £2 72 0 0
Manurial value of cakes, feed, etc. ... 48 0 0

MILK PRODUCTION FROM OCTOBER IST, 1918, TO
JUNE IST, 1919.

A period of 30 week* is tnken to enable Milk Records to be used.
The number of cows milked was 70.
Food*.— A ppecial mtmorandum is attached giving full details.

Net cost of producing 13,750 gin. of milk £2,198 1C
Cost per gallon therefore 38 '47 pence.

(NoiB. — A further credit of Ijrf. per gal. should probably
made for manure, making the net cost about 37</. per gal. — J. V

41

Farm No. 6 — continued.

MILK PRODUCTION FOR WINTER PERIOD FROM

f §

.S'-l

°|

H

1
S.3

OCTOBER 1ST, 1918, TO JUNE 1ST, 1919.

Yield in

12

® g
<»

oi «8

g H

Name of Cow.

Ibs.

fe ^

'rices charged against the foods used are as follows : —

'"'

*

Mangolds— £1 per ton plus 5* for hauling to barn £ i. d.
and pulping ... ... ... ... ... 150

8. Sunbeam
9. Favour
10. Dairymaid 5th
11. Fidget 6th ...

665
1232
477}
... 1326}

4
9
B

9

9
5
9
3

17
16
18
18

—

Straw — 45*. per ton plus 15*. for chaffing 300

Hay — £7 10*. plus charge for trnssing and hauling
10* 800

12. Polly 5th
13. Polly 2nd

... 1751}
... 1261}

19
6

4
23

7
1

—

Dried Grains— The actual cose price plus haulage ... 17 0 0

14. Brindle 6th ...
15. Bluebell 3rd ...

... 2913}
3127}

30
24

5

1

—

Linseed Cake — The actual cost price plus haulage... 20 0 0

16. Piincess 18th

2338

11

1'J

—

—

17. Milkmaid 2nd

... 2752f

30

^_

The Rations fed were three, as follows, each being for one

18. Pretty 8th ...

... 2114

n

13

6

veek's feed.

19. Betsy

... 3384J

27

3

—

—

A. Full Ration (fed to all cows giving one gallon or over per
day). *. d.

20. Polly 6th
21. Stag 8th

... 2815}
... 4144}

13
30

4

13

-

Roots— 40 Ibs. X 7—280 Ibs.— 2} cwt @ 1*. 3d. ... 31}
Straw chaff— 16 Ibs. x 7— 112 Ibs. — 1 cwt. <S> St. 30

22. Rosebud
23. Polyanthus ...

... 1629}
... 3542

10
24

13

7
6

—

Hay 6 Ibs. x 7—42 Ibs.— 3 stone at 1* '30
Grains— 2 Ibs. x 7—14 Ibs.— 1 stone at 2*. 1JJ. ... 2 1}
Linseed cake— 3 Ibs. x 7—21 Ibs. — 1} ttoi.e @
2*. 6rf. 3 9

24. Lassie
25. Darling 2nd ...
26. Tinker 6th ...
27. Daffodil 2nd ...

... 1067}
... 3091}
... 1204}
... 1712}

7
30
9
9

4
12

23

17
9

—

28. Flossie 2nd ...

... 3143

23

6

1

—

Total value for one week 15 0

29. Bessie

... 2827}

12

9

9

—

30. Buttercup 7th

824}

3

4

—

23

31. Strawberry 3rd

3281

30

—

—

—

B. Reduced ration (fed to cows giving leas than one gallon per
day). *. d.
Roots— as for ration A ... ... ... .. s 1}

32. Mary
33. Princess 17th
34. Quiet 7th
35. Red Rose 4th
S<\ Favourite 6th
37. Favourite 4th
3C. Flower 2nd ...

533}
... 1382}
470}
... 1064
... 1586
... 1121}
530}

3
IS

3
3
5
7
3

4
6
6
17
25
7
3

11
21

10

16

23
24

Straw chaff — as for ration A 3 0

Grains— 1 Ib. per day X 7 — 7 Its. — 1 stone ... 1 1

Total value for one week 10 2}

39. Lily 2nd
40. Favourite 3rd'

1629}
... 2593}

11

14

10
9

9

7

—

41. Dairymaid 8th

... 1375}

11

3

16

—

C. Maintenance Ration (fed to dry cows). *. ,/.
Hay— 12 Ibs. per day x 7— 34 Ibs.— 3*. td. cwt. 6 0
Pasture feeding (or straw equivalent) say 2 0

42. Dairymaid 6th
43. Jewel
44. Hyacinth
45. Topnote 8th ...

2641J
... 2019J
... 1352}
... 1316}

20
9
11

7

5
6
5
10

3
15
14
13

—

Tola! value for one week 8 0

46. Bluebell 4th ...
47. Nancy 7th ...

935}
1936

6
10

11

7

IS

13

^_

^^^^^^m

48. May

2122}

11

19

—

N'Hh — Some of the cows were being fattened out at the same

49. Red Rose 5th

... 2637

30

—

—

_

me they were giving milk and to allow for this a fair proper-

50. Bluebell 6th ...

... 2796}

30

—

—

ion of weeks have been eliminated.

61. Bluebell 5th ...

... 3024

30

—

—

_

62. Buttercup 10th

2515

30

—

'nus :—

63. Pansy 5th

... 1188}

8

—

—

22

70 cows X 30 weeks gives total feeding weeks of ... 2,100
A Ration was fed for ... ... ... 1,073 weeks

64. Lucy 5th
55. June ...
56. Dairymaid 9th

... 1697}
... 2303}
... 2952f

16
30
30

3

—

11

B Ration was fed for 406 weeks

57. Nancy 8th ....

... 3088}

30

—

—

C Ration was fed for ... ... ... 45tt weeks
Weeks eliminated ... ... ... ... 165 weeks

68. Brindle 7th ...
60. White Heather
61. Prettv 14th

... 2539}
... 1839}
onflfi

24
9

6
21

1 9

—

62. Forest Fairy ...

... <CVOU

... 2352

24

iJ

6

___

*, lUv

-^—

63. Pansy 4th ...

... 1799

4

26

—

64. Topnote 9th ...

... 2014}

16

10

4

MILK RECORDS.

65. Damsel 4th ...

1419}

13

6

12

—

66. Marvel

... 2968

22

8

^_

30 week.'.

67. Lncy 6th

1474}

12

8

10

•d

68. Pretty 13th ...

392}

6

—

24

—

° § § § § a 2

69. Milkmaid

... 3531}

24

—

6

—

a '•§ JS a a -I s §

69. Brighteye

... 2544J

17

—

13

—

Yieldin | 2 g 8 | g

70. Ivyleaf 3rd ...

269}

2

—

28

—

Name of Cow. Ibs. jg <j Jf pg %~o '&"Z

1. Dairymaid let ... 2750} 30

137,157 1,073

406

456

165

2. Princess 14th ... 1750} 21 9
3. Strawberry 2nd ... 929} 4 — 2fi

4. Dairymaid 2nd ... 486} 4 — yii

NOTE.— 20 of the

above are heifers

i 15

have had

two

calves.

5. Topnote 6th 698 3 11 It; —

6 Favourite 5th ... 2102} 30 — —

The total yield from 70 cows for

the

30 weeks

was

13,715

7. Lily 1st 4267} 30 — — —

gallons.

(NOTE.— In the above calculations a gallon of milk has been taken as 10 Ibs. Taking the gallon of milk
[action was 18,429 gtllons in summer and 13,3K1 gallons in winter — a net difference of 795 gallons. — J. W.

at 10] Ibs. the

actual pro-

•

14

42

Farm No. 9—fcxii***!.
HORSE LABOUR No. S.
COST OF KEEPING HORSE PER WEEK, WINTER (1918).

NOTE.— This Statement ii based upon actual record* of cost of
keeping 8-9 hones

Per week. Per week.
£ f. </. £ t. d.

Ration. Oat» S bus. ® 4«f. per qr. ... 11 6

rlay3truMe*(lowt.)«£7 ISf.perton 7 9

Chaff 84 lb*. $ St. per cwt. (incl. coat of

chaffing) 9 0

Mangold! 56 IDS. <S 2f . per cwt. ... 10 1 2 S

Litter. 3 trusses of straw per week (incl.

tying) at If. f.,/ 30 30

Veterinary attendance, drinks, etc., 9 10t.

per bone per year or say per week... 2

Condition powden, blood salts, leg

washes, etc S 5

Upkeep of Stable. Floors, partition*,
racks, bins, etc. 9 1 Of. per horse per

rear or say per week 2

Stable UK-nails. Barrow (one-third
value) £1, 2 prongs '.'*., 2 brooms 7f.,
brushes, combs, etc., 20*., chaff basket
(one-half life) I0f.. sacks and chaff
bags 20f. Total 86f. per 8-9 horses
or say 10f. 9d. per horse per year or

pwweek 21 If

Harness. Repain as per a/cs. 20f. per

hor«e per year say 5

New Harness ® 20f. per Iiorse per year 5

Polishes, oil, sand paper and incidentals 1 11

Shoeing. Cost £2 Bf. M. per horse per

year or per week 10J 10J

Insurance. Say It. 6d. per horse (£100

value) or per week 1) 1J

Depreciation on Horse Each horse given
a working life cf 10 years on a value
of £100, i>., dep'tn. is £10 per horse

per year or per week say 40 40

Interest on Value of horse @ 6 % i.«., £5

per annum 20 20

Management. 6 % on capital, i.e, £5, say 20 20

Oeduct for manure

£1 15 11J
2 11}

Total cost per week £1 13 0

SUMMER PERIOD.
Ration. £ ,. d.

Oata 1 bus. iay 8 7J

Hay 1 truss <§> £7 15«. per ton ... .3 104

Chaff 66 IDS 2 0

Grasing @ per week S 0

Other items as enumerated above

(except litter) 10 8

Deduct for manure

£ f. d

14 6
3 0

10 8

£183
2

£180

38 weeks at winter feeding «.«.,£ 1 13 0=£69 8 0
16 „ summer „ 1 8 0 = 22 8 0

£81 16 0
or per week £1 11 6

Cost per working day of 6 days per week 6f. 3d.
NOTE.— Kent and Rates of Stables have not been charged.

POTATOES No. 2.

COST OF GROWING AN ACRE OF POTATOES IN 1918.
NOTB.— ThU Statement is based on actual records of co«te.

Seed. Grower's price per ton

Dealer's profit

Railway carriage

Cartage from station home

(2 hones 10*., man fif., will haul
4 tons per day).

Hire of bags

Storage room for 2 months

Sorting over before planting

Lost of weight and rejected. (2 cwt. in
each ton)

Lost of bags by damage and rot

Leading and hauling to field and dis-
tributing

Return carriage on bags

Total cost of 1 ton of seed

£ t. d.

700

15 0

1 18 0

3 9

5 0

£ f. d.

14 0
6 0

11 H 9

POTATOES No. 2—foHtiiMcd.

Seed required to plant 1 acre, 16 cwt.

0 lit. U

Manures. 2owt.S/Amm.@ £16 5f. per ton

3 cwt bone phos. 9 £13 5f

4 cwt. Extermerite 9 £3

Hauling S/Amm. from station per ton

3f . fJa. or per acre

Hauling Bone phos. from station ® 6|d.

per ton, Extermerite 'Jd

Powdenng manures in spring @ 3f. id.

per ton

Distributing artificial manure per acre

(horse 10f., man &/., do 'A acres per day)
15 tons farmyard manure @ It. M. per

load

Hauling the same to fields <$ If. '.'d.

per load

Spreading the same ® 10f. per acre ...

Cultivations. (NOTE. — Hones are put at
5f. and men at ."if. per day.)

a. 1 plough (2 hones 10f., 1 man 5f.,

I acre)

b. 1 plough with 3 horses to cover

manure

0. Cultivating twice (4 horses, 2 men,

for 6 acres)

d. Dragging twice (4 horses, 2 men, for
8 acres)

f. Dragging twice (2 heroes, 1 man, for

10 acres)

/. liidging (2 horses, 1 man, for 2 acres)

g. Planting (piece-work It. 6d Note

price in i'.M'.i, llf 6</.)
h. Splitting ridges as /...
t. Dragging twice as d ...
j. Dragging twice as e ...
it. Dragging as potatoes coming through

(:i hones)

1. Dragging as «

m. Horse hoeing (man, horse and boy do

3 acres)

;i. Horse hoeing or grubber

0. Hand hoeing per acre

f. Earthing up as /

Harvesting. Digging crop of say 6 tons

@ 12f. 6rf. per ton

Hauling to pits @ If. 'Ad. per ton ...
Heaping at pit (man 5j ., heaps 10 tons)

1. Straw (allow 3 yards pit to 1 ton

potatoes, so yards prr acre to be
covered are 18 X 2, 4 yards of pit
to 1 trues straw or 9 trusses per
acre @ If. tjd. (including cost of

2. Earthing up pits, man 5f., does 23

yards per day

3. Thatching or covering with haulm

or manure

Marketing.

Opening pits and riddling out <f> 4*.
per ton ...............

Loading at pits @ :W. per ton ......

Cartage to railway @ 3*. (id. per ton ...
Repitting seed, say one-fifth, £1 ->t. :W.

Other Costs.
Rent ...............

Insurance ® 7*. (ii/. JUT £100 say
Hedge trimming round fields (50 chain

@ 9rf. for 27 acres) or per acre
Supervising weight!, labels, string,

a/os., etc. ............

Loss by bags, buckets, baskets, etc. ...

Proportion bye road maintenance, etc.

Casting, repairs, etc.

Broken time* — 15 % on labour costs

Interest on Capital of £17 per acre at
696 ...............

Management charges at 5 % ......

Deduct unexhausted value of manures ...
Value of cultivations for next crop ...

£ f. rf.

1 !•_> 6

1 16 0

12 0

M

7 10 0
1 5 0

10 o nil

18 9

1 1 10

9 8

7 3

3 0

7 6

7 6

7 6

7 3

3 0

2 6

:( o

4 4
4 4

1 0 0

7 6

:; ]:, ii
7 6
3 0

13 6
4 2
3 0

1 4 0

1 6
1 2 6

40 -2 12

1 0 0

2 8

3 6

1 4

2 «
5 0

3 0
10 0

280

17 0

17 0

250
1 10 0

Cost of Growing £4i

Average crop per acre — 6 tons seed and ware.

* If horse labour had been charged <S> &r. 3</. per working d
instead of <g 6f. per day, the labour costs would have been increai
by £1 lf>f. per acre (from £7 to £8 15f. per acre).

43

FARM No. 7.

County, ESSEX.

MILK No. 2.

Size of Farms : (Five) 1,210 acres. Arable : 947 acres ; pasture : 263 acres. Soils : various.

System of Farming. Corn and potato growing and milk production.

System of Dairy Farming. The milking herd of 65 cows is kept on one farm of 375 acres, including 80 acres grass. The aim is
to maintain a uniform supply of milk all the year round, and cows are brought in as required. All dry cows are sent to another farm
and valued out of and into the milking herd at market prices. All cows are calved before coming to this farm. The number of milk
cows is large relative to the acreage of grass.

NOTE — The following etatpments are largely based upon actual records.

COST OF PRODUCTION PER GALLON DURING 1918-19.

NATURE OP EXPENDITURE.

PERIOD.

1st May to 30th Sept., 1918.

1st Oct. to 31st Jan., 1919.

1st Feb., 1919,to 30th Apl., 1919.

Details.

Totals.

Details.

Totals.

Details.

Totals.

Food. Purchased cakes and meals
Home grown grain ...
Hay and Straw
Green Forage (maize, raps)
Roots

£ *. d.

297 14 6
78 15 0

81 0 0
2iH 13 1

28 5 3
809
536
7 17 6
15 0
469
1 11 6
3 10 10
2 11 9
36 15 0

£ *. d.

722 2 7
188 1 7
262 12 6

98 17 10
33 0 0
61 12 1
44 0 0

£ a. d.
128 14 0
374 10 0
326 14 0

249 15 7
66 3 3

22 9 10
679
5 10 0
6 14 0
15 0
3 Ifi 0
1 6 10
2 16 8
1 19 8
29 13 6

£ *. d.

1,145 16 10
219 18 6
285 15 0

81 9 3
27 0 0
47 17 8
34 0 0

£ *. d.
95 2 5
303 14 3
239 11 2

252 9 0

16 17 6
526
4 12 6
5 19 6
15 0
2 18 0
19 6
240
1 14 6
22 2 6

£ *. d.

890 16 10
167 3 8
184 5 0

63 5 6
20 13 0
35 19 0
26 0 0

Pasture and aftermath (see app. (1 )*
Labour. Per records
Depreciation and loss on cows (see app. 2)t
General Expenses.
Rent and rates
Use of Machinery and Utensils
Water by meter
Veterinary attendance and medicines
Limewaahing ...

Coal

Milk recording
Milking overalls, caps, and towels...

Transport to station ...

—

GROSS TOTAL

\u f.'alvw.

1,410 6 7

1,841 17 3

1,388 2 7

Total Yield for Period
Average Value of Cow
Gross Cost per gal.

Gals.
21,123
£40
1/4-02

1/4-02

Gals. Gale.
13,879 9.904J
£40 £40
2/7-85 2/964
2J<f. 2Jrf.
2/5-35 2/7-14

Deduct Manurial Valu
Net Cost per eal.

Daring the second and third periods, the average ration per haid per day was found to be : —
Roots. 56 Ibs @ 25*. per ton. estimated cost.
Linseed Cake. 1 Ib. <S> purchase price.
Cotton Cake. 1 Ib. (S> „ „

Oats and barley meal. 6 Ibs. @ market value less cost of marketing.
Hay. 6 Ibs. @ £7 1'n. per ton. Commencing 1st December, 1918.
Chaffed Hay and Straw. 12 Ibs. @ £6 per ton.

* App. (1).

During the summer, the cows were on pasture, getting an average per head per day of 2 Ibs. cake and 2 Ibs. dairy meal. During
July, August and September, chaffed maize and marrow stemmed kale were fed and charged at estimated cost per acre. The charge for
pasture and aftermath was reckoned thus :

PASTURE. £ *. d.

Rent and Rates on 48 acres, very good pasture <5> £3 16*. Oil

Accommodation pasture ... ... ... ... ... ... ... ... ... 100 0 0

Slag every 4 years, 12 acree per summer, 8 cwts. per acre <3> 88*. lid. per ton

(31%) pi us cartage 22 3 7

Drilling and use of drill (1«. per acre) ... ... ... ... ... ... ... 1 16 9

Rolling and harrowing @ l». 6d. per acre each ... ... ... ... ... 740

Fencing and ditching £6 17*. 6rf. Materials £2 17*. Od 9 14 0

AFTERMATH. — 15 acres aftermath @ 10*. per acre

t App. (2).
Depreciation and Losses were calculated thus :

lit Period.

22 cows brought in
20 sent out

1 died

1 waster

2nd Period.

27 cows brought in
2(i sent out
1 waster

£ *. d.

793 0 0

300

24 7 6

1,017 0 0
26 5 0

3rd Period.

16 cows brought in

15 cows, out, and 1 died

1,083 0 0

820 7 6

1,328 0 0

1,042 5 0

763 5 0

579 0 0

£323 6 4
7 10 0

£330 16 4

£ *. d.

262 12 6

285 15 0

184 5 0

NOTE. The above method of figuring depreciation and loss on cows is the one which has been used in a business way for years in

order to determine accurately the profits and losses on the various farms.
25831 & 2

44

@ 30/- per ton 3 *> 2

Farm Mo. 7 — <wtfi
COST OP FARM OPERATIONS. l.Uv
HOR8B CULTIVATIONS.

NOTE. — This statement U based very largely upon actual record*.
Oo«t of keeping One hone for a year.
August to June, 304 days.

Daily Ration. Total.

16 Ibs. Oats ... 14 qn. 160 HM. » 50/- per qr. £36 :; 1«

16 „ Hay ... 2 tons 384 Ibs. „ £7 15*. ton. 16 17 0

8 „ StrawChaff 21 owta. 80 Ibe. ,,2/-perowt. 236

16 ,, Mangolds

or Swedes 2 tons 384 Ibs.
June and July 61 day*.

Daily Ratii M. Total.

12 Ibs. Oats .. 2 qrs. 60 Ibs. <& 50/. per qr.

6 „ Chaff ... 3 ow*>. ,, 5/- per cwt.

Grass ... 61 duys „ I/- per day

Cost of Food for year

Interest on investment <£> 5% on £110

Depreciation and Veterinary Surgeon's fees. 10%

Insurance of horse and harness at 3/- %

Harness. Depreciation and wear and tear, 10% on £16
Shoeing, 6 times at 7/-

Cost of a year's maintenance of one horse

Gist of a pair of horses for a year

Wages for Horseman, etc., for year :

1 man <S> 32,'- per week, plus 3/- house and

average of 3/- per week overtime for looking

after horses on Sunday, etc

National Health Insurance, 3/1. per week
Workmen's Compensation Insurance @ 15,'- %

6 9
16

3 1

£67 14

5 10

11 0

8

1 12

2 .'

Number of Working Days in a year (366 — 52)... 313
„ Idle days (Bank Holiday- and wet days) 23

„ Actual Working days L".m

Cost of Implements, etc. :

Under this heading must be included interest
on capital invested in implements, wear
and tear, depreciation and replacements.
Taking a plough as representing the aver-
age* :

New points and shares ... I/, per day
Interest and Repain

98 16 0

13 0

14 9

£276 8 3

290 working days <8 1/3

18 2 6
£294 10 9

* The plough has been taken as an average. When other imple-
ment*, such as seed drills, etc. are used the wear and tear and depre-
ciation will be greater, and for harrow.-, etc., it is slightly lees.

Total cost of horse cultivations (including man, horses and
implements, is £2'J4 10*. 9ii. for a year of 2'JO working days, or just
over £1 per day.

NOT*.— It is estimated that in 1919 the cost of a 2-horse team will
amount to at least 25/- per day— calculated on the above basis.

WHEAT.— No. 6.
No. of Acres : 300—360 acres per year.

COST OP PRODUCTION PER ACRE OF 1918 CROP.
Soil: Heavy.

NOTE.— This statement is based very largely upon actual records
of work done.

COST OF A MAN AND TWO HORSES TAKE.V AT £1
PER DAY.

Rent and Rates

Proportion of cost of bare following once

in 8 years

Manure-
Artificial, 3 cwt«. Supers at 6/9 ; 1 owt.
Snlp./Amm. at 16/6 ; including
sowing

Farmyard. Proportion dungand labour
once in five yean

Seed

Cultivations—

Ploughing, including Shares

Harrowing, heavy

Two „ light

Drilling : 3 hones, 3 men

Rolling ;

Carried Forward

£ •

£ «. rf.
1 12 6

100

1 1C, 9

1 19 4

7 12 9

Brought Forward

Water furrowing

Rolling and harrowing in Spring
Hoeing and chopping

Harvesting —

Manual work per contract

Binder twine and oil

Use of hoises

Thatching, 2/- ; Straw, etc., 4/-

Threshing

Carting to Station (6 miles), 10 to

12 quarters per load

•General Expenses : Hedging, ditching,

etc., II,'- ; Fire insurance, 1/6

Depreciation on Implements (Repairs

already included)

Interest on Capital

Management

Broken Time

*
1

1 6

4 I)
10 0

17 o

li u

11 u

6 0

£ •. t

7 ii1 ;

•• u

8 0 (
1 3 (

6

11

I:!
in

Total cost

Average Crop : 38 bush. Grain
34 owts. Straw.

POTATOES. No. 3.

No. of Acres : 50 to 60 per annum on medium soil.

COST OF PRODUCTION PER ACUIC OF in 18 CROP.
NOTE. — This statement in based very largely upon actual record

of work done.

£ i. d.

Rent and Rates

Manure —

18 tons dung @ 10/- per ton applied ... '.I a o
6 owt. meat and bone meal <S> 20/-cwt. 6 0 0

1 I.', i

15 0 0

Charge |rds

1 cwt. snlp/amm. @ 19/- per owt.

Seed. 15 cwts. Scotch seed

Cultivations —

Two steam cultivations

Coal, 3 cwt. per acre (5) 2/-

Water cart, man and 2 horses cart

water for 10 acres
Two drag harrowings ... ... ...

Baulking, one acre per day

First splitting 1J acre per day

Second „ „ „

Planting, 1 man half acre per day ...

Cartage to field

Covering Seed, 1J acres per day

First Harrowing down

„ Horse hoeing, 3 acres per day ...

„ Moulding up ' ...

Second harrowing down

Hand hoeing

Second horse hoeing

,, moulding up

Spraying: '1 Dry Sprayings ® \\\. for

material and 2/- for labour

Harvesting : 7 ton crop—

Ploughing out, 2 acres per day

Gathering, 6/8 per ton

Carting to Clamp, 2 horses and 3 men
cart 'I acres per day

1 Man at clamp...

1 „ strawing and thatching

J Load straw

Earthing up, 3 yards per ton

Marketing —
Dressing ond putting into bags ">/- per

ton

Carting to station, 2 journeys per day

General Expenses : Hedging, ditching,
insurance, etc

Use of Implements and Baskets

Broken Time

Interest on Capital, 6% on outlay for
6 months

Management

in

0 0
19 0

M I'.i i
7 in (

0 0

6 0

2 0

6 0
0 0

15 0

].-, u

11 0

5 0

15 0

2 0

7 0

2 0

in o

7 0

7 H

17 (

1 li I

Id 0

6 8

ir. 6

3 0

3 0

7 i;

6 6

1.1 d
15 U

4 13 i

3 10 (

11 C

1 0 (

:, i

1 0 (

1 0 (

41 « !

1 0 f

Deduct proportion of cleaning costs

Net Gout £4ii i, :

Average Crops : 7 tons Seed and Ware.

NOTE. — This farmer is a large potato dealer and the gfnera/
conditions are very favourable to economical production per ton
J. W,

45

FARM No. 8.

Bounty, OXFORD.

Size of Farm : 400 acres arable, 300 acres pasture. Soil • Light
1 itonebraeh.
System of Farming : Cropping on five course and sheep feeding
or manure.

STATEMENT OF COSTS OF PRODUCTION THROUGH A
FIVE COURSE ROTATION, 1919 CROPS.

i Horse labour @ 6/- per day ; Man labour at average of 6/- per day.
Costs based upon average yields.)

iOOTS No. 4.

First Course. Roots fed off by Sheep.

£ s. d. £ *. d.
Reut and Rates 110

SEEDS HAY No. 3.
Third Course. Seeds Hay.

Rent and Rates

£ *. d.

J 1 0
3 14 3
1 10 0
5 0
3 0
1 0
13 0
2 6
5 6
3 0
3 0
10 0

Proportion of cost of fallows

Seeds, 20 Ibs. mixed seeds, @ 1/6...

Sowing and harrowing

Cutting, 7 acres per day

Carrying, 8 men, 1 boy, 5 horses, 7 acres per day
Thatching

Use of Implements...

General Expenses

Interest on Capital

Management...

Yield for 1919 : 12 cwts. per acre.
Average yield : 25 cwts. per acre.

£8 11 3

Manure —
Labour cost; only ... ... ... ]g Q
(Manure balanced by straw.)
4 cwts. supers applied 1120
~ feed, 21bs. <2> 2/6 50

WHEAT No. 7.
Fourth Course. Wheat.
£ *. d
Rent and Rates

£ i. d.
1 1 0
1 4 9
1 10 0

326
19 6
16 6
4 0
10 0
5 0
7 0
14 0

Cultivations —
2 ploughing, 2 horses, { acre per day 3 12 0
2 drags, man, boy, 4 horses, 6 acres per
day ... ... 12 0

Manure, share of fallows
Seed, 3 bush., @ 10/-
Cultivations —
Plough 1 16 0

2 harrows, 2 horses, 9 acres per day ... 40
2 rolls, 2 horses, 9 acres per day ... 4 0
Drilling ... ... g 0

2 harrows ... ... ... .. 40

2 drags ... ... . 12 0

Drill 5 0

Twice hand hoeing 170
Three horse hoeings 12 0

Harrow and roll in spring 40
Weeding 1 6

fledges, ditches, and general expenses ... 5 0
Use of Implements and Machinery ... 70
Fiterest on Capital, ® 5% r> o
anagement . 10 0

Harvesting

Threshing

Carting to Station

Use of Implements and Machinery
General Expenses

Total Cost £11 18 o

Interest on Capital...

Management

Estimated yield, 1919 : 9 tons.
Average yield : 15 tons.

NOTE. — The custom of the district is to charge the sheep with
12 per acre, irrespective of size of crop, the sheep being charged
with full cost of dry feeding. Farmers will let their turnips for
nothing if the taker will plough the land once and feed the sheep
with the usual quantity of concentrates. Sheep are regarded
mainly as manure distributors. The total cost of the roots, less
*2, ia then divided over the next three crops— thus i to barley,
I to seeds, and i to wheat.

Total Cost

£10 14 3

Estimated yield, 1919 : 16 bush, grain, 9 cwts. straw
Average yield : 24 bush, grain, 14 cwts. straw.

OATS No.' 4.
Fifth Course. Winter Oats.
£ f. d.
Rent and Rates

£ *. d.
1 1 0
1 8 0
1 10 0

359
19 6
16 6
4 6
10 0
5 0
5 0
14 0

Manure, 2 cwte. corn manure
Seed, 4 bush, @ 7/fi

Cultivations —
Plough 1 16 0

BARLEVT No. 5.

Second Course. Barley.

& ». d. £ ». d.
Rent and Rates 110

2 harrows ... ... ... ... ... 4 0

2 drags 12 0

Prese 2 6

Drill ... 5 0

Harrow and roll in spring ... ... 4 0
Weeding 1 6

Manure, none.
Proportion of root crop cost* 4 19 0
•i bash, per acre, @ 9/- 170
Cultivations —
Ploughing 1 16 0

Harvesting ...

Threshing

Carting to Station

Use of Implement* and Machinery

2 harrows ... ... ... ... ... 4 0

2 drags 12 0

1 press 2 6

Drill, 2 men, I boy, 4 horses, 8 acres
per day 5 0

£10 18 fi

Docking, etc 1 o

Estimated yield, 1919 : 24 bush, grain, 7 cwts. straw.
Average yield : 32 bush, grain, 12 cwts. straw.

•4 O fi

Harvesting —
Catting, 1 man and boy, 3 horses, 8
acres per day ... ... ... ... 4 6

MUTTON No. 2.
COST OF SHEEP FEEDING, OCTOBER, 1»13, TO MARCH, 1919,

£ *. d,
60 Sheep consume 10 acres roots 'in 5 months (151
days). Allowance for root crop ... ... ,., 20 0 0
60 Sheep eat 4 tons 1 cwt. cake, (& £20 81 0 0
60 Sheep eat 4 tons 1 cwt. hay, <a> £8 32 8 0
Labour for 21 J weeks, @ 22/- 34 10 0

Twine 8 6

Carting and stacking 6 0
Thatching 2 0

18 6

Threshing 16 6

Interest on Capital (£186)

4 10 0
4 10 0
4 10 0

Use of Implements and Machinery ... 10 0

Risk of Losses, <a 2$ %'

Total

£181 8 0

Total Cost £14 2 6

60 Sheep, -weighing 5 stone, bought in @ 62/-

186 0 0
181 8 0

HWmated yield, 1919 : 16 bash, grain, 6 cwts. straw.
Average yield : 23 bush, grain, 10 cwts. straw.
(Straw put against manure.)

NOTK.— It is clear that the fallowing makes up a large propor-
tion of the cost of barley.

60 Sheep sold, in wool, 10} stone, @ 12/-
Profit

367 8 0
369 0 0

£1 12 0

25831

L 3

46

FARM Mo. 0.

ON** YORKS (B. RIDING).
8iM of Farm : An average one of 3m i acres all arable.

Statement of ooKti of production through a regular rotation —
wheat, barley, turnip*, oaU and seed*, with sheep and cattle feed-
ing on turnips, cake and straw. Typical wold land farming.
Nothing sold except corn and meat. 1919 crops.

FIRST COURSE.

WHEAT No. 8.

Ploughing

Pressing

3 harrows

Rolling, 3 horses

Seed, 3 bush. ® 76 - per qr.

Farmyard manure, 10 loads at 6/3 per load

Cost per ac.

£ ,. d.

1 8 2

9 4

:, ,;

2 2
1 8 6
326

Manurial value of cake in same, 16} tons ® 48/- per

ton (*v cattle) £39 13 0

Carting and spreading manures - 0 0

Harvesting, threshing and marketing 373

Looking— thistles, docks, kc If 0

Rent and rates 176

Establishment charges 148

Interest, 6 % on £16 16 0

Management 15 0

Total

£17 7 7

Deduct for farmyard manure
, „ M. V. of cake

*. d.

15 7

3 o

18 7

Net Cost ... £16 9 0
Average yield— 4 qrs. per acre, 1 ton Straw.

SECOND COURSE.

BARLEY No. 6.

Cost per ac.
£ t. d.

Brought forward from wheat 18 7

Ploughing 1st 182

„ 2nd 112

Dragging, 3 timee • 11 9

2 harrow* 4 4

3 rolls 6 3

Looking 8 0

Seed, 3 bush @ 68/-- per qr 1 5 fi

Drilling 2 8

Manures, 1 cwt. sulph./amm., 16/9 ; 2 cwt. salt, 5/- ;

Mixing and sowing, 2/- 1 :i .*

Harvesting, threshing and marketing :i 7 3

Rent and rates 1 7 r,

Establishment charges 1 4 $

Interest on capital, 5% on £16 16 0

Management 15 0

Total Cost ... £14 19 7

Average yield— 4 qre. Grain. 15 cw.ts. straw.

THIRD COURSE.

ROOTS No. 6.

Ploughing 1st 28/2, 2nd 21/2, 3rd 21/2 ...

Dragging

6 rollings

Skimming

Drilling

Seed, 2 lb. 9 2/8

Manures, 8 cwts. slag at 3/6

3 cwts. supers ® 5/-

3 scuffling)*

1 turnip harrow

Hoeing

Rent and rates

Establishment charges
Interest on capital, 5% on £16
Management

Cost per ac.

£ t. <l. £ *. d.

• • 10 6

16 8

10 6

2 11

4 10

6 4

180

1 1 o

L' 9 0

13 U

1 6

15 0

176

148

16 0

15 0

Total Cost

£13 12 2

™. L

Charge to sheep

cattle

oaU

clover

NOT«.— Normally two-thirds fed off by sheep and one-third carted
off for cattle.

Average crop — about 12 tons.

MUTTON No. 3.

60 acres ttrnips 9 8 tons per acre to be fed to sheep.

Feeding period average about 30 weeks.-

Allowing 24 Ibs. per head per day, about 160 required.

£ ,. d.

Cost price of 160 sheep <£ £3 apiece I-" o o

50 acres turnips <f £6 per acre 300 0 0

1 man * 4 7/- per week 701

|lb. cake per head per day on average at £20 per ton]... 75 " u

Skins— 8 died ... ' 3 " n

Interest on £480 ® 5% for 7 months 14 « "

Management 60 0 0

Total
Deduct M. Y. cake— 75 cwts. <« 48/- per ton

Net Cost

£992 10 0

n 0 0

,*:'.is:t 10 it

162 sheep <S> average dead weight of 70 Ibs. = iu,640 uw. for]
: !<>«. = 1/10 per lb.

Leu wool, 18/ - per head. Net cost 1/7 per lb.

BEEF No. 2.

50 acres turnips ® 4 tons per acre fed to! cattle.

Feeding period average about 26 weeks.

About 20 cattle required.

A t. d.

Purchase price, 7j cwts. (a £ I per cwt 600 0 0

50 acres turnips ® £3 per acre I".'

lOlbs. per bead ]>er day of cake ® £20 per ton, 16} tons 325 0 0

1 man at 47/- per week, carting turnips, etc 61 2 0

Horse i time ® 2/6 per day 22 15 0 .

Straw, 160 acres® £1 per acre 160 •• '.<

(20 acres allowed to horses).

Interest on £600 <S> 5% for 6 months 15 0 0

Management 25 0 0

Deduct M.V. of cake ...
„ Farmyard manure...

Total

. £39
160

£1,358 17 0

199 0 o

0

£1,159 17

Probable live weight when sold — 10} cwt. each = 215 cwts. for
£1,159 17jt. = Cost per live owt.— 107/9.

NOTK. — £195 in all charged for farm manure against wheat, bat
£25 allowed for horses, etc.

OATS No. 5.

FOURTH COURSE.

Brought forward from turnips

n n n sheep
Ploughing

3 chisel harrows

4 rolls

Drilling

Seed, 4 bush. ® 60,'- per qr.

J cwt. sulp./amm

2 „ salt

Mixing and sowing

MM,

£ t. t
3 10

:i

i «
11

1

Looking

Rent and rates

Harvesting, threshing and marketing

Establishment charges

Interest, 5% on £16

Management...

1C

-
7

I

4
It
IB

Total Coat

£16 1 4

Average yield — r> qrs. per acre Grain, 1 ton per acre Straw.

>i:i'.DS No. 4.

FIFTH COURSE (grazed).

Brought forward from turnips

Seed

Sowing

Rent and rates

Looking

Establishment charges

Interest, 6% on £16

Management

Total

per acre.

£ * d.

1 2 2

2 10 0

4 0

1 7 6

10 0

1 4 8

16 0

15 O

£894

Feeding value for sheep on average, £5 10*. (5 sheep per acre
for 22 weeks @ I/- per week).

Farm No. 9- .

EXPLANATORY NOTES ON ABOVE STATEMENT.
1919 CROP PRICES.

tost of Man. Allow 4 productive days' work per week (Saturday
half-holiday, holidays, broken time, remunerative work, &c.)
Average standard wage — 44*. per week, i.e., 11*. per day.

.oet of Horse. Food only charged here.

£ *.

39 weeks house feeding .43 13

13 „ partly grass feeding 9 2

Food for year ...£52 15

Cost per working day, 4 days per week

Cost of man and 2 horses per working day ...

d.

1*

0

£1

5s. Id.
Is. 2d.

JOTE.— It is estimated that on an average wold farm of about 300
acres, the increase labour costs in 1919-20 compared with 1918-19,
is about £677 as follows :—

Wages increased on average by 11*. per week.
To get through work in shorter hours 1 i more men required.
» " » <i i, 2 ,, horses „

i.e. 10 men ® 11*. per week ......... 286 0 0

li „ <2> 47*. ., ......... 183 0 0

2 horses @ Id*. 2d. per day ......... 208 0 0

£677 0 0

AVERAGE AMOUNT OF WORK DONE PEK DAY.

Ploughing, 1st time, f of acre

„ 2nd „ 1 acre

Dragging, 4 horses, 1 man, estimated work 8 acres

Boiling, 2 horses, 1 man

„ 3 „ 1 „ 12 acres a day

Skimming, 3 horses, 1 man, 9 acres a day

Corn drilling, 2 horses, 2 men, 12 acres a day

Scuffling, 1 horse, 1 man, 3J acres a day

Turnip harrowing, 1 horse, I man, 10J acres a day
Hoeing turnips, 15s. per acre

Drilling, j of 1st time ploughing

Turnip drilling, 3 horses, 3 men, 10 acres a day

Harrowing, 3 horses, 1 man, 12 acres a day

Looking corn ... ... ... ... 8*. to 10*.

Foldyard Manure. Leading, filling and spreading, 4*.
per load for 10 loads

Threshing.

£ *. d.
Threshing machine, 3 10 0 per day (incl. 2 men)

Coals 16 0 „ „

10 men 5176 (incl. meals for above

2 men).
3 horses ... ... 15 3

Cost per ac.
£ *. d.
1 8 2
1 1 2
3 11

1 9

2 2
2 11

2
4
1

15
9
4

200

FARM No. 10.

County, HANTS.

Size of farm : 553 acres arable. 83 acres pasture. 161 acres
down.

SHEEP No. 3.

SHEEP ACCOUNT FOR 1918—1919.

Valuation of sheep stock at 29th September, 1918.

£ *. d.
296 ewes @ £4 17*. lid., 103 ewe tegs @ £4 8s. Gd.,

3 rams @ £6 5s., and 78 wether tegs @ £4 2s. 6d. ... 2,245 12 6

Value of hurdles, etc 129 16 0

Foods consumed 29th September, 1918, to 28th
September, 1919—

161 acres down land @ 7*. 3d. per acre
(rent, rates, etc.)

132 acres roots @ £5 9». 8%d. per acre

(At one-half estimated cost of growing.)

:58
724

310 7 10

47 acres catchcrops @ £6 12*. 2d. per acre

(At full estimated cost of growing.)

58 acres aftermath @ £6 15*. per acre 391 10 0

76 tons hay <g> £7 15*. per ton 589 0 0

34 tons straw @ 30*. per ton 51 0 0

58 tons 2 cwts. purchased cakes @ average of

£17 16*. Sd. per ton 1,036 2 4

8 tons 7 cwts. oats @ 53*. per qr. 115 12 1J

Labour. Wages of head and under shepherd for 1 year 143 63

Proportionate wages of boy, horse and cart attending

<S> 34*. per week 88 8 0

Man tying out hay 25 14 7

Hurdles. Cost of proportion purchased for year ... 22 17 0

Purchases of ram lambs, etc. Three ram lambs

<E £11 18*. Wd 35 16 6

One ram lamb @ £7 7* 770

General Expenses —

Cost of dipping (twice) and dips ... 9 12 0

Ointments and other veterinary expenses 220

Share of unremunerative work, marketing, etc. ... 600

Cost of marketing sheep and wool - t6 4 11

Total cost per day £10 18 9
10-11 acres per day

1

1

0
6

a

5

1

0
5

0

•o

0
0

8

0

6
3

Interest.
5% on valuation, £2,245 12*. 6d.

+ £129 16*.

... 118

15
2
13
16

3

0
4

8

Harvesting.
Men £1 per working day, fixed wage.
Catting, 4 horses. 2 men, estimate 10 acres per day
Twine (1 ball per acre, 20 balls 1 cwt.)
Stocking, gathering, raking, etc.
Horse raking, estimate 15 acres per day
Stacking, leading and forking, 9 men, 8 horses,
estimate 10 to 11 acres per day
Thatching, raking and drawing straw, including

Management. Proportion of farmer's salary ...

... 106

... 266
9

Lets manurial value cake and hay...
Total ...

Credits. Sales of lambs and other sheep.
76 tegs and 13 ewes, average £5 18*. 9-i. each ...
40 fat lambs, average £3 is. 6d. each
107 fat tegs, £5 6*. id. each

£6,540

... 178

5
19

04
2

£6,361

5

m

I

£

... 469

... 129
... 568

«.

1
0
17
0

17
9

18

d.

3
0

8
0

2
9

6

Delivering, 12 horses, 4 men, half a day

ESTABLISHMENT CHARGES.

90
20
50

100
9
9
6
50

0
0

0
0

10
0
0
0
0
0

0
0
0
0
0
0
0
0
0
0

Joiner's account, painting and repairs to carts, etc.

60 draft ewes @ £5 is. 6d. each

Sale of Wool, etc.
1,957 Ibs. <a 3*. 2d. per Ib.
15skins @ 4».9<Z. and 6 carcases se

Valuation at 28th September,
as at 29th September, 1918.)

Flock, hurdles and accessories

... 313

Depreciation on horses (10)

309

Workmen's compensation insurance

nt to butcher at 26».5rf.- 11
1919 (on same basis

2,289

Upkeep of driving pony and trap — share

For 300 acres £371
per acre ... £1

10
4

0
8

Interest on capital — on a basis of £16 per acre capital
annum.
Management. 4300 allotted 15s. per acre, to land.
£50 to sheep, £25 to cattle.

@ 5

'. '(

per

Total
Deficit

£4,091
£2,270

•1
1

4

£6,361

5

10i

Li

FARM

LANCASHIRE.
System of Fanning. Mixed.
OATS No. 6.

COST OF GROWING 17

Mo. 11.

ACRES OF OATS.

Rente £1 l«*. 34. per acre

Batesf)4* 1J4. per acre

Artificials. 4 cwt. to the sore of a mixture of salt,
sulphate of ammonia, boom, and super phosphate

06*. per cwt.

ii,H bag* Scotch AbundaaotMldtttaf) 88l
Tillage*.

17 acres, oon«i«ting of S fields, 7) and 9J acres,
7J barn field, after leys, 1 man and 2 horwex

ploughing. 1 day

1 man ani 1 boy and 3 hones ploughing 111 days ;

1 man X*., 1 boy 3*. 64., 1 hone 3*. 44., 14 days
9) acres, corner field, after green crop, 1 man and

2 horres, 1 day, harrowing and grubbing headland
ready for ploughing, &o.

1 man and 2 hones ploughing 8 inches deep,
II day. 9 14*. 84

1 man and 2 horses harrowing onoe over before
sowing 2 days @ 14*. 84

2 men and 2 hones sowing 2} days (1 man <8> 8*.,
1 man A S». 64., 2 hones ® 6*. 8d. = 2(1*. 24. ...

1 man. 1 boy, and 2 horses harrowing and rolling
after sowing, 2 days (1 man @ 5*. 64., 1 boy
0 3*. 64., 2 hones <S> 6*. 84. = 15*. 84. per day)...

H arresting.

S men and 1 boy cutting roads round and laid
corn out, 4 days <g> 22*. fid

3 men and 1 boy and 2 hones, 1 day @ 22*. 64. and
6*. Hrf

5 men, 1 boy, and 2 horses. 2) days (3 men anil 1
boy <» 22*. 6d.. 2 men <8> 14*., 2 horses <S> 6*.8<f.
= 36*. 2d.)

4 men, 1 boy, ami 2 horses, 4 days (3 men and 1 boy
• 22*. 64., 1 man <3> 22*. 64., 1 man ® 7*., 2 horses
@ 6*. 84. = 36*. 24

3 men and 2 horses 4 days cutting laid corn with
mowing machine (3 men (a> 19*., 2 horses <S> 6*. 84.
= 25*. 64.)

Hen's overtime during cutting, SJ hours (3) 2*. 34.
(S men <g> 94. per hour per man)

Threshing.

Hire of machine. 3J days ® £5 15*. per day

Hire on extra men and own men

Extra feeding of men (estimated)

Marketing.
Carting oats to station, 1 man and 2 horses, J day

2_ men helping to load

i over selling ... ... ... ... ...

Use of machinery and depreciation, &c. (S> 5*. per ac.

General expenses, including hedging, dock picking,
stone picking, *o. (1 man and 1 boy picking, 2 days,
1 man and 1 horse carting away, J day, 3 men and
1 boy hediring and brushing, 2 days)

Proportion of cleaning and manuring carried for-
ward from root crop on 9) acres *> :)•)*. per acre ...

Interest on outlay

Allowance for management

Summary.

Beat

Rates

Artificial!
SMd

Tillage! '.. '.'.'. '.'.'. '.'.'. "'.

Harvesting

Threshing

Marketing

Depreciating and machinery '

General expenses

Interest on outlay
Allowance for management

1918.
£ *. 4.
HO 5 0
3 10 1J

20 8 0
41 Iff 0

14 8
II 16 6

14 8
8 1 4

1 9 4

2 10 5

1 11 4

£26 18 3

4 1C 0

j 1 1 -i

5 7 11

748

520
18 41

£31 7 6

••••

7 4

2 0

10 0

lit 4

8 17 8

14 5

7 10

17 0

30 6 0

3 10 1}

20 8 0

41 1C 0

26 18 3

24 12 It

81 7 6

19 4

450

:t 17 8

14 S 0

7 10 0

170 M

Cost per acre £1.1 6*. 94.
Medium loam. 7 acres very stiff loam.

Seed got in grand condition, March 14th. Good summer and an
exceptionally good crop of oats. Very bad harvest for getting,
weather continuing wet and rough until corn was mostly shed and
very bsdly laid.

9) acres after root crop, which was after corn crop, before corn
being clover j 7J acres after 2 years clover crop before corn.
Threshed 118 0/168 hag* of oota ; 6( bag* badly spr t £ *. 4.

and weathered, w>ld 37 ® £1 per bag ...... 37 o 0

Used rest for cattle ............... 27 0 0

64 bags made Government price, 24*. 6d. ... 66 3 0

WHEAT No. 9.

COST OF UBOWINU 4 ACRES OF WHEAT

LEY (i! YKARS).
Rent £1 16*.S4.per acre 9 41 16*. 34. per acre, 4 acres

Rates » 4*. Ijrf

i ton of ivgric. salt ® £2 per ton

4 cwt. of sulphate of ammonia <e> £16 per ton

6 ton 18 cwt. of lime

Seed.

* toff* t'ia Ibs. of seed wheat (k. 48*

Tillages.

Wheat grown after 2 years leys. Firstly skimmed,
3 or 4 inches, allowed to stand 6 weeks, then
crossed ploughed, 10 inches to 11 inches deep.
Applied lime and then sowed wheat. Salt and
sulphate applied in spring.
A/o. on tillages. Man and 2 horses skimming,

4} days at 14*. Hi

1 extra man to lead hone for headlands ) day
Cultivated turf, 3 days, i man and 2 horses ® 14*.8d.
Cross ploughing, 5 d iys, 1 man and 2 horses (* 14*. 84.

1 extra man ) day for headlands

Harrowing and sowing wheat, 1 man and 4 horses',

1 day ® 14*. 84

man and 2 horses ® 12*. 24

man following drill

man sowing and mixing sulphate and salt, 1 day
man and 2 horse? harrowing ^twioe over), 1 day

man picking dock, 2 days

man and 1 horse rolling, i day

Carting and putting out on field truck of lime, 'A im-u
and 3 horses, 1J days, 1 man and 2 horses, 1J days

'a' 14». K4

man and 1 horse, 1 J days (&> 81. 10-'.

man helping fill, &c. ...
' men spreading lime 1 day
man and 1 horse harrowing in spring J day
man and 1 horse rolling in spring J day ...
man trimming hedges and trees round field 3 days
men and 1 horse ® 11*. 44., carting brushing!
away, 1 day ® 6*. 64

Harvesting (men overtime.)

Cost of cutting, 1 2 hours (a :<„.

3 men and 2 -lads cutting round and cutting laid

parts, 1J days ® 22*. 64

1 horse in reaper, J fa 3*. 44. ...

3 men and 1 lad cutting one way with binder and

2 horses, 1 i days, and setting up, men @ 22*. 6d.
Horses @ 'At: 44

4 men and I lad carting wheat to stackyard and
stacking, S horses, 1 day, men <S> 28>. 64

Horses <& 3*. 44

Threshing.

Hire on machine for 1 day

Extra men with machine, 4 men 1*. per hour, 2*.
extra ... ... ...

Own men

Food, 4o

Carting wheat to station, 1 man anil 2 hones, J day...

Expenses over selling

Use on implements, machinery and general expenses,

5*. per acre

Interest 011 average outlay

Allowance for management

SUMMARY.

Bent

Rates

Manures, ic.

Seed

Tillages

Harvesting

Threshing

Marketing

General expenses

Interest on outlay

Management

AFTER
£ t. ,1.
; 5 o

n;

1 0 0
:< 4
8 10

:; r, ,i

••

240
3 13 4

1 2 0

13 3

8 8

II 0

7 4

6 1

hi -

1 8 6
10 0

£10 1

^^^—

14

10

760

16 6

12 14 0

9 12 0

17 14 10

668

10 1 8

1 4 8

1 0 0

3 10 0

400

Only alpont 4 tons of straw fit for salp.

£130

Cost per acre

Deduction proportion liming costs

Net cost per acre

Soil consist* of medium loam.

Seed got in, in |ierfect condition, good summer and

crop everything that could !«• desired.
Very bad harvest, started cutting on August 2Ut ami

finished carting on October 16th.
All stocks badly spoilt, corn unfit for market.
Threshed 12 qtrs. of wheat or 3 qtrii. per acre.

Wheat realised (for hen corn)

Straw only fit for bedding.

Crop for two years previous was clover, before that

corn after green crop.

P.S. — This oust does not include carting wheat
station to field.

49

FARM Mo. 12.

tint a, OXFORD.

Size of Farm : 700 acres. Arable 416 acres. Pasture 284 acres.

Soil : Sandy loam.

System of Farming : Corn growing and Meat production.

DRSE LABOUR.— No. 4.

Average No. of Horses regularly at work : 10.

COST OF KEEPING EACH HORSE FOR YEAR 1918-19
•d*.

bush, oats per week, all ye.ir <g> 6<.
per bush.

10 Ibg. hay per day, Nov. to May
(30 weeks) <S> It. 9<Z. per cirt

i razing from Nov. to May <S> It. per wk.

„ „ May to Oct. (26 wks.) <»

4*. per week

£
31

d. £

J.

4 0

5 4
f. 0

4 0

oes and Shoeing.

new seti per ann. @ St.
5 removals, &c. „ 3*.

44 19 4

mess

ble Equipment ...

ible Rent, Rates

terinary. Expenses and Medicine ...
neral Expenses and supervision
preciation. 5% on average value £12.~<
erest on Capital 5% on „ ,. „

2 17 0

1 5 0

10 0
I 0 0
1 0 0

10 0
650

650
19 12 0

Total Cost £64 11 4

To credit for manure. Horses out at nights all year round.
Average number of working days per annum... L'.">.">
Average cost per horse per working day ... fi«.

!EF Xo. 3.

10. of Cattle to which costs refer : 8

lass of Cattle „ „ „ 2i years old, S.H. bullocks.

)ate of Purchase : 8th October, 1918.

)ate of Sale : 7 on 15th July, 1 on 28th July, 1919

COST OF PRODUCTION OF 8 FAT CATTLE.

& I. d. £
rchase price 240

ids.

COST OF PERMANENT GRASS PER ACRE.

a) 1 2 weeks, Oct. to Dec.
Grass <S> It. per week each 4 16 0
Hay, 71bs. per head per day, £7 15*.

*) 17 weeks, Jan. to April.
Average daily ration per head :
St raw chaff, xlbs. 68owts. ® li.Kd. 620
Hay, 8)bs. 68 „ IS> 7t.9d. 26 7 0
Roots, r,olbs. 425 „ @ U6J. 31 17 6
Cakes & meals, 41bs. 34 cwts. d> 18*. 30 12 0

!•) 1 1 weeks, May to July.
Grass <S> 2t. 6rf. per head per week ... 1100
Cakes, 41bs. per head per day @ £18 19 16 0

tour.
2 weeks, man @ 35*. per week, 2 hours
daily 5 13 0

7 weeks, man @ 35*. per week, 20 cattle
full time . . . 11 18 0

1 weeks, man <a> 40*. per week, IIHI

i M fi n

it and Rates. Buildings rated @ £80 lOx. charge...
.How for 2 weeks extra for 1 bullock

400
14 0

500

Brest on capital, 5% on £240 for 9 month* ... ...
0% on £180 for « months

900
4 10 0

5 0 0

Total Cost
Manure made in yards put against litter.

£433 6 0

e Weight of Cattle sold, 98 cwts. and 2 Ibs.

7 sold G> HO*, to H3*. per cwt. L.W. ; 1 @ 1*. \d. per Ib. D.W.)

Net cost per live cwt., 88*. id.

I.— All the above cattle throve well, so that no allowance has
been made for deaths or " screws."

Rent

Rates

Thistle cutting
Hedging
Ditching
General expenses

Allocated thus :

11 weeks, May to July, @ 2*. 6d. ...
10 ., July to Sept., @ Is. id. ...
13 „ Oct. to Dec., @ lOd. ...
18 ,. Jan. to April, @ 3rf.

£ .«. d.

200

5 0

5 0

3 0
2 6

6

£2 16 0

1 7 6

13 4

10 10

4 6

£2 16 2

HOOTS No. 6.
Previous crop : Oats.

AVERAGE COST PER ACRE OF 1919 CROP.

Rent

& X.

2 13
1 11

10
2

4

2
3
15

a.

4
0

6

7

6
0
6

0

£ ».
1 4
5

3 6
11

6 2
3
7
12
6
1 0

,1.
0
0

6
3

5
0
0
0
0
0

Rates

Manure.
12 loads per acre @ 10*., Filling, 5». ;
Tipping, 2s. ; Spreading, 3s. ; Boy, St. ;
charge half

Seed. 3 Ibs. <S> 3*. 9d
Cultivations.
Ploughing 4 times with 2 horses f acre

Labour for same ...

Dragging, 4 horses, 3 times, 7». 6d , man

Rolling twice, 2 horses 2*., man Id. ...
Three harrowings, 2 horses, 3*. man,
I*. 6rf

Drilling, 2 horses 1*., man and boy, 1*.
Horse-hoeing, twice, man and horse ...
Hand-hoeing, once

Broken time ... . .

Total Cost
sheep.

General expenses, hedging, ditching, ice.
Interest on capital ...

Management

To be fed off on ground wil.h

13 17

— ^-^~

2

WHEAT No. 10.

Previous Crop : Oats.

No. of acres on which statement is based : 35.

AVERAGE COST PER ACRE OF 1'JIU CROP.

a «. <i. £

1

Rent

Rates

Manure.

12 loads per acre at 10*. per ton.
Labour : filling 5*., tipping 2«.,
spreading 3*., boy driving 2s. 6d.
Charge half

Seed. 2J bushels @ 90*. per qr.

Cultivation.

Ploughing, 2 horses, 3 roods per day ...

Man for same

Dragging, horses 2*. 6d., man and boy 1*.

Drilling, 2s., 2 men and boy 1*. 6d.

Two harrowings 3*., twice in Spring 3*.

Rolling

Weeding 3*.,hedglng and ditching 4t.6d.

Harvesting.

Binding l.<. tid., string, (w., man Is.,

stacking 2s. ...

Carting and stacking

Thatching 2*. 6d., straw, Ac.. 5j*.

10 6
9 6
7 6

Threshing

Carting to station, 4 miles...
Broken time...
General expenses ...
Use of implements ...
Interest on outlay ...
Management

A
o

3 ti 3
1 5 4

2 4 10

1 7 6

1 4 6

4 0

3 0

7 6

7 0

a o

1 0 0

£ia 7 11

Average yield per aero : 24 bush, grain \ ,

15 cwts. straw/" 19'
The 1918 crop would average 32 bush, grain 1

10

FARM No. 13.
(\m*ty. BERK

DISTRIBUTION OF BENTS AND RA

Church Farm

Glebe

Spanhalt Field

£ .. ./.

3<;» U ii

1'.' 0 0

34 0 0

*4i3 o o

ToUl Rent* and Rotes ... £4.'.i 16 11

Kitiiiiat«d value of farm house 20 0 0

cottage* 27 12 0

", „ farm buildings ... 20 0 0

£67 12 ii

Total acreage. 357 Consisting of :—

150 acres arable apportioned rental 16*. per acre.
207 acres pmture „ ,. -2">*. 8<i.

HORSE LABOUR No. 5.
COST OF HORSE LABOUR for year April 30th, 1918—1919.

Grazing, 16 acre*, summer period,

6 months — rent @ 25s. 8rf

Rolling and harrowing same @ 5*. per

£ *. rf.
20 10 8

400

A *. d.

Fencing, nails, wire, etone picking,
thistle cutting, ditching, draining
@ 8/

16 acres of aftermath @ 8*. per acre ...

4 tons of hay ® £T 10*. per ton

1 i cwt. et'aw chaff (S> 70*. per ton

15 qrs. oats @ 60* per qr. (or equiva-
lent foods)

Winter Period, 6 months.

15 tons hay @ £7 10*.

3J sacks of oats per week = 91 sacks
50*. per qr

558 Ibs. straw chaff per week=6'81 tons
fa 70*. per ton

490 Ibs. root* per week=6-7 tons @ 30*.
per ton

6 8
6 8

37

30

2

6 8
0 0
9 0

37 10 0

107 10 0

113 16 0

23 17 0

8 11 0

Cost of keep for 7 horses £360 18 8

Cost per horse per annum

Other costs per hone.

6 sets shoes (8 8*., 4 removes @ 1*. ...

(increase on pre-war period 200 %)
Average cost of harness, upkeep and

replacement

Stable utensils and sundries

Veterinary attendance and medicines
Depreciation : value of horse £100,

depreciated 15 %

Rent and rates of stable £1. General

expenses 10*

Interest on capital. Horse £100,

harness £16 (i 5%

Estimated cost of litter £2 per hone ...

2 10 0

6 0

8 0

16 0 0

1 10 0

6 16 0

200

£81 5 3
4 10 0

£76 15
£1 !•

Estimated value of manure

Total cost per horse per annum

it »i week
Average days worked per week 6. Cost per day 6*.
Average hours per day 7j.

MANGOLDS No. 1.

COST PER ACRE OF GROWING M \NGOLDS IN I'.ns.

£ *. d. £ .«.

Kent and Rates 16

16 tons of farmyard manure at 10*. ...

Carting and spreading 1 15 0

Proportion charged I

5 cwt. basic slag @ 75*. per ton

Proportion charged |
1 ) cwt. sulphate of ammonia '« 1 - .

6 Ibs. seed * 2*. 3./. per Ib.

1 ploughing at 25*. and 2 at 20*.

2 dragging and cultivating @ 6*.

1 rolling and 1 harrowing at 2*. 6d.
Drilling, harrowing and rolling

2 horse hoeings @ 6*

2 hoeings and singling

Pulling and cleaning

Carting and pitting

Implements, allowance for repairs, etc.
General expenses, including broken
time, nnrcmunerative work, etc.

Interest on capital

Allowance for management

Proportion of cleaning costs carried forward

Cost per acre

950

is U

Number of acres 7. Boil stonehrash.

The plant was a bad one owing to the difficult spring, anil tl
crop further suffered through inability to hoe at the time requin
on account of shortage of labour. The yield was about 1 • t-i
An average crop would be about 1 7 tonr.

4 12 6

12 6
1 7 0

13 6
360

10 0

5 0

7 II

12 0

1 13 0

1 8 0

1 10 0

1 0 0

1 0 0

11 6

16 0

£20 8 0

10 0

SEEDS HAY No. 5.

COST PER ACRE SEEDS HAT, 1918.

21 acres of hay. Clover 10 acres. Mixed seeds 11 acres.

For one year only. Seeds sown in I'.M 7.

Clover was preceded by wheat in KM 7.

Mixed seeds „ < •'- .,

Both wheat and oats received slag and sulphate of ammonia in 19:

£ *.

Rent and rates per acre 16*. for 21 acres 16 16

Cost of seeds

Sowing 10 acres 6*

Drilling 11 acres 27*.

Rolling. Heavy roller, 3 horses, 3 days £3 12*.
Harrowing £1 16*.

Rolling seeds 1918, 2 horses, 3 days

.•picking

3 days cutting, 2 horses (including overtime)

Turning, side raking, raking,ciittingc«rners,ouUide, etc.

Carting, 6 horses and 8 men, 2 days <8> 7*. 6d

Thatching 2 ricks, 20 square <R 1*. '.'</

1 ton straw

Hick pegs, string, staddling, water cart

Carting to station <>

General expenses, including broken time, unremnnera-

tive work, etc 21

Interest on capital ...

Management <S> 15*. per acre

7 1

1! II
0
7
0
0

15
0

10
0

0

4

Total Cost £H<> :

Cost per acre r> 13

Yield per acre, 23 cwt. Soil stonebrash.

NOTE.— 11 acres was damaged by weather. The plant was got
consequently allowance should be made for the ra-
in which the plant fails or is defective, amounting probat
to

MILK No. 3.

COST OF PRODUCTION OF MILK.

May to September, 1918. Five months.
Average number of cows in herd. :t:i.
milk, W.
Average value per head, £45.

Foods.

48 acres pasture @ 52*. per acre
Unconsumed Oct. 1st

£ *. d.

121 16 0
10 0 0

114 16 0

i ;. o o

12 d U

Manure, carting and spreading

Rolling and harrowing (S> 5*

Ditching and draining, fencing, nails,
rails, wire, stone picking, thistle
cutting 20 ii

res Aftermath <8> 8* ..........

15 tons Slag (8 80*. ... £60 0 0

50 tons Farmyard manure

@ 5» .......... 12 10 0

Hil 16

Jth credited to grazing ac-

count ......... 72 in ii

Rolling, harrowing, ditching, etc. (pro-

portion charged ............

20 0 0

1 3

10 0 0

£19 18 0

Fodder, green crops and roots

Cakes and meals

Labour

Depreciation on cattle

Rent and rates of buildings

Coal, veterinary and medicines, deprecia-
tion and upkeep of plant, insurance
and sundries

Keep of bull

Delivery

Interest on £2,000 ® 5% for 5 months...

Management, 21 weeks <a 80*.

Manurial value Jth £88 expenditure on

cake

12 calves 3 days old @ 30*.

Total Cost

Amount of milk produced 1 1,300 gallons.
Cost of production, per gallon, 1*. 2'43<i.

39 1

(in 4

97 5

i<>:< 14

:, a

44 13

1 5 ''.

21 0

41 13

:il 10

712 S

14 13 4
18 0 0

51

Farm No. 13 — continued.
tober to April. 7 months.

erage number of cows in herd 14.
„ .. in milk 35.

erage value per head £45.
)ds.
'odder, green crops, roots ..

Jakes and meals

Irazing and aftermath

K>ur

jreciation

it and rates of Buildings

tl, oil, veterinary and medicines, de-
•reciation and npkeep of plant, insurance
ad sundries...

spot bull

ivery

erest on £2,<>00 <ffi 696 for 7 mouths ...
nagement. 31 weeks @ 30*

Calves <y 30*. 3 days old

expenditure on cake, mannrial value ...

£ i. d.

& i. dt

609 1 0

286 0 0

30 0 0

174 18 0

191 13 0

700

62 5 0

21 4 0

37 0 9

75 16 8

46 10 0

£1,541 8 5

31 10
47 13

3 4

Total Cost ... £1,4(!2 .')

Amount of milk produced. 13,030 gallons.
Cost of production per gallon, 2/2'93d.

erage daily yield of whole dairy : —

4 cows 7 winter months ...... 1-4 gallons.

1-75

average number in milk

5 summer months ... ... iMM

average number in milk ... iMll ..

8 adjusted shows an average yield per cow per ann. of 633 gals.

TE. — The yield of 638 gallons per cow here indicated, is far
teyond that of an average herd, and is primarily due to a
areful selection of heavy milking cows. It was also in-
nenced in the summer period by the abundance of grass in
n this particular district. It is obvious, therefore, that the cost
if production in the case of an average herd is much higher
ban in this particular instance.

DETAILS OF FEEDING AND LABOUE COSTS.

Foods — (a) Summer.

I to 4. Rations, 121bs. hay, 121bs. straw, chaff 50 Ibs. Mangolds
8 „ 12 „ 6 „ 6 „ „ 25 „

12 tons Mangold fed on grass in August.

2 „ hay fed to down calving and sick cows.
ledding and litter £4 for period May to Sept.

otton cake principally consumed. Amount used as stated.
Grazing : Grass land charged above average rental, as it is
much superior to arable land.

Winter.

•ing 7 months consumed 20 tons turnips @ 25*. per ton, 70
ons mangolds @ 30*. per ton.

litter used valued at £20.

four months, Oct. to Jan., the hay and straw chaff averaged
er head per day. Hay, 'Jibs. <S> £7 5*. per ton. Straw and
baff, 91bs. IS £3 10*. per ton.

3 months, Feb. to April. Hay, 12 Ibs. per cow per day.
traw chaff, 12 Ibs. per cow per day.

ount shown for cakes, etc., is what was actually used and
muisted of grains, nut cake, soya and cotton cake.

Labour — (a) Summer.

rman 33*. per week, J time charged in summer £1 6
milkers 33/4 „ i „ „ 2 10

ry work 2

I't time delivery milk and attendance on horse 10

Winter,
rman, whole time... ... ... ...

pken, half time
ry help
ivery of milk

39*. per week
30*. „
34*. .,
2/6 „
10*. „

115/6

3 Depreciation —

In the summer, 1918, I was replacing Shorthorns by pedigree
Friesians, I have however assumed a value per cow of £45
ordinary commercial value, and placed depreciation as over.
The figures are based on the average of 100 cows over a period
of 3 years, 1912-3-4, amounting to about 16'5%.

4 General expenses —

Insurance £10. Veterinary £15. Coal, towels, oil, brushes, cloths,
etc., £15. Medicine £4. Lime, upkeep yards, roads, £15.
Stationery, stamps, wires, account books aud sundries £6. Milk
record £4. Market travelling and out of pocket expenses £22.
Depreciation of plant and upkeep £15 18*. This sum of £10d 18*.
is allocated to the two periods.

5. Delivery —

Keep of horse (excluding labour attendance) shoeing- and
depreciation of same, also cart and harness.

6. Capital —

Summer Period.

Winter Period

£
1,900

0 0

£ i d.

33 cows <g> £45 ... 1,485 0 0 44 cows @ £45

1 bull ...... 50 0 0 1 bull

Milk— horse and cart 90 0 0 Milk— horse and cart 90 0 0

Plant and equipment 200 0 0 Machinery aud equip-

50 0 0

Working capital and
sundries ......

ment

20°

175 0 0 Working capital and

sundries ... 280 0 0

£2,000 0 0

7. Basis of Manurial value — £ of cakes consumed.

£2,600 0 0

FARM Mo. 14.

County, SALOP.
HOESE LABOUR No. 6.
Number of Work Horses 7.

AVEEAGE COST PEE HORSE FOE 1918-19.

Food. Winter. 30 weeks.

14 Ibs. crushed oats per day @ 60*.

perqr 21 17 6

161bs. clover hay per day @ £7 15*.

per ton 11 12 6

61bs. straw chaflf;per day <a> £2 per ton 126
81bs. roots per day @ 25*. per ton ... 18 9

Summer. 22 weeks.

71bs. crushed oats per day 806

Grass <S> 5*. per week 5 10 0

49 1 9

Shoes and Shoeing. 6 new sets @ 10*...,
6 removes, &c., @ 4*.

Harness

Stable Equipment

Stable, rent, rates and repairs
Veterinary attendance and medicines ...
Depreciation. 10% onaverage value, £ 100

Interest on capital, 5%

Supervision and general expenses

4 4

2 10

15
10

1 10
10 0

5 0
10

£74 0 9

No. of working days, 240.

Average cost of working day, 6*.

Cost of horseman, 8th May, 1919, onwards, 8*. Gd. per day.

Previous to that day, 7*. 6d. per day.

FARM Mo. 18.

, LANCASHIRE.
SiM of Farm : 300 acre* arable. 27 aorei pasture.
Soil : Mostly good loam in high condition.
System of Farming. Cropping. Practically everything sold off.

OO3T8 OF FOUR COURSE ROTATIOX— 1918.
Hone* taken 0 105. and horseman 9 10*. per working day.
Labourer! fl} 9*. per working day.

FIRST COURSE— Potatoes.
POTATOES.— No. 4.

AVERAGE COST OF GROWING 62 ACRES— 1918 CROP.

Rent and tithe*, £2 13*. 4rf., Rates, 61. Krf.
Manure.

15 ton* dang if) £1 (purchased)

Carting and applying

Knocking manure and sowing arti-
ficials

3 cwts. mixed artificial!)

Seed. 15 owte. @ 10*

Cultivations.

Ploughing twice

Cultivating, harrowing, rolling, etc. ...

Drill and cover up

Cutting, carting and planting ...

Scarifying twice

Ploughing up

Harrowing, drill harrowing and
rolling

Weeding

Harvesting.

Digging, picking and patting into
carte

Carting and pitting

Winter covering

Straw

Marketing.

Dressing

Carting to station

Straw for railway trucks

Use of hampers and boxes

Wear and tear on implement* and

machinery

Cleaning hedges and ditches

Cost of lime dressing I of 91*. per acre

Interest on Capital— 5 %

Management

A ». d.

A I. d.
2 19 10

ia
i

o

12

ii

0

19 6
7 10

0
12

2
17
10

17
17

12 5 0

Total cost

Lftt unexhausted manure...
Share of cleaning costs ...

700
1 0 0

4 2 6
51 10 10

2 15 8
1 7 0
1 10 0

£57 3 6
800

d.

Net cost ... £49

Average yield 1918 — 6 tons 17 cwts. ware and seed.
Average yield over 7 yearf — 7J tons and Feed.

SECOND COURSE— Wheat.
WHEAT.-No.il.

AVERAGE COST OF WHEAT PER ACRE AFTER
POTATOES.— 1918 CROP.

£ i.
Brought forward from potatoes

Rent, rates and tithes

Manure. Average cost of mixture per

acre

Seed. 3J bush, (g lU/.and dressing )»....
Cultivations.

Harrowing after potatoes

Ploughing...

Harrowing

'Sowing

Harrowing

Harrowing and rolling in spring

Weeding

3 6

i t. d.
800
•2 lit HI

5

1 15

6

7

5

15

16 0

Harvesting.

Opening out, cutting and twine
Stocking and setting np

i 'arting and stacking

Thatching and materials

Threshing and weighing np

Loading and carting to station

Loading and carting straw to station ...
Wear and tear of implements and

machinery

Hedging, ditching, etc

Lime, I of 94*. per acre

Interest on Capital— 5 %

Management

Total cost ...
Ltu unexhausted manure

£17 11 10

16 0

6 0

0 0

10 0

ll 0
00
7 0
7 6

:t in o

15 0

7 6

1 :, s

is o

1 0 0

£i;i; 13 e

3 10 0

£23 3 6

Net cost

Straw to be credited at 13 per ton.

Average yield 1918 — 11 bush, grain. 32 owts. straw.

Average yield over 7 years — :i<5 bush, grain. 2» cwts. straw.

THIRD COURSE— Oatt.
OATS.— No. 7.

AVERAGE COST PER ACRE OF OATS AFTER WHEAT-
1918 CROP.

Brought forward from wheat ...
Rent, rates and tithes .........

Manure. Average cost of mixture ...
Seed. 5 bush. ® 50*. per qr .......

Cultivations.

Ploughing...

Harrowing and cultivating ......

Sowing ...............

Harrowing ............

Rolling ...............

Weeding ...............

d.

& i.

:t lit
219
1 5
1 11

1 15
1 12

7
5

Harvesting.

Opening, cutting and twine ...
Stocking and setting up
Carting and stacking
^Thatching and materials

Threshing and weighing ...
Loading and carting to station ...
Loading and carting straw

Lime, ', of '.'!< per acre

Hedging, ditching, etc

Wear and tear of implements

machinery

Interest on capital — 696

Management

15 0

4 0

0 0

10 0

and

Total cost

4 6
£13 12

•2 V

•2 (I

6

7

IS
7

i a

10

i o

£22 3

Straw to be credited at £3 10*. per ton.
Average yield 1918 — *>8 bush. gra:n. 112} cwtp. Mraw.
Average yield over 7 years — .16 bush, grain. 27 cwts. straw.

FOURTH COURSE.— Hay.
SEEDS HAY.— No. 6.

Rent, rates and tithes

Manure and sowing — average oo<t

Seeds

Sowing, harrowing and rolling

Chain harrowing and rolling in Spring

Mowing twice

Turning, raking and cocking-, two cute
Loading, carting and stacking, two cuts
Thatching and dressing stacks, two cute

Marketing — Lifted from stack

Hedging, ditching, etc....

Use of machinery and implements

Lime J of 94*. per acre

Interest at 5%

Management

10

15

6

Total cost

£i:s

Average yield, l(.tlf<— 45 cwts. (two cu s).
Average yield over 7 years — 50 cwte. (two cuts).
NOTE.— This is an example of the very highest class of farmii
full advantage being taken of the good markets available I
all crops.

FARM No. 16.

t 'aunty. BERKS.

HORSE LABOUR.— No. 7.

AVERAGE COST OF KEEPING A HORSE FOR TKAH
1918-19 (based on 26 horses).

£ *. d. £ *.
Foods.

Gate, 1 21bs. per day @ £ 1 7 per ton, 52 wks.
Bran, 21bs. „ @ £H „ 82 „
Hay, 241bs. „ @ £7/16 „
Chaff, 71bs. „ @£2 ,, ;'-2 „
Grass, 6«. per week for 20 weeks

Shoes, 8 sets <a> 12*. (inc. removes)

Harness

Stable equipment

Stable, rent, rates and repairs ...
Veterinary expenses

Depreciation

Interest, 6 % on £12(1

General expenses and supervision

a

1

n

2

16

0

18

12

0

1

8

II

B

0

0

1

16

0

2

10

0

15

0

10

0

1

0

0

3

0

0

6

0

0

10

0

l-.ll lit

lit 1

£80 0

Average No. of working days, 230.

Average cost per working day, It.

Average cost of horseman, 7*. per day.

FARM Mo. 1?.

wnty, CHESHIRE.

870 Acres. 350 are arable. 20 pasture.
Boil : Good black lan.l.
Farming on 4 course system.

>TATOES No. 5.

COST PER ACRE OF POTATO CULTIVATION 1918.

jnt of land, rates and insurance*

illowing and ploughing of land for potatoes twice

tting and cleaning of fences ani ditchings

tons of farm yard manure 15*. per ton
owt. sulphate of ammonia and 4 cwt. super,
pplying manure to land

ewt. of seed potatoes <S> lOi. 6il. per cwt

ling and sprouting potatoes

arrowing of land previous to cultivation

Itivation of land twice over

arrowing of land twice over

rilling of land for planting

ting out seed
anting of seed

iTering up after planting

ij hirrowintf drills down

Krifying twice through

oeing and cleaning ... ... ... ... ...

illing up twice over after

ne pair of horse* with man and digger lifting

icking Potatoes, 28 persons <S> 6*. per day— 24 acres
per day

wo men loading into curu

irting to hog H tons per acre @ 3*. 6d.

rawing and hogging fc> 6*. per ton

reesing out of hog, 8 tons <S> 7*. per ton

rting to raili 3*. 6d. per ton

ipairs and renewals and depreciation of implements

ineral expenses

terest on capital o%

anagement

Leu proportion mannrts carried

forward 700

Lett proportion cleaning cost*

carried forward 100

£ t. d.

2 19 10

2 10 0

17 6

15 0 0

2 1 6

2 6 K

990

1 0 0

3 0

16 0

6 0

10 0

6 0

10 0

10 0

3 6

16 0

16 9

1 0 0

15 0

376
14 0

1 4 6
280

2 16 0
1 8 0
1 10 0

10 0
1 10 0
1 5 0

59 9 7

800
(51 9 7

Average yield of 8 ton* per acre teed and ware on 90 acres.

TOEAT No. 12.

COST OF GROWING WHEAT IN 1918 PER ACRE.

nts, rates and insurance per acre

(exhausted manure and cleaning costs from

potato crop ... „.

out; hi 11 g and cleaning of land from tops
arrowing for sowing twice over
•t of seed

wing and harrowing

krrowing and rolling

tting. sett'n/ up, carting, slacking aud thatching

trashing and conveying grain to rail ...
edging, ditching ...

en<!wals, repairs and depreciation on implements ...
Tul expenses

•rat on capital

fcnagement...

i. d.

19 10

0 0

0 0

6 0
0 0

7 6
7 6
5 0

10 0

17 6
15 0
10 0

18 0
18 0

£21 14 4

leld of 5 quarters of wheat per acre on 90 acres, and 28 owls
•traw.

to be credited » £3 per ton.

CLOVER HAY No. 7.

AVERAGE COST PER ACRE 1918.

Rent, rates and insurance

Cost of clover seeds

Sowing, harrowing and rolling twice

Artificial manures, 3 super, and 1 ammonia

Applying above

Cutting, turning, raking and rucking up

Carting, stacking and thatching

Hedging, ditching, etc

Depreciation and repairs, renewal of implements
General expenses

Interest on capital

Management...

Add Proportion manurial and cleaning cost
brought forward

Total cost

a t. d.

2 19 10

1 15 0

1 2 6

I 17 6

6 0
1 12 6
276

17 6

• 1 0 0

7 6
7 6

15 0

£15

200

£17 8 4

Weight of clover 33 to 37 cwt. per acre on 85 acres.

OATS No. 8.

Average cost per acre, 1918.

Rent, rates and insurance ...

Manure, 4 super, and 1 of ammonia and applying

Ploughing for oats ...

Harrowing and preparing land

Cost of seed

So* ing and harrowing

Rolling

Cutting, setting up, carting, stacking, etc.

Thrashing and conveying to rail...

Repairs, renewal of implements and depreciation

Interest on capital

Supervision and management

Proportion manure and cleaning costs from potatoes .

£ .«. </.
2 19 10
296
1 5 0
9 0

1 8 0
8 6
5 6

350

2 10 0
15 0
18 0
18 0

200

£19 10 10

Yield of 8 quarters of oats per acre on 60 acres, and 30 cwts. straw.
Straw to be credited @ £3 10*. per ton

FARM Mo. 18.

(\**ty, GLOUCESTER.
HOESE LABOUR.— No. 8.

Site of Farm : 615 acre* of poor, stony brash on Cots wold Hills

rented • £3SO per annum. Considerable-area practically waste

land.
System of Farming : Five course cropping as a rule with fheep

and cattle for manure. Four course apt to cause clover sickness.

About 240 acres corn grown each year.

COST OF HORSE LABOUR FOR 1919 CROPS.

Food*. £«.</. £ *. d

33 week* with 2 bush, oats per week

0 6*. «Wf. per bush :'" If! 0

S3 week* with J cwt. hay per week

0 £8 per ton i 680

Straw for chaffing and litter 7 10 0

30 weeks summer grass <* 4*. per

week 400

30 weeks with 1 bosh, oats per week

$ 6*. 6d. per bush 6 10 0 45 4 0

240 acre* straw <S> £ 1 per acre \ charged

to 8 hone*.
Shoes and Shoeing. From accounts ... 200

H.irnew and stable equipment 2 10 0

Veterinary attention and medicines ... 100

General expenses and supervision ... 10 0

Depreciation — £90 spread over 12 years... 7 10 0

£58 14 0
Credit 10 loads manure <8> 4* 200

£56 14 0

Average hone works about Hj days per week.
Average cost per working day taken @ G*. 6</. for horse and 8*.

for man for 3J daya and 6*. per day for 2J days per week—

a total of 43*. per week.

NOTE. — 1919 costs taken throughout.

ROOTS— No. 7.

FIRST COURSE— Roots.

Residual value from cake and hay fed
to sheep on turnips — 1 acre carries
180 sheep one week— each sheep
geiting I Ib. cotton cake and } hay

per day — 'Mi.— charge

Rent Hi*., rates and insurance 2*. M. ...

Seed: 4 bush. @ 7*

Cultivations.

Plough

3 harrows— 3 horses

Drill

1 harrow 2*. M., roll 2*. K4

Hand hoe ...

(i

12
8

£ I. d.

£ *. d.
Rent 10*., rates and insurance 2*. 6d. ...
Manure.
4 cwts. supers., 28*, snip. amra. or
nitrate soda, 20*
Seed : 2) Ibs. @ 2*. f,,i
Cultivations.
3 ploughs — 25*., 20*., 20* 350
2 cultivations — 3 horses 12 0
2 harrows „ „ 6 o
1 roll „ „ 2 6
Drill 3 o

Cost per
acre.
£ «. il.
12 6

280

t; :i

Roll 2 6

Two hand hoeings 150
Horse hoeing 3-4 times, 4*. each ... 14 0

Pulling and cleaning for sheep
Interest — 596 on £14 per acre
General expenses— hedges, Ac
Management

690
1 0 0

11 ii
2 fi
15 0

Total cost ...
Average yield 14 loads i>er acre at 7*.
per load, charged to sheep
Charge to oals

£12 7 3

4 18 0
400

hay

200

„ wheat ...

1 (1 O

„ oat* or barley

11 H

£12 7 3

SECOND COURSE— Oat*.
OATS. -No. '.'.

£ *. </.
Brought forward from turnips

Cost per
acre.
£ *. d.
4 0 0

Brought forward
Harvesting.
Cutting, including 3 Ibs. string

Stocking

Cartinir and stacking

Thatching

Threshing

Carting to station—", miles, very hilly

road, including sack hire

Inbtrest— .1% on £ 14

General expenses

Management

Average yield over last 4 years— 33} bush, grain.
£1 per acre to be credited for straw.

I

H

£13

THIRD COURSE.— Seeds Hay.
SEEDS HAY.— No. 8.

Brought forward from turnip orop ...
Share of residue from cake-feeding of sheep

Rent and rates ;.

Seed — 10 clover 5 IDS. rye grass, including sowing

Cutting

Turning and cocking

Carting and stacking

Thatching and straw

General Expenses

Interest — 5% on £14

Management...

Total cost .

Average yield per acre over lost 4 years — 15 cwt?.
Aftermath grazed at 10*. per acre.

FOURTH COUKSE.— Wheat.

WHEAT.-No. 13.

Brought forward from turnips
Share residue from sheep feeding ...

Rent and rates

Manure : 12 loads dung @ 7*. per load

applied

Seed : 3 bush. @ 10*., including dressing
Cultivations.

Plough

3 harrows, 3 horses

Drill

1 harrow, 2 horses

2 rolls

Weeding

Harvesting.

Cutting, including string

Stocking

Carting and stocking

Thatching and straw

£ *. d.

Cost

nci

£ *

•2 <
:
U

1 I'
I

15

i

H
I

£7 (

:n r<

£. t

1 C

I

1]

I 4
1 1C

6 0

3 0

:i o

L' I.

5 0

2 0

11 0

2 0

11 0

4 0

Threshing : 10 acres per day

Carting to station, 5 miles, very hilly

road, including sack hire

General expenses ..

Interest : 696 on £14

Management

Total cost ..
Carry forward share of dung

Net cost

Average yield over 4 years, 20} bushels grain.

I'r.-.lii uraw £ 1 JUT ncrr.

FIFTH COURSE.— Barley.

11
S

14

IE

41U 16

16
£13 0

240

BAULKY.— No. 7.

Brought forward from turnips
„ „ „ wheat

Rent and rates

Manure : 3 cwts. supers., 21*., nitrate

soda or sulph. amm., 20*.

Seed : 3 bushels <S> 8*

Cultivations.

Plough

3 harrows, 3 horses

Drill

1 harrow, 2 horse*

1 roll

Weeding

£ *. ./.

1 4

5 0

it 0

3 0

2 6

2 6

2 0

Carried forward

946

Carried forward

Farm No. 18— -continued.

£

Brought forward
larvesting.

Cutting, including string

Stocking ...

Carting and stacking

Thatching and straw

threshing

Parting to Station, including sack hire, 5

miles, very hilly road

teneral Expenses

nterest : 5% on £14

ilanagement

55

». d.

£ s. d.
773

180

14 0

11 0

2 6

14 0

15 0

11 11 9

irerajje Yield over 4 years, 24 bushels grain, straw to be credited

<S> £ 1 per acre.
VOTES.— In some cases, seeis grazed for one year after hay and

may just pay their way — poor grazing.

MTTTTON Xo. 4.

COST OF FEEDING SHEEP ON ROOTS. (1919-20).

Cost per week.

180 Sheep will consume 2 loads (12 cwt. each)
per day @ It. per load, 14 loads will last 180
sheep one wetk, i.e. per sheep per week ... ... fii

1 Ib. Cotton Cake per head per day on average @
£20 per ton ... ... ... ... ... ... 1 3

i Ib. Hay per head per day on average @ £10
per ton 3|

Attendance, 1 man to 180 sheep @ 42*. per week ... 2}

Total Cost per week
Deduct manurial residue ...

Net Coat per week

Teg cost about 65j. to go on to roots

2b weeks feeding @ 2i. 1 ji. per week

Deduct value of skin

2 4

21

350
2 15 3

603
18 0

£523

Average dead weight when sold 65 Ibs.
Cost per Ib. dead weight = 1*. Id,

NOTH : Interest on capital and management have been charged
through crops. No allowance has been made for deaths and
for sheep doing badly.

BEEF .Vo. 4.

COST OF FEEDING CATTLE (1919-20).

Feeding Period— 24 Weeks.
1 cwt. roots per day ® 8*. 6/i. per load (12 cwts.)— £ /.

at yard 5 19

Straw for fodder and bedding 2 10

6 Ibs. Cotton Cake, etc. per day ffl £20 per ton ... 9 0
Attendance — one man attends 60 cattle @ 4">.<.
per week

Total Cost
Deduct 9 loads dung @ 4*. ...

Buying price — 7 cwts.

Net Cost
80t. per live cwt.

Total Cost

18 0

18 7 0

1 16 0

16 11 0

28 0 0

44 11 0

Probable increase in live weight 13 Ibs. per head per week,
Mnming cattle all thrive well, i.e., 3 cwt. in 24 weeks.
Live weight when sold 9| cwts.

Cost per live cwt. = 91*.
Interest on capital, management and rent and rates on buildings
1 through crops. Straw credited to crops @ £1 per acre
all. Three-fourths charged to 70 cattle, i.e., about 50*.
ih aa above. No allowance made for deaths or cattle thriving

-The above estimate of cost of beef takes a rather
tic view of present conditions. In point of fact, the
is so convinced that cattle won't pay, that he is not
iting to fatten any, with the result that straw will become
I or less of a waste product and the fertility of the land will
r for want of the dung.

i on above case.

caw is typical of many farms on the poor land of the
•wolds. It is not possible to distribute the costs on roots
mathematical accuracy over the various crops, but if too
has been charged to one, too little has been charged to
er crop. The charge for roots against sheep and cattle
I npon local cu.Hom, and it is clear that these have been
jfed as much as or more than they can afford to pay under
nt conditions. At the same time on such land corn growing
stock feeding must go hand in hand — the one cannot be
1 on for long without the other. — J.W.]

FARM No. 19.

County, BERKSHIRE.
325 acres arable. 60 acres pasture.

2 13 0

14 0

7 6

2 6

3 6

8 0
8 0
2 0
8 0
2 0

0

12 6

6 6

1 4

Interest on Capital
Management...

Total cost

Deduct — Proportion cost of manures :
Dung ... 400

Artificials ... 5 6

Proportion of cleaning costs I 10 0

10
5

17 4 0

POTATOES No. 6.
Size of Farm : 385 acres.
Soil. Loam, with flints.
System of Farming. 4 course.

COST PER ACRE OF GROWING 60 ACRES ON STRONG
LOAM— 1918 CROP.

(Horseman @ 5s. 6/1. per day and horses @ 7*. per working day.)

& I. d. £ g. d.

Rent

Rates

Manure. 20 tons Farmyard and Town

stable manure, carting and spreading ... 12 0 0
Artificials.

2 cwt. sulphate of ammonia @ 16*. 3d. 1126

2 „ bone flour @ 12*. Sd 150

3 „ superphosphate @ 6*. 6d. ... 19 6

4 „ flue dust potash @ 4*. 3d. ... 17 0

Carting same from station 2 6

Powdering, riddling and mixing same

and rebagging ... 40

Carting out and sowing in ridges ... 36

Seed.

Cost in Scotland per ton ... ... 7150

Railway carriage 1 18 0

Cartage from station 5 0

Hire of bags 5 o

Storage for 2 months, sorting over, loss
of weight through dryage and dis-
ease, hauling to field and loss on bags
not returned in good condition, per ton

Total cost

18 cwt. per acre on average

Cost of planting by hand
Cultivations. 10 1 0

Ploughed twice — -| acre per day

Cultivated twice by Government
tractor ...

Harrowed 3 times

Ring rolled

Picking and taking off conch

Opening ridges — 2$ acres per day

Splitting ridges after planting

Harrowing down ridges

Moulding up ridges

Harrowing down ridges again

Grubbing 3 times — 2 horses each time

Hand hoeing

Final moulding up
Spraying. 7 11 6

40 Ibs. Strawsonite in 2 dressings @ 65«.

per 100 Ibs 160

2 men with sprayer and 1 horse do 8
acres per day twice over 5 0

1 man and horse drawing water ... 3 0
Harvesting and Clamping. 1 14 0

1 man and 3 horses dig 2} acres per
day 11 o

1 man with horse and harrow fi 0

20 pickers do 2J acres per day ... 200

4 men, horses and carts carting to clamp 126
Harrowing and collecting haulm and

missed potatoes ... ... ... 9 6

2 men clamping and covering with

straw 4 9

Straw for covering 15 o

Earthing up 5 9

Straw for thatching clamps and

putting on ... ... ... ... 6 0

Marketing. 5 19 6

Opening pit and riddling and sorting 1 18 0

Carting to rail and loading trucks

(3 miles) 1 17 6

Repitting seed — one-fifth of crop and

at one-fifth of original cost of

clamping and covering and riddling 12 6

Incidental Expenses. 480

Trimming hedges 2 0

Share of up-keep of roads ... ... 2 0

Depreciation, repair and renewal of

machinery 10 6

Depreciation and loss on bags, baskets,

&c 4 0

Cost of supervising, weights, string,

issuing accounts, and all booking ... 5 0

Net cost

1 3 6

1 5 0

1 0 0

52 1 7

5 15 6
£46 6 1

Average yield for 1918 — 7 tons seed and ware, per acre.
Average yield for 1915-16-17 — 5 tons do. do.

1919 crop is " very poor."

ftf,

Onrstfy, ESSEX. FARM Mo. 20.

Sis* of Farm : 160 ncres arable, 63 acre* pasture.
Soil : Three hone land.

System of Fanning. Fire course cropping — bare fallow every
fifth year.

COST OF BARE FALLOWING OF 16) ACRES IN 1918.
This statement ii an actual record of expenses of bare fallowing

WHEAT No. 14.

Feb. 1918.

Jane.

Augu-t.

the field in question. 4 «. d.

Steam ploughing IS S 3

Ploughing headland*, 3 men and 3 hone*

3 daya 8 16 0

3 Tons coal <» 38*. per ton S 14 <>

Carting tame 6 milt* 166

Carting coals and water to engine*, 2 men —

2 daya 17*. 4</., 8 hoars overtime each man

• 7Jrf, 10* 174

Do. 4 hone* for same time 200

Tractor ploughing 15 10 0

Twice steam cultivated 16 7 6

3J tons coal <$ 40». 6d. put tou 719

Carting 7 milee— 2*. fid. 1st mile, 1>. 6<i.

6 miles 2 0 »

Carting coal and water to engines — 1 man

21 day* I2t.6d., 3) hours overtime 2x. 7Jrf. 15 1

2 horses and 1 cart for same 1 II 2

Carting off rubbish —

3 men J day 8*., 2 horses and carts 6*. ... 14 0
I .. J „ 10*. M., 2 horses and carts 6*. 16 8

Burning rubbish — 1 man j day i' r.

Twice t orse cultivated 800

Horse ploughed for drilling 24 0 0

One year's rent 16 8 3

rates 12 3

120 3 6

Add General expenses 800

Interest on Capital 6% 680

Management 800

Total Cost £142 11 6

Cost per acre £8 17 n
NOTE. — This land must be bare fallowe 1 erery fifth year.

OATS (WINTER) No. 10.

COST OF PRODUCTION OF 8 ACRES WINTER OATS,
1918 CROP.

Rent

Rates

Manure :

5 cwts. supers per acre (S £6 13*. per ton

Carting 7 miles

Applying

1 cwt. snlph./amm. in Spring per acre

Applying

Seed. 4 bnsh per acre <s 70*. per qr. ...
Cultivations :

Harrowing stubble 16*., burning rub-
bish 6*

Ploughing, 3 horses

Drag, harrowing, 2 men, 4 horses

„ cross ways

Drilling

Rook and game soaring

Two harrow ings

Spring harrowing

„ rolling

Weeding, thistle and docks

Harvesting :

Cutting

Twine and oil

Stocking and setting up

Carting and stacking, 5 men, 2 women
Horse raking 10*. 9d., carting rakings

8*. 9d

Thatchings 17*. 6d., pegs and twine 5«.

Threshing <8 3*. 9d. per qr.

Coals

Thatching straw stack

Carting corn to station ra 1*. 'Ad. per qr.
Hire of sacks ...

Trimming round field

Hedging and ditching

Use of machinery and implements

General expenses

One quarter cost of bare fallows

Interest on capital <g> 6%

Management

£8

21 18 0

14 0 0

1

2

n

a

0

0

\

12

0

i

12

0

i

0

0

6

II

i

12

0

16

n

18

n

i

12

0

23 9 0

1 12 0
200
1 5 6
3 16

6

19 ii
1 2 6

72

I 6
12

27

4

10 16 0

11 8
10 0

20

20

15 0

1 7

600
Total cost £117

\< I I

Co»t per acre 14 13
Average yield, 44 bushels grain ; 20 cwts. straw.

00
6 3

906

2 11 6

1 1 8

COST OF PRODUCTION 8 ACRES, 1918 CROP.

Rent ,

Rates

Manure :

5 cwts. supers per acre <§> £6 13*. ton

Carting same 7 miles

Application

1 owt. snlph/ammouia per acre

Application

£ «. d.

13 6 0

16 0

li- ii

r> 12 4

'12 o

Seed. 2J bush, per acre <s> 90*. per qr.
Dressing seed ...

Cultivations :

Harrowing stubble

Steam plonghing

Coals and carting for same

Carting coal aud water to engine

Plonghing headlands

Drag harrowing — 2 men, 4 h rx -

Do. cross ways ...

Drilling £2, rook and game scaring 5*.

Two harrowing* ,

Spring harrowing 16*., rolling 18*.
Thistling and docking

Harvesting :

( utting 32*., twine and oil 4<>«.
Shocking and setting up
Carting and stacking, 6 men and 2 l«>\ s
Horse raking Id*. Urf., carting Takings

8*. 9d

Thatchings 17*. t'</., pegs and twine ."*.

Threshing <8> 4*. per qr

Coals

Thatching straw stack

Carting to station, 1*. 6rf. per qr.
Hire of sacks

11

6 0
•2 4

£ *

8 0
6

21 18
11 7

16 M
7 n n
:; I:, n

17 n
10 0
12 O
12 o

5 0

1-J (i

14 0

12 0

3 12 0
1 5 6
3 16 6

19 6
1 2 6

— in 16

4 16 0

1 6 0

12 II

1 16 0

4 0

Hedging and ditching 10* , trimming round field Hi. 8<f.
Use of implements and machinery

Cieneral expenses

Share of bare fallowing every fifth year, say £60

Interest on capital, 5%

.Management

r. M

•2 n

1 1

2 8
•-' 0

!:• 0

1 111

i: o

Total cost £ll:i 15
Cost per acre £ 1 1 I

Average yield, 24 bush, per acre grain.
15 cuts. Ktraw.

FARM Mo. 21.

I'ounty, SUSSEX.

HORSE LABOUR.— No. 9.

Number of horses, 11.

NOTE. — This statement on the cost of horse labour is based ur
actual reo nls which have been kept since Michaelmas, r.i

COST OF KEEPING II HOUSES, OCTOBER, 1U18, to
MARCH, 1919-26 WEEKS.

Foods, a ,. d.

Hay, 231 cwt*. <5> £7 10*. per ton ... 8612 6

Oats, 861 bushels <g> fit '2,1 2fiii '.I 6

Wheat chaff. 15 tons, U cwU. <§> £3 45 4 6

Shoeing. Once per month, n*. each time

Harness. Per contract, 60*. per ann

Kent and rates. On stable
Veterinary attendance and medicines, average
Depreciation. Hones sold u hen fair >oung ..
Labour of attendances, proportion of wagee ..

Interest on capital '>% on £1,140

General expenses and supervision

Litter against manure.

Actual number of borse days for period ...

Average cost per horse for period ... £53

„ . working days horse for period ...

Average cost per working day

£ *.

397 6

LM II

13 15
10
5
22
71

0

10

0

S

28 10
5 10

£583 10

1.4S1
-.-. Hd.

i:u-t;
8*.

57

unty, NORFOLK.

FARM No. 22.

BARLEY No. 8.

•Statement of cost of cultivation, cropping, harvesting, and
livery of four acres of Barley grown in the year 1917, at
eopham, near Wymondham, Norfolk, on medium mixed soil land,
r the entire amount of a small holding with double cottage,

FARM Mo. 23.

County, NORTHANTS.

Size of Farm : 743 acres Arable. 336 acres Pasture.
Cropping, breeding sheep and cattle and fattening same.
Horses : 13 regular work horaes.
FARMING COSTS ON 2 HORSE LAND OX A FOUR

COURSE ROTATION.
1, ROOTS. 2, BARLEY. 3, SEEDS. 4, WHEAT.

enant paying rates.
This crop of Barley was grown from seed supplied from a 1916

1918 COSTS.
ROOTS No. 8.
3 Ploughs @ 21* ..

£ *. d.
330

srop of pedigree Archer Barley, and following a crop of barley,

2 Scuffles 3* Gd

7 0

tree acres, and hay, one acre.

4 0

The manure consisted of the following compound : — Nitrogen,

2 Rolls „ 2*. 6d. and 1*. §d.
Drill 3*

4 0
3 0

3 Horse hoes @ 3*. 6d. ...

10 6

18 0

The charges for cultivation are based on the actual cost of labour,

2 Scuffles

7 0

le minimun cost of keep of horses and attendance to same, and an

Seed 21bs @ 3* . ...

6 0

llowance for wear and tear of implements, and supervision.

160

The harvesting was by contract, and includes cutting, carting.

2 0

nd stacking.

.100

1 10 0

1 0 0

5 6

15 0

Man and 2 horses, i day ploughing <& 15*. per day 7 6
„ ,,3 ., * ,, ,, @ *1 ,, 15 0
„ ., 3 „ 1 „ „ @ £1 „ 100

Lett 13 tons @ 10*. per ton consuming value

£12 1 0
« 10 0

Hay 7th, 1917.
Man and 3 horses, 1 day ploughing and cultivating

Divided between : —
Barley

*5 11 0
£3 15 0

fa £1 per day 100

1 15 0

Man and 3 horses, 1 day cultivating and harrowin^

1 1 ptr day ... ... ... ... ... 100

RARTPY Kr» Q £ « /7

£ * d

Man and 1 horse, } day rolling @ 10*. per day ... 7 6

From Swedes

3 15 0

1 „ i » ,, @ 10*. „ ... 2 6

1 Plough

1 5 0

„ 3 horses, \ day harrowing @ £1 per day ... 50

3 6

Man and two horses and disc drill, i day ® £1 10*.

i 0

per day 15 0

Til-ill

5 0

Man and two horses, i day harrowing <u 15*. per day 7 6

2 6

Use of implements and supervision £1 1 00
10 cwt. manure <a> £6 15*. per ton 376

Seed, 3 bushels @ 10*

1 10 0
fi 0

8 coomb seed barley @ £2 per coomb 600

Cutting ... ... ... ... 15 0

Total £16 7 6

Setting up . ... ... ... 3 0

^^— _^__

Thatching 3 0

Abour.

Carting and raking 15 0
Threshing 100

Paid for sowing manure and rolling barley ... ... 4 0

Marketing — 3 miles 4 9

320

Harvi-iting ... ... .. ... ... 500

„ ,

1 10 0

hrexhing.

Establishment charges ...

1 0 0
6 0

15 0

Beer 4 0

£14 4 0

Coal 11 0

Carting corn to Attleboro1 ... ... ... ... 15 0

lent 900

SEEDS HAY No. 9

£ «. d.

Utoc 1917 13 7

From Swedes

1 15 0

Seeds, 14 Ibs. @ 3*
Drill, 3*

220
3 0

£18 10 7

Roll .

1 6

^ ~*^^™

1 10 0

Getting, stacking and thatching

1 15 0

100

4 0

By sale of 22 coomb barley <S> 32*. ... ... ... 3> 4 0

7 6

., i ., „ @ 29*. ... ... ... 2 18 0

„ 1 bushel dross corn @ 25*. 6 3

£8 18 0

£38 8 3

Carry to Wheat

1 10 0

•

Net cost

£7 8 0

tost of cultivation, seed, and manure 16 7 6
larvesting, threshing, &c. 18 10 7

WHEAT No. 15

£ t. d.

110 0

150

Total cost 34 18 1

Drill

4 0

Balance 3 10 2

4 D

1 13 9

£38 8 3

2 0

2 6

10 0

In making the above statement, nothing is charged for the use

350

• bone and roll (3 hours), also carting J ton manure from

1 10 0

Mtloboro' station (3J miles).

Manure carting and spreading, labour only

1 5 0

1 II II

bo allowance is given for the labour of the occupier and his wife

9 0

n weeding the four acres of corn, superintending threshing and

15 0

loading and weighing corn for delivery, and other sundry labour

ij name throughout the season for fencing, &c., fcc.

t!3 15 8

pit* estimated value of the straw is a' so not given in receipts, the
was very inferior quality and comparatively small quantity.

25831

Average yield 4 qrs. per acre.
NOTE. — No credit for straw as it is put against manure.

FARM Wo. 24.

fatty, BERKS.

Sue of Farm: 180 acres Arable; 80 acres Pasture; to acres
Waite and Homestead.

System of Fanning : Chiefly milk selliinr.

Soil : Arable land, thin gravel ; Pasture, part clay and part low
meadow* which used to be watered.

Rent : £230 per annum.
Farm-house
Buildings

Liuul

... £20 per annum.
So „

20 for cows.
7 for horse*.
:i for pigs and poultry.
... £180.

Arable, 10*. per acre.
Pasture, 25*. „

Nor*. — A fair average dairy farm for district. Foods charged
for are exact, as there are only cows on this farm, the young cattle
being at an " off " farm. Dry cows are kept in in winter and fed
with the herd, which this year consisted of 35 cows.

Milk records kept, and in this year the average was 698 gallons
per oow per annnm. This high yield was partly due to a favourable
summer for grass and also to a plentiful supply of roots.

HORSE LABOUR 1918-1919.
HORSE LABOUR, No. 10.
Average number of horses, 10.

COST OP ONK HORSK.

Summer. 20 weeks. Each horse grazed .<. «/.
1 } acres at rent and rates 28*. 4rf.

= 42*. 6,1. for 20 weeks ...... 2 1} per week

Best oata, fully 1 bushel per week ... 7 6

2 6

f. *. il.

cwt. chaff

12 U per week 12 2 fi

Winter. 32 weeks. Fully 2 bushels

best oats 16 0

1 cwt. chaff 5 0

2 trusses best hay 8 0

28 0 per week

Total ...

Average cost of shoeing, per accounts

„ ,, repairing harness, per accounts ...
Depreciation on harness (cost £12 lot.)

Vet. and Medicines (including condiments) on 10 work-
ing horses and 3 colts, say

Depreciation. 10 horses at £80 each. To keep this
standard I have to buy one each year at £120 and
sell one out at £40. This leaves £80 depreciation.
Insurance of others against death costs £40 per year.

Total £120 on 10 horses

Stabling, J of buildings for total horses

Interest. Each horse valned at £80, 5 per cent.
Harness, brooms, brushes, lanterns, &c., £24

Litter is allowed for manure.
Cost of horse, 6*. id. per day.

Average number of working days (allowing for \vet
days, illness, shoeing, fcc., 5 days per week worked),
260.

Wages.

*.

./.

lit half.

2 carters (i>

33

0

Cottage*

3

n

Michaelma*

2

0

38

n

1 2nd carter (

a :<n

n

1 3rd

22

«

1 boy „

12

n

140

«1

2nd half.

5 carten <5>

43

•i

Cottages
Michaelmas

3
2

n

"

6 per week for 10 horse*.

48 6

1 2nd carter <i> 39 fi

1 3rd .. 33 o

1 boy „ 14 o

183 6 per week. 84 1 4

Average 32*. \d. per week for 5 men and boy*.

Avenge cost of horsemen per week, 32*. 4rf.

Average number of working hours, 8.

Bach man cost* 6*. 6d. per day.

44

16

0

£56

18

6

2

5

II

3

14

6

1

8

II

1

n

II

12

0

(l

1

0

0

4

0

II

1

5

0

£83 3 0

COST OF GROWING 13 ACRES MANGOLDS.

At per Acre, 1918.
MANGOLDS No. 2. t '.

Rent and Rates

25 load* of farmyard manure *• 10* 12 In

5 owt. superphosphates, per acre 1 13

Sowing

1 owt. ammonia, 1 sowing same

Seed (Sutton's Prizewinner), 10 Ib*. <§> 3*. «•/. ... \ 1.1

2 ploughing* foi 25*. 6<7., rate } acre day 211

2 4.horsedragging8 with 2 men at lOacresday fS> 3*. 9rf.

„ cultivating „ 10 ., S«. 9//.

3 2-horse harrowing, 1 man, at 10 .. 1*. 1 \d.
2 „ rolling „ In „ 1*. llrf.

Drilling, 2 hones, 3 men, In acres day

2 horse hoeing, single, 1 man, 1 boy, 2 acres day ...
2 „ double „ „ •', „

Handhoeing twice @ 15*., 2n*., 35*

Culling 1 0

Carting, 7 men, 4 horses, 2 acres day 1

Covering in trimmings and earth

Proportion, hedging, ditching ...

Management

Use of implements, repairs, &c.

Interest on outlay before implements are added, 5 per
cent, for $ year

Yield per acre as per cowa account, and also estimate*! in
heap at 22 tons per acre. Charged bo cows fa >: I |>T t
Remaining cost carried forward to corn, 4;c.

MILK No. 4.
COST OF MILK

Foods. 4 tons 1 1 cw
2 tons palm kernel
2 ,, cotton cake

•

Grazing. 60 acres (5
9) acres aftermath
Kates on above .

PRODUCED FROM
30TH, 1918.
». hay @ £6 per ton
cake. 1 ton coconnut

MAY

cake

1ST

TO SEPT.

U7 <;

49 19

33 n

25*.

178

5
4

0
0

]«

<
n
1

«110

."»

Chain Harrowing

acres @ 4*.
Wages. Cowman

and Rolling, (in

84 10

33*. per week.
3*. Cottage.
It. 6d. Michaelmas money.
1*. 6rf. Milk.

39*.

2nd Cowman part time. 2U. Gd. per week.
Youth, part time, 14«. per week, 1*. Michaelmas

money, Total, 15*.

Self 2i hours milking each morning, valued at
14*. per week.

Total. 22 weeks @ 89*. 6<l. per week

Insurance

Rent of buildings at £20 per year

Rates

Bull. 2} trusses hay per week (5) 3*., cike LV r,,/..

total 10*. per week

Repairs. Implements, utensils, brooms, brushes, &c....
Depreciation on Machinery. 10 per cent, on value

(all new 1915)

Vet. and Medicines. As per accounts

Fencing, hedging and ditching, proportion on grans land

Basic Slag. 8 tons applied to 2n acres, 1 cost

Distribution. Man's part wages 6*. 6d. per week
Keep of horse 5*. Orf. „

98

1
8

1

11
5

8

4

II

10

Depreciation and repairs,
cart

Depreciation and repairs,
harness ...

Depreciation on horse ...

Shoeing ... ..,

11*. 6il.
450

13
15
IB

6

n 'n C!)|>ervi'ar.

Management. This ie reckoned at half owner's time
on 400 acres at £400 per year, and includes all time
npent on milk records, pedigrees, &c

Depreciation. This has been considered specially, and
every loss ascertained from accounts. These prove
that on an average 8 cows have to go out annually
(fat, barren, bad quarters or die) fa. £2.*> each. To
replace these 8 heifers have to be purchased at £5n
each to keep up the herd. This leaves a net loss of

£200 per year

Expenses Milk Record Society, markets, and droving
cattle to and from the place of sales @ £26 per year

Interest. 35 cows @ £40 each, equals £1.4'"> ra r, per
cent, per year

]•_' 13

11 8

II

84 14

L".l I t

12 calves sold for

£533 1

Milk produced during period. This included all milk sent
London, sold privately, consumed in household, for calves a
employees, 10,367$ gallons. Net cost per gallon Is. ojrf.

59

Farm No. 24- continued.
OST OF MILK PRODUCED FROM IST OCTOBER 1919 TO

30TH APRIL, 1919.
Practically all milk sent to Reading Station, 4J miles.

EXPLANATION OF COSTS OF FOOD.
Mangolds, swedes and turnips and cabbage are all charged at
*r ton, which was their actual cost of production as submitted

uj charge is made for carting into cowstall as this is included

•d cowman, and also in keep of milk horse. This

irse carted them in. Hay is charged £8 per ton as it was the

ry best, and had to be tied and carted in from rick to cZstall

at straw chaff is charged at £5 per ton as an average Quite

this was purchased, and when carted home cost con-

derably more than this. All cakes are charged exact cost plus

rting.

For explanation of other items see summer period.

£

126
120

ay. 210 days, 1} cwt. hay per day (clover) ffl £8
raw. 210 days, 24 tous of best oat straw chaff ® £5
oots.

Oct. 28 days. 2 loads, viz., 24 cwt. cabbage per day

<S £1 per ton 33

Nov. 28 days. 1 load, 12 cwt. cabbage per'day @

ton of turnips per day <a> £ f per ton 28

12 0

£1 per ton
fov. 28 days.
Nov. 14 „
Dec. 14 „

-, 28 „

» 28 „

per ton ...
Jan. to Apl. 112 days. 2 tons of "mangolds per

day (S> £1 per ton 224

•'_

„ swedes „ ()

» •' M T»

ton of mangolds per day @ £1

28 0 0

0 0

4 tons fish meal ... 99 4

5 cwt. cotton cake o ,.2

2 tons palm kernel cake . ... 34 1

• „ semi decor "[ "] m ^

» 39 13

1 ton dairy cubes
1 „ O.C.O. dairy meal'
Tarting 20 tous 15 cwt. cake from Theale Station

2A milpa '

20
19

2} miles

bonr. 30 weeks at £6 16*.

Cowman.
37*. weekly.
3*. cottage.
2*. milk.
1*. Michaelmas.

43*.

660

2nd cowman.
3."* weekly.

3*. cottage.

2*. milk.

1*. Michaelmas.

41*.

£1,007 1
204 0

Boy 18*. part time milking.
„ 20*. „ „ carting roots.

Self 14*., 2) hours milking, mornings,
nxnrance ...
*nt of Building (tfe summer period)

1 10
11 lo

spreciation on cows («•« summer period)
,, „ machinery

spaira to machinery

iplementa and Utensils

>t. and Medicines

1 for engine and lamp, 4 gallons weekly

ansport.

Keep of horse ® 22*. 6d. : — *. d.

2 trusses hay <g> 4* 8 0

2 bushels oats O> 6* 12 0

Chaff 2 6

. -200
£1,226 1 6

£ *.

11. 1 6 0

12 5
5 10 0
700
9 9 H

12 0 0

£1 2
Man s wages, part time <a> 10*. ...

Milk cart

Harness — repairs and depreciation

Shoeing

Depreciation on horse

6

£ *. d.

33 10 0

15 0 0

5 IS o

250

3' 0 0

2 10 3

ep of bull, 30 weeks ® 1 1*. 6d.— 2 trusses hay <6)

|r., linseed cake, St. Sd.

agement — see summer period

62

17

3 3

. Straw for litter not charged.
Lett 24 calves ...

5 0

(>i) 0 0

15 0 0

40 10 0

1,582 10 3

88 10 0

£1,514 0 3

Milk produced during period— 13,703 gallons.

i. il.

Cost per gallon 2 2J

Lett manurial value 0 1

Net cost per gallon

2 14

County, CHBSHIEB. ° 25>

Size of Farm : 108 acres arable. 42 acres pasture
bystem of Farming : Cropping and Dairvintr
MILK No. 5.

COST OF 'PRODUCTION OF MILK FROM IST MAY 1918

TO 30TH APRIL, 1919.

W n^ I*8? PERIOD, 1st May, 1918, to 30th October, 1918.
Foods (excluding grazing). Details To

Home grown fodder : —

2 tons hay @ £7, 1 ton straw @ £2
Roots, 25 tons Mangolds <g> 25*. ton
Oats, 220 bushels <g> 48*. per qr
Purchased foods : —
Cake and meal, 4 Ibs. per head per

day

Brewers' grains

Pastures, 40 acres of pasture @ 36,<. per
acre — proportion

£ s.

16 0

31 5

66 0

204 In
110 10

Total.
£ *. «/.

72 0 0

Aftermath.
Labour.

5 milkers @

16 acres at 15*. per acre

500 10
12 0

^r — . Jd. per day

1 cowman (part time) 3*. per day !.'.'
1 girl cleaning dairy utensils @ 2s per
day

Depreciation.

5 cows sold, 1 died. 6 bought.

Difference

General Expense?.

Rent

Rates .'

Depreciation of Machinery

Renewals

Coal, Oil, etc

Interest on Capital.

5 per cent, on £1,400 (22 weeks)
Management @ 40*. per week (22 weeks)
Delivery to station

Credit. 23 calves sold

65
27

18 4 0

8 5

1 16
6 0
5 0

2 8

110 10 0

130 0 0

23 9 0

29 12
44 0
22 15

872 16 2
25 0 0

Total £847 16 2

Total yield of milk 16,380 galls. Average yield per cow 24. galls.

Average cost per gallon la. 0$d.

Nnmber of cows in herd 40. Number of cows in milk 35
SECOND PERIOD. 1st Nov., 1918, to SOth April, 1919.
roods (home grown).

15owts. of hay per cow @ £8 per ton £ *. d. & s d

(10 cows) 240 o 0

15cwte. of straw per cow @ £2 per ton

(40 cows) 60 0 0

Roots.

95 tons of mangolds and swedes @ 25*.

Per ton ug 15 o

3 acres cabbages, 4 acres white turnips 93 0 0
Oats. 680 bushels <6> 48*. per qr. plus
crushing 210 0 0

Purchased Foods.

Cake and meal, 6 Ibs. per head per day 254 0 0

-|

di
)

difference

Brewers' grains

Pasture. 40 acres at 2*. Sd. per acre, pro-
portion
Labour.

5 milkers @ 1*. Sd. per day

1 cowman, full time

1 girl cleaning cans, etc.
Depreciation.

2 cows sold for £21
4 „ „ fat

6 „ bought
General Expenses.

Coal, oil, water, etc.

Rent

Rates

Depreciation of Machinery

Renewals and Repairs

Interest on Capital. 5 percent, on £1,400,

30 weeks

Management @ 40*. per week for 30 weeks
Delivery to station ...

Credit. 19 Calves sold

o o

65 0 0
57 0 0
20 5 0

721 15 0

376 0 0

2 10 0

142 5 0

128 5 0

6 12 0
8 5 0
1 16 0
600
500

27 13 0

40 7 10
60 0 0
22 15 0

1,521 10 10
35 0 0

Total £1,486 10 10

Total yield of milk ... 13,740 gallons
Average yield per cow... If „

«. d.

Cost per gallon ... 2 2

Lest manurial value ... 1

Net cost per gallon ... 2 1
Number of cows in herd, 40. Number of oows in milk, 35.

80

FARM Mo. 26.

ESSEX.

Sfaw of Farm : 1,130 aorea, all arable except 100 acre* woodland
Soil : Very heavy, poor, olayland.

System of Farming : Cropping, including hay growing, etc.
No. of Acra on which estimate bated, about 200.

COST PER ACRE OF BARE FALLOWING (1918 price*).

Cost of hone, per working day pnt at fa. »'»/.

Hone I* boor.
Han, 61. per day.

Ploughing, 3 honea { acre per day ...

CTOM „ „ „ „ ...

„ „ 1 „ „ ...

Crab harrowing twice, 4 hones, 8 acres

per day ...............

Ploughing, 2 hones, 1 acre per day ...
...... ' ...

Marking off, eqnsl to J ploughing ...
Water furrowing ............

Use of Implements ............

Rent ..................

Rates ..................

General Expenses ............

Intsrett on capital <5> 5 % per annum ...
Management ...............

*.//.

£ * d.

1 14 0

1 M o

1 S 6

9 6
19 0

1'.' "

-!

11
8

6 0
2 6

8 9

"> 0

Total Cost £996

Charge J to wheat
„ ] to beans, etc.
„ i to wheat

£4 14 9

WHEAT No. 16.

COST OF PRODUCTION PER ACRE, 1918 CROP.

Bare Fallowing. Share

Rent

Rates

Manure.

IS tons dung @ I"/. \*l. (charge half)
(Cost 2*. M. per ton on rail.
3*. lOrf. „ rail. carr.
2*. „ cartage.

..-. ,, application.)

1 cwt. sulphate/ammonia applied
Seed. 2 bush. (8 12*. per bosh, plus

dressing

Cultivations.
Two harrowingg, 2 hones, 8 acres per

day

Drilling, 2 men, 4 hones, 8 acres per day
One harrowing, 2 horses, 8 acres per day

Water furrows

Ploughing headlands

Cleaning out water furrows

Two hone hoeings and 1 harrowing

8 acres

Rolling

Thistle cutting and docking

£ i. d.

£ *. d.

4 14 9

6 0

2 6

:t 17 f,

1 0 0
1 4 6

4 9

1 '.i

2 4
8 0
2 0

11 0

7 0

2 4

5 0

Harvesting

Threshing

Carting to station

Implement*

Liming.

3 tons ground-lime <§> £1 12*. (>rf.

Application

Charge !th
Draining.
Mole £1 15 0 per acre.

100 „ for leads.

6 12

£8 16 0 Charge ,'jth

l Expenses, including ditching

Interest on Capital, 6%

Management

222

1 15 6

1 1 6

3 0

r> o

1 2 6

4 7

7 0

18 0

10 0

Total Cost £1M II It

Average yield— 24 bush, grain, 20 cwto. straw.

Norm.— This is interesting an an example of the expense involved
in Bringing more or less derelict and intractable clays into
cultivation. Where the costing is done on conventional lines,
profitable wheat growing is impossible, but the fact is that other
crops such as peas and hay often yield very well, due largely to the
cultivations spent on wheat.

FARM Mo. 27.

NORFOLK.

Sine of Farm : HIT acres. 240 acres arable, 77 acres pasture.
Soil : Medium to fairly heavy.
System of Farming : Corn growing and Meat product ioi

Normally four course.
KARLbY No. 10.

AVERAGE COST PER ACRE OF 1918 CROP.
Borne Labour. Net cost per working day put at >'«. '.'</. per horn
Average cost of man, 6*. per day inclusive.

£ t.

1

*.

10

Li

4

1 i:.

2 0

111 li

i .;

."i

i
2
:i

2

LO

0

1 0 0

1 p

4
4

18
2

Rent

Rates

Manure.

3 cwts. supen fa 6*. 34

} „ sulphate of ammonia ® 17*. ...

Carting and application

Seed. Average of 4 bush, per acre <» 10*.

(mostly new seed)

Cultivations.

1 ploughing, 2 horses, 1 acre per day ...

2 „ double furrow, 3 horses,
2 acres per day

:i borrowings, 3 horses, 14 acres jier day
Rolling ... 1 horse, 10 „ „
Drilling ... 2 hones, 9 „ „
2 borrowings, 2 „ 10 ,. .,
Rolling ... 2 „ 10 ,.
Weeding, thistles, docks, etc

Harvesting. Man labour per contract ...

String, £5 per cwt

Horse labour — cutting, 6 horses, 10 acres

Carting, 6 horses, 10 acres per day ...
Straw, pegs, etc., for thatching, and

water

Second raking, horse

Threshing. 10 coomb? per^cre. 10 acres
per day. 12 men and 1 boy and 3 horses,
plus hire machine

Coals and carting, J ton (S> £2

i 'i

Dressing <S> ."«/. per coomb t

Carting to station. 2 loads per day, 3-4

miles

Use of machinery and implements

Broken time. About 10 % on labour ... l:t

Hedging, ditching, fencing and general

expenses

Interest on Capital, S % on outlay for

6 months

Management. Bailiff, 7*. M., fanner, 7*. 6d.

£15 8J

Average crop— 40-44 bush, grain, 22-23 cwts. straw.
NOTR. — Where barley is grown after sheep on roots, th>
for proportion sheep folding would be about 50*. per acre, but tl
crop w. ulil be slightly better. No manures would be necessary!

FARM Mo. 28.

fVunty, HANTS.
Size of Farm : 750 acres arable (101 acres wheat), 350 tM

pasture, 533 acres down.
Soil : From heavy clay to light down.
System of Farming : Cropping and sheep.

WHEAT No. 17.

COST PER ACRE OF 1918 CHOP on various classes of Und.

Heavy land. Medium do. Light c

& i. d. £ *. </. £ *.

Rent and Rates 1 15 0 1 10 0 ! 2

J cost of fallowing and liming 300 200 1 1 ~>

Ploughing and pressing ... 2170 1126 17

Drilling 86 36

Harrowing (1/6) 60 (10 4

Dung, 20 loads fa 2*. Urf. (labour

only) 2 10 0 2 10 0 2 10

Seeds 100 100 10

Trimming, furrowing, etc. ... 60 30

Artificial manuie 120 120 12

Harrow (Spring) 30 30

Roll „ 16 16 1

Weeding 40 10 4

Binding and shocking 15 0 U "

Carting and stacking 12 " i- "

Threshing 100 100 17

Thatching 40 40

Delivery 50 50

£16 3 0 £13 11 6 £12 8^

Straw put against manure.

Average yield, I'.U'.i crop 26 bush, grain, IS cwts. straw.
„ over 5 yean, 28 „ 25 „

FARM No. 29.

'ounty, ESSEX.

Size of Farm : 600 acres. , Arable 300 acres. Pasture 500 acres
Soil. Typical " Three Horse Land."
System of Farming. Corn growing and Milk Production,
dumber of Horses to which estimate applies. 14.

ORSE LABOUR No. 11.
AVERAGE COST OF KEEPING EACH HORSE FOR 1918-19.

'°°^9- £ t. d. & t. d.
! bash, oats per week, all year round, @
48*. per quarter 31 ^ o
20 Ibs. hay per day— 1st October to
12th May— (S> £7 15*. per ton ... 15 10 0
8 Ibs. Straw Chaff per day, all year
round. @ 40*. per ton 2 12 0
Grass, 2 acres @ 48*. per acre 4 16 0

MILK No. 6.

System of Dairying. A herd of about 60 cows is kept, about 45
regularly in milk with a view to maintaining as uniform
a supply as possible.

COST OF PRODUCTION PER GAL. DURING 1918-19.

PBBIOD 1918.

Nature of 1st May to 30th 1st October to 30th
Expenditure. Sept. 1918. April, 1919.

Details. Totals. Details. Totals.

& s. <1. & s. d. & x. d. £ i. d.
Foods. Purchased
cake and meal ... 120 0 0 168 16 3
Grains — damaged
barley and beans 100 00 156 0 0
Hay and straw ... — 977 12 9

hoes and Shoeing.
6 new sets @ 8* . 280

vetches 60 0 0 —
Roots ... — 176 11 3

Removals, &c 10 0

Pasture and after-

math 250 00 70 0 0

530 00 1 519 0 3

table Equipment 10 0

Labour. (App. 1)*... 187 0 0 '26! 14 1 0

eterinary. Attendance and Medicines... 100
table. Rent, rates an.l repairs 15 0
enersl expenses including supervision... 10 0
)epreciation. 10% on average value £80 800
nterest on Capital. 5% 400

Depreciation and Loss
on cows (App. 2)f 140 00 120 0 0
General Expenses.
Rent and rates ... 10 0 0 14 0 0
Machinery and
utenails 15 0 0 14 16 0

£73 5 0

Cost of litter put against manure.
Average No. of working days per annum ... 240

Veterinary expenses 500 300
Miscellan eons
(App. 3)§ .... 616
Keep of bull ... 26 8 0 36 17 6
• - 56 8 0 74 15 0

Average cost of one hoise per working day ... 6*. Id.
Average cost of horseman ... 6*. per day (inclusive).
(For 52 hoars week.)

lost of Pasture thus • Aid

Delivery (App. 4> ... 25 0 0 35 17 6
Interest, o% on £2,400 50 0 0 69 12 0
Management 40 0 0 56 0 0

Kent ... ... ... 1 J 0

Total cost £1 028 80 £2 166 18 9

Rates 4 0

Deduct 20 calves @

2 cwts. slag 80

£2 40 0 0

Thistle catting ... ... 3 0

86 calves @ £2 .. 70 0 0

Ditching ... 6 o

Fencing (rails, &c.) 5 0
General expenses 1 0

Net Cost ... £988 8 0 £2,096 18 9

£280

Total Milk produced 14,252 gals. 13,542 gals.
Cost per gallon ... la. 4J<2. 3*. Ifd
Lett manurial value ... ... — 2JA

V'TEAT No. 18.

No. of acres on which estimate based, 35.
Previous Crop. Beans.

COST OF PRODUCTION PER ACRE OF 1918 CEOP.
A t. d. A t. d.

Net cost per gallon ... 1*. 4Jd. 2*. \\\d.

*App. (1). Labour from 1st October to 30th April, 1918-19.

£ s. d.
Foreman, wages and extras 2 14 0
2 cowmen „ „ 210 each.
1 girl 1 10 0

iates ... . 4 o

1 man, horse and cart, carting hay ... 110

(anure.
2 cwts. sulphate of ammonia applied... 200
On Beans, 15 tons dung (ffi 6* 4 10 0
Application It. ... ... ... 15 o

£8 17 0 per week.
Labour per week in summer period slightly less.

650
Charge Jths ... 1 19 4
•ieed^ 2 to 2J bush. @ 95*. per qr. (all
bought) and dressing 146
Cultivation.
Ploughing, 2 horses, | acre per day ... 140
4 Harrowings, „ 10 „ „ "... 60
Drilling, 3 men 4 horses 10 acre per day 4 0
Water turrows ... ... ... ... 2 0

fApp. (2). Loss on Cows.

1st May to 30th September. 1 broke thigh, £20 ; 1 broken neck, £39 •
1 waster, £22 ; 1 died, £38 ; 2 sold (barren), £21. Total, £140,
1st October to 30th April. 12 abortions.

§App. (3). Miscellaneous. Coals, & 1 ; oil, £ I 2*. 6<2. ; coats and aprons,
£1 14*. ; towels and soap, 5*. ; disinfectants and drenches, £2.

Striking up, man and horse 1 2
Harrowing in Spring 1 6
Rolling, 2 horses. 10 acres per day . . 16
Hand hoeing and dock pulling ... 12 6

0App. (4). Carting to Station. Horse and cart deliver twice daily—
4 miles, upkeep of churns, seals, etc.

Home Grown Foods used.

larvesting.
Catting, self-binding and stocking ... 16 6
Carting and stacking 15 0

1st October to 31st January, 1919— £ s. d
58 tons 7 cwts. hay @ £7 15* 452 4 3
87 „ 15 „ mangels @ £1 5* 109 13 9
20 „ 5 „ chaff @ £4 81 0 0

1 15 6
Thrf-ihing, including coals ... ... 116
luting to station, average 3 milei ... 30
Implements and Machinery ... ... 5 0

1st F«bruary to 30th April, 1919—

. 53 tons 10 cwts. mangels @ £1 5/ 66 17 6
19 „ 1J „ chaff @ £4 76 H 0

Hure of General Expenses 5 0
Iroken time and unremunerative work... 10 0

47 „ 10 „ hay @ £7 15* , 36i 2 6

interest on Capital 5% 6 6

£1,154 4 0

Total Cost £14 0 0

Average yield, 24 bush, grain.
20 cwt. straw.

Purchased foods consisted chiefly of linseed, coooanut and dairy
cake and meal.

Ration varied from time to time, but above is an accurate record
of total quantities consumed.

25831

.M .:

62

FARM Mo. 30.

, DOI:

SUe of Farm : 800 acre* arable, 2.'»0 acres [mature, 300

down. Soil : Light loam on chalk.
System of farming : Corn, «ht«p, and milk production.
HOUSE LABOUR No 12.

, n •

0>s I oK HORSK LABOUR Koli

I. Feeding.

(a) Summer 6 months. Per hone.

11 but. Oau $ 6*. bux. for 26 week*

Chaff ft 2«. per week

Gran-feed ft t>«. per week
(A) Winter 6 month*.

3 but. Oats &• «••*. iW. buy.
Chaff ft' 4*. per wfek
Bran (*> It. 64. per week
Mangoldt ig> 4*. per week

II. other Costs.
(1) Shoeing.

4 sets New Shoes pei horse per an-
num <S> 9* .............

Present price (10*. set;, pre-war

(4i. set).
Removes ............

I-') HarmiM. Repaint per annum ...
Present cost of set (£12), pre-
war (£5).

(3) Stable utensils (brushes, oil, etc.)

(4) Veterinary. Medicines and powders

(5) Depreciation. 2 Colts (8 £>". di-
vided between 20 hone* ......

(G) Share of Rent, Rate?, Insurance,

£ *.

6 4
1 19
5 4

I'.Hs in.

d. a

0
'•
0

u

c

0
0

etc

(7) Interest on Capita).

Value horses, colts, etc. (28), £1 600 ;
Ditto harness and equipment £150 ;
5 96 on ............

Estimated coat of Litter ......

Estimated value of Manure ..

1 16 0

lo o
1 0 0

7 r>

15 0

«oo

1 :. 0

16 0

300

1 lo 0

16 0
10 0

£78 2 0

Average of working days — 290. ______

No. of horses — 20 working cart horses.
Inclusive wages of horsemen, £2 on.

Average No. of hours per week (Summer and Wintei), 50 hru.
Cost per working day for one horse— fw. ad.

WHEAT No. 19.

COST .PER ACRE OF GROWING WHEAT, 1918 CROP.

No. of acres, 150. Soil, light loam ; sub-soil, chalk.

Season, good ; wet before harvest, causing some waste of yield.

Crops of previous 3 years, wheat, clover, hay.

£ i. il. £ i. /I.

Average Rent IRQ

Rates <S .%* in the £ 6 3

Farmyard manure.

15 Loads @ 2*. 6d.— labour only ... I 17 6

Seed. 2} bushels ft> 10* 150

Cultivation.

Steam ploughing and pressing 18 "

Coal— Scwt. 'a -2t. ••„/., (muling 6rf. ...
Harrowing twice, :t horses, 9 acre* per

day 6 0

Hauling water to engines, 3 horses ... :: >.

Dix harrowing, 3 horses, 7 acres per day 3 6

Dragging (heavy), 4 horses, 8 acres per

day :, n

Drilling, :< horses, 9 acres per day ... 4 0

Rolling (heavy), 3 horses, 10 acres per

day 4 0

Harrowing. 2 horses, lo acres IX.T day 2 0

Harrowing, in Spring, 2 hones, 10

acres per day -j n

Rolling, in Spring, ;t horses, 9 acres
per day :i u

Harvesting.

Opening field 10

Binder, 3 horses, 12 acres per day ... >. <>

Twine and oil

Miling I ,;

Mauling, lo acres per day, 3 cne-horse
wagons, 6 men and 2 boys— hones
8». each, men 9«., boys 8*. firf. ... A 8

Thatching, Kiacresin 1 rick, l:<sq.ft»U. I 3

Thatch-making and spars 1 6

Threshing.

4f 1 Riok per day. Hire of machine •

A3 per day

Coal, *». ; 9 men *> 7*., i.3 3, a day ... 84

Carried forward

2 19 0

I 6 11

14 4
9 13 0

i. J.

Hruugbt forward ...
Marketing.

Dressing and weighing

Hire of sacks

Hauling to market, 4 miles

Implements and Machinery — drpn>ri:itii>n
and repairs

General Expense*.

Fencing, weeding, etc

1 cwt. Sulphate of Ammonia, 16*. ('«/.
plus application

Proportion of Cost of Cleaning.
(After 2 years)

1 o

.1 .-.

0 !» I

'.' M

•1 u
IK 6

1 :. u

Allowance for Management
Interest @ 5 % per annum

Total Cost

£ it :.

(Straw against manure.)
Yield, 34 bushels per acre.
Average yield over 7 years, 28 bushels per acre.

BARLEY No 10.

COST OF GROWING (SPRING) BARLEY, 1918 CROP.

No. of acres of barley, 4o acres.

Soil, light loam ; sub-soil, chalk.

Previous crops — wheat, catch-crops and roots.

£ *. rf. £ r.
Average Rent, £ 1 6*. ; Rates fa :». in the

£, 6*. 3d Ill

Barley manure, plus application

Value of Sheep manure after roots ... 1 1'

Seed. 3 bushels <E> 9*. 6rf. 1 f

Cultivation.

Ploughing twice, double ploughs, 3

horses, 1 i acres a daj 1 I

Dragging, 3 horses, 8 acres a day ... 4 "

Rolling, 8 horses, 9 acres a day ... 10

Harrowing, 2 horses, 9 acres a day ... - <>

Drilling, 3 horses, 9 acres a day ... 4 o

Harrowing, 2 horses, 10 acres a day ...

H oil ing in Spring,:! horses, y acres a day :! 0

Harvesting.

Opening field I o

Binder, 3 hor.-es, 12 acres a day ... •'> o

Twine and oil ."• o

Hiling 2 o

Hauling, 12 acres per day, :> one-horse
wagons, 6 men and 2 boys ; horses
8*. each, men 9*., boys :i*. »;</. ... 7 4

Thatching, <6> 1». sq 1 :t

Threshing.

@ . 1 Rick per day. Hire of machine ®
*::il>erday fi 0

Coal, 2*. ; 9 men ft 7*., £3 'As. a day ... * 4

Marketing.

Dressing and weighing 1*. ; hire of
sks., 9</ 1 9

Hauling to market, 4 miles 8 0

Use of Implements, etc 9 o

General Expenses.

Fencing, weeding, bird-scaring
Proportion of cost of cleaning 1 0 o

Interest on average Outlay U

Allowance for Management

n 7

r, o

£18 II 6

(Straw ligainsl manure. )
Yield p«T un--. :ii'i l>u-
Average yield, 7 years— 2s liuxheU barley.

MANGOLDS No. :i.
COST OF GROWING MANGOLDS PER ACRE, 1918 CROP.

No. of acres, 14. Soil, flinty loam ; sub-soil chalk.
Fairly good crop, Plant irregular, owing to Spring wuathc'
too dry for germination.

lous crops — clover, wheat, swedes.

Unit. C> ; Rates 10*

Farmyard manure.

18 Loads ® 4*. (labour only) ...
Artificial manures.

5 cwt. Mangold manure

Kaiiiit or Salt, 4 cwt

Sulphate of Ammonia, j cwt. ...

£ .<.

300

11 n

Carried forward

I 3

10.

63

Farm No. 3O— continued.

£ *. d. & g. d.
Brought forward 10 5 3

Bed. 8 Ibs ® 2*. 9rf. Ib 120

ultivation.

Ploughing in farmyard manure (Jan-
uary and February) ; single ploughs,

2 horses, f acre a day 150

Cultivating twice, 3 horses, 8 acres a day 6 6

Dragging twice, 3 horses, 8 acres a day 6 6

Rolling, 3 horses, 8 acres a day ... 3 3

Drilling (with manure drill), 3 horses,

6 acres a day ... ... ... ... 5 o

Hauling, mixing, and bagging manure 3 3

Harrowing, 2 horses, 8 acres a day ... 2 2

Horse-hoeing twice ... ... ... 12 0

Singling and flat-hoeing 1 10 0

Horse-hoeing once 6 0

Kng.

Topping and tailing 18 0

Loading and pitting (manual labour) 150

6 Horses and carts ® 6*. 6rf, 5 boy drivers

® 2*. 6rf. (2 acres a day) 159

plements— depreciation
neral Expenses.

ledging, etc 5 o

crest on Outlay ® n% 12 6

owance for Management 1 10 0

Less, proportion cleaning costs

4 19 8

389
1 0 0

£23 3 2
1 0 0

£22 3 2

ige yield, 25 tons per acre. Average yield 7 years, 20 tons.

[AT No. 10.

COST PER ACRE OF HAY, 1918 CROP.

nd of Hay — Clover, Rye grass and small seeds mixture.

e year hay. One year for sheep grazing.

ture of soil, light loam and chalk. No. of acres, 60.

at, £15*. ; Rates, 6*. per acre

t of seeds for 60 acres — £85 6*. lil. ... (per acre)
Quantities —

8 Bales Italian Rye grasx fa £5 10*. bale.
16 Bush. Devon Imperial '» £3 2t. >'«!. quarter.
224 Ibs. Milled Sanfoin fa 1,1. Ib.
3i iO lb». Clover fa In,/. Ib.
130 Ib*. Hop 'a \{d. Ib.
224 Ibs. Broad Clover ft 1W. Ib.
"> Sacks English Sanfoin ia< 36*. Hack.

ing, rolling and harrowing (per acre)

' ig (2-horse machine, 6 acres a day) ; horses 7*. 6d.

i, men 7*. (per acre)

'uriiing, pooking, loading, stacking

latching. 2*. ; Thatch and spare, 5*

roken time

and tear of implement*

interest on average outlay

Allowance for Management

£ .«.

in n

4
10

7

12

2

5

15

£6 10 3
Yield per acre, about 22 cwt. Average yield, 25 cwt.

(BEEP No. 4.

SHEEP ACCOUNT FROM MICHAELMAS, 1918. TO
MICHAELMAS, 1919.

£ *. rf. £ *. ,/.
Valuation of Sheep Stock — Michaelmas, 1918.

f.ln Breeding Ewes ft> 80* 2,660 0 0

i;we Lambs ® 45* 562 0 0

1" l::ini- •'/ 12'ix 60 0 0

200 Grazing Lambs <& 55* 550 0 0

About 1 00 doz. hurdles ® 15* 75 0 0

£3,807 0 0

'oods— Michaelmas, 191*, to Michaelmas, 1919.

300 acres Down <S 10* 150 0 0

Rates at •",*. in £ 37 10 0

168 acres Swedes, Turnips, Kale,

Rape ft £4 per acre 672 2 0

58 acres Vetches (a £5 16*. 8rf. acre ... 336 8 0
18 acres Rye and Winter Barley ®

44 18*. acre 88 4 0

•0 acres Aftermath Clover at 15*. acre 45 0 0

140 tons Hay ft £8 ton 320 0 0

• 16 tons Straw (lambing yard, etc.) ®

on 22 10 0

;iins, Peas, Beans, etc.,

average cost £14 7*. 6d. ton 632 10 0

I 75 qrs. Oats ® 50*. 182 10 0

I Shepherds. 6 months. <S 36*. week ... 145 8 0

I Shepherd*, fi month*, ft 12*. •;»/. week 1U5 15 0

re for lambing and Summer money

> 47 each 21 0 0

2,486 12 0

Carried forward

£2,486 12 0

Brought forward

3 tons Coal allowed ® 45*. ton ...

Extra Labour.

(1) Hauling hurdles, etc., hauling,

cracking, mixing cake, etc., esti-

mated average £3 a week ... 156 0 0

(2) Help during lambing, putting up

yards ............ 35 0 0

Shearing and Dipping 1,100 sheep 25 0 0

£.«.-/. £ *. </.
2,486 12 0
(i 15 0

Hurdles.

60 doz. ffi 22*. doz .......... 66 0 0

Dressing same with Creosote <S> 5s. doz. 15 0 0
4 doz. Cribs ffl 28.*. doz., £5 12*. ; and

18 Troughs, £16 Is .......... 21 16 0

Sheep purchased.

20 Six-tooth Ewes (Si 82*
2 Ram Lambs ® £9 9*

82 0 0

18 18 0

554 18 0

102 16 0

100 18 0

General Expenses.

1,104 Sheep dipped at Irf 4170

Medicines, maggot dressing, marking,
etc 500

9 17 0
Interest.

6% on 1918 Valuation, £3,807 190 7 0

5% on Year's Outlay, £3,907 0*. 9rf.

for 6 months 97 13 o

288 0 0

Management. ® 30*. week 78 0 0

Total Costs £3,621 1 0

Credits.

Sheep and lambs tolil 1,834 19 0

Wool. Warned fleeces ® 50</.

Unwashed lamb wool at 36</.

Estimated 800 0 0
Manurial value, say 200 0 0

Deficit

2,834 19 0
£786 2 0

Valuation at Michaelmas, 1919.
Approximately the same as Michaelmas, 1918— £3,807.

[NOTE — It is difficult to assess the manurial value in thia and
in similar oases, but if the account is to be squared it means that
a charge of £986 2t. must be carried by succeeding corn crops, in
addition to the proportion of cost of growing roots which would
be at least £5 per acre, i.e., £840. — J.W.J

MILK No. 7.
COST OF PRODUCTION OF MILK, MAY TO SEPT., 1918.

£*.<?.£ *. ,/.
Xo. of Cows, 50. Average value, £42.

I. Foods.
Exclusively on grass.

3* acres pasture ® £1 acre for May.

(Note. — This field was not stocked

with any stock after Dec. 1st, 1917) 30 0 0

84 acres frum June 1st to Sept. 30th

@ £2 acre 168 0 0

40 acres in addition to above after hay

had been cleared @ £1 10*. acre ... 60 0 0

II. Labour.

1 Dairyman, fall time @ (per week)... 1 15 0

Sundays 4 3

Milk allowance, 1 pint daily 1 2

3 men milkers, part-time, fa 25*. week 3 15 0

Sundays <s> 4». 3d 12 9

Milk allowance, 1 pint daily ... ... 36

1 Girl milker, full time, @ (per week) 1 4 0

Sundays 4 0

Milk allowance, 1 pint daily 1 2

Less Rent of 2 cottages @ 2*
22J weeks ® (per week)

8 0 10
4 0

7 16 10

III. Depreciation.

46 Cows ® £42 (beginning of period) 1932 0 0
6 Heifers ® £35 210 0 0

176 8 9

48 Cows ® £37 (end) ...£1776 0 0 2142 0 0

4 Cows sold 152 15 0 1928 15 0

213 5 0

IV. General Expenses.

Share of Rent and Rates on Buildings 25 0 <>

Coal, Petrol, and Lubricating Oil ... 10 0 0

Veterinary and Medicines ... ... 4 10 0

Depreciation on Utensils and Water
Supply-® 5 o/o per annum on £500

for 5 months 10 8 4

Insurance 300

Keep of Bull ® 10*. week 11 5 0

Share of general farm expenses (hedg-
ing, etc.) 20 0 o

3 4

Carried forward

-'-,- II

64

Farm No. 30

V. Delivery.

Hone and float 9 £1 week

Driver's journeys— Week-day*, 1'-;
Sundays, 8/-

VI. Interest on Capital.

M6 per annum on £2,642 for 5 months

VII. Management Allowance.

A 41 tweak

\c manural value on grass.
Value of Calves

Milk produced— 14/J82 (rallons.
Net Cost per gallon— I/Of.

Brought forward
4 «. </.

4 i. d.
731 17 1

22 10 II
10 12 0

23 2 0
55 0 10
22 10 0
8S2 9 11
43 6 0
£78!) 3 11

COST OP PRODUCTION OF BULK FBOM
1st, 1918 TO APRIL 30th, 1919.

No. of Cows, 50. Value (average), £37.
I. Foods.

Pasturage during Oct., Nov., Dec., 124 acres <» 10/-

acre

2 acres Cabbage fed in field. Cost of cnltivation,

growing, cutting and hauling
8 acres Mangolds fed in house. Cost of cnltivation.

growing, hauling and pulping
Chaff, including cost of cutting and hauling (20 tons

® SO/- for straw)

Hay, 40 tons (S £8 a ton

Barley Straw. 15 tons ffi 25/- a ton

Oat Straw, 20 tons (Si 30/- a ton

Crushed Oats, 1 sack daily for 5 months <S> 25/-

per sack
Cakes and Meals, 19 tons 1 cwt. Average price

£16 a ton

Bran, 4 tons <S> £12 a ton

OCT.

62 0 0

51 0 0

189 5 4

62 4 0

320 0 0

18 15 0

30 0 0

187 10 0

804 16 0

48 0 0

II. Labour.

3 Men full time @ 35/- (per week)

Sundays l/.t each

Milk allowance, 1 pint each daily
•2 Girls full time @ 22/ (per week)

Sundays 4/- each

Milk allowance, 1 pint each daily

29} weeks <S> (per week)

III. Depreciation.

48 Cows at £42 (end of period)
Cows sold

48 Cows <S> £37 (beginning) £1.776

£ *. d-

550

12 9

6 3

240

8 0

3 6

8 18 6

2,016 0 0

98 1 8

2,114 1 8

1,776 0 0

£338 1 S

£1,273 10 4

263 6 9

IV. General Expenses.

Share of Rent and Rates 35 0 0

Coal, Petrol, Oil and Candles 1700

Veterinary and Medicines ... ... 700

Depreciation of Utensils, a % on £500

for 7 months 14 11 8

Insurance 440

Farm Expenses — hedging, fencing,

rolling, etc 70 0 0

Keep of Bull <S> £1 a week 29 10 0

V. Delivery.

Horse and float @ 30/- week ; lights,
etc. (£1); Driver, week-days I/-;
Sundays 2/- 57 5 0

VI. Interest on Capital.

£2,276 (» 696 per annum for 7 months 66 7 8

VII. Management Allowance.

<g> »>/- for 29} weeks 44 6 0

VUae of Calves 31 6 0

Appreciation of Cows (from No. III.) 338 1 8

Milk produced— 13,975 gallons.!

Cost IKT gallon

Deduct Mann rial Value ...

Net Cost per gallon

177 6 8

57 5 0

66 7 8

44 6 0

1,881 19 6

:«;•.» 7 8

£1,512 11 »

*. d.
2 2

FARM No. 31.

County, LINCOLN.

Site of Farm. 260 acres.
Management expenses, £200, divided as follows ; — £ *.

Arable land, 88 acres grass 15810

75 beasts (wintered only)
8 horses

Total per annum

Rent 2 1/- per acre; rental of buildings £46 6*. Beast
yards used only in winter. Rent apportioned as
follows : —

8 horses at £1

75 beasU at lo/-

37
4

•t -jni i IP i

tf 0 0

:t7 in c

in i

BEEF No. 5. 45

WINTER STORES AND SUMMER FEEDING.

26 cattle cost in October £26 per head = £676.
October 24th, 191H, to May 1st, 1919.

1 SO tons straw and chaff at £1 l:tu <i

6J tons clover hay at £7 15* 50 7

13 tons roots at 25/- 16 5

Labour — 1 man and one-tenth did 75 beasts = 17/1

per week for the 26 X 27 weeks

1 man at 7/3 and 1 horse at .V J day three times a
week leading litter to yard ... ... ... ... 15 8

Rent and rates of building at in/- per head ... 13 0

Insurance of live stock at 5/- per £100 per annum... 1 2

Share of general expenses, including wear and tear,
tumbrils, &c. ... ... ... ... ... . . 1 In

Management, bailiff and self

Interest on capital, 5 per cent, on (i months outlay 22 10

23 1 p

(

n

(

£278 4 6

May 1st to July 28th, 1919.

Grazing, 24 at £4 96 0

Cake and meal £237, charge two-thirds 158 0

Breaking 10 tons cake at 15/- per ton 7 10

Carting 10 tons cake from station at 5/- 2 10

Carting 10 tons cake to field at o/- 2 10

Marketing expenses 1 man 1 day and dinner ... 10

Management 2 10

Interest on capital at 5 per cent, on outlay for
3 months

Total Costs.

IVa-n

October to May 1st...
May 1st to July 4th

£

f.70
278
282

<l.
0
6
0

12 10 0
£282 0 0

Total Receipts.

£ .'. d.

\ died 400

1 skin 100

24 at £41 15* ... 9% 0 0

£1,236 4 6 and 1 75 Ions manure.

/. This manure has cost 26*. per ton to produce, if a level
balance is to be shown and no loss accounted to the feeding.

County, LINCOLN. FARM No. 32.

Size of Farm : 360 acres. 300 arable, 60 grass. £ i. d.

8 horses, rent 800

61 cattle wintered 30 " n

Rent of buildings used for stock and horses ... £38 0 0
Management, bailiff and self, £250—

Cattle £36 (winter 30, summer 6).

Horses 4

Arable 210

BEEF No. 6. £250

WINTER FATTENING.

26 cattle cost on 1st October, 1918, £37 lOx. each=£975.

Cost of feeding and bedding. £ •'.

Litter— 60 tons straw @ £1 60 0

44 tons clover hay <S> £7 15*. (=about 18 Ib. per

head daily) 341 0

70 tons mangolds @ £1 70 0

hi; tons linseed cake @ £19 15*. on farm 320 18

4 tons 17J cwt. cotton cake (ffi £14 !.">». on farm ... 71 18

Labour— 30 weeks @ 30«. per week 45 0

Rent of buildings 13 0

Insurance of livestock @ 5* per £100 per annum ... 1 :.
Miare of (rene.ral expenses, including wear and tear

of tumbrils, cuke breakers, etc. 1 10

Management (winter period) IS 0

Interest on capital, 5 per cent, on 74 months outlay ... 44 0

d.

0

0
n
9

Total Costs.

Expenses

£1,956 11 10}
me- third cake 131 00

£'J81 11 10J

Total Receipts.

£ i. d. £ *. d,

976 0 0 Sold in June, 191!».
981 11 UlJ 10 beasts @ £52 520 n 0

15 beasts <a £.-.1 :<",:, o 0

1 dead (skin) ... 100

£1,096 10 0
£1,825 11 10} ami 221 tons manure.
/. To show a level balance the cost of this manure = 7.s<. per ton,

65

FARM Mo. 33.

knotty, NORFOLK.
Size of Farm : 312 acres.
Soil. Good medium. *
System of Farming. Cropping and Meat Production.

coarse.
Average number of Work Horses.

ORSE LABOUR. No. 13.

AVERAGE COST OF KEEPING HORSE FOR 1918-19.
oods. October to middle May.

£ t.
feily Ration.

232 acres arable. 80 acres pasture.

Four
10.

d.

A.

14 Ibs. crushed oats and bran @ £ 1 6 per ton 22 8

14 1 belong and 7 Ibs. cut hay „ £7 1&». „ 11 5
7 los. cut straw „ £2 ,,18

14 Ibs. roots „ £1 5*. „ 1 15

Mid. May to Sept.
7 Ibs. oats and bran, daily ... ... 7 0

7 Ibs. cut hay ... ... ... ... 3 7

7 Ibs. cut straw

Grazing <y ">/. per week...

0 0

7 10

17 6

0 0

53 1 10

hoes and Snoeing, 6 new seta

ra. It. 6rf

4 removes, tc & I*.

£2

u

arness, per quarterly accounts ...

able Equipment :

eterinary Attendance and Medicines ...
able — Rent, rates and repairs ...
eneral Expenses (including supervision)
epreciation — 10% on average value £80
iterest on capital 5% ,, „

21 II 0

Harvesting.

Digger, 2 horses ...
12 pickers <S> 5*. ...
3 horses, 2 men and

with carts
1 man at pit

Brought forward

£ i. d.

17 0

300

boy

£ s. d.

£ i. A.
22 15 0

13
6

(Will do 1J acres per day) 5 16 0
Cost one acre

Straw

Two earthings up

Harrowing, dragging and picking twice
Marketing.

Dressing and bagging firet ware and

then seed, 6J ton crop...
Carting to station, 6 tons per day,

man and 3 horses

Allow for extra work in handling Scotch
seed (purchased and laid down early)
and in turning and dressing " once

grown " seed

Use of Implements and Machinery
Allowance for broken time
General Expenses ...

Interest on capital, 5%

Management...

3 17 4

10 0
8 6

11 0

2 1 6
1 2 6

5 9 10

340

£74 12 10
Cost of litter balanced by manure.

Forking Days — Allow for Sundays, holidays, wet and frosty
weather, idle days during hay time, harvest, threshing, &c..
visits to smithy, sickness of man or horse, sore shoulders, man
working only one bone, tc. Average No. 230.

Cost per working day ... St. 6d.
Average cost of horseman per day fti. (inclusive).

FARM Mo. 34.

lw*/y, WORCESTER.
Size of Farm : 290 acres arable. 190 acres pasture.
Soil. Light, liable to " burn."
•item of Farming. Cropping, feeding and milk prod
Previous Crop. Corn.
No. of acres. 42.
OTATOES. No. 7.

AVERAGE COST PER ACRE 1918 CROP.
£ i. d.

notion.

£ ,. d.
1 i 0
3 6

586
970

6 12 0

[anure.
7 cwts. special potato manure <y II...... 4 18 0
2 cwts. flue dust (a. 3*. 6d 7 0
Carting and application... ... ... 3 6

ee<l. Scotch, 1 ton fa £9 7*. per ton ...

nltivations. (Horsemen t&> 6*., Horxc fa
5« fid. per day.)
1 «t Ploughing, 2 horses, | acres per '.iy 128
2nd „ „ | 128
^•enmiiitf- 8 „ 6 „ 11 3
I Harr wings, 2 „ 9 „ 86
'lathering scutch and chain harrowing 16 6
Ftiiliting, 3 horses, 3 rowed, 6ac. per day 2 10
^[ilitting.2 ,. 1 „ 3 „ 58
JMantingseed, women 4*., carting U.6rf. 5 6
•Arrowing down twice, 10 ac. per day .( 5
Moulding up twice, once 3 row and

Tw<, hr.ff h «:ings, 1 horse, 3 acres ... 8 0
Two 'Irill harrowingfl 8 0
Hand hoeing by contract 12 0

Carried forward

£22 15 0

£ *. d.

200

1 5 5

1 13 10

1 13 10

10 0

7 6

10 0

15 0
15 0
15 6

7 0
17 0
150

Gross cost £36 3 4

NOTE. — Any allowance necessary for cleaning costs carried forward
is more than offset by the fact that the land is left poorer after
the potato-crop, without dung, than it was before it. This tends
to show a lower cost per ton than actually obtains.

Average yield — 6$ tons ware and need.

FARM No. 35.

( 'aunty. E. YORK.

Size of Farm: 180 acres arable. 100 acres grass. Soil: Warp.

System of Farming. Cropping and Feeding and sale of crops.
POTATOES. No. 8.

AVERAGE COST PER ACRE OF 65 ACRES POTATOES,

1919 CROP.
NOTE. — Man and two horses taken at 25*. 5d. per day.

Rent and Rates

1st Ploughing, 2"

2nd Ploughing, 5"

3rd Ploughing, 8"

Cultivating

Harrowing ...

Ridging ... ... ...

Manure, 25 tons @ 10*., bought 8*. per ton, Railway

Carriage, 2t

Sulph. Ammonia, 1} cwts.

Super Phosp., 4 cwts. 6*. 6d

Lime, J ton

Carting and spreading Manure, 25 tons, 2 miles from

Station, 5*. per ton

Carting, Tillage and Sowing

1 ton Scotch Seed

Carting and Pieing down, finding Straw and covering

Carting and Planting Seed

Covering

Running up opposite way

Harrowing down

Running up ...

Harrowing down ... ... ... ... ... ...

Scarifying

Hoeing -

Scarifving, 2nd time

Earthing up

Ploughing out
Gathering
Carting to Pit

Clamping and thin soiling

2nd Covering Soil

Straw, 5*

Harrowing

Picking Hammings

Carting off Tops

Dressing, 6J tons, 5s.

Dressing Seed

Carting, 2J miles, 6*.

Proportion, Hedging, Ditching, loss on Headlands, etc.

Interest on Capital ...

Management

Establishment Charges

12 10

1 4

1 6

1 2

5

0

0

5

0

9

10

0

10

0

16

u

10

0

10

0

5

0

10

0

5

0

12

6

15

0

12

•i

7

6

15

0

3

0

0

10

0

10

(1

10

0

10

0

2

0

2

6

2

1

1

12

fi

7

a

1

19

0

10

0

1

10

0

1

5

0

1

0

0

Allowances off —
1/3 Manures
1/3 Super and Lime
Prop, cleaning

£326

16 0

1 0 0

58 17 7

4 18 6

Net cost £»3 li) l
Crops estimated to yield 5 tons ware, 1 ton seed, and J ton chats

per acre.
Average crop in 1918, 6 tons ware, 1 ton seed, and } ton chats

per acre.

66

, BERKS.

FARM Mo. 36.

Si*» of Farm. :>CI J acre* arable. 359 acres pasture.

System of Farming. Cropping and feeding.
BEEF Xo. 7.

COST OF BEEF PUoimTIoX. 1919.
No. of Bullocks in. Date of Purchase. 13th February, ItUf.
Date of Sale. 2:>th June, 1 '.' 1 ;>.

AVERAGE COST PER 111. Ah

Purchase Price-about 10| owU. ® 7
Marketing expenses and carriage
Foods—

1 1 week* in yard*.

Trough feed, fi Ibs.

Hay, 14) Ibs. per day 9 8/ per cwt

n

in u

n u

Trough feed, fi Ibs. per day <i> 12/- per owt.
Hay, 14) Ibs. per day 9 8/ per cwt
Mangold*. 3 cwu. per week «r 25/- per cwt

:• f,

ii u

i :;

Hi u

14 ii

12 4

•2 i;

;.! ii

.-. 'i

*:.-.:; 7 4

s weeks at grass

Grass £ z/3 per week (low)

Cake, 6 Ibs. per day <S £ IK per ton

Labour, I/ - per week in yards, •><!. per week at grass ...

vleneral Charges, including rent, ice

Interest on capital

Management

Cost

Straw not charged, put against manure.
Average live weight when sold, 12| cwte.

Cost per cwt. L.W. 83/9.

XOTB. — These cattle were sold at s.V- and .Ml1 per L.Cwt. All
throve well, and no allowance made for deaths and bad doers.

BEEF No. 8.

COST OF BEEF PRODUCTION in Hi.
No. of Bullocks. 10. Date of Purchase 31st March, HI I'.i.
Date of Sale. 27th August, 1<J19.

AVERAGE COST PER HEAD.

Purchase price

Marketing expenses and carriage

Foods, 4 weeks in yards.

Trough feed, 6 Ibs. per day at 12/- per owt

Straw, a cwts., <i> 30/- per ton

Mangolds, 3 owta. per week <* 25/- per ton

Gtass at 2/6 per week (low)

1 7 weeks at grass.

Cake, 6 Ibs. per day for 6 weeks Oi IK/ - per cwt. ...
Labour, I/- per week in yards, 2</. per week at grass...

General charges, including rent, kc

Interest on capital

Management

£ i.

|o u

3

17
7
i:,

0 6

6 10

2 6

in r,

5 0

CI7 19 10

Straw for litter against dung.

Average live weight when sold, II cwts. 2 qrs. 18 Ibs.
Cost per cwt. L.W. .*:' I.

XOTK Above cattle sold at so/ per cwt. L.W. All throve well,

and no allowance made for deaths and bad doors.

FARM Mo. 37.

Owii/y, GLOUCESTER

Sire of Farm : 300 acres arable.

300 pasture.

Soil : Medium, in rather poor condition.
WHEAT No. 20.

AVERAGE COST PER ACRE. WHEAT AFTER CLOVER.
60 ACRES, nils CROP.

£ *. ii. X. *. '/.

Residue from Clover 1 * o

Rent. K./6. Rntrs 2/H Hi 2

Manures. 2 cwt*. snip. amm. applied ... I 18 0

Seed. 2 i bushels « In/ -and dressing ... 1 r. <i

Cultivation!- —

Tractor Plough Irt o

Two Drags 9 0

Drill -2 u

Harrow •> n

Harrow, and Roll in Spring :i 6

Weeding :t o

Harvesting-
Cutting
Twine

Opening round and stocking
Carting and Ricking
Thatching

1 15 6

Threshing

Carting to Station (by Tractor)

General Expense*

Upkeep of Im piemen U and Machinery ...

Interest on Capital « »%

Management

19

14

HI

8
15

£10 HI >

Average yield 25 bushel* grain. ' . ...

About fair average yield.

, KENT.
POTATOES Xo. '.'.

FARM No 38.

COST OF (iKOWlNi; o\i; AI i;i: OK POTATOES on

Good Working Loam. 1918 CROP.

md Rates ... '

Manure. 20 tons per acred 12 .including

cartage and carriage I-

Lfu one-third for succeeding crop ... I

£
2

Spreading

Artificial, s owls, at l:i .including carriage

Sowing ditto

Cartage of ditto to field

Ploughed once, 3 horse* (| acre per day)
('ultivatingtwiov. I liorses(i<acr<isperday)
York harrowed twin-,:! li..rs.-*(8acre*perday)
Rolled oner, two horse* (S acres |«r day)
Baulked onoe, 2 horses (8 acre* per day)
Seed potatoes, to include cai tage, carry i up

and wastage

Planting

Baulked onoe, 2 horses (3 acres per day)
York harrowed oncc.2 horses(s acres per day)
Braking :< times, 2 horses (3 acres per day)

Hand hoeing

Haulked once, two horses (3 acres per day)
Ploughing out onoe,3 horses (3ac. per day)
York harrowed once. 1 horse(3ac.per day)
Picking up, 20 women and I man (3 acres

per day)

Carting to clamp, 3 men, 3 horses and 2

boys (3 acres per day)

Clamping and digging

York harrowed twice. '-' horses ...

Cultivated once, 4 horses

Picking up harrowed potatoes (2 women

1 J acres per day)

Straw .

Earthing clamp @ 3/- per rod

Unclamping, so rtmg and carting tostalion
Clearing haulm

Interest on capital §% on £ Hi

Management and Supervision

I. 1

5 (

1

4 (

1 !

12 <

in (

.,

12 i

HI (

8

1

Hi

Ifi

11

II

l

i is I

7

2 .1
1 :>

KoTE. — These costings are based on 1U/- per day per horse an
In/, per man, to include repairs, depreciation, overtime anc
unremunerative work. Crop 64 tons per acre.

County, KENT.
POTATOES No. 10.

FARM No. 39.

COST OF ONE ACRE OF POTAT< > I >
Grown on Light Loam Soil. 1918 CROP.
Rent and rates

Dunging, 30 tons per acre <S> I5/-, includ-
ing carting and spreading 22 1<> 0

Lett one-third charged to succeeding
crop

L1 6 <

Half ton bone manure, including all
expenses ...............

Ploughed once, 3 horses (| acre per day)
Harrowed twioe, 4 horses (lOacres per day)
Baulked once, 2 horses (3 acres per day)
Planting, including man, empties, cartage
Seed, including carriage, 17 cwts A ll/-
Earthed once, 2 horses (3 acres per day)
Kraked once, 2 horses (3 acres per day)
York harrowed once, 2 horses (In acres
per day) ...............

Hand hoed ...............

liraked twice, 2 horses (3 acres per day)
Earthed once, 2 horses .........

Ploughed out once, 3 horse (2 J acres perday)
Picking up fa 1J</. per bushel ......

Carting and loading to clamp ......

Unloading and making clamp ......

10 o

15

Clamping for winter .........

Ox harrowed once (5 acres per day)
York harrowed once, 2 horses (8 a* •>

1 1 r day) ...............

Carting off bine (IJ aeres per day)
Hedging and Brushing .........

r iiclamping, sorting, loading and carting

to station ...............

Use of bushels ............

I n MI ranee on produce, tackle and workmen
Interest on capital. 7} % on £35 ......

Management and Supervision

^•^^•MMi

XOTK. — The above is based on the cost of a horse at 10/6 nnd
horseman at 10/- per day, including all repairs nnd use of tack!
overtime and unremunerative work.

Crop ...... 7 tons per acre.

11
11

3
10
3

II
16
IS

6
12
15
10

8

3
13

2

I

16
6

12
5

67

FARM No. 40.

, SOMERSET.

Size of Farm : •>•>» acres arable, 140 acres pasture. Soil
lay.

Heavy

System of Farming : Cropping, stock rearing, and feeding.

NOTE. — In following statements horse labour taken at 7/- per
•orking day as per detailed statement put in ; man labour at
verage of 42/- per week.

ffHEAT No. 21.

COST OF GROWING WHEAT PER ACRE— 1919 Crop.
Land : Heavy clay.
Cost based on 48 acres.

,ent, 30/- ; Local Rates, 3/-

[anures —

5 cwts. slag, ® (>/-,» i/- £ charged

1 cwt. sulphate of ammonia, carting and application

Seed, 9 pecks

ultivations —

1'loughing, 3 hordes. j acre per day

Dragging twice, 4 horses, 8 acres per day
Dragging twice, 3 horses, 8 acres per day ...
Drilling, '2 horses, 3/6 ; harrowing, 1 horse, l/'J
Dragging, 2 horses, 2/8 ; rolling twice, 2 horses, 5/4

iarvesting —

Cutting, tying, and stitching (10 acres per day) ...

Carrying, 8 men, 5 horses, 2 boys (10 acres per day)

Thatching, 1/8 ; one-half of reed, 5/-

Threshing, on basis of 9 acres per day

Delivering corn, 8/- ; use of implement*, repairs,
etc., 15/-

Hedging, ditching, haa'ing, headlands, etc....

Fallow, every 4th year, (is £8

mxirest, <a? 5 <#,

eneral expenses ...

llowance for management

£ ».
1 13

15
0

6
10

15

13

6

3

3
12

0

15

10

0

£17 7 8

field—

1916. 56 acres average 35 bushels.

1917. 78 „ „ 37 „
19: 8. 73 „ „ 38 „

Average over seven years, about 36 bushels grain and 25 cwts.
truw.

15 0
15 0

1 10 0

1 8
7

AKf.KY No. U'.
COST OF GROWING BARLEY PER ACRE— 1919 Crop.

Land : medium. The spring cultivations would be governed
ntirely by the weather.

£ ... </.
lent,:!"-.: Local Rate*. 3/- 1 13 0

anur. —

6 cwts. slag, fa •',-, Hn;-, J charged

| cwt sulphate, carting and application

eed, 1" iwcks, per acre S/-

olti vat ions —

Ploughing, 2 horses, J acre jier day

Cultivating, 4 horses, 6 acres per day

Dragging twice, 3 horses. 8 acres per day

Rolling, 2 horses, 8 acres per day

Dragging, 2 horses, 2/8 ; drilling, 2 horses, 3/6

Harrowing, 1 horse

Dragging, 1 horse, 1/9 ; rolling, 2 horses, 2/8

,%, tying, and stitching (10 acres per day) ..

Carrying, 8 men, 5 horses, 2 boys

One-half value of reed, 5/- ; thatching, 1/8

Thrashing, on basis (9 acres per day)

Delivering corn, 8/- ; use of implements, etc., 15;- ..
Hedging, ditching, and hauling headlands ...

ent-ral expenses

Itcrest. fa :> "/o

•Mtfement

O
0
8 0
2 8
6 2
1 9
4 5

15 0

13 3

li 8

1 2 0

1 3 o

15 0

10 I)

7 o

1 0 0

Total Cwrt £14 2 11

icre» average 40 bushels.
•17. 40 „ „ 37 „

191*. :t5 ., „ :« „
Average over 7 year*, 37 bushels grain and 16 cwts. straw.

MANGOLDS No. 4.
COST OF GROWING MANGOLDS PER ACRE— 1919 Crop.

Soil : Heavy clay.
Cost based on 13 acres.

Rent, 30/- ; Local Rates, 3/-

Manures —
30 loads farm yard manure, @ 4/-, f charged

Carting and spreading ditto

1J cwt. sulphate ammonia, carting and application

Seed, 10 Ibs. per acre, @ 3/-

Cultivations-
Ploughing, 3 horses, § acre per day

Cultivating, 4 horses, 6 acres per day

Dragging twice, 3 horses, 8 acres per day ...
Rolling and dragging, 2 horses, 8 acres per day

Drilling, 2/7 ; harrowing, 1/9

Horse hoe, 3 times, 13/6 ; singling, 40/-

Second hoeing

Lifting and topping

Loading and carting, 3 men, 4 horses, 2 days

Use of implements and repairs, eto

Ditching and hedging

General expenses

Interest, @ 5 %

Management...

Total
Less prop, cleaning costs

£ s. il.

1 13 0

4 10 0

3 5 0

1 10 0

1 10 0

266

7 0

8 0
5 3
4 4

2 13 6

1 4 0

1 5 0

4 18 0

10 0

4 0

10 0

15 0

15 0

£28 13 7
100

Net Cost £27 13 7

Yields. — Average for past 3 years, about 30 tons per acre.

FARM No. 41.

Cvttnty, GLOUCESTER.

Size of Farm : 120 acres arable, 330 acres pasture
Soil on arable portion : Heavy clay.
System of Farming : Cropping and feeding on grass.
WHEAT No. 22. *

COST PER ACRE OF WHEAT AFTER BEANS— 1919 Crop.

[ Horse ® 6/- per day ; horsemen @ 7/fJ ; labourers @ 6/<; per
day.]

Rent, 25/- ; Rates, 7/-

Manure : share of cost of dung applied
to beans

Seed, 2} bushels, @ 10/- and dressing ...

Cultivations. Autumn —

Plough, 4 horses and 2 men, j' acre

per day

Scuffle

Drag, 5 acres per day

Harrow, 'J acres per day

Drill, 2J acres per day, 3-rowcd

2 Harrows

Spring—
2 Harrows...

Roll

Hoeing

Harvesting.
Catting standing crop, 14*. average ...

„ laid crop, 22;- average
Hauling and ricking
Thatching and materials

£ K. d.

1 12

d.

0

0
0

10

7
5
2

a

4

4

•I

13

4 13 6

18 0

10

8

Threshing

Carting to Station— 3 miles

Use of Machinery and Implements

General Expenees

Interest ® 5 per cent

Management

Total
Average Yield

£16 8 (i

35 bushels grain.
28 owts. straw.

NOTE.— This land has to be bare-fallowed every fifth year at a
cost of about £li I per acre. One-fifth of this should be charged
to the above crop, making the

Total cost £18 8*. Gd. per acre.

68

FARM Mo. 42.

Qmnty, BERKS.

Size of Farm : 350 acres, arable.
360 ., pasture.

Sy»tem of Farming : Cropping and feeding.
Soil : Dark sandy loam.

HORSE LABOUR No. 14.

COST OF KEEPING A HORSE fOR YEAR 1918-1919.
Foods-

3 both. Oata per week <s SO/- per qr....
'3 cwt. Hay per week- (* £8

For 36 I per ton

weeks ) 1 cwt. Straw per week <S> £2

per ton

Gnus*, :v- per week for 16 weeks

Shoes and Shoeing : 6 seta at S/- plus

removals

Harness and Stable Equipment ...

Stable : Rent and Rates

Veterinary : Expenses and medicines
Depreciation : 5 % on £100
Interest on Capital, 5 % on £100
General Expenses and supervision

£
31

i. rf. £ .«. d.

•js Ifi 0

3 12 0
280

66 11 0

2 15 0

2 10 0

6 0

15 0

5 1 0

500
10 0

£83 6 0

Average Horsemen's Wages ... £2 per week 1919.

„ working day 7J hours.

NOTE.— In following costs, man has been taken at 6/8 per day of
7 J hours, and horse at 5/4 per day.

'AVERAGE COST OF BARE FALLOWS PER ACRE.

£ ». d.

4 10 0

9 0

3 6

7 0

1 3 0

l.-i U

7 4

6 0

£7 19 10

3 ploughs Hi 30/-

2 cultivatinge

2 rollings ...

."> harrowing* ..

Rent and Rates...

Broken time, general expenses and implements

Interest on Capital

Management

Charge |ths to first crop.

f ths to second crop.

WHEAT No. 23.

Previons Crop : Bare Fallow.
No. of acres : I".

AVERAGE COST PER ACRE OF 1919 WHEAT CROP.

Proportion bare fallow

Rent

Rates

Manure : 3 cwts. wheat manure, j cwt.

B/A

Seed : 3 btub, @ 80/- per qr

Cultivation* —

Drilling

Harrowing and Rolling ..

Bird scaring

Harvesting —
Cutting, including iwine

Stocking and Setting np

Carting and Stacking

Thatching 2/-, Materials 3/

(taking

£ I. d.

1 r,

3 0

2 U

IS o

2 0

5 3

5 0

1 0

Threshing

Carting to station...

Use of Implements and Machinery

Broken Time

General Expenses

Interest on Capital, 5 %

Management

& I. d.
4 16 0

i o o

3 0

1 19 0
1 10 0

12 6

1 11 3

1 2 6

4 6

17 6

5 0
5 0

II 0

18 0

£15 15 3

Average yield : 32 bush, grain.
20 cwts. straw.

NOTE. — Conditions for harvesting almost ideal,
average, but rather under average of straw.

Yield of grain

MANGOLDS No. 5.

Previons Crop : Mangolds.
No. of Acres : 10.

- AVERAGE COST PER ACRE OF 1919 CROP.

£ ». ,1.

Rent

Bates...

Manure —
It tons dung <S> 10/-

Oarting

Spreading

3 cwte. bone supers and 1} cwts. sul-
phate of ammonia and application .

Seed : 8 Ibs. <B S/- per Ib

Cultivation—

3 ploughs

3 cultivates ...

3 rolls

4 harrows

3 horse hoes

3 hand hoee (12/-, 20/-. IS/-)

Harvesting-
Pulling and Filling
Carting

600

1 6 3

B 0

1 4 0

556

12 0

6 0

6 0

1.-. 0

270

18 6

5 0

K. f. tl.

I 0 0:

3 0

7 12 3
2 II C

Implements
Broken Time
General Expenses .
Interest on Capital
Management

Deduct proportion cleaning

9 11

1 4 01

1J ft

F, t

5 0

10 O1

ir. 6

£25 11
1 10

£24

. — Manures to be carried forward balanced by manure*
brought forward.

Estimated crop, 24 tons per acre.

BARLEY No. 13
Previous Crop : Wheat.

No. of Acres : 20.

AVERAGE COST PER ACRE OF 1919 CROP.

Rent

Rates

Cultivations —

Three ploughs, one autumn and two

spring, i acre per day

Two cultivatings, four horses, one man
aud one boy, eight acres per day ...
Two rollings, ten acres per day

Four harrowing!", ten acres

Drilling, man and two horses, ten acres

per day

Rolling

Seed : 3 bush, per acre £> 70/- per qr. ...
Manure : 2 cwts. bone supers, J owt. S,A

and sowing

Harvesting —

Binding, including twine

Stookin ' and setting up

Carting and stacking

Thatching and materials

Threshing

Carting to station

Use of Implements' and Maohioery.
Depreciation It., repairs 7*., interest

3*. 6rf

Broken Time

General expenses Insurance, unremuuer-

ative work, etc.

Interest on Capital 5%

Management

£ t.

546

C
1

I 19

16
2
4
5

1 1
I

17
6

11
18

Total Cost

£16

Average yield for 1919 : 32 bush. Grain.
14 cwts. Straw.

NOTE. — Harvesting conditions were almost ideal for li)I9cnr
Yield on other hand is under average by from 2 to :i bnshe
per acre.

It was suggested that Straw should be credited @ 30/- per to
and charged to stock at about 4.0/- to 55/- according to whethi
chaffed or not.

FARM No. 43.

County, ESSEX.

Size of Farm : Arable, 370 acres. Pasture, 300 acres.

Soil : Typical " three horse '' land.

System of Farming : Corn growing and milk production

r<o. of Acres on which estimate based — 15.
HORSE LABOUR.— No. 15.
Average number of work horses— 18.

AVERAGE COST OF KEEPING EACH HORSE FOR

YEAR 1918-19.
Foods. 2 bushels oate per week, all year

round, @ 48*. per qr. ...
71ba. straw chaff per day, all year

round, @ 40*. per ton

241bs. hay per day— 1st Oct. to 12th May

— @ £.1 15*. per ton

Grass— 13th May to 30th Sept.— 1 J acres
per horse, @ 46*. per acre

31 4 0

260

18 12 0

£ t. d.

390

BARE FALLOWING PER ACRE (1918 Price*).

Shoes and shoeing. 6 new sets per ann.
@ 8*. ... ... ... 280

Allow for removals, etc 10 0
Harness

2 18
i in

0

Stable equipment ... ... . .

Veterinary attendance and medicines ...
Rent, rates, and repairs to stable ...
jeneral expenses, including supervision
Depreciation. a% on average value £100
Interest on capital. 5%" on average value

1 0
10
10
5 0

5 0

0
0
0
0
0

Total cost ...

Cost of litter put against value of manure.
Average number of working days per annum
Average cost of one horse per working day ... 5*
Average cost of horseman, 6*. per day inclusive
(For :>2 hour week.)

£72 4

— — ^—

260
. Id.

0

WHEAT.— No. 25.

No. of Acres on which estimate based — Field of 10 acres.

Previous Crop -Beans.

AVERAGE COST PER ACRE 1918 CROP.

£ *. d.

Rent

Rates

Manures :

8 cwt. slag @ 3*. 6^., £1 8*. (charge 50%) 14 0

1 cwt. S|A <5> 17* 17 0

Application 1 6

On Beans.

12 loads dung @ 8*., £4 16 0
Application @ 2s. 140

£600 Charge
Seed : 2 bush. @ 10*. and dressing @ 6d.

per acre

Cultivations :

Ploughing, 1 man and 2 horses, f acre

per day ...
Harrowing, 4 times, 1 man and 2 horses,

10 acres per day

Drilling, 2 men and 4 horses, 10 acres

per day

Making water furrows

Striking up

Harrowing in spring

Rolling, 1 man and 2 horses, 10 acres

per day

Hoeing and weeding

d.

0
0

1 12 6

1 16 0
1 0 fi

Cultivating twice by steam tractor per contract
Doal, 3 cwto. per acre <g> £2 per ton
2 days with man and 2 horses

:::

*

1

1

1
1

.-.

5
6
2
6

B

2
1

4
0
1

5
0
1
5
1
10

d.
0
0
3
10
0
0
6
6
0
5
0
0
0
0
6
0

2 harrowings wilh 2 men and 4 horses— 10 acres per day
Cross ploughed with tractor

Drawn out on large stetch and head in
Barrowed once, 2 men and 4 horses
Drawn out on half rood — 3 dayi work
Ploughed off 4 bouts

...

Harrowed 2 men and 4 horses

Jse of machinery and implement*
Rent

Sate;

ieneral expenses

Inn-rest on capital fa rt% per annum
•MMMMOMat ...

...

Totil cost ... £7
Charge J to wheat ; \ to beans or clover ; { to wheat.

1

^^~-

11

—

WHEAT.— No. 24.
COST OF PRODUCTION PER ACRE OF

a i.

3are Fallowing : Share of
Rent

1918
d.

0
0
6

CROP.
A *.
3 14
1 0
4

1 15
1 0

2 3

1 8
1 1
12

7
7
7
8
15

i.
6

0

0

6

6

0
2
7
0
6
6
6
0
0

Manure : 8 cwts. slag ® 4*. 3rf. (charge 50%) 17
1 cwt. 8/A <g> 17* 17
Application i

Seed : 2 bushel @ 10*. and dressing @ fid. per acre...
Cultivations : Ploughing, man and 2 horses,
f acre per day ... ... 12

8
1
6
0
2
0
8
0

Harrowing, 3 times, 10 acres per day... 5
Drilling, 2 men, 2 horses, 1 0 acres per day 3
Water furrows ... ... ... ... 2

Harrowing in spring ... ... ... 2
Rolling, 10 acres per day ... ... 1
Hoeing and weeding 5

Harvesting : as per previous estimate, No. 25
Throning: „ „ „
•Marketing : „ „ „
«M of machinery and implements
•hare of general expenses ...
Broken time and nnremnnerative work
•terest on capital 5%

Total cost

Average yield — 32 bushels grain.
25 cwto. straw.

£15

—— .

1

9

Harvesting : Opening round

Cutting- with binder, 2 men and 6

horses, 6 acres per day

Twine, 4 Ibs. @ ll<f. per Ib

Stocking

Carting

Raking up...

Thatching <§> 2*. f,d. per sq. (10 sq. per

10 acres)

Straw, 1 cwt. per acre

Threshing : 4 qrs. per acre, 5*. per qr. ...
Coale, 8 cwts. for 40 qrs. (ffi 2*. per cwt.

Marketing : Taking from thresher, storing
and carting to station

Use of machinery and implements

Share of general expenses, hedging,
ditching, etc.

Broken time and nnremunerative work...

Bare fallowing : Share of

Interest on capital, 696

Management

128

(i 10

3 5

2 0

1 2

2 0

1 8
5 0

2 0

7 6

3 8
3 0
7 6

(i

2 6

1 6

1 0 0

1 7

249

1 8 2

1 1 7

13 0

7 G

7 (i

7 ti

12 0

5 6

15 0

Total cost ... £ 13 14 6
Average yield — 32 bush, grain, 25 cwts. straw.

FARM No. 44.

WHEAT No. 26.
County, KENT.

Size of Farm : 1 86 acres arable. 15 acres pasture.

Soil : Medium.

System of Farming : Mixed with hops and market gardening.
COST OF PRODUCTION OF ONE ACRE OF WHEAT 1919 CROP.

Rent and rates

Manure for potatoes @ 20 ton per acre,

10*. per acre
Less two-thirds cost to potatoes ...

Ploughed oiice, 4 horses

Sowing wheat

2 J bus. seed including d ressing and carting

2 cwts. sulphate of ammonia

York harrowed twice, 2 horses ...

Sowing-

York harrowed once

Rolled once ...

Hoeing and weeding

Cutting round, cutting with binder, and

string

Shocking

Carrying and stacking

Thatching, including etraw and labour..
Threshing, and carting to market
Hedging and ditching
Repairs to harness, implements, etc.
Interest on capital @ 5% ...
Management

1 13 0

10 0
6 13

6 8
0 0

10

17 6
14 0

7 0
3 10
2 6
2 6
6 6

18
4

10
9

12
2
4

16

15

£17 5 10

NOTB. — This is based on the cost of a horse for each working Jay
at 8*. and the horseman's wages at 8*., allowing \1\% on wages
for unremunerative work. No allowance is made for share
of fallows which generally pay for themselves, and the estimated
crop is 4 quarters per acre and J ton per acre of straw.
Average crop— 4J qrs. grain. 1 ton etraw.

70

i o

FARM Mo. 45.

Ornnty, VORKS (but Riding).
Site of Farm : fO acre* arable. 60 acres Pasture.
Soil: Heavy.
Oate: No. 11.

20 ACRES CARTON'S SUPREME OATS SOWN AFTER
TURNIPS— I'.MS CROP.

Coit per ac.

a, f. tt.

S3 wagon loads of farmyard manure, carted to hill and
afterward* spread on land (poor parts only) (ii In. ... 5 10 0
2 hone* 1 man, 11 dan <fc IS*. 4rf. per day 8 8 S

2 „ 1 „ ploughing 52 days g> 16*. 4rf 3914 0

3 „ 1 „ chisel harrowing, 6 days twice over <§>

£1 0*. id «:

4 hones 2 men, gib harrowing twice OTer 4 days <a
£1 10*. 8rf

4 hones 2 men, rolling, twioeover 4 days (*. £1 10*. S</.
3 ., 1 man, gib harrowing once, \\ days

12 qrs. seed oats (including cleaning oaU to 2*. 6d. per qr.)
<» £3 18*. 9rf. per qr

Carting oats to field and drilling, 2 men, 2 horses, 2 days

I man, pair of horses rolling, 2 days

„ ,. straight toothed harrowing, 1J
days <5> 15*. 4i/

I/x>king corn, 3 men 2 wi-eks=t"i weeks 'o £1 .V

4 men £3 15*., 4 horses £2 3*. '.»</. two weeks harvest

4 half days at stacks ; thatching, fit. fid. ; nets, 2*.

Stray drawn for thatching (approx.) ... ... •••

Threshing engine £6, men's wages £2 16*.

Delivering 46 qrs. oats. £1 19*. 6d. ; bags, 3*. lOrf.

Rent, £210 ; rates, £30 18*. ; taxes on 20 acres land, £45

Blacksmith and veterinary snrgeons a/o.

Repair* and renewables — proportion

Threshing coal, oil and lighting a/c.

Binder twine — proportion 5

Plough shares and coulters

Interest on capital 5% on £ 1C

Management

Total ... £291 1 11

Cost per acre — £14 11*.

Total yield — 144 qrs. grain, 36 tons straw.

Yield per acre — 57) bush, grain.

36 cwts. straw.

Total cost of man labour— £73 II*. 2d.

1

2

6

I

8

1

10

:t

31

\n

n

2

\

10

1

in

s

1

1

0

7

1"

0

38

11

0

1

11

0

2

0

0

18

LI

0

2

H

1

ta

0

0

9

It

8

8

I

4

3

11

H

5

a

0

1

IB

0

15

0

II

15

0

0

WHEAT No. 27.

16 ACRES BENEFACTOR WHEAT SOWN AFTER SEEDS.

(Grazed with ewes and lambs fed and caked) ploughed and pressed
October 10th to 27th/17.

£ . *. d.
4 tons basic slag at cost, applied Feb. 1917, no charge

labour (consider seeds benefit) 800

88 wagon loads mannre farmyard & 6*. 22 0 0

4 horses, 20 days <*• 4) days, weekly cost 43/. !)</.=SO days

£4 10*. Sd 19 9 0

3 men, 20 days <S> 4J days weekly wage £!",<. ... 1613 I

3 horses ploughing and pressing, 11J days 13 2 0

3 men ploughing and pressing 33} days @ 5*. 6Jrf. ... 986

1 man and pair of horses harrowing 2 days (oi 15*. 4//. . 1 10 8

Spring 1918.

1 man, pair of horses, harrowing, rolling 4 days * 15*. M. 314

3 men looking wheat 5 weeks (y 25*.=£6 5* 18 15 0

4 men's harvest wages, 2 weeks 30 0 0

4 horses harvest 2 weeks <g> 43i. 9rf. pair 8150

7 qrs. Benefactor seed wheat <S> £4 28 0 0

Corversine dressing and lime preparing 194

4 half day stacks thatching by piece 6*. 6d., nets @

2*., 8* 6rf 1 14 0

Straw drawn for thatching (approx.) 200

Threshing expenses. Engine £6, men's wages, &c.,

£12 16* 19 2 0

IJags 6 0

Delivering to station 71 qrs. wheat, 3 horses, 2 men,

3) days 4 10 0

Rent, £210; rates, £30 18*. ; taxes, £45 on 16 acres

arable 41 12 0

Blacksmith's and veterinary surgeon's a/c. 9 19 A

Repairs and renewals — proportion 8 - I

Threshing — coal, oil and lighting 3 12 (I

Binder twine 6 11 0

Plough shares, Coulters, etc. 1150

Interest on capital 16 0 0

Management IB 0 0

Total ... £309 8 0

Cost per acre— £19 6*. 9rf.

Total yield— 66 qrs. grair, 40 tons straw.

Yield per acre — 32) bush, grain

50 owU. straw.

Total cost of man labour — £94 0*. M.

FARM Mo. 46.

y, KKN I

Sixeof Farm: 72) acres arable. 125J acres posture.
Soil : Heavy clay.

System of farming ; usual four-course.
COST OF PRODUCTION OF ONE ACRB OF
1919 CROP.

Rent and rates

Broadshared once, 3 horses (4 acres per day) ...
Burning and clearing rubbish and gratten
Application of 15 tons farmyard manure

at 10*. per ton, including carting ... £7 10
Ltut half charged to succeeding crop ... :i !.".

Spreading ditto @ It. Sd. per ton

Ploughed once, 3 horses (2 acres in 3 days)

Cultivated twice

Harrowed once, 2 horses

Drilled once, 2 horses, 2 men (8 aores per day)

3 bush, seed, 10*. per bush.

Harrowed once, 2 horses

Water furrowing, openin,' eyes, etc.

Hedging and ditching

Ring rolled once, 2 horses

Harrowed twice. 2 horses

Weeding by women

Cutting round, and with binder, including string

Shocking, carting and stacking

Threshing, carting and stacking straw

Hire of sacks and carting to market

Repair and maintenance of implements

Interest on capital, 5% on £ 1 5

Management

\YIIK\T

£ *. d.

I 4 «

;i 4

1 1 fi

:i i:, i

is ;

.' if, :-

U'

:t

4

1

:i

.-

<

5
3 0

3 a

5 6
17 6

ii :<

19 6

7 3i

4 6

15 0

15 0

Cl 18 0

£1S 15 II

NOTK. — This is based on the cost of a horse for each working dny

at 10*., horsemen's wages, 7*. 6rf., labourer's do. 6*. M.
No allowance is made for share of bare fallow-, which
must be done every fourth or fifth year. Estimated crop
of this year on the 25 acres to which the above refers fi
3 qrs. per acre and 18 cwts. of straw.
Average yield — 27 bush, grain.
L'L' cwts. si raw.

FARM No. 47.

County, KENT.

WHEAT No. 29.

Size of Farm : 170 acres arable. 150 acres pasture.

Soil : Medium and sandy loam.

System of Farming : Mixert cropping, with stock.

COST OF PRODUCTION OF ONE ACRE OF \\ lll.AT.
1919 CROP (average over 40 acres).

Rent and rates

Unexhausted value of 16 tons of dung applied to bonus
previous crop at 10*. per load ... £8 o •'

Less two-thirde used by such crop ... 568

Balance chargeable to wheat crop

Cultivated 4 times, 3 horses (5 acres per day)
Ox harrowed 3 times, 2 horses (5 acres per day)

Drilled, 2 horses (6 acres per day)

York harrowed once, 1 horse

Rook minding (a large rookery 2 miles away)

2) bushel of seed <S> 10*. per bushel

York harrowed 1J acres, and once rolled

Horse hoed twice

Spudded hand, once

•Cutting by tractor, including cutting round and string

Shocking

Stacking and carrying

Thatching

Threshing and delivery to market

Shoddy, 1 ton, plus carriage, no residue

Hedging and ditching ...

Interest on capital, '•>% on £16

Management

£l'.i 11 1

NOTE. — This is based on the cost of a horse for each productive
day's work of in*, (including repairs and depreciation to
implements and harness). Horseman's wage K». Id. per
day, but taken at 9*. per productive day's work.
Average crop for this year — »i qrs. per acre and 1) tons of straw.
Average yield— 4) qrs. grain.
1 ) tona straw.

• Average of 4 year* — £ *. A.

Paraffin, 2) galls, (q) 1*. 4d. ... 4

Lubricating oil and grease
Labour with tractor and binder

String 7 (i

Wear and tear

Shocking

Opening round

£120

2 1

1 1

4

1

' 3

0

1

0

6

0

0

i :

> 0

> 6

i i

i 0

i

' 0

i <

! 0

i i

1 0

l

> 0

it

i 0

i.

i 0

71

FARM No. 48.

CuiiHfy. NORFOLK.
Size of Farm : 100 acres arable. Soil medium ; typical of district.

57 ,, pasture.

System of Farming : cropping and stock feeding.
Previous Crop : hay stubble.
No. of acres on which estimate based, 10.
WHEAT— No. 30.

AVERAGE COST PER ACRE, 1918 CROP.
(Horse (S< ti*. Gd. and man <5> 6». per working day.)

£ i. d. £ s. (I.

Rent 100

Rates 4 o

Manure : In tons to) 10*. per ton £5 0 o
Carting and spreading ... 19 6

5 19 6
Charge -jj
Sulphate of ammonia to; 18*. applied

ced : 3 bushels (all purchased)

'nltivations.

Ploughing, 2 horses, 1 acre per day
5 Harrow-injrs, 2 horses, 12 acres per day ...
2 Rollings, 1 horse 10 ,. „

Drilling, 2 horses lo „ „

Horse hoeing, 1 horse, man and hoy, 6 acres

per day

Chop hoeing

0
18

19
7
2

Harvesting.

Cutting, binding, ("looking, carting
stacking-man labour by contract

String

Ilur-a labour ..

Materials for thatching

and

0 II

3 r,

o o

o 0

Threshing : 8 coombs fa it. per coomb

Carting to station, 3 miles

Use of machinery and implements and hire

nf eacks

Broken time
Mineral expenses, hedging and fencing 6*. »></.,

insurance, kc

Interest on outlay, 696 ...
Management

Average yield 32 bushels grain.

2:. cwts. straw. Total cost

MANGOLDS.— No. «.
I'n-vious crop : wheat.
N M. of acres on which estimate baaed, 10.

AVERAGE COST 1'ER ACRE. I Ills CROP.
(.Man to l>*. and horse m 6*. 6d. per working day.)

£ *. </. £

Bent 1

Bates

Manure.

Brought forward from wheat 2 0 0

'.' tons muck <a> 10* £4 10 0

Carting and spreading ... 170

3 cwts. supers fo 5*. Orf.

Charge

1 cwt. sulph./amm. '« Hi*. 6il.
Application

1*.

:. 17 fi

Charge

17 3

00 700

13

16
2

•ed : 7 lb».
'nltivationg.

.". Ploughings(inclndingbaulkings) 2 horses,
1 acre per day ............

3 Cultivatings, 3 horses, 8 acres per day ...

3 Harro wings, 2 horses, lo ., „

2 Rollings, 1 horse, heavy roller, 8 acres
per day ...............

Drilling. 1 horse, 4 acres per day ......

8 Horse-hoeings, 6 „ „ ......

Boy seeding ...............

Hand hoeing twice ............ 1

Singling out by women

11

9

4 5

3
3
II

2

Harvesting.

Pulling, topping and filling, man labour
I Hone labour, 3 horses, } acres per daily
* Straw and carting

Earthing clamps

7 17 10

Use of machinery and implements ...

n time and nnremnnerative work
General expenses

-t on capital 5%

Management

Total cost
Average yield per acre 20 tons.

15

7
10

7
11
15

£23 0 2

18 0
Ifi 0

1 111 r>

1 14 6

n; ii

.-, i;

10 0

8 6

7 0

1.1 0

£15 1 r>

FARM No. 49.

County, GLOUCESTER.
Size of Farm : 205 acres arable.
2u5 acres pasture.

Soil : Black, moorish, lying on gravel. Lo\v and wet. Bad for
sheep.

System of Farming : Cropping and feeding sheep for manure.

MANGELS No. 7.

AVERAGE COST PER ACRE OF
CROP.

16} ACRES, 1919

iJ. £

1 16

16

1

Rent, 20*., rates, 2s

Manures.

"> cwts. supers <S> 7*. Sil.

1 cwt. sulph. amm.

Sowing

15 tons dung (from stores) to 8.v. ...

Carting and applying ... ... ... ... 1 10

Seed : 4 IDS. @ 2*. 6d.

Cultivations. Horses @ 7*. Kd per working
day.

2 ploughs
Cultivate

2 drags ...

Roll ... ...

Harrow ...

Drill — seed and supers.

2 rolls

Hand hoe

Horse hoe

Hand hoe second time ...

1 2

d.

0

00
0

1 1G
2
10
2
2
2
4

— 10

0 0
6 0
10 0

Use of machinery and implements
General expenses...

Interest— 5%

Management

4 ir> 3

10 0

7 6

9 0

15 0

Fed off on ground by sheep

To be charged to crops

NOTE; — This is bad sheep ground, and sheep would not be kept
except to convert crop into manure.

WHEAT No. 31.

AVERAGE COST OF GROWING WHEAT PER ACRE AFTER
ROOTS FED OFF— 1919 CROP.

Proportion of cost of roots

Kent and rates

Seed : 2j bushels and dressing

Cultivations.
Plough — 3 horse, double furrow, 1$ acres

per day

Cultivate, 2 horses, 8 acres per day

Drag, 3 horses, 10 acres per day

Harrow, 2 horses, 10 acres per day

Roll, 2 horses, 10 acres per day

Drill, 2 horses, 10 acres per day

Harrow end roll

Harvesting.

Cutting, 4 horses. 12 acres per day

Shocking

Twine

Carting and stacking ...

Thatching

£ *. d.

18 6

2 '.I

2 6

2 0

£ *. (I.
600
1 2 0
1 6 0

0
0

o

— 1 13 9

3 6

2 0

5 0

i; o

2 0

Threshing

Carting to station

Use of machinery and implements

General expenses

Interest 696

Management

Total cost

Yield per acre, 1919

Yield per acre, average 5 years

18 6

12 0

4 0
10 o

5 0
10 0
15 0

£13 16 3

23 bush, grain.
21 cwt. straw.

20 bush, grain.
19 cwts. straw.

72

FARM Mo. 50.
, SOMERSET.
Site of Farm : 230 acre* arable ; KHI acre* pasture.

Soil : Sandy loam, easily worked.

System of farming : Corn growing (chiefly barley) and feeding.

Fire course — 3 com crop", I year catch crops and roofs, 1 year

HORSE LABOUR No. 18.

COST OF HORSE LABOUR FOR TEAR 1918-19.

Food*.

Summer. May to September :
21 week* <i 111/, per week (per
detailed statement) .........

Winter, October to April :

"•! weeks (k 2*t.f«i. per week (per
detailed statement) .........

Shoeing. New shoes and remove* (as per
detailed statement), present cost 10*.
per set ; pre-war, 2*. S4. 1918, 8*.

Harness. Upkeep and repairs (present
cost fnll set harness, £24 10*. ; pre-war,

£ *. «/.

H> ii

44 3 r.

£ t. d.

64 2 6

Stable equipment

Veterinary expenses

Depreciation...

Rent, rates, and repairs on stable

Interest on capital .........

General expenses and supervision

i
10

1

4

3 0
12
0
0

n

10

Total cost £87 K. »

Manure against litter.

Average number of working days about 260 per annum.
Average cost per working day per horse about It,
Average coet of man labour per day In.

MANGOLDS No. 8.
COST PEU ACRE OF GROWING MANGOLDS. 1918 CROP.

Rent, per acre

Local rates, per acre

Farmyard manure, 15 ton* @ 10*. 7 10 0

Haulage 200

Spreading 9 0

1 15

5

200

£9 19 0

Proportion charged

Artificial manures.

6 cwt. Super Phospates ... 1 10 0

2 „ Sulphate/Ammonia ... 2 0 0
6 „ Salt 12 0

£420

All charged to root crop
with exception of 25 % Of
super. 7*. f>d

Seed, 10 Ibs. per acre (a Si, per Ih.
Cultivation*.

3 ploughing* (i 21*. per acre... 380

6 rollings 9 2*. 6d 15 0

6 draggings ® 2«. fid !:• n

8 harrowings (a. 2t.6d. ... 7 6

Drilling 2 6

8 horse hoelngs 9 0

Singling and hand hoeing

Lifting, topping, tailing

Hauling and pitting

Covering in cave, labour 10*..
straw ."•/.

Implement*, nse of

General expenses, proportion ...
Interest on average outlay 9 6%
Management, allowance for

Crrait proportion of cleaning cocts ...

600

3 14 r>
1 10 0

£30 5 6
1 0 0

£2« f. 6

Average yield per acre — 30 tons.

Number of acres on which extimate was formed, x acr**.

Soil — sandy loam ; condition, olean.

BARLEY No. 14.

AVERAGE COST PER ACRE OF ABOUT 100 ACKIX
P.'ls Crop.

Rent, 35*., rates, at.

Manure. Direct and proportion of

niannrial residues

Seed. 9 peeks

Cultivations.

Ploughing, 2 horses, ) acre per day ...
Draggings, average 4 times, 8 acres

per day

Rolling, 8 acres per day

Drilling, 2 horses, 2 men, 8 acres per

day

Harrowing and rolling ..

Weeding

Harvesting.

Cutting, 4 horses, 2 men, M acres per

day

Twine

Stocking

Carrying : 4 men and 8 horses, 5 extra

men, 2 boys ; tea? ; 8 acres par day
Thatching

] Threshing

Marketing

Use o' machinery and implements
General expenses, including hedging and
ditching

Proportion of cleaning costs

liming ,

Interest & ~> °/c ..._

Management

2 0

•2 n
1 •-'

1 8

0

10 6

2 6

:i c,
5 0

3 c,

c, u
5 0

3 n

Id

9

1 IK
1 5
9
10

17

1 0

6

8

18

Total cost £15 4

Average yield per acre — 36 bushels grain. 15 owts. straw.
Soil — Sandy loam, easily worked.

FAB Iff Mo. 51.

Count*, HEREFORD.

Size of Farm : 300 acres arable. 200 acres pasture.

Soil : Typical light red loam on sandstone.

System of Farming. Mixed.

WHEAT No. 32.

COST PER ACRE OF 1915) WHEAT CROP.

£ *. d.

Rent

Rates

Manure.

12 tons dung (from stores) ® 7». ... 440

Carting, 2*. per load : spreading. .~«. ... '2 o d

Charge

Mixture of phosphates and sulph.
iimin. applied ...

Seed : 3 bush. <s> ll«., dressing, 9rf.

Cultivations.

(Horse <S> 7*., man <5> 7s. per day)
Ploughing — 2 horses, } acre per day ...

3 harrows — 8 acres per day

Drill— 6 to 8 „ „ „

Harrow

Harrow in spring

Roll

Weeding

Harvesting.
Opening round ...
Cutting— 3 hones, 6 acres per day ...

Stocking

String

Car. ing and stacking

Thatching

540

5 0

ii
18

Thretthing. including coals

Carting to station

Use of machinery and implements

General expenses

Interest on capital — "> %

Management

Average yield |»r acre— 28 bush, grain.

Yield Tor 1919 about an average.

1 8

0

8

0

3

6

2

0

2

6

2

0

4

0

21(1

1

0

1 ' '

5

6

2

0

4

0

11

0

:>

0

1 ft

1 O

1 1

5

12

10

12

IS

£16 8

16 cwts.

iHraw.

73

FARM No. 52.

a»utty, CHESHIRE.

Size of Farm : 45 acres. Amble, 20 acres. Pasture, 25 acres.
System of Farming (Mixed)— Rotation : Roots, wheat or oats,

hay, grass, oats.
Soil : Medium.
ROOTS No. 9.

SWEDES (11U8 Crop.)

Rent

Local rates

Farmyard manure — 20 tons (&> 10*.

Carting and spreading

Superphosphate — 5 cwt. at 3jr

Seed — t Ibs. of swede or 8 Ibs. of mangolds ...^

Ploughing — 2 horses one day per acre

Cultivating — 2 horses { day per acre

Harrowing — 2 horses 1 hour per acre

Drilling up — 2 horses 2 hours per acre

Sowing seed and rolling — 1 horse i day per acre

Side hoeing young plants — 30 hours per acre

Scuffling — 1 horse 3 hours per acre

Singling out — 30 hours per acre ...

Scuffled twice l*fore lifting — 1 hone 6 hours per acre

Use of all implements, wear and tear

Lifting or topping and tailing — about 30 hours per acre

Carting to hog or pit — 1 horse and man ...

One man to hog or soil np — In hours per acre

General expenses, such as trimming hedges, ditches nnd
general charges

Interest on capital

General management

Jleduct proportion cost of manures, £3

Net coat
Average yield per acre — 30 tons.

Per acre.
£ *. il.
2 in 0
4 n
10 0
10
15
10
0
0
2

10
4

l

1

0
4
0
8

10
0
<

10

lo
11
15

£25 13 6

:> o o

£22 13 6

POTATOES NO. n.

COSTS FOR GROWING POTATOES (1918 Crop).

Per acre.
& i. d.

Bent

Local rates

Farmyard manure — 2n tons fit 10*. per ton

Spreading ami knocking in drill ...

Seed— 12 cwt. it 7*

Ploughing — 2 horses 1 day per acre

Cnltivating— 2 horses ( day per acre

Harrowing — 2 horses I hour per acre

Drilling up — 2 horses 2 hours per acre ...

Dropping seed — I man 1 day per acre

Borering up— 2 horsea 2} hours per acre
Drill harrowing down 3 timei — 1 hour per acre

ng 3 times — 1 horse about 3 hours per acre each
operation

Hoeing if not over weedy ...

Soiling np twice

Lifting of potatoes — 1*. per rood, 74 rood to acre

Carting to clamp — 1 horse and man

Clamping or hogging and straw

Use of machinery and implements

General expenses, inch as hedging and ditching, etc. ...

Interest on capital

il management

Iieiluct proiiortion of manures, 44

M

4
0

In
4
0
0
2

10
8

12
6

12
12

1 0

3 15

15

15

10

111

16

1 10

£33 1 0
400

£29 1 0
ield per acre based on 4 acres — 6$ ton* per acre seed and ware.

r>. — These two examples were made np by a small working
farmer who docs most of the work himself. Attention is
drawn to the amount of work done per day, also to the fact
that becanfte of the careful handling fewer tillages are
reqnired.

2:.8HI

FARM No. 53.

Camay, SHROPSHIRE.

POTATOES No. 12.

Size of Farm : 140 acres arable, 91 acres pasture, 9 acres rough

land, buildings, etc.
Soil : Light to medium. Rather foul.
System of farming : Mixed.
Previous crop : Wheat.
No. of acres grown : (>i (Arran Chiefs).

COST OF PRODUCTION (1919 Crop).

1. Cleaning the ground. Per acre.
Stubble ploughing (3 horses

and double plough) ... ,,
2nd ploughing (2 horses and

single plough) ... ... „

2 coltivatings (4 horses do

G acres per day) ... ... ,.

Ox harrowing (3 horses do

(i acres per day) ... ... „

2 harrowings (2 horses do

10 acres per day) .

2 chain harrowings (2 horses

do 12 acres per day) ... .,

Removing twitch (women)... ,,

2 cultivatings ... ... „

Ox harrowings „

2 harrow-ings „

2 chain harrowings ... ... ,,

Removing trritch (burning) ,,

Cost of cleaning ... ... ,,

Proportion of cost of clean-
ing to potatoes .,

2. Seed and setting, manures, etc.
Rent and rates

Seed. 4 tons 7 cwt. cost £37 for 6,1
acres

Manures. 10 tons dung

10 tons dung. Carting and

spreading ...

5 cwt. steamed bone flour ...
lj cwt. sulphate of

ammonia ...
Applying artificials

Credit ', of manure (other than
ammonia) to potatoes

Rolling ridges (1 man, 1 horse, 10
acres per day)

Ridging. (2 horses, 27 in. ridges,
3\ acres per day)

Rolling

" Setting (women)

Splitting ridges

Grubbing ridges

Harrowing ridges down

Scuffling ...

Hand cleaning

Soiling up (1 horse 3 acres per day) ...

3. Estimates of harvesting and marketing.
Digging : homework (1 man and
2 horses) .........

4 horses for carts ......

14 lifters at 8«. do. 1* acre per day

Harrowing twice ...

Carting tops ............

Straw for pitting (1 ton for 6J acres)...
Hogging up ............

Sorting, bagging and weighing
Delivery to station (fii miles) ......

Upkeep of fences ...........

Depreciation on and repairs to
implements ............

Interest on capital .........

Management ............

Total

& i. tl.

1 0 0

1 7 3

15 0

4 o

4 2

3 2

7 »>

15 o

4 5
4 2

3 2

4 0

5 12 3

1 t> 6
5 13 1
500

2 10 0

3 0 0

1 4 0

4 0

11 18 0

2 8

1 6

11 8

i i;

7 o
8
(i

II
8
1
3

7

0
4
4
4

5
10
5
0
0
5

0

0

10

£ i. d.

3 12 3

6 19 7

2 14 11

18 7 7
£38 17 0

Estimated crop : I! tons seed and ware. Under average.

NOTE. — Nothing has been allowed for broken time, unremnnerative
work and general establishment charges, which would total at
loait £1 I0». per acre, making a total cost of £40 7s.

N

74

FARM Mo. 54.

fan fly, LINCOLN.

Siie of Farm : HOO acrei. 23U acres amble.

Soil ; Typical wold.

Sy»t*m of Farming. Cropping and itock for manure.

N<>. of Horse*. 8.

HORSE LABOUR No. 17.

AVERAGE COST KoR KKKl'l\<; "NT. HoUSK F<>U I'M- In.

TCI acres pa*tnr«.

I • • :.: M,

Foods : Ang. 14th to June 2Sth, 46 week*.
Ulbs. crushed oats perday fa 2*. !«/. per stone
12 *t. linseed cake @ 2U. Ktf. per cwt. ...
.H cwt*. seeds hay ft 7*. VJ. per c» t.

10 owU. root* * 25*. per ton

2 tons straw (a 2.">*. per ton

June 29th to Aug. 13th. 6 week*, gran- r»
7*. iW. per week

Ijibonr of maintenance on hone*.
Man attends 6 horse*,
28 week* 9 20 hr*. per week
2<i week* 0 10 his per week <§> 9d per hr.
Shoes and Shoeing. 3 new sets ® 8*.
Remove*

Harness

Stable equipment

Stable, rent, rates and repairs

Veterinary attendance and medicines
Depreciation, V)% on £90, average value
Interest on capital, 596 on £90 average value
Supervision and general expenses

:i:t in 10

I 11

3 2

II

L> in

[0

0

1"
0
0

"
I"
I"

Harvesting. Opening out

Binding, 2 men and boy and c; horses,

12 acres

String, 6 cwt. do. 13C acres <S> £6 r>«. per cwt.

Stocking and setting np stocks

Cartir.g, 7 men and 1 boy, and 4 to 5 horses,

10 acre*

Thatching, straw, pegs and string, Jcc. ...
Extra for harvest money, double pay for

4 week*

1 f,

.-, 6

2 n

,S II

2 n

.-. n

Threshing.

Thresher

Meal* for 2 men
Coals 7 cwt*. <g> 2*. 'Ad.
x men and 3* boys

n

6

15

in

In acres per day
farting to station.

46 or*, per day, 3 hones and 1 man
Use of implements

Allow fur broken time

Hedging, ditching and general expenses ...

Interest on capital

Management

Average yield, 32 bush grain.
1". <-wU. straw

9 11

Hi -2

3

10

in
6
6

15

£13 16 :'

43 11 10

I in n

Total coRt 69 1 10

Average No. of working days 20n.

Average cost per working day It.

Cost of men, 40*. fid. per week or 7». Si/, per day for .">4 day week
Cost of boys average .">*. per day.

BARLEY No. 15.
Previous Crop. Turnips,
COST OF PRODUCTION PER ACRE

Rent ...

£ *

CROP.

,/.
1 -,

,/.
o

Rate*

n

o

Manure. From turnips. 2 cwt. slog applied

fa 'At. ll<f

B

2 owt. supets applied at 7*

Phar«p a

14

0

One-third cost of cakes fed to sheep (per
local scale), y sheep per acre (a 1 cwt.
cake each @ £20 per ton
Seed. 3 buih @ 7,'x. per qr
Cultivations.
Ploughing, 2 horses, ] acre per day
Dragging, 4 horses. ID acres
Harrowing, 3 ., 12
3 „ 2 ., 12
Drilling 2 ,. 12
Rolling 2 „ ID
Weeding

1 6
1

2
4

2
1

:i n
1 8

8
(i
1
i;
n
0
(1

0

II

ROOTS. No. 10.
Previous Crop. Wheat.

COST Ol PKiilUVTIoN I'KH AC-UK

CROP.

1 :, 0

:; n

n n

2 13 I
M n

i; n

i; n

1 ••
7 c;
n n

:, n

2 n
in n

7 18 10

Rent

lt:ite-

Manure. 2 cwt*. snpeis and 2 owt*. slag, charged

against barley. (.*« barley, No. 15)

Seed. 8lb*.« It. Ad. ...'

Cultivations.

Two ploughings, 2 horses, | acre per day

Four dragging*, 4 „ lei acres „

Three rollings, -' .. In .. .

Four harrowinirs, 2 „ In .. ..

Drilling and manure

Three scarifying*

Chopping out

Hedging, ditching and general expenses

L'se of implements...
Broken time

Interest on capital

Management

Total cost _____

NOTE. — Above crop is consumed on the ground by sheep
mutton, No. B).

MUTTON No. :,.

COST OF MUTTON PRODUCTION, inr

Aug. 14. 63 Line., Hamps. hoggets <£> .".1*. each

Buying expense*

10 week* keep on eddish — 62 sheep $ fid. per head
per week (one died)

Cake and corn for same period. J Ib. per head
per day fa £22 per ton. Charge J

_'| i weeks on turnips —

7 ai res turnips >n £7 IS*. In,/, per acre
;lli cake and corn per head per day (a £22 per ton
charge J. Average number fiO ...

Allow for hay in frosty weather

Labour costs

Dipping — labour and materials

Use of fencing, tronghs, hurdles, and other equip-
ment

Interest

Management

Total cost

Lens 3 casualties ft Id*

1 Ii

£3n:t

Probable dead weight when sold (from 30 years experier
—66 Ibs. each = 3,;iOO Ibs.

(lost per Ib. — 1*. A\d., less value of skins, 16*. each.
N.I cost per lb.=l*. 3i|i/.

~~FARM No. 55.

«-««/-/. CHESHIRE.
OATS.— No. 12.

i i >ST OF GROWING 31 ACRES OATS-1-.US CRolV

Rent. £77 10*., rates £12
Seed. At actual cost

Cultivation*.

Ploughing— per contract
Harrowing „ ..
Uniting .. ,.

Sd\\ ing by hand
Iliirv.-Hting.
Cutting
String— \\ cwts. ft 100*

king

Carting and etnoking (in sheds)
Ki-i-p of 2 army burses — In weeks fa
(bad weather)

MI In

:m i:,
i:. in

I 13

62 0 0

£1

IS II

7 17

21 0

10 0 0

Threshing — Account (including carting to
station) ...............

Extra men ...............

Meals for 13— :, days ............

10S

L'H In

I'.i 1.1

I 12

Use of implements

General expenses, hedging, etc.

I nt«-rest on capital

Management

I II

I l.s

in ('

31 'i

Total

Add allowance for straw taken off— 44 tons fa 12*.

im; it;
L'O S

l \icld per arrr

Total cost
Cost per acre

inj bush. ^raiu.

L'l cwt-. straw.

til

—This was a field broken up for war cropping and the most
of the charges are actual costs. No manure was applied, but the
field was of course " dilapidated " — hence the charge for straw
taken off, which is very moderate.

75

FARM No. 56,

County, ESSEX.
Size of Farm : 400 acres.
Soil : Good medium.
System oi Farming : Four course cropping.

W HEAT No. 33.
So. of acres wheat in 1919 : 96.

COST OF PRODUCTION PEE ACRE AFTER
CLOVBR LEA, 1919 CROP.

(Horse labour @ 6*. 3d. per day.)
£ i. d.
Sent and rates ... ... ... ... 1 17 6

Brought forward ...
Dressing and marketing.
& *. d.
Dressing @ 3s. per ton ... ... ... 18 0

£ *. d.
47 2 9

2 13 0
12 6
9 0
5 0
1 5 0
18 0

Carting 3 miles .. .. ... 1 10 0

Use of implements and machinery

£ i. d.
Deduct for cleaning ... ... ... 300
.. „ manurial residue ... ... 400

Total

£53 5 3

700

tanure, 12 loads (17 cwt.) <2> 10*. per

teed, 2J bush. (& 80*. per qr 150

3nltivations. £ ». d.
Ploughing, £ths acre per day 1 1 10
Roll and harrow four times 8 0
Drilling 3 6

£46 5 3

Average yield seed and ware may be estimated at 6 tons, more or
less, according to season.

Harrow twice ... ... ... ... 4 0

Twice harrow and roll in spring ... 6 0
Docking and ohistling 6 9

9 1A 1

FARM Mo. 57-

County, NORFOLK.
Soil : Typical light land.

BARLEY No. 16.
AVERAGE COST PER ACRE, 1918 CROP

£ 3. d.
120
3.10 D
1 10 0

1 18 10
1 10 6
18 0
4 0
9 0
14 0
.7 6
6 0
10 0

£12 19 10

larvesting.
Cutting, including string 100
Shocking .. ... ... ... .. 30

Carting and stacking .. ... ... 12 0
Thatching 3 0

rhreshing, \». 24. per sack 9 i
Labouncoste ... ... ... ... 8 0

17 4
Carting to station or mill 1 0
Use of implements and machinery ... 10 6
Broken time ... ... ... ... 6 6

Manure, proportion from sheep folds
Seed

Cultivations. £ *. d.
Ploughing 1 3 0

Interest on capital 11 0

Three harrowings ... ... ... 6 6
Drilling * 0

Total co«t £16 19 11

Average yield : 32 bush, grain.
25 cwt. straw.

NOTE. — Nothing carried forward from dung, as only light dress-
Dg given, and no artificials applied. Medium soil.

Weeding 3 0

Hedging, ditching, and general expenses

•OTATOES No. 13.

AVERAGE COST PER ACRE 1919 CROP.
(Hone labour @ 6*. 3/1. per day.)
£ >. d.
ent and Rates ... ... ... ... 1 17 6

Average yield : 24 bush, grain.
15 cwts. straw.

aniin-. £ ,<. d,
16 loads dung @ I0t., applied 800
5 cwt. supers <§> 7* 1 15 0
li owt. sulphate of ammonia ... ... 170

Ho A

OATS No. 13.
Previous Crop : Roots.
AVERAGE COST PER ACRE, 1918 CROP

£ s. d.
1 2 0

1 10 0
1 19 0

160

1 18 10

1 14 0
19 6
4 6
9 0
14 0
7 6
6 0
10 0

£13 0 4

eetl, about 1 ton on average (15—25
cwt ) per acre ... . 10 0 0

Cost £8 and £2 for carriage and labour.

'nltivntiuii. £ I. d.
Two ploughing^ ... ... ... ... 260

Manure.
Proportion from sheep folds ... ...

OIH- spring ploughing 130

4 cwts. supers and S/A mixture
Seed.

One harrow ... ... ... ... 2 0^

One baulking ... ... ... ... 9 0

Planting 10 0

Cultivations. £ t. d.

Splitting baulks 9 0

Rolling and harrowing down 4 0

2 rollings 2 4

Shilling once ... ».. ... ... 9 0
Moulding up ... ... ... ... 9 0

3 Harrowings ... ... .. 66

Drilling 4 0

Scuffling 9 0

Hand hoeing ... ... ... ... 3 0

Harvesting.
Labour per contract 100

Moulding up ... ••- ••• ••• 9 0

809

Horse labour 7 9

praying, twice ... ... ... ... 1 10 0

[Arresting,
fi horseH fa <;*. 3d 1176
J iiiun with digger

Materials for thatching 2 9

Threshing and coal

Carting to station, 2 miles

Use of implements and machinery
Broken time ...

1* pickers <ai at . ... .. ... 4 10 0

Hedging and ditching and general expenses
Interest on capital ...

Foreman 7 0

Management

Finul • tirthing and strawinp 5 0
9 15 0
lift, '1 acres per day 4 17 6

Carried forward

47 2 9

N 2

76

FARM No. 68.
Gntnty : CAMBRIDGE.

Siae of Farm : 1,400 want of light land.
System of farming : Four course.

WHEAT No. 84.

FIRST YEAR— WHEAT.

NOTE :-Hor*> labour taken at 1U». per productive day'i work ;
man labour at current rate*. Cost per acre, 1919.

A '• ••
3 4
14
10

Brought forward

Harvesting

Binder twine

Thatching

Thatching twin*

Threshing

Delivery to station

Share of management

Int«Te«t on capital, 6% on £15

Eight loadi of farmyard manure <g> 8». per load
Carting and spreading same ...
Value of oheep manure left after folding crop
Ploughing with tractor (local hiring oost) ...
Rolling, two horses and man doing 8 acre* per day

Harrowing twioe

Seed, a; bushel*

gmnt dressing and man's time using

Drilling, 3 horses and 3 men

Harrowing

Share of crow scaring — . •••

Share of cost of hedging, very little ditching required

Bent and Rates

Rolling in spring

Wear and tear of implements and tradesmen's bills

Harvesting

Binder twine •••

Thatching, on the basis of a 10 yard stack off 1

acres ® 2*. per yard

Thatching twine —

Threshing at contract price of 4*. 6d. per qr. and on

the basis of 7 sacks per acre

Delivery to station at price of M. per sack ..

Interest @ 5% on £15 capital •••

Share of management, expenses, foreman, &c.,on the

basis of £400 a year on 1,400 acres

Average yield, 1919, 24 bushels grain.

Do. do. 15 cwts. straw.
Average yield, over 5 years, 38 bushels grain.

Do. do. do. 16 owts. straw.

1

16
S

Total

Average yield, 1919, 24 bushels grain.

Do. do. lo CWM straw.

Average yield, over five years, 29 bushels grain.

Do do. do. 12 cwto. straw.

£18 5 4

FOURTH YEAR— SEEDS (SAIHFOIN).

SEEDS HAY No. Cost per aore^M).

4 1 6

2 H ;•

1

Brought forward from roots

Seed, 1 sack of sainfoin, 50*., drilling, 4». »rf .

Rolling in the spring

Rent and rates

Share of hedging •• ••• . —

Cutting hay on basis of 2 horses aud 1 man doing
10 acres •••

Horse raking, 1 horse and 1 man doing 10 acres ...

Carting and stacking. (NoTE.-This may be
cheaper or more expensive according to weather
conditions) • •••

Wear and tear of implements and tradesmen n b

Thatching...

Share of management

Interest on capital, 5% on £15

1 II

:i "
i '.i

12 6

n n

L' 'I

SECOND YEAR— ROOT CROP.

ROOTS No. 11.

Twice ploughing with tractor

Dragging. 4 horses and a man to do 8 acres
4 horse handle harrows, do. do.

Harrowing twice

Rolling

Forking up and burning weed

6 cwte. superphosphate @ £6 19*. 6<Z.

Cost of turnip seed, @ 2*. per lb., 3 Ibs. per acre ...

Ploughing as above

Harrowing twioe

Flat roll

Drilling, 8 acres per day

Harrowing behind drill

Flat roll, second time

Horse hoeing. Man, boy and 1 horse doing 5 acres

Hand hoeing, twice

Horse hoeing, second time

Wear and tear of implements and tradesmen's bills

Rent and rates

Interest on capital, 5% on £16

Share of cost of hedging

Share of cost of management

Charge to sheep

Charge to barley £7

„ ,. seed*

THIRD YEAR— BARLEY.
BARLEY No. 17. Cost p.

Value of sheep manure left after folding roots

Share of cost of root crop

Ploughing...

Harrowing twice and rolling once

Seed, 3 bushels per acre

Drilling

Harrowing and rolling

Spudding

Rent nnd rate*

Share of hedging

Share of crow scaring

Wear and tear of implements and tradesmen's bills

Carriinl forward

5 f.

Lett value of aftermath for sheep ...
Net cost
Average yield : 1 ton per acre.

£11 5 0
15 0

,13 19 4

-^^-^— —

£10 10 0

FARM No. 59.

County: CAMBRIDGE.
FAT CATTLE ACCOUNT.
BEEF No. 9.

November 2Gth, 1918.
Bought 22 beasts at £25 10* each

561 0 0
4 16 0
67 16 I
96 0 |
168 > 0
90 0 <f
1 7 1 ' 0
17 1 I 0

«re, 1919.
£ .«. •/.
2 10 0
6 8
6 8
6 0
3 0
6 1
1 14 10
6 0
1 5 0
6 0
2 0
5 S
3 0
2 0
3 8
1 10 0
3 8
1 15 0
1 5 0
15 0
1 0
6 6

Cost of labour, 30 weeks at 38*. 6d
Cost of linseed cake at £19 per ton
Cost of meal, 105 sacks at 32*. per sack
Cost of mangolds, 6 acres at £15 (see below)

£1,011 11 0

May 3rd. 1910.
One beast went wrong— had to have it killed-

£ I. M

in 0 "

925 i 1

May 16th to June 25th.
Sent a few e»oh week between these dates 1
R. Simpson's auction, Newmarket ; they made

£U3r> '•• 1

l.nll 11 0
935 6 4

14 1 6
300

Expenditure

Deficit

£76 5 8

£11 1 6

£7 n n
4 1 6

Straw put against manure.
COST OF GROWING MANGOLDS.— 1918.

Per acre. * '• d
„__, 1 1" 0

acre, 1919.
A *. </.
1 n n
700
1 5 0
9 0
1 8 0
4 9
6 0

; i;

1 5 0
1 0
1 I
1 15 0

•> 6
3 'I 0
17 6

:t n o
;i i
:i i
i (
12 0
12 C
12 fl
'.< .
1 2 C

:i n e

£15 13 i

Seed \t 2*. 6d. per lb. ... ••• •••
Manure (special mangold), 6 cwte. at 10*

Hoeing (.SiUej at iz*.

Horse hoeing, three times at 3*.

Total cost per acre

i -. o a

77

FARM No. 6O.

County, SOMERSET.

Size of Farm : 153 acres arable. 217 acres grass.

Soil : Medium to clay.

Systen of Farming. Cropping and stock breeding and feeding.

NOTE.— The following costs are based upon men at an average of
£2 per week and horses at 7s. per working day.

WHEAT No. 35.

COST OF GROWING WHEAT PER ACRE, 1918 CROP.

lent

Local Rates

Manure. $ part of slag used for hay
1 cwt. sulphate of ammonia ...

& ». d.

7 0
00

£ *.

Seed. 2J bushels per acre

bushel ...
Dressing ditto. ...

10*. per

A.

00
3 6

1 7 0

Hauling headlands

Tloughing. 3 horse, man and boy, doing

} acres per day

Dragging, 3 times with 3 horses, 8 acres

per day ...
Drilling 5 horses and 2 men, 8 acres

per day

Harrowing, twice, 2 horses, 8 acres

per day

Rolling, twice, 2 horses, 8 acres per day
feeding
Harvesting.
Catting. 6 horses and 2 men cutting

10 acres per day

Binder and twine

titching

Carrying, stacking, fcc., 5 horses and 6

men carrying, <j acres per day
"hatching.

Reeds and spars

"hreshing.

Machine 60*., trnsser and moving 15*.,
twine 28*. 6d., coal 24*. 6rf., 10 men at
8*., machine men at 5*., doing 10 acres

per day

arketing.

Hauling to station, &c

edging and Ditching

roportion of cost of cleaning brought

forward from root crop

iterest on outlay 5 %

anagement

6 0
0 0

80
13 0
5 6

6

fl

15

2 6

13
10

1 1 0

5 6

6 6

2 8 10
15 9

1 0 0

Total cost

£17 10 2

Average yield grain, 4 qrs. per acre. 28 cwts. straw.

MANGOLDS NO. 9.

COST PER ACRE FOR MANGOLDS, 1918 CROP.

Kent

Farm yard manure, 20 loads to acre
Man and 2 horses, 3 days ...
"ing

;ion charged two-thirds

mangold manure @ 8*

.ling and Spreading ditto

charge f

Seed, 61b. <8> 3*

Ploughing, tw'ce, 3 horses, man and boy
Cultivating, once, 4 horses ...

Dragging, 3 times, 3 horses

Rolling, twice, 2 horses ' ...

Drilling, 2 horses, 2 men

Hmrrowing, 2 horses, 1 man

Rolling, 2 horses, 1 man ...

•toe hoeing, twice

Kinglir.g and hand hoeing twice, 5 days to

•e first time, 3 days second

and cleaning

p, horse and man, 4 days in field...
and covering, 1 man, 2 da/8 in

Hedging, etc

it on capital @ 5 %

tent...

£ ». d.

400

3 6 0

5 0

1 12 0
2 0

Total cost
leu share of cleaning

Average yield per acre, 20 tons.

£ i. d.

1 0 0

3 6

504

1 5 «

18 0

4 16 0

7 0

13 .0

7 0
4 0

8 0
3 0

16 0

200

1 5 0

2 16 0

10 0

6 6

15 0

1 0 0

£24 8 10
2 0 10

£22 8 0

SEEDS HAY No. 12.

COST OF PRODUCTION PER ACRE OF CLOVER HAY,
1918 CROP.

Number of years under hay : 1.

Year in which seed sown : 1917.

Corn roots and Corn three previous years.

Root crop fed on premises.

Part of field Mangold and part Swede.

£ *. d.

Rent and Rates per acre 136

Grass seeds ... ... ... ... ... 180

Sowing, harrowing and rolling 6 9

Cost of manure, 25% of manure applied for root crop 136

5 cwt. of Basic Slag, hauling and sowing same ... 176

Rolling 3 e

Cutting, making and stacking 1 10 0

Thatching Reeds and Spars 7 6

Proportion of cost of cleaning carried forward ... 2 8 10

Interest on outlay @ 5% 10 0

Management... 100

Deduct value of after grass
NET COST

£11 9
1 10

£9 19 1

Yield per acre 25 cwt.

Average yield about 22 owts.

Condition of soil, clay and atone brash, about 20 acres sown.

1918 fair season for hay, rather above average.

FARM No. 61.

County, HANTS.

Size of Farm : 90 acres arable ; 45 acres pasture.

Wheat growing on Brick-earth, wet in winter, flat. After
Potatoes and Turnips (6 acres), Mangels (11 acres), and Clover
(14 acres).

WHEAT No. 36.

AVERAGE COST PER ACRE OF 31 ACRES — 1919 CROP.

Rent
Rates

Manures — Average net cost, including
unexhausted Manure from roots, etc.

SEED : 3 bush. @ 10*. ...

Cultivations.
Ploughing...

Pressing and drilling (press drill)
Harrowing — 7 times

Rolling

Weeding

Harvesting.

Binding, including twine

Stocking

Carting and stacking ...
Thatching

£ g. d.

1 16 6

5 0

150

10 0

14 0

2 0

2 0

18 0

2 6

9 0

2 0

£ t. d.

216

200
1 10 0

Threshing.

7} sacks @ \s. 3d.

6 men

Coal and water ...

2 13 0

1 11 6

9 1
5 0
1 9

Carting to station ...
Hedging and ditching
Implements — included above
General Expenses ...

Interest on capital

Management

Average Yield— 1919— 29 bush, grain
16 cwts. straw.

Ditto — over 5 years — 32 bush, grain.
18 cwts. straw.

15 10

7 6
2 0

5 0

8 6
100

£12 14 10

OATS (WINTER) No. 14. After Barley, Peas and Tares.
AVERAGE COST PER ACRE OF 15J ACRES— 1919 CROP.

Rent and Rates
Manure.

1 cwt. snip, run in.

Carting and breaking

Seed : 4 bush. @ 75«. per qr.
Cultivations.

Tractor Plough (hired)

(2) Tractor cultivator (hired) ...

Drilling, 2 horses, 3 men

6 harrowings

Rolling

16
2

18
17

d.

e

Carried forward

IBM!

78

Farm Mo. 61— eintimuJ.

Brought forward
Harvesting.

Binding 18 II

£ i. A.
M 7 '.'

1 11 c.

1 1 0
7 6
7 0
6 0
1 0 0

£13 0 9

FARM No. 62.

County, LANCS.
Size of Farm : 130 acres arable. Soil : good strong loam.
System of Farming : Cropping and sale of crops.

POTATOES No. 15.
AVERAGE COST PER ACRE OF 16 ACKKS. lulu ruoiv
£ *. il. £ *. d.
Rent (subject to increase of Uu. per acre) 200
Rates 1$. I lil., tithes 2*. insurance I*. 6d. 11 5<
Manure.
20 tons per acre, town manure at farm 1800
Applying same (4 men and 2 horses) ... -17 0
Artificials, 1 owt. S/A, 3 owt. supers
applied 1 19 4

& ••:!:_• •:;. 2 6

Carting and (tacking '.' <>
Thatching .. - "

Threshing.
13 sacks $U ... Kl n
6 men ... .. ... 6 0

Goal and water 3 0

Carting to station

annj 99 It; 4

General Expenses ...

15 cwt. Scotch seed fif £10 10*. ... 7176
Labour and shrinkage in sprouting ... 1 o 0
Cutting seta and dropping 1 11 6
K'
Cultivations.
Ploughing, light 100

Interest on Capital

Management .. . .

Total

Yield— 1918 52 bush, grain.
25 owt straw.
Ditto— over 5 yean ... 40 bush, grain.
21 owt. straw.

Ploughing, deep ... ... ... ... 1 15 n

Cultivating and harrowing 17 6
Drilling and covering ... ... ... 150
Scarifying two to three times 1 5 n

POTATOES No. 14.
AVERAGE COST PER ACRE OF 3 ACRES— 1919

Rent

CROP.
£ *. d.
1 16 6
5 0

5 16 8
1 5 0
15 0
2 6

6 10 0
13 4

1 12 6
12 0
400
100
15 0
1 10 0
1 10 0
6 8
6 8
500
2 0
I 10 0

Harrowing and rolling 1 2 i;
Hoeing and weeding 19 o

9'> n

Harvesting.
One man, 2 horses, 6 pickers 456
Carting and hogging, including straw 2 13 6
(3 men and 2 horses, straw, 4*.)
Extra covering for winter ... ... 4 0
7 3 4
Marketing.
Dressing and loading, 5 men ... ... 2 7 li
Carting 2 miles 1 ."> (i

Rates

Artificial Manure.

1J owt. sul. ammonia ... ...

2 cwt. Kainit

Sowing Manure ... ... ... ... ... . .

Bwd.

t ton @ £13

Planting

3 13 0
Lime, 30 cwt. per acre <a 30*. per ton
charge one-fifth '.' li
Use of implements and machinery,
baskets, &o. 2 o (

Cultivations.
Traction ploughing (hired)

„ cultivating (hired) ...

Couching ...

Interest on capital @ 5% 1 .'• I
Management and establishment charges... 2 2 •

Total £C1 IS 91
Utt unexhausted manure 9 0 < i
.. share of cleaning ... 100
10 0 0-

Rolling, 10 times

Harrowing, 20 times ... ... ... ...

Hand hoeing ... ...

Earthing up

Lifting

Interest and Management

Yield i'.} tons. Net cost £51 18 1
Average yield, 9 tons seed and ware.
NOTE. — " Establishment charges" includes management, cleaning
ditches and drains, hedging and fencing, broken time and nnre>
munerative horse and man labour, joiner's bills, painting woodwork,
&c., road mending, office expenses and share of upkeep of pony and
trap, tos.

Deduct half coete cleaning

35 8 10
5 13 1

Net cost

Yield — 4 tons seed and ware — 1919.
Average yield over 5 years — 5 tons seed and ware.

29 IB 9

OATS No. 15.
COST PER ACRE OF 21 ACRES, 1919 CROP.
Rent, £2; rates, It. \\d.; tithes, 2* S. t. d. £ t. d.
insurances, 1>. ('»/. 2 11 1
Lime, proportion as for potatoes :< 6
Manure, J cwt. S/A 8*. 3d., 3 cwt. supers
19*. (ill., applying 3*. id. Ill
Seed, 5 bushels per acre 2 2 •
Cnltivntions.
Ploughing... ... ... ... ... 1 I'J li

MANGELS No. 10.
AVERAGE COST PER ACRE— 1919 CROP

Rent

£ t. d.
\ 16 6
:, o
3 11 10

1 8 0
7 5 8
1 13 0
15 6
1 0 0

1 r, n
2 I) n
1 4 n
14 0
10 0
3 6
In n

10 (I
111 0

.-, II

.-, n
II II
111 II

2 0
1 10 0

32 13 7
2 16 6

Rate* .

Farmyard Manure, 15 tons two-thirds price ...
Artificial Manure.
7 cwt. basic slag ... ...

Harrowing 3 times « li
Sowing ... ... ... ... ... 4 9

1 21 cwt. Fison's Special

Rolling 2 4

1 owt. salt and nitrate of soda
Heed : 8 IDS. acre— 2*. 6d. Ib

2< i

Harvesting.
Cutting and binding, 3 homes, 1 man... 14 9
Boy, 5-6 acres per day ; string 6*.
Stocking and resetting i> «
Carting and stacking ... ... ... 15 3
Thatching and materials 8 0

Cultivations.
Ploughing, 1st time

„ 2nd and third times
Harrowing — 12 times ... ...

Rolling — 7 time*

Cultivating twice 3 horses ••

Drilling mangels (2 horses, 3 men)
Carting and rawing manure ...

Threshing : 6 acres ]>er day, machine £6,
waores £4 10*., coal £1 1 12 6
Carting grain and straw to station and
loading 17 6

Flat hoeing ..7

Singling

Flat hoeing, 2nd time ...

Upkeep of machinery and implements ... 1 n 0

Horse hoeing, single horse hoe
Lifting, estimated ... ... ..

Establishment charges, including manage-
ment 1 15 n

Carting, ., .. ...

Ditching and hedging .. "

Total cost £16 19 •

NOTE : — On the average at least £1 per acre should be added for
manure applied to previous crops.
Average yield : 46 bush. Grain.
23 cwt. Straw.
Estimated yield 1919 : 35 bush. Grain.
18 cwt. Straw.
(Straw to be credited «3 ton.)

Deduct half of cleaning costs ...

Net cost

Yield 20 to 25 tons.
Average of 5 yean— 20 tons.

29 17 1

7(.t

Farm No. 62 —

SEEDS, HAY No. 13.
AVERAGE COST PER ACRE OF 40

ACRES— lal'j CROP.
X *. </.

2 11

2 10

Rent, rates, tithes and insurances

Manure : Brought forward from wheat (after potatoes)

1 cwt. s. A.. HI.'. 6il. : 4 cwts. supers. ; 26*. ; 5 cwts.

slag, 15*. ; and application, 4*. 6d

Seed : Cost in 1918 (1919, .C2 10*.)

Sowing

Harrowing and rolling

Share of cost of liming

Spring rolling

"Cutting and gathering, man labour, £1 17*. 6rf. ;

horse labour, I.V....
Thatching

Delivered f. o. r. trussed or baled

Upkeep of machines and implements

Interest on capital — 5%

lishment charges, including management

Total £18 4 5

Average yield : 4o cwts. per acre (two cuts). ""

„ „ 1919, 36 cwts. „ ,,

* Reckoned on basis of 5 weeks for 40 acres. Six men and 1 boy>
horseman (& 50*., labourers <&> 46*. and 1*. 6d. per hour overtime,
tea 3 times per day. house, bedding and coal for labourers. Cost
increased on account of daylight saving and overtime.

i:. — This is an example of a small farm run on intensive
cropping lines, the farmer being a very capable and keen business
farmer. — J.W.]

2
14
1
4
9
2

12
8
0
.">

10
15

f',»intij. >ALOP.

Harvesting.

Brought forward

FARM No. 63.

of Farm : 241 acres, arable ; 172 acres, pasture ; 42 acres-
other land.

Soil : Red loam. Some peaty meadows.
System of Farming : Cropping and feeding.

A lir.AT No. 37.

Opening round, cutting, including

string

Shocking1 ...
Carting, stacking and thatching

Threshing

Carting to station — 3 miles

Use of implements and machinery

General Expenses

Interest on Capital — 5%

Management...

LEA— 1918 CROP
Man and two horses at 21*.

per Cay

C *. (/.

600
1 0 0

1 8 2
3 0

1 5 II
4 0
3 0
2 8
4 0
4 ii
5 "

£ *.
2 Id
5

5 I'

1 11
1 17

2 7

1 16
1 4
10
1

7
12
15

-/.
0
2

0

2
6

6

0
0
1)
6
6
0
0

ires: 10 tons dung <a In*
Application and spreading

1 4 cwts. snip. amm. and 1 cwt. salt. ...
Carting, mixing and sowing ...

2} bn»h. |x r acre — including cost
of picking...

Cultivations.
Fir*t ploughing ...

Drilling. :t horses, 1 man and 1 boy ...
Harrowing, 3 horse*
Two harrowings in spring
Boiling, 3 horoes
Weeding ...

Harvesting.
Opening round, cutting and string ...
shocking ...

12 6

1 <>
19 6

Carting, stacking and thatching

Threshing, including string and coal
Carting to station — 3 miles

t implements and machinery

I in <Tt!*t on Capital — o"/0 ...
Management

Total cost £19 5
Yield pur acre. 1918. 41 bush, grain. Estimated yield.
:M cwte. straw. 1919 crop— 26 bush.
_re yield over 5 years, 30 bnsh. grain.
25 cwts. straw.

4

IJARLBY.— No. 18.
AVERAGE COST PER ACRE OF BARLEY— 1918
£ *. d.
Bent

CROP.
£ «.

2 10
5

3 6

1 d

2 10
9 11

it.

o

2

6
0

0
8

1 10 0
9 0

:, n
3 0
3 0

••Mre : 1 cwt. snip. amin. — 4 cwts. bone
meal ptr aore, including labonr costs
IKirtion from sheep folding...
V**d : bash, per acre, including packing
Cultivations.
Ploughing, 2 hoars

• • light and one heavy roll

Carried forward

,v. d.

11 6

4 fi

17 6

Total

Yield per acre, Htl8 — 40 bush, grain, 16 cwts. straw.
POTATOES.— No. 16.

£9 11 8

1 13 6

1 1 0

10 0

9 6

7 6

7 0

15 0

£14 15 2

AVERAGE COST PER ACRE 0?

Rent ..................

Rates ..................

Manure: 10 tons dung @ 10* .......

Carting and spreading .........

Artificial : 9 cwts. per acre, compound

manure and application .........

Seed. Scotch ...... ......

Cultivations.

Ploughing, 3 hours .........

Cultivating, 6 hours ... ... ...

Rolling ...............

Harrowing ............

Cultivating again ... ... ...

Rolling „ ............

Harrowing ., ............

Planting seed and carting ......

Ridging 3 times ............

Scuffling do ............

Hoeing and weeding ... ... ...

Harvesting.

Digging and picking .........

Carting and straw lor clamps ... ...

Marketing.

Sorting and bagging .........

Carting 3 miles ... ... ... ...

Use of machinery and implements ...
General Expenses ............

Interest on Capital — 5% .........

Management ...............

POTATOES— 1918 CROP.

£ *. d.

10

5

2

0

0

15

0

3

6

3

0

15

0

3

8

3

0

14

0

1

4

0

1

1

0

15

0

I

16

0

1

2

0

:;

n

(1

4

8

0

Total Cost
Deduct share i/f cleaning costs... ...

„ „ manuring „ ......

1 o n
200

Average yield 1918 — 7 tons ware
1 „ seed
1 „ chats

Net cost

-over 10 acres.

BEEF.— No. 10.
NOTE. All the cattle in these two lots throve well.

(A)
t Mar

75*. per cwt. — 6J cwts. @

21st March, 1918.

Bought 8 S.H. bullocks

£24 7*. Od

Buying expenses

4 Ibs. linseed and feeding-cake per head per day for
II weeks

33 weeks at grass <g> 5*. per week each

Attendance (a) (>d. per day

Marketing expenses
Interest on Capital 5%

Management

Total cost

[Manure direct to grass.]
7th Nov. 19 is.

Live weight of cattle when sold
Cost per cwt. live weight

(B)

llth Oct., in is.
Bought 12 Hereford bullocks @ 74<. pur Cwt.

11
66
5
1
7
2

Net cost...
1'Jth March, 19 1 9.

Live weight of cattle sold 120 cwts.
Cost per cwt. live weight 89*. 8<f.

6 0 0

2

12

7 17 0

5 17 0

8

12

7

2

10

46 4 8

300
£43 4 8

£ *.

194 16
2 0

£289 15 0

76 cwts.
76*. 3d.

8 cwt. @ £29 12*. tid

355

10

n

3 weeks at grass ® 3*. per week each...

5
168

8

n

0

o

Labour — one-half man's time @ 34*. per week

17
|

0

o

0

n

General expenses, including use of machinery

2
9

in
n

0

II

3

n

II

£563

8

0

Deduct 50 tons manure ® 10*. ...

25

ii

0

£538 8 0

N 4

811

FARM No. 64.

, UNCol.NMIIKK.

(.The statements fnini this limn ha»c IN-.-II pit-pared from

actual records of expenditure njth the U|PMI possible

degree of accuracy. The farmer is a young IIIHII lo.-alh

.gniwtl for Ins .skill in liirni management mill his HfMrv-

liens in business affairs. J.W.]

niSTKIIUTlON OK ( IIAU«.I -

(••.urn :**•' acre*. 306 Arable. '.'1 (miss 3 Hoads and
hedges. 1 Building. 40 Cattle. Ill horses. 200 SI,.

Tlio Management Charge ol il'.V) per aiiiiuin is di\idi-d
as follows : —

£1 per acre on aralilf land ... £2(10 |»T aiiiiuin.

ktOM, A-c.. arc grow n.'
. lor all the grass t '-'•"> „

stock £-'•"'

£250

This Management Charge could l>e further a|i]iortionod
among the crops according to tin- amount of managing due
to each, sucli as more to potatoes ami less to grafting seeds;
it would then need further subdividing according to the
acreage grown of cadi crop. This ac reag;- is not constant.
no the cost of a full rotation is more accurately arrived at
I iv allowing £1 per acre per annum to all the arable land.

Cl per acre is apportioned to 20 acres hay, £5 lo the
rest of the grass = £25.

£ ». ./.

10*. per horse per annum i.s apportioned ... 5 0 0

i of the L'-"> is apportioned to cattle ill winter <i ~> 0

Miinmer •'? '2 0

Itest of stock 10 12 6

(I (I

Fencing Charges. — Average si/.cd lield is 15 acres with :.'•">
chains of MdgM to lav at 7.<. per chain, once in ."i years.
175.». = 35*. per annum. Trimming every 1' years at
'Jtl. 25xU, 18*. =9a. |H-r annum.

Total, 44». per annum, i.e., nearly 3«. per acre per
annum.

X.H. — 2*. per acre only is charged, as. if the hedges \\ere
properly attended to, they could probably lie laid for
~>f. to •"».<. i'xl. per chain.

Dykes. Where there arc dykes, '2't chains at <i.<. per chain
every four years = 2». OW. per acre per annum.

f K) 1C G

\{»

£

I 0 0

L' 0 0

L' o n

Item. t. 'tit.",. Hates for April, (ill!), half-year .
Appoi tinned us follows (appn>\ •

Kent.
£ .«. </.
(•'aim-house (foreman) ... ... 15 0 0

Waggoner's house ... ... ... 7 (I 0

(iarlhniaii s house ... ... ... 700

Stables, £<i -v

Cattleyards and buildings used I .
for feeding cattle. t:t'J ... M

Heniainder, i'L' ... ... ... /

17 acres grass at £2 1(U. ... 117 (I OatlO.N.24 0 0

47 ,, ., £1 8.,. ... 05 0 Oat.Yvl'J 0 0

roads, hedges and buildings
'*' arable at •",-.

s ii 0

186

0 0 at la. 1 0 0
l.'fil (I Hat :\*. '-'8 0 0

£:«».-• 0 0

0 0

I.VCIDK.N I Al.- (.eneral Kxpcnses).

National Health Insurance. !) men at l.'lv each

|ier annum ... ... ... ... ... ... .", 17 0

(Employers' liability insurance, stock and crop
insurance .. ... ... ... ... ... Id |:t ;i

Stamps, telegrams ad\eits. lor men.

••uery .. II () n

Hire of sacks ... ' I n (i

Apportioned a* lollou .

SOU acres arable at .',*.
100 ,. grast* at 2-«. M.

-•k ...

0 O

rj in n

2 (i :•

£64 10 9

N-'"> N" allimance has been made lor pail Use .,1
pony and Irap or motor

DKCKKCIATIO.N AND 1 I'KKKC »»!• I M I'l.l.M l.\ I -

\\ , .11 an, I tear. I

. ..... us bill for i.-p.iirs. and general upkeep It O n

I'lough shares i-nd parts and ilea«l stock pill-

chases ...
Value fliiil'.. depreciation HI per i-cnl

lll'i 5 0

Appol I lolled as toll.

2O aeies lia> at 7v It- 1.

(.lazing la ml

•

II acres mowing see<ls at 7.<. Cxi. ...
22 ., nuts (turnips, mango].:

LOi

•Ju .. potatoes at :«!.<

100 corn at 12.V <«/

7 lo ii

-, 0

11 0 (I

:«i o o

i,-j in n

£116 5 0

. to
L- .<. ./.

NOTK.- I'pkeep ol \\agons and i-arls should be added to
this.

IIOHSK LAIJOl K.-No. 18.

( OST UK II(U!>KS, 1918-llMH.
8 Horses kept.

Winter or stable period. ;$•"> weeks. Aug. l">th.

May llth. l!»l!».

I',.,- uei-k. I. '/•

Maine. Ust. at 4» .......... ii 0

Bran, 1 st. at IS .......... 2 II

Crushed oats, 6 st. at "i2>. ('»/. per ,,i . LI 11

Chop. 70 Ib. at Ms. ])er ton .........

Clover, 4 st. at £7 l.Y«. per ton

Swedes. "><i Ib. at 2-Y«. per ton

Depreciation (low)

1 st. per v.cok linseed and condiments lor

4 horses. :t; Ib. each ...
\ C^-rinary attendance and medicine
Harness (£99 for the farm, 1!HS-1!I) headsialls.

lini's. lepairs and renewals, :UK |HT

annum ...

Shoeing, removing and studding (from bills!
Stable rcn'. rates ( 1 1 per horse): rep.,

to racks, (ribs, lloors and pai titioiis (L'l

per horse)
Stable equipment. Buckets. brush, comb,

brooms, bin. lamp, paraffin, Ac. ...
Interest on capital ("i per cent, on C70) ...
Super\ ision. I ON. pel horse ...

(tedding for manure ...

( (1ST (•!•• CHOC.

15

-'i

:t Hi'.

•J (i
1\

Hat straw

The following stall can chop L1 tons in
half-a-dav :

I man at oil engine at '.<••>.
'2 men cuttili;. and i arrving si i a v
at 7.t. :W .......

1 man teeding (lie operator ... ,

I man operator feeding the cut- .

bin ............ I

I lad taking cball Ironi cut-bin ...

Engine.

I'.iiallm. I gallx. at 1.1. 2>/.
t III. '. pi at K per gall. ...
\\ear and (car depreciations,
Ix'lting. Ac.. cut-bin \aliic

690

Ii

•"—

ti 'o

». •/.

!l II

IJ (i

II <>

I 0

•2 0 : I HI 0

•I s

a

L' li

£04 10 9

worng orses lor repairs ony (no
newalsi was L'y (i«. a ll'/. per horse

per

Cost per Ion
Saddling bill. .Ian. -.lime (."i months) for 8

working horses lor repairs only dm ic

newals

week,
stable equipment (I horses).

(tuckets ( I il 'J .M-ai s |

llriish and comb CJi

HriKim

(tin (.'10.1. in in xeai ...

Lamp. 2.<. <>•!.. and oil at 2s. gall.,
I galls.

I: I I i I I

| ,ci :, nun 111

:i (

K. (

I I

• I I

10 ft

L'l 10 (i

age .'1 horses to each stable • 10*. L'</ . per annum
per horse.

81

2} days for this.
U
1

Farm No. 64— r,infiniie</.

Horse n and horses spend the following time on my

farm on broken time and niireniiinerative work in winter: —

1 day mending roads, cleaning stackyard (2 days for

half of them).
1 day hauling bricks, odd implements from station,

saiid, fetching equipments. (This only means 8 to

16 errands for 1 horse.)
1J days hauling coal, fuel for men (6 to 10 tons, 1 ton

per horse per day, usually in small quantities at

less tonnage per horse).

5 days. Shod 6 times in stable period, 6 x J = 2 days.
Removed 6 times ,, 6 x i = 2 days.

Also frost nailed or turned up.

x\ days (actual figures)

1 horse 3 weeks fever in feet
1 horse 10 days lame

1 horse 2 days colic

2 horses 3 days colic

1 horse 2 days colic ... ... i ,,

•_' young horses 14 days on half
time (overworked) ... ... 3$

8J days.

- days. Threshing days 16i (for 99 acres), of these
days 3J required half the horses for carting.
So on 3J days time lost for 8 is 1J.

13 days half of them idle = 6J.

I'd days. Wet or snow and broken time (in this period
we shall get at any rate 15 in. to 20 in. rainfall)
2i in. per month average. Hain fell on 95 days last
December to April (5 months). October to Novem-
ber previous considerably above that average. This
20 days covers 7J montlis, or probably 140 days in
which' rain fell. These figures are taken from the-
n-turns of the Meteorological Office of Board of
Agriculture.

I") days lost in 35 weeks ... ... ... 45

Sundays 35

Saturdays 12

Christmas Day... . 1

Kast.-r 1

Cost lor :V> w.-<-ks at 11 15s.
c.r. -.s. per day (approx.)

94

/. l")l working days

GFJASS I'K.HIOD, May 1 tth to August 15th.
17 weeks. 1'er week.

(irazillg (see belo» )

Crushed oats. HJ st. at .".:!.>. Cxi. per qr

5 Ibs. (hop L'i st. at 38s. per ton ...

Tares (see below)

As winter costs <»ee previous costing) ...

X. d.

5 (I

7

6 -

- 35
28 3i

1 day

i „
i „

2i '.',

1,0s! time.

.-.hod 3 times ...

Hauling sticks for men. I loads, J day per load

for '_' horses
Coal 3 tons
Mending 1J miles road

Sick and lame. 1 horse, :! weeks

Odd horse days, half the stable on half-time tor

a week at least ... ... ... ••• ••• *l »

\\ . .nid broken time (4 to Sin. rain) ,,

14

Sundays ... 17

Saturdays ... G

Cost lor 17 weeks at 2Hs. 3J</. per week r= *2 working days
at 5.i. !)(/. per day (approx.)

The local criticism of these horse costings was that much
more time is lost through wet >yeather ; that in the last
fortnight we have lost as much time on that account as is
shown above for the whole period.

GRASS.

Hen:

Bagging (once in I years at 30s.)
..ving

•foiling

Fencing, ditching and pond

C3 15 0 5.1. per week.

The grass will be of no value when the horse is talteu off.
If sheep are put on it they must have their food taken to
them, and the residue from their food to be charged to the
grass will more than equal the value of the grazing.

COST OF TARKS.

£

Rent and Hates

Ploughing (tractor) ... ... ... ... ... 1

2 harrowing (heavy)
Drilling ...

Seed ... ... ... ... ... 7

Harrowing
Harrow

Roll

Cutting (1 man, i acre or less)

Leading to yard, 7J tons per acre, 1 man, 1 horse

and cart, 3 days ... ... ... ... ... 2 0 0

Wear and tear of machinery ... ... 12 6

He.lging 2 0

Interest ... 70

Management and incidentals ... 1 5 0

.1. <l.

18 0

5 0

G 8

5 6

5 0

3 0

:i 0

2 2

10 0

£15 10 10

2 acres feed G horses for 3 months, 6s. Sd. per horse per
week.

BASIS FOH DEI'RKCIATION CHARGE, 1910-1919.
WORKING HORSES 8.

Horses sold worn out. Cost of Replacement. Bred. Lost.
6. value £S7. 5, £352. 2 0

£ x. d.

Receipts. 2 at £30 = £60 Irxs 5 service fees ... 10 10 0

(foals above) 2 mares insurance ... 24 0 OL

2 mares summer keep 700

£41 10 0

Nef receipts, £18 10s. X £87 = £105 10s.

Net cost of replacements, «= £352 /ess £105 10,i. =
1:2 Hi lO.i. = £10 5.i. per horse per annum.

The local criticism of this depreciation charge was that
it is considerably below the average, that on tnis farm no
horses have been lost during this period, and that this
is an exceptionally favourable condition of affairs for a
farm in this district.

COST OK OPERATIONS.

Horseman. Wage, 46s. 6</.

Lost time in summer is the 94 days, the same as the
horse excepting sickness which will not amount to so
much. His holidays, however, will be more on the average,
so it will work out in the same proportion = 1,627s. (>(/.
: 151 — 10s. 9</. per working day in winter, and 9s. («/.
in the summer.

Second horseman, 8s. G(/. Labourer by day, Is. 3d.-
Higher on account of work having to be provided on wet

days.

A day boy can be used to do some simple classes of horse
work, such as rolling, but he will do less than the average
amount of work so the cost will rarely differ much.
Heaping and Binding, Opening out and Stooking.

Taken together for economy, one set of men can then
help the others.

G horses at 8s.

£ s. ./.
280

Men, 10s. 9</., 8». G(/., Is. 3</.,
7x. 3d 2

Twine, * acres at 4s.

1
1 12

• 8 acres for ... £6 1 0 = 15s. 2<l.

per acre,
heading.
6 horses at Hs 280

Men, 10.1. 9f/., 8.1. 6</., 7x. 3d.,

7,i. 3d., 7s. 3<7., 7s. 3d., 6s. 2 14 3

7 acres for ... £5 2 3 = 14s. 6(/.

per acre.

Farm Mo. 64 <-,.»//«»«/.

H inter.

6 4

4 4

:i 3

-. ti</.. iu. r,,/., j>itl» aero
Jtl II,. (W.

XL' In-. 0>/. with Mx-oml mail.
>: I T<. !'»/. with second man.

8*., It. :\d., 7J acres 3* I./.
8*., 7*. Hrf., 10 acres 2*. «</.

10 acres

HT MM

.. in. £ ». H.

\ man lu*. Urf.,2 borne* It*..
ird»».r. ...... 1* >i ii

Ploughing 6 in., for Potatoes.
1 nun lOv.Urf . 3 hone* 24*.,
irdsacre ......... ~i I'.' "

Ploughing 4 in.. 2-farrow.
1 manlO*.W.,3hora-
i; Hen*... ...... 1 !•! ii

Dragging, 4-horne (Deep).
I man 10*. 9d., 1 boy 4*., 4
horse* S3t , 7± acres ...
Dragging, 3-horse.
I man (Mcond) 8*. &/., 3
horses 24*., 7j acres ...
Harrowing. 3-horse.

I man (second) 8*. fill., :i

hones 24*., 10 acres ...

Harrowing, 2-horse. .

1 man "it. 3<l., 2 horses !(«..

10 acres .........

Drilling Corn (with new

2-horse drill).
1 man 10>.9</.,2 horses !&•.,
7 acres .........

Itowing (Good hands required)
9*., 16*., 2 acres ......

Splitting.

Or., !«<•.. 2} acres .......

Scuffling (1 hone).

"«. :\d., 8f., 2) acres ...
Scuffling (2 horse).

It. 'Ad., Wt., 2J acres ...
Rolling (2 horse).

7*. 3rf.. 10(., 10 acres ...
( 'hain Harrow.
Cutting Hay.

4 horses 23*., I man 10s., 1 111:111 !»,«.. ', man M.S. "(/.. average

i> acres (•"> <xld fields) 5*.
Lending Hav.
(1 liorses. 3 MK-II at !'s., :t at Ids., 1 ^irl at 5s., '2\ days for

20 acres, 10«. M.
l.radiiig Clover.
0 horses, 3 men at !)*., 3 at 10»., 1 girl at 5s., '21 days for

11.11 lex. -J.
Kent

•s|-;< ciM> CHI Itslv

H.MU.I i No. P.'.
i Alter roots led on.)

>. ./.

7<. :(,/., IU.
I«. lo,/.

•2 4
3 II

1-2 r,
II 8

(i 0

II I

It. :W., II*. fil., 10 acres
24 1*. 10//.

7*.3rf.. 1 it. 6</., 12 acres 1*. 7,1.

Three-furrow plough (Wintei
Two chisel harrows, .'t horses. Ill

acres. .'(.>. .{</.
Harrow. '1 horses. 1 lad (second).

Ill a< I es . ..
Drillin,;
Hanow
(tolling t\\ i. «• at •_'«. I*/. ...

\'J si . at 7"x. pel <|i
Weeding and hoeing
Itinding, im-lnding opening out

and stookiiu;
Leading

Thatching

Extra for harvest money, 70

acres corn, £35...
Threshing.

Kngine and - men ...

.Men's meals ...

7 CM I . coal at 2*. •'(</.

7 men at 8*. oW.

;l women

1 lad. leading water

1 hois,.

I '•: <> acres ...
Carting to station .
Wear and tear of machinery

I I
.'!

111

ii
S)

I)

I 1*

'_' 1
I"

II
(i 0
1.1 !l

B

!l

:t o

K II

!» s

I II

i;
19

Interest on capital

Proportion of mannrial \alue oi

c-ake fed to sheep on turnip-.

total t'2 per acre; charge one

hatt
Proportion of artificials hrnught

forward fnin turnips, total

£2 10.«. ; charge £1 10*.
Management, haililf and self ...
(•eiieral expense,, ...

low

I III
I II

£13 17 10

7 acres, 13*. \M.

Yield:
l!>lo :«i l.u.sh.
PI17 L'l
1918 ;«;

COSTS PER ACRE.— FIVE-COURSE ROTATION.
1919 CROPS.
I1HST COURSE.
ROOTS No. 12.
Tin nips and Swedes. 20 acres. t .'. •/. £ .«. <l.
Rent l-> n

Straw . about \'< c\\ t;,.
Alter roots called otf. Dressing
of 3 cwt. supers and 1 cwt.
sulphate of ammonia, applied.
Charge j to harlev super
.1 < wt.. 20*. .'(</ 1
Charge all to harley stilph. j
amm.. 1 cwt., 17-. ... ,'
Applicatim ... ... ... :i ll

Hates

3 0

2 0 0
2 0 0
8 S
1 10
3 4
1 10

1 7

1 II
1 2 Ii
1 In
3 !»
« 0
12 0
10 0
15 0

n 10 4

(i

6
8

Ploughing. .") inches
Cross-plough, ."> inches ...
Dragged twice, 3 horses, 7J acres
H<ill, 1 hor-c. 1C acres (Summer)
Drag ... ... ,,
Harrow, 2 hoi ,,
Chain harrow, 2 liorses, 12 acres
(Summer)
Twitch collecting ami hurning,
1 girl, 1 aen
.'( furrow plough, 3 horses. 1 man
Koll. 2 horses, 1 lad
Drill. 2 horses, 1 man, 7 acres ...
Seed, 2 llj. at 3*
Twice scuffling, 1 horse, 2J acres
Strike out .

£2 0 :\

C.UT\ lot-ward •"». to iK'xt crop. Crop not <|im
Non:. These charges are based on the turnip and
crojis iK-aring all the charges on them except manure
makes cost "! barley correspondingly low and cost ot
and cattle corres| lingly high.

THIRD cnriisi;

CLOVKK HAY No. 11.
Chner Hay. £
Manure hrought forward: cake £1, artilieiaK
1 1 "

.

II .
Ifi ll

.-( 0

3 o
8

•2 1
•J .1

i ')

Q I)

1 (i

0

1 .'{ !)

•2 0
1 !)
2 0

7 0

II 0

Artificial manures, ."> cwt mi\

Kent

Ha: .

Artificial manures, carting, 6*.
per ton ... ... . 1

Seed P.UM. 28<. [ 191!), lll.s.J I
Sow ing. 1 man, lo acres...
Holling In'fore .sowing
Harrowing after ...
Holling after harvest . .

Artificial manures, application... 1

K'arry forward if fed on) '2 11
Topping, tailing, and filling 1 -
Leading to raid, 1 lad, 8*., 2
liorses, 18*.. 4 ton per day, fix.
IMT ton at 10 ton per ad.- ;t o^

8
0

0

Cutting

Turning twice lie, handi. twice the hi>i
amoiinl at •'(•>. . .
(taking
Cocking

lOmitted if fed on) ... 6 19
Wear and tear
Hedging
Interest, 6 per cent
Management
General expenses

8 (i 19 8
10 0
20
90
100
."> 0

'I'n ruing Coota
Leading

Itaking

Cocking and leading rakings, 2 horses, 3 men,

'_'() acres ...

Thatching ...

cis ic, o

Wear and tear of implement*, wagons, ropes,

s-h' • ... ... ... ... . .

Average crop 10 tous £1 17x. H.I. per ton for cattle
feeding.
For sheep feeding. £11 1<i... i'/. per acre. i.e.. £|s 1C,.,. M.
Lr** £(', ]!)*. 8,,.
A. Id also m some cases £1 IK.T «cre slag residue from
wheat.

Interest on Capital
Management (bailill ami self) ... ... ... ]
(Jeneral expense, ... ... ... .

£8
Yield ; 2-"> cwt.s. per acre ami eddish.

HI 10

• •

83

Farm No. 64 — /'ontinued.
THIRD COURSE, Alternative.

Clover, Grazing.

Manuce, brought forward, cake, £1,

artificials £1

Rent

Rates

Seed, 1918, 25s. (1919, 37s.)

Sowing

Rolling before sowing ...
Harrowing after sowing...

Hedging ... ...

Interest on Capital

Management (Bailiff and Self)

General Expenses ... ...

£ s. d.

1

200
15 0

3 0
5 0

8

2 4
2 4
2 0

4 0
1 0 0

2 6

£5 16 10

FIFTH COURSE.
WHEAT No. 38.

Wheat on Seeds £ s. d.

Rent 15*., Rates 3* 18 0

Slag, 8 cwt. at 5s., 40s. charge i 100

Application, 1 man, 1 horse, 7 acres (man

paid extra) 3 0

Carting to Field 6s. per ton 3 0

Ploughing, 1 man, 2 horses, frds acre ... 200

Rolling 2 4

Chisel Harrowing 3 3

Harrowing ... ... ... ... ... 2 4

Drilling 3 9

Seed, 14st. at 80s. per qr 1 11 6

Dressing seed ... ... ... ... ... 6

Harrowing seed ... ... ... ... 2 4

Cross Harrowing ... ... 2 4

Spring rolling 2 4

5 cwt. sulphate at 17». on farm, applica-
tion 9d. 9 3

Hoeing and Weeding, 5i. to 15s 10 0

Binding, opening out and stocking 15 2

Leading ... ... ... ... 14 6

Thatching 3 9

Threshing 1 11 4

Delivering 6s. per ton (4 qrs.), Tractor ... 5 9

Extra Harvest Money per acre ... ... 10 0

Wear and Tear of Implements and

Machinery ... ... ... ... ... 12 6

Hedging ... ... 2 0

Interest on Capital ... ... ... ... 6 0

.Management, Bailiff and Self 100

General Expenses ... ... ... ... 50

£l:) 19 11

Yield : 1918, 4 qrs. 1917, 3-25 qrs. 1916, 3'25 qrs.

Average yield : 3| qrs. grain, 1 ton straw.
Wheat after Potatoes.
Kent and Rates ...
Manure carried forward
Artificial carried forward

Seed 14st. at 80s

>MK Seed ... ...

Drilling with coulters removed

Ploughing in 4 ins.

Spring Rolling and further as above ...

£ s. d.

18 (l

492

1 9 4

1 11 1

(i

3 9
1 10 0
777

£17 9 5

FOURTH COURSE.
POTATOES No. 17.

Kent 15s., Rates 3s

Manure, 15 tons at 12s.
'Carting 21 loads into hill at

2s. 8JJ.

•Carting 15 loads out at 2s. Q\d.

Charge §

Or: — (1 variety re-
ceived 4 tons p. a.)
24 tons shoddy at £ ». </.
£6 6s. two-thirds 434
Leading from sta.
and spd. direct ... 1 1 3
Extra 2 cwt. arti-
ficials. 19s. charge
two-thirds ... 16 0

£ s. d.
900

2 16 10
1 10 7

£13

£ *. d.
18 0

8 18 1

£697
Carried forward

£9 16 4

Brought forward
Blast furnace dust, 5 cw.t. 3s., if of
Application

Artificials, 8 cwt. at 11s., 88s., J of

Carting 6s. per ton

Seeds. J Scotch at £10 into farm
„ $ once grown at £7

3 tons
for 3}

Cultivations.

Ploughing 5 in. ......

6 in. ......

Ridging ... ... ... ...

Planting seed by hand (in stints)

8 women do 6 acres at 5s. ...

Man and horse carting ... ...

Splitting (i.e., covering) ...

Harrowing ... ... ...

Running up (as ridging) ...

Harrowing down ... ...

1st scuffling 1 horse ......

2nd „ 2 „ .......

3rd ,, 2 „ ......

Hoeing and weeding ... ...

Earthing up (2 h., man and

leader) 2 ac. ... ......

Or : — Plough for mustard in
autumn .........

Mustard seed, 20 Ibs. at
45s. bush. ......

Rolling .........

Harrowing ... ... ...

Sowing ... ... ...

Harrowing ... ......

Rolling .........

Deduct for sheep ...

acres

£ *. d.

200

2 10 0

12 6

6 8

2 6

11 8
2 4

12 6
2 4
6 0
9 4
9 4

12 6

14 6

200

18 0

1 10

1 10

8

1 10
1 10

£360
126

£236

NOTB. — 24 acres carried 180 sheep for 9
weeks at 4d. per head per week, £27
22s. 6d. per acre.

Harvesting. £ ». d.

Spinning, 3 horses, 1 man, 2
acres for gang ... ... ... 17 0

Picking, 16 at 6s., do. 2 acres ... 280

1 man teeming buckets and

ganging, 2 acres ... ... 38

3 men and 4 horses to pie 2 acres I 8 6

2 men at pie (27s. and 32s.) ... 73
Straw, 8 cwt. per acre, at 8s.

leading and loading at 10s.

per ton, 4s .......... 12 0

Earthing up thin 9 yds. pie 4s.

per ch. ... ... ... 1 6

Earthing up thick 9 yds. pie 8s.

per ch. ... ... ...... 3 0

Twice Harrowing (8 acres, be-

cause of tops) at 3s. ... ... 60

Picking Harrowings, 1 acre per

woman .... ... ... 6 0

Gathering and burning tops,

1J acre per woman ... ... 40

Draggings 4s. 4d., pickings,

diggings 4s .......... 8 4

Marketing.

Bareing, sorting and weighing

at 6s. p.t. . ..... ... 1 16 0

Loading and carting to Station,

6 tons and 9s. (Traction at

8s., 1 man to assist) ...... 2 14 0

Straw in trucks ... ... ... 26

Wear and tear on implements

and baskets ......

Hedging and ditching ...
General expenses (marketing,

&c.) ............

Management (self and bailiff)
Interest on capital, 5 per cent.

on outlay

£ s. d.

9 16 4

10 0

3 0

2 18 S

2 5

6 17 0

9 12 2

753

4 12 6

1 10 0

4 0

5 0
100

100
£46 16 4

Average crop, seed and ware 6 to 7 tons per acre.
Estimated this year 5 to 5$ tons seed and ware.

•Carting- manure (actual figures) 'into hill :

6 horses, 7 men got 36 loads into the hill in one dav
(this was the best day we did), from hill to field rathe.-
more can be led.

84

FARM No. 65.

»ty, SUSSEX (West).

Si»e of Farm : 973 acre* arable, 90 acres pasture.

Soil : Brick earth.

System of Farming : Cropping.

HORSE LABOUR No. 19.

Number of Horses: 9.
AVERAGE COST OF KI.KIMM. HOUSES HUH 1'J.

ds:
3 bushels Oats per wk. 1st Aug.-

"ith Dec. 54 Imsli.

-1 bushels Oats per wk. 5th

Dec.-28th Feb 30 „

:l bushels Oats per wk. 28th

Feb.-2nd May 27 „

2 bushels Oats per wk. 2nd

May-lst Aug. 26 ..

£ s. ,/.

137 <g 6*. 2d. 42 4 in

(allowing id. per bushel for carting to station),
li cwt. hay, 1st Sept.-3rd May, 32i cwts. @

8*. 7d. ... ... 13 19 0

(cutting and carting at 3d. per cwt.) ...
1 acre grass 3rd May-lst Sept., charge } rent
for summer ... ... ... ... ••• 1 13 4

Rates 2 4

2 12 0

2 9
6

9

(chaff and straw for litter put against dune)
Shooing by contract at 1*. per horse per week
! I n 1H10-14, charge was 16*. per horse per annum.)
Harness, repairs and proportion new, per a/c's
Stable Equipment (not included under harness)
\Vterinary Expenses
Depreciation, 10 per cent, on valuation

£105 10* 10 10

Stable Rent, rales and repairs

Interest on capital, 5 per cent, on £116 •"> !•">

General Expenses including aircraft insurance

at 5 per cent, and supervision 15

Actual Cash Wages Insurance.
Paid (inc. overtime).

Cottage.

Total

Carter

Boy or sol-

dipr ...
l,al«>iirer

Bo;

£

106
107

69 12

m in

.V, !.->

31
OJ

3*

13

d.
0
0

«.
16
16

13 0

£ ».

114 18

115 10

69 12
94 3
35 16

Total labour on 9 horses ...
Average per horse per ami.

£ «. d.

.

31
Oi

3*
3i

Hen i. Allowing for waste,
hedges, roads, &c

Hate*

Manure. Dung.

10 tons from heap in field at

lit. per ton ...
Carting. :< horses 19f. 6d., 1
man 6*. 4d., 1 boy 3i. 2d., 3
moil 16*., 4 acres per <!
Spreading, 3«. IV/. per

Carried forward

."> Id

11
8

« 4 0

:t

5

0
6
0

0

£83 14 10

Average number of working days about 250.
Cost per working day, 6*. 8d.

COST OF MAN LABOUR

The following is an exact account of the cost of 5 workers
on this farm from 1st August, 1918, to 1st August, 1919.

£429 19 0
£47 15 6

Kor tin- vear 1st August, 1919, to 1st September, I'.'-'".
tin- cost of the same labour will probably be increased thus :

£ «. d.
Increase for 42 weeks at 12*. per week

for 2 men 25 2 0

Increase for 42 weeks at 6*. 6d. per week

for 1 man 13 13 0

Increase for 35 weeks at 3*. 6d. per week
for 4 men ... 24 10 0

£63 5 0

So that average cost per horse will be £55 IS*. :W per
an in increase '.I 1 "> p'T cent.

WHEAT No 39.

AVKHAI.I. CUS'I (II I'HiHM ("IION OK I'.H'.i CHOI'

£ t. d.

220

4 6

266

1 -2
6 0

8 6

2 10

2 0
10 8

7 4
5 1
4 0

13 2

3 11

10 10

4 4
3 2
3 3

2 0

£ *.
2 6
4 3

1 >• I'

1 13

2 14 2

1 15

Brought forward
Charge two-thirds
Artificials — Mixture of phos-
phates and sulph. amni. at
average cost
See, I.

3 bushels at 84*. per qr.
Bluestone 6d. Dressing uud
sowing 1*. 9d.
Cultivations.

Ploughing, 2 horses 13s.. man

6s. 4d., 4*. 5d. ac.
Pressing, 1 horse 6*. 6d., boy

St. 2d., 1 ac

Harrow ings (6), 3 horses
11M. 6d., man 6*. 4d., 18*.
acre

liar rowings (2) spring
Rolling, 2 horses 13*., man

G>. 4d., 10 acres

Docking and thistling, 1 man
2 days 6.1. !</.

Harvesting.
Cutting and binding, 4 horses

26*., 2 men 25*. 4d., for 7

acres

String, 5 Ibs.

Cutting round and shocking
Carting and stacking. 4 horses

26*., 3 men 31*. 6d., 1 boy

5*. 3d., 1 boy 2*., 6 men

54* , 9 acres per day
Thatching 12 so. at 1*. 9d.,

21*., straw 20*., 500 spars

at 12*. 6d. per 1,000,

6*. 3d. for 8 acs. ...

Threshing. 8 acres per day.
3 men with machine at Is. Id.

per sack (1 ac.) ... •••
Coals 8*., 5 men on machine

26*. 8d

3 men at straw 16*., 1 boy

3*. 2d., 1 horse 6*. 6d. ...
Carting corn away, 2 men

12*. 8d., 2 horses 13s.
Thatching straw (old straw

and spars) 12 sq. at Is. 3d.,

water 1*

Carting to Station. 4 h<>
26*., 3 men 16*. for 8 acres

Hedging and -Ditching. 1 man
4 days, 21*. 4d. for 8 acrew

Use of 'implements and Ma-
chinery

Broken Time

General Expenses. Insurance,
unronuinorativo work, &c.

Interest on Capital; 5 per cent.

Management

Total £1* V> 1

Average yield — 40 bush, grain. 25 cwts «tra\

FARM No. 66.

<',,unty, CHESHIRK

Siee of Farm : 40 acres arable, 91 acres pasture.
Soil : Strong loam on clay.

NOTE.— Small working farmer.
System of Farming: Cropping and dairying.
Three Previous Crops : Oats, roots and wheat.

.'I. nVER HAY No. 15.

COST OF PRODUCTION OF 10 ACRKS CLOVKK ll.\>

12
5

B
16
18

1918 CROP. £ , d

i 0 0-v

0 0 I

13 6 [

13 6 )

Rent

Hat.-s

I 1918 £15

Cost of seeds ) 1919 £10
£40 7*. 1 1920 £7

( 1921 £7 „

Sowing seeds, 2 men, 1 day
Unexhausted manure from root

'•'•"p ••• , :

5 cwts. slag per acre at
3* 6d. per cwt. £8 15 0
Sowing same 4*.
per acre

~£10~15~~0

Charge four-fifths

Carried forward

£

12

2

I)

16 0 0

12

10 10 0

8 12 6

19 2

lit L'

85

Farm No. 66 — continued.

Brought forward
Harrowing once, 2 horses, 1 day
Boiling 3 times, 1 horse, 4 days
Cutting, turning, carting, stack-
ing and thatching
Carting to station, li miles,

2s. 6d. per ton per mile
Use of implements and ma-
chinery

General Expenses — hedging,

ditching, &c. ...
Interest on capital, 5 per cent.

per annum ...

Management

Total

Cost per acre
Deduct value of aftermath

& >. •!.

49 2 9

16 9

256

15 0 0
2 6 10
500

10 0 0

260
10 0 0

£96 17 10

9 13 9
15 0

Net cost per acre ... £8 18 9
Yield per acre, 30 cwts. (Sold 301 cwts.)

Carting dung ...

Cost of dung at 2.'. per load
Dung spreading
Steam ploughing
II »se ploughing
Sowing

Cost of wheat ...

Harrowing ...

Water furrowing

Rolling

\\Vi-cling

Binding ...

Carting

Shucking ... ...

R»-nt and rates ... ...

Thatching and straw for ditto and spars
Hedging and cleaning out ditches (£150 per

annum)

Binder twine — 1 ball per acre
Threshing at Is. 6d. per sack, present charge...
Labour for threshing
Weighing and getting to barn ...
Coal for engine, 7} cwts. at 3s. 6d. per cwt.
Carting to station, Is. 3d. per sack, six miles ...
Depreciation 10 per cent., repairs £30 (low),

interest 5 per cent, on implements (£1,800)...

•i-!il expenses (£530 per annum)

Management ...

Insurances

('••pairs to buildings, etc. (£100 per annum) ...

Proportion of cleaning crop carried forward ...

Interest on outlay, say 5 per cent, for 9 months

on £16

FAStM Mo. 67.

County, SUSSEX, W.

WHEAT No. 40.
Soil. Heavy loam.

COST OF GROWING ONE ACRE OF WHEAT—
1919 CROP.

Average of 57$ acres. Wheat grown in each case after seeds.

£ *. d.

16 9
1 13 4

3 6
1 10 1

4 9
1 11

1 12 8
90
6
2

17 0
4 0

15 6
24
207
4 0

5 0

6 0
15 0

3 0

2 6

2 9

15 8

10 0

8 10

10 0

2 0

3 4
100

12 0

Total cost

£16 12 1

Average yield, 40 bushels per acre. Credit straw at
£1 per acre.

[NOTE. — This statement is based on daily records. Horses

charged at 8*. per working day. Value put upon dung is

'imate ana is very low for present day. On the usual

• would be 12 tons dung at 10s. per ton, £6,

of wliii'li .it li-;ist £4 would be charged to wheat. The charge

proportion of cleaning costs is also low and in view

of the statement given below on fallowing cannot be less

tliiin €2 I.IT aiTf. assuming on the average a bare fallow

fifth year. These amendments would result in a total

-.f £19 18«. 9il. per acre.— .I.W.]

MANGOLDS No. 11.

Soil. Heavy loam.

COST OP GROWING ONE ACRE OF MANGOLD—
1919 CROP.

Average of 17i acres.

Ploughing (3 times, once tractor) ~|
Cultivating (3 times, twice tractor)
Harrowing ... ... ... ... from

Rolling ... ... ... ... [- daily

Weeding ... ... ... ... I records.

Couching ... ... ... ... |

Carting dung ... ... ... j

14 loads of mixed dung at 7s. 6d. per load,

half charged
6 loads of yard dung at 5s. per load, half

charged

Sn^rrne"™ } frora dailv records

2 cut. Basic slag, half charged ...

1 cwt. Superphosphate, half charged

1 cwt. Sulphate of Ammonia

Drilling j

8} Ibs. seed I from daj, records

Hand hoeing ... ... j

Horse hoeing... ... )

Pulling ... ... \ based upon last year's

Carting and clamping J daily records.

Rent and rates

Hedging and clearing out ditches i
Depreciation repairs and interest

on implements ... ... ... asin

General expenses ... ... ... Wheat

Management ... ... ... Costs.

Insurances

Repairs to buildings, gates, etc. ... J

Interest on outlay, 5 per cent, for 6 months on

£24 5s.

£ s. d.

3 11 10
149

19 i!

15 5

3 8
18 6

15 1

2 13 0

14 10

4 0
o

4 8
3 3

16 4
3 5

1 1 10

-1 10 2

10 0

14 0

300

1 1 6

5 0

10 0

8 10

10 0

2 0

3 4

12 1

£23 17 1
512

Less proportion of cleaning costs ...

Cost per acre £18 15 11

Average yield : 30 tons (much less in 1919).

[NOTE. — Tractor ploughing has been taken at 12s. per
acre (excluding labour), tractor cultivating at 5s. per acre
(excluding labour). The tractor account so far indicates
that these charges are too low and that they will have to
be increased to 15s. and 7s. 6d. per acre respectively. The
amount carried forward as cleaning costs is based upon what
the cost of cultivations was found to be on a field where
cleaning was not necessary.— J.W.]

BABE FALLOW.

Soil. Heavy loam.

COST OF 12 ACRES OF FULL SUMMER FALLOW.

£ s. d.

Ploughing

Letting off water ...

Cultivating

Docking ... ! from actual

Rolling ... ... ... records.

Harrowing

Rent at 20s. per acre ... j

General expenses estimated at 8s. lOd. per acre

Hedging and ditching estimated at 5s. per acre

Depreciation, repairs of implements estimated

at 10s. per acre ...
Management estimated at 10s. ...

Insurances estimated at 2s.

Repairs to buildings estimated at 3s. 4rf.

45 10
5

12 16
2 17

11

7

12

5

3

Cost per acre ...

£115 10 11
£9 12 7

FARM Mo. 68.

County, LANCASHIRE.

WHEAT No. 41.
Size of Farm . 200 acres arable.
System of Farming: Cropping and sale of crops.

COST OF PRODUCTION OF 40 ACRES OF WHEAT—

1918 CROP.
(Horse labour at 8s. 9d. per day.)

Cost per acre.
£ s. d.

Rent £2 Is 84 0 0

Rates one-fifth of total ... ... 958

Ploughing, based on Government price, £1 10s.

per acre 60 0 0

Harrowing, twice, 10 acres basis, 8s. 1 man,

8s. 9d. each horse, team horses... ... ... 10 4 0

Carried forward 163 9 8

Farm Mo. B8-'-»i'i**r<l.

'. d.

Brought forward KM !t S
Rowing, 10 acres basis, 3 horses, 2 men ... ... R 9 0

Seed, .'t| bushels to acre. Sensation. •_>'.> liags,
.C.v (>./. : laphet (Cartons). :
t7 14*. li./. |.er quarter: White Maiv.-l. ->

bags at £2 7:t i

Rolling. 7 aere.s hiLsis. 1 horM-, I man ... ... I 15 9

Cutting, 6 Mm basis. :i horses, 1 man, 4.«. 1 boy 12 M 0
Hinder t»ine. 20 balls to the BWt., -I-' balls at

£5 10*. per cwt 860

•setting up at -V 6</. per acre ... ... .1 0 0

Moving and re-stooking. equivalent to twice

stocking 10 0 0

C.ntine; and stacking, 8 men, 6 horses, 1 woman

5*., 1 boy 4.i. (3 days) 1816 6

Threshing (8 hours), 4 days at £6. 8 men, ex-
elusive of machineman, 8*. per day ... ... 36 16 0

leading and carting to station 200 bags (40

tons) wheat straw... ... ... ... ... I". 12 6

One man assisting load straw at station 4 days 1 li' it

Slag. 6 cwte. to acre, £2 16* per ton, 12 ton's,

half carried forward to next crop ... .. 16 10 0

Manorial value 26 per cent, from root crop ... 8 .'i H

Cleaning costs one-third from root crop ... 12 1"> >'•

Establishment charges 60 00

Interest 5 per cent, on outlay for it months ... 19 •"> 1
Supervision, 20*. per acre, over farm one-fifth

total 40 8 0

Insurance, including horse insurance, £22 10*.

fire £10 ... 6 14 0

Total cost of production £523 5 3

Average cost per acre, £13 6*. 5rf.

TOTAL RETURNS FROM CROP OK \\HKAT, 1918.
40 ACRES.

£ .1. </.
207 bags which, owing to damaged condition,

were sold at 35*. per bag ... ... ... 362 5 0

5 bags offals at £1 600

40 tons straw sold at £2 12*. 6rf. per ton ... 105 0 0

£472 5 0

Average yield over five years, 28 bushels grain.
„ ,, ,, 25 cwts. straw.

County, BERKS.

FARM Mo. 69.

BEEF No. 11.

AVERAGE COST per Live Cwt. of 15 FAT CATTLE.
1918-19.

Date of Purchase, 6th Nov., 1918.
Average date of Sale, 30th May, 1919.
Clans of cattle: Shorthorn.

I ! H. v ing Price of 15 Cattle
Buying Expenses

'..od Consumed:

:t ton il cwt. Bibby Meal
•2 ,, Malt Dust

1 ,. Cotton Cake

1' .. Linseed Cake

(purchased 17th Sept., 1918).
10 qrs. Barley at 70*

10 ., Oata „ 60*.

6 ,. Tail wheat at 68*.
Grinding above at 1*. 6d. per

-•'• h

11 trusses per day Rye grass and
Hop-clover Hay; 1 truss per
day meadow hay, chaffed, 34
tons 12 cwts. in all at £8 ...

1 ton straw per week at 30*. ...
4 loads barlev chaff at 30*. per

load ...'

I week- urass at 2». «</. per

Week each

Carried forward

*. ,1.

77 9 0

•J- 3 0

Hi 0 0

0 0

t .«. </.

i:t7 0 0

15 ')

Hi

.r, o o

•j.-. o o

17 0 0

2 r. (i

276 16
42 0

.-.7: i ;t
1.016 1«

Brought forward
Labour :

26 weeks at 35*. ; 4 weeks at 20*.
(includes labour of tying and
carting clover hay (7*. 6a. per
ton) and of carting straw.
(1 man's full linn- charged for
house feeding |x>riod.)

Marketing Expenses

I'. ni and Rates on Buildings

(iriicral Expenses

Interest on capital 5 per cent, on £1,000 for

6 months
Management

1,016 18
49 10

d.

0

10
0

5 0

98

10

Total cost £1.112 18 0

46 0 0

Net cost £1,067 18 0

Deduct 90 tons dung at 10*.
per ton

Sales as under :

May 23rd, 1 carcase, 653 Ibs., say 9-3-15 L.W.
May 23rd, 1 at 12-3-14, 1 at 11-3-21, 1 at

11-0-21, 1 at 11-2-14 L.W.
May 30th, 1 at 12-2-0, 1 at 10-3-14, 1 at

12-1-18, 1 at 12-3-0, 1 at 11-0-0,

1 at 10-1-21 L.W.
June 13th, i at 10-3-0, 1 at 10-3-14, 1 at 11-1-4,

1 at 11-0-7 L.W.

Total L.W. at sale, 171-1-23, say 1711 cwte.
(realising £742 14*. Od.)

Cost per cwt. L.W., 124*. M.

NOTE. — This is an example of cattle feeding without root*.
The average consumption of grains and cakes per head,
per day was about 9J Ibs. ana of hay about 24 Ibs. The
cattle are largely kept for manure making, but this case
indicates that the manure cannot be made economically in
seasons where the root crop has failed. J.W.

County, KENT.

FARM Mo. 70.

POTATOES No. 18.

COST OF GROWING ONE ACRE OF POTATOE
ON MEDIUM SOIL— 1918 CROP.

Rent and Rates

Ploughed twice, 3 horses (J acre per day) ...

York harrowed once, 3 horses (8 acres per day)

Rolled once, 2 horses (8 acres per day) ...

Baulking and splitting in, 2 horses (2) acres
per day)

Drilling, artificial manures and cartage

Application of 30 tons of farmyard
manure, cartage and spreading

at 10*. lOrf 16 5 0

one-third charged to succeed-
ing crop ... ... ... ... 684

£ *. </.
276
4 3 10
3 11
3 OJ

144
3 51

6 cwt. artificials

Seed Potatoes, including cartage, storage and

boxing

Planting, carting and clearing ...
ll:iri-o\\ me; liaulks once, 2 horses (8 acres per

ila.v) ...

Drill Rolling once, 1 horse (6 acres per day) ...
lirakeil three times, 2 horses (2 acres per day)...
Hand hoed

Karl hi rig. 2 horses (2 acres per day) ...
Ploughing out (3 horses) and harrowing

(1J acres per day)
in women and 1 man picking up (1J acres per

•lay)

Carting to clamp, digging and loading ...

Carting haulm

Clamping and winter coating ...

Straw for clamp

I Messing out of clamp and carting ...
Interest on capital at 6 per cent, on £30
Management

10 1C
4 13

- 10 3

h. 11

3 11

2 101
1 16 6

I I 0

I a 2

1 5 2

-' S o

2 3 10

71

16 3
1 10 0
5 3 31
1 10 0
1 10 0 .

£63 12 11

NOTF. — The above costing is based on 7*. !</. per day for

horse and 10*. 2<f. per day for man, and to include repairs

to and use of implements, harness, unremunerative work,
overtime and management.

Yield 8 tons, seed and ware.

87

KENT.

FARM No. 71.

POTATOES No. 19.

COST OF GROWING ONE ACRE OK POTATOES
«\ GOOD 1,0AM SOU, ON CHALK— 1918 CROP.

Kent and ({ales

m cultivated twice

Drag harrowed once, 4 horses (7 acres per day)
Burning rubbish

Dunging, with 25 tons of yard
dung, spreading and carting 10*. 1:210 0
•lie-third charged to succeed-

4 :t 4

£ s. d.

2 11 o

1 5 0

7 0

1 I)

868
480
14 0
3 3

8 8

12 0
9 18 0

4 15 0

7 0

8 8
2 2

1 6 ()
11 0

1 16 n

13 4

2 2 s

7 J

2 2 in
1 10 0

5 0 0
1 10 0
1 10 0

£53 3 5

The above costings are based on the cost of *s
horse lor each working day including depreciation!
, unremiinerative work, ivc., and Ids for waggoner
lor ordinary labourer.

^ ielil li loiis pel ;i.-re. ,,.,-d ;,n<| ware.

FARM Mo. 72.

I, IIAMI'SIIIHK.

SIIKKI' No. 5.

SIIKKI1 ACCor.NT FOH I91X-19.
ol KaniK it\\o uorked as on,
On. -1,111,1 tjii;,, ,es ai.ible. Other farm- I. "it I acres down

Hoaghed twice, 3 horses (J acre per day) ...
Drag harrowed twice, 4 horses (7 acres per day)
York harrowed once, 2 horses (8 acres per day)
Rolled once. 2 horses (* acres per day)
Haulked once, 2 horses (3 acres per day) '.'..
Planting, carting and moving seed potatoes
Cost ot seed, IS ,.,vt. p,.r a<Te at £-jj
7 cut. of artificials per acre
Application, mixing and carting of ditto.
Baulked once, 2 horses (3 acres per day)
Rolled once. 1 horse (7 acres per day)
York harrowed once. 2 horses (X acres per day)
Braked thiee times, •_' horses <3 acres per day)

Hand hoed _

Dry sprayed 4 times (materials 7*. bW.', 'labour

l.i. 6V. >

l'l..!ighed out, :( horses (3 acres per day)
s women and I man picking np into cart .'.
Dlamping and covering in
York harrowed tuice. picking up and carting

ulrn

•itmw lor clamp

Sorting, loading and carting to station

Interest on capital .', per cent, on £30

'•ment and supervision

;w
•II

34'J

pasture.

waste nieadon .
wasteland.

7() n arable.
a> ,, pjistnre.

24(1

Hampshire Down Flock.

Valuation, taken at fair market value of SHEEP STOCK.

£ s. <l.
September 2!>tli, 191*

!<••-' Tuo Teeth Kives at, £5

:" K"llr .. .. £4 10s.

'" S|V , ,, ,, £4 Ids.

registered Draft Kwes ,, £1

510 0 0

31") (I 0

337 III II

328 0 0

125

I
2

K«e l.amhs at £35.1. each
Two '1 cell! Hums at £">
Two l!am l.ainbs at £">

gilt airier to replenish the Flock.
69.

6 Registered Draft ...
Ham I.iirnbs

406
20
10

5
0
0

0
0 •
0

4(JO

£1,926

15

0

Wes I.CHI
.Iillv. 1

\n:,
3
2

602
43

12
1
8

6
0
0

it

29

£675

1

6

Expenses.

Wages as paid to shepherd and son
Kxtra labour during lambing season, putting

up lamb pen and dipping .........

Cost of dipping powder

Paid for foot dressing ...

Veterinary expenses and chemicals ......

Labour of 1 man and 1 horse waiting on

sheep — drawing out hay, water, straw,

cake, moving hurdles and troughs daily

for 6 months Man at 6s. per day, horse
^ at 7s. per day = 182 days at 13s .......

Cost of 20 dot. hurdles per year to replace

old ones at 22s. per doz.
Cost of carting hurdles from the wood, 7

miles from farm, 3 horses and 2 men,

1 day ................. I

Cost of repairing hurdles and creosoting

same
• .'540 gallons of creosote used at lid. per

gallon and casks
I'pkeep of shepherds' houses (2), 2 carts, 3

water barrels, 45 cake troughs, 50 hay

capes, 24 lamb troughs, 4 lamb creeps
Hay consumed .from Oct. to April, 65 tons

at £8 ..................

Straw used during lambing and to make

lamb pen, 25 tons at 30s. ...
;-| cost of cakt fed to sheep, cake cost

£670 19*. Sd. J ............

Water supplied at Is. 6</. per 1,000 gallons...

Shearing ewes and tegs

Kent, rates and taxes on 350 acres of down,

fed entirely by the ewes at 8s. per acre ...
II acres of ul'ti rmath fed by sheep at £3 per

123 acres of turnips, vetches, winter harlev,
rye grass and rape, charging half cost of
all tillages, seed, Arc., at £11 per acre =
£1,353 (halO ............

Interest on capital, £1,926 15.x. OJ. at 5 per

cent.

5 per cent on average cost for 6 months,
average cost £2,360 3s. 81../. = (')
£1,180 Is. Ill,/ ............ .

Management

£ s. d.
152 14 10i

30 0 0
3 0 0

31 5 0
20 15 2

118 6 0

21 0 0

1 13 0

587

18 11 8

12 12 0

520 0 0

37 10 0

447 6 5.J

5 5 0

10 6 0

125 0 0

123 0 0

676 10 0

96 19 1)

Total

Credit.

59 0 0
100 0 0

£2,616 3 54

Sold (i Ram lambs

I Ewe tep, ...

75 Draft ewes

10 Fat ewes

27 Ewes at. 70s

22 Kwes died, by skins at 4s. each

141

L'lHI lambs bred and sold as stores, average

.Vis.
Wool sola, from 4:54 sheep average (i Ib. 2 OK.

per head al 3.s. 3</. per Ib. /ess expenses ...

C

28
2

312

49

94

4

500
395

s. ,/

12 0

8 9

10 0

15 (I

111 II

4 0

0 0
18 11

Total ... £1,387 19 0

Valuation of sheep on the far farm.

Taken at fair market value September, !!)!!).

£ s. </.

120 Two teeth ewes at £5 600 0 0

120 Four ,, ,, £4 10s 540 0 0

84 Six „ „ £4 10s 378 0 0

100 Reg. draft ,, £6 600 (I (I

424

Ham lam It: at £5 (these lambs cost
£72 9s.) ...

25 0 0

Total
SUMMARY.

£2,143 0 0

a ». d.

Valuation Sept. 1!)1S 1,926 15 u

Sheep purchases ... 675 ] 6

Expenses 2,616 3 iij

£ s. il.
1,387 111 II

Receipts . .
Valuation :

Sept. 1919 2,143 0 u
Oefieit ... 1,687 o 11 J

JE.5,217 19

£5,217 1'J 11J

NOTE. — Only 2(X) lambs were reared from 329 ewes and no
ewe lambs were retained for flock purposes; hence the
purchase of 105 registered draft ewes, which partly
account* for the deficit.

A further credit will be due to (.he sheep for mammal
residues. ./ W.

88

FARM Mo. 73.

, WILTS.

System of Farming: Corn growing and sheep.

[Tlii- appended tahle of costs was drawn up sometime ae.o
mid indicates tin- inrreiuuMl rusts of tin- various factors in
tiintton priHlnction. Hay and straw have Ixn-n taken at
ciinsuniiii}' value, the total net charge fur (K1 acies louts «a-
I'.M ami I' 1 1C i:i 101.1-14 and 1917-18 respectively. In tin-
i-a-e of catch rrups only the cost of seed has been charged
t,, sheep. Tn fact, tliis system of routing sheep results in
heavy charges ,01 eiiliivations and manures against the i-m-n
. i., ps. .1 W.I

SHKEP No. 6.

COM I'AK. \T1VK COST OK SHKKI' IMtoni'CTION IN
NORTH WILTS.

Debits.

of :I50 Hnmpsliiro Down Kwes.

Manual labour

Horse labour

Root and vetch seeds

•Ji'i acres old field fed

IS dozen hurdles ...

2 dozen cages

L' troughs ...

Artificial manure for roots

<i Hants (own breeding1! ...

Feeding stuffs

100 tons hay

40 tons straw

Drilling, horse hoeing, hand hoe-
ing and pitting roots (60 acres)

Interest on capital value of
flock —

for 1914 £1,086 at 5 per cent,
for 1918 £1,840 at 5 per cent.
T/osses — 7 per cent, on above
amounts

54 0 0 107 0 0

54 6 0

76 0 0

92 0 6
128 16 0

Credit*.

1913-14.
£ *. d.

S.'i (I O

Wool

Manurial value

of feeding stuffs

and manure ... 140 o u

Mutton value

of rams ... 21 n <i

1917-18.
£ *. d.

i:in o n

21o u u
36 n o -JliJ u u

376 o

£932 12 3 £2,247 10 6

Owt of production of one lamb £2 13 3

Increased cost of production per head ... c:i l.'i
Mutton value for 191ft ... r>6 Ib. lamb (& 1* 2//.=r,;,.,. -

Plus skin lo,. i

8 r,

7r,/.

Deficit per lamb

\d.

niMPARATIVK COST OF DIRKCT LABOUR TO
8HHP.

Klock of 400 Kwes
July, l!»ll.
Per week.

Shepherd
[Incur do.

Hoy

Two horses and man 60 0

III 52 Weel.s

I. it.

17 0

II li

10 0

t2«J5

I (I for KHI sheep 1M.<. :(./. per head.

I9W.

I n

As per Wa^es Ito.ird Hi-commendation.
I'er week.

5. ./.

Shepherd 45 (I

Dnder do 40 0

Boy 2/5 n

Two horses .ui<l man 120 0

at 52 week* ... C598 0
£598 0 0 for lut sheep = £1 9t. ioj,/. per head.

< (IMI'AHATIVI I'ltU'l'S o| A(. It KTl.TI I! \ I.
AND OTHKH roM Mol >l II IS

-I I.

Largely used In arable Sheep Farming.

1014. I'M1.'.

English Winter Tares

fir. per bus. ... 3S*. per bus.

RniMll'sl.OOObd.kide

40*. „ cwt. ... 2*. M. ., Ib.

Bye

32*. ,. qr. (4*ulb».) 84*. , qr. (480lb».)

Swedes

2R*. „ bos. (52 Ibs.) ISO*.

. bus. (:>:.' His.)

Turnips

25*. „ „ (ii21bO 1

•11,,.)

Mnrtard Seed

12*. „ ., (">fi Ibs.) :ill».

Hap.-

10*. „ ,. (fi2 Ibs.) 42*.

:'li,-.i

English C'lover ...

5ti*. „ cwt. . •-'•

. cwt.

Trefoil

• ..

So*.

. ,.

French Hal. Rye Gram

4n». „ bale (2 owt

1 I'"'.-. .. Ittle (2 ewi.)

Cotton Cake

H lib. per ton .

ij-o .. ton (Ci'ivt.)

Linseed Cake

£K o,. ..

C--> ..

Hurdles, per do/. —

1IU

m.

Trough, wood

Ill*

:(">».

Shcarine. oer UNI...

17*. C.,.

in*.

COMI'ARATIVK RriTUNS.

1913-14.

1917-18.

£

i. </

t

s. <

104

16

6

200

0

0

43

4

0

79

4

(1

18

2

B

91

19

6

26

0

0

58

10

0

9

0

n

20

14

0

1

16

0

3

19

0

1

0

0

2

0

0

.'«)

0

II

fi5

0

0

M6

0

(1

90

0

0

459

7

a

1,234

15

(1

225

0

ii

878

0

0

40

0

o

n

0

II

Sept. 1st. 1914.

I91'.i. Itrniark*.

£ ». il.

. ,1.

Westbury Hill Fair, B fi

:t o n Increase 14*. ('»/. pet

Lamb (Stores).

head.

Wool — 4 Ibs. per s ,i

1". n Increase 7*. per head.

hi-ad per Ewe.

Mutton — per Ib. ... 1"',

1 L'j Increased til. per. Ib.

FARM No. 74.

t -nun hi, SI'SSKX.

MIST OK TIIK I'KolMVTIliN (U MITTOV

\MTTON N.I. (i.

Cost, of lath-Minn U'-ir. sheep from *lth Sept.. l!i|x. to Hist
March, 1919.

C

Cost of 245 sheep

,, II acres rape and turnips at t1^ 14«

121 1(5 0
1(50 (» 0

1S3 15

!M IT

per acre

,, 14 acres swedes at til !'x. per acre

„ Coke, 4 Ib. per sheep per day. for 1
clays at 2(7. per Ib.

„ Hay, i Ib. per day per sheep, lor 1

days at !</. per Ib

Depreciation of hurdles, &c.

Market headage charges ...

Hail and drover's expenses

Labour, shepherds ...

Management and general charges Vi n

5 per cent, on capital value, viz.: t">S."i lO.v.

lor 1 year ... ... ... ... 14 12

5 per cent, on cultivations, manure. Ac .

viz: 5 of C2«2 2*. ...

tl.Ml'L' Hi

til 5

Total

l.e>s 1 :t cost of cake as maiinrial value

Total 1.261 11

Credit value of '.Ml sheep and skins soli I

,1 .lied) 1.H6 I"

Dehit Halanee

till 11 1

DK.TA1LS OK PHKVIOrs ITK.MS
Cost of roots consumed hy 'J |."i sheep : —14

acres ;it fS 14».
I 'ape and Turnips.

I'limnhillR three time, i •_'

horses)
Cultivating thr.-e times :it •'<•>.

per acri' ...

Harrowing, eiijht tini'

2». 6</. per acre
Hollinc, four times at 'Js. fxl.

per
Drilling at MX. per acre

See<l at 5t,

Morse hiK-inn. twi.e, 4». M.

per acre
Single horse hoeing, once at

per acre...

Kent of land, per acre
Hates, per acre

t s. d.
121 16 0

£ «. «/.

M 15 0

15 (i

1 0 0

in n

M II

:, n

10 0

8 0

1 r, d

n o

Total cost per a.^ro f.'S 11 0

89

£

s.

d.

3

15

0

15

0

1

0

0

10

0

3

(1

5

0

13

0

10

0

1

5

(1

3

0

1

10

0

1

0

8

£11

9

0

£
160

s. d.
6 0

Farm No. 74— cntit'

Swedes:— 14 acres at £11 9s. Od.
Ploughing 3 times (2 horses)
Cultivating, three times at

5s. per acre ...
Harrowing, eight times at

2s. 6d. per acre

Rolling, four times at 2s. 6a.

per acre

Diilling at 3s. per acre
Seed, 2 Ibs. per acre, at

2s. 6d.

Hoeing (hand), at 13s. per

acre
Horse hoeing, twice at 5s.

per acre

Rent of ground

Rates

Artificial manure, per acre...
Couching land and carting

same at per acre ...

Total cost per acre

Cako consumed: — (Linseed and cotton cake.)

245 sheep, i Ih. per day for 180 days at

2d. per 'b., = 15s. per sheep for 245

sheep ... 183 15 0

Hay consumed: —

" 245 sheep, ^ Ib. per day for 180 days at
Id. per Ib. = ts. 6rf. per sheep for 245

sheep 91 17 6

The above includes cost of breaking cake,
tying hay and carting to the sheep fold,
and allows for extra hay required
during frosty weather.

Depreciation on sheep tackle, viz : — Hurdles,
wire troughs and turnip cutters at 10 per

cent

Market headage charges:— On 245 sheep ...
R:iil on sheep, as stores when purchased and

drover's charges
Labour, shepherds ... ... ••• •••

Management, including growing of roots, &c.,

and general charges - ••• 55 I

5 per cent, on capital value, viz : — £585 10s

for i year ... • ••

'< per cent, on cultivations, manure, &c., J of

£282 2s. " 1

[Tin- above sheep were sold between 3rd February and

•Jlst April, 1919, the average date being 31st March.
Tl.o breed was Dorset Down-Southdowns. The average
carcase weight when sold was 61 Ibs. per sheep, and
the skins realised from 9s. to 15s. each, or an average
of about 12s. each.

NUTK. — -The above statement has followed the custom of
the district in regard to the charge for roots and the
credit for manurial value.

Is it stands the statement shows thac the following crops
must carry a charge of £205 16s. Id., i.e.. if sheep are
not to show a loss. The statement may be summarised
thus:

£ s. d.

Total cost 1,322 16 0

Charge to crops 205 16 0

3 2
66 13

Leas value of skins ...

.01,117 0 0
144 0 0

Cost of 14,986 Ibs. of mutton £973 0 0
Cost per Ib Is. 3-58d.— J.W.I

FARM No. 75.

',,,,,ihj, DORSET.

Size of Farm. — 500 acres arable, 120 acres Mheep run.
Soil — -Light.
S.vst.-m of Farming— Corn growing and Sheep._

SHEEP No. 7.

SHEEP ACCOUNT FOR THE YEAR ENDED
MICHAELMAS, 1919.

• d-

Valii.it ion M r-haelmas, 1918.
.V,!t Breeding Ewes at 60s
2.Ti Kwa Tegg at 48«:
7 Rams at 100s
10 Ewes at 69» ........ I

73 mixed sale Lambs at 40s

......

2456 10 0

Carried forward £2466 10 0

Farm No. 75— continued.

Brought forward
Purchases.

Sheep bought, 23 couples (ewe and lamb) ...

Cake and corn purchased for sheep, 46 tons ...

60 dozen hurdles, and 2 dozen sheep cribs
purchased per year

Sheep troughs, after estimating yearly de-
preciation ... ... ...

Tar, &c., for marking

Labour, &c. Two shepherds

Castrating

Tailing, including labour expenses ...

Dipping, with Cooper's sheep dip and labour

Maggot Oils, Foot rot, Lambing Oils and
other drinks

Putting of lambing yard, thatching, labour,
poles and other materials ...

Lining Shepherds' bars, 12s. ; repairs to
Shepherds' portable houses, £2

Cost of cartage of hurdles, troughs, crib, &c.

Cost of pumping and hauling water during
Summer

Extra to Shepherds for lambing, sheep trim-
ming, lamb money, &c.

Shepherds taking sheep to market

Extra help for 3 weeks during lambing

1 man and two horses (4 weeks) carting roots
to ewes and lambs ... ...

Shearing, £22 16s., ; assistants, £6 8s. ; pack-
ing wool, £1 10s. ; twine, £1 15s. ; loading
and delivery to station, £2 10s. ...

About 15 tons of straw used for lambing at
30s

Cracking and haulage of cake, peas, &c.,
and bags

110 Tons of best clover and hay at £8 per ton

30 Acres of vetches sown, solely for sheep ; 1
plough, 30s. ; 2 drags, 8s. ; 2 rolls, 6s. ; 1
drill, 6s. ; 2 harrows, 6s. ; seed, 2 bushels
at 35s. per bushel = £6 6s. per acre ...

12 Acres of Rye sown solely for sheep; 2
ploughs, £3; 2 drags, 8s.; 1 drill, 6s.; 2
hairows, 6s.; 1 couching, 10s.; seed, 45s.
= £6 15s. per acre ...

12 Acres of Trifolium sown solely for sheep ; 2
rafteri, 30s. ; 2 drags, 8s. ; 2 harrows, 6s. ;
chain harrow. 4s. ; 2 rolls, 6s. ; seed, £5 per
cwt. = 25s. for an acre; couching, 10s.;
sowing, 12s. or Is. an acre = £4 10s. pel-
acre

80 Acres of Aftermath at £3

120 Acres of Swedes and Turnips consumed by
this flock, the cost of growing, including
tillages and manures, also rents and rates,
at £13 per acre, £4 per acre to sheep

120 Acres of Good Eweleage, fed solely by the
sheep at 30s. an acre, to include rent and
rates ... ...

Credits.

Sheep sold

Wool sold

Skins and casualties

Valuation on Sept. 4th, 1919.
551 Breeding Ewes at 60s. .
191 Ewe Tegs at 48s. .

180 Sale Lambs at 40s. .
19 Odd Ewes at 50s. .

' 10 Rams at £5 .

£2456 10 0

99
900

9 6
5 3

70 10 0

5
1

221

3

6

12

9
15

2
39

0 0

4 0

0 0

0 0

0 0

0 0

1 0

0 0

12 0

0 0

45 0 0

20
1
6

0 0

10 0

0 0

30 0 0

34

22

27
880

9 0

10 0

10 0

0 0

189 0 0

81 0 0

54 0 0
240 0 0

480

180

1277 6 0
715 16 0

886

Manurial value of 46 tons

cake 184 0 0

ditto. 110 tons hay 220 0.0

2568 18 0

404 0 0

Summary.

Commencing valuation 2456 10 0

Expenses 3749 0 9

Receipts
Manurial Value
Ending Valuation

Add Interest on capital
Management ...

2001
... 404
... 2568

10
0
18

ooo

4974

8

6

;al 160
... 150

0
0

0
0

£1231
300

2
0

1

0

Deficit

..

£1531

2

3

25831

90

FARM Mo. 76.

County, DORSET.

Siae of Farm.— 600 acres arable, 150 acres pasture, 400

acres down.
System of Farming — Corn growing and sheep.

SHEEP No. 8.
SHEEP ACCOUNT Full T1IK YKAR KNDED

MICH. \KI.M AS, 1919.

DebiU. £ *• «'• £ •• d-

Valuation Michaelmas, 1918.
600 breeding Dorset Down ewe«

at £4 15s. 2850 0 0

300 Hogs at £2 10» 750 0 0

120 doz. Hurdles 97 12 0

Cribs, troughs, Ac.

3709 12 0

Kxpenses.

400 acres down land at 23s. CJ. per
acre

105 acres roots at £4 per acre
(prop, cost)

50 acres catch crops at £5 per
acre

130 acres aftermath at 15s. per
acre

80 tons hay at £8

16 tons linseed cake at £20 (one-
third of usual amount)

80 tons oats at 48s. per gr.

20 tons peas at 86s. per gr.

Labour -!•«• upp. I.

Hurdles, 50 doz. at 25s

5 Rams

Cost of dipping and dips. lamh«
twice

Marketing expenses on wool

Ointments, Ac.

General charges

Interest on capital

Management

Credits.

50 draft ewes at 88*. 6</

100 draft ewes at 80s. 6V.

34 cull ewes at 71s. 6d

20 cull ewes (2 tooth) at 78s. ...

100 lambs at 49s. 6d

150 Inmbs in hand ...

60 draft ewes at 90»

10 ewes at 90s

2,800 Ibs. wool at 4*. 2</. per II..
Skins

470 0 0

420 0 0

250 0 0

87 10 0

640 0 0

320 0 0

192 0 0

86 0 0

581 0 0

62 12 0

96 1 6

800

250

:, 0 0

10 0 0

250 0 0

200 0 0

221 IT. (I

Hi.' 10 0

124 14 0

78 0 0

•247 10 0

320 0 D

270 0 0

45 0 0

583 6 8

500

3680 8 6

Valuation — Michaelmas, 1919

About 100 under average,
amongst ewes.

Number of lambs, 596.
Few deaths
Manurial value.

From roots and catch crops, already allowed
for.

16 tons linseed cake at 1*. M. cost
100 grs. peas and oats at Is. •">'/. cost
80 tons hay at Is. 6W. cost

£ s. il.
64 0 0
12 0
106 13 4

£226 5 4

Summary. £ s. (/. £ ». d.

Val. Mich., 1918 3709 12 0 Sales 2207 1.1 s

Expenses .. MW 8 6 Mammal value 220 5 4

Val. Mich.. 1!H!) 370! » 12 0
DEFICIT 1150 7. 6

£7390 0 6

*App. I. — Cost of Labour : thus —

(A hilly farm and difficult to work.)
2 Shepherds and boy ............

Hacking roots at It. per acre ...

Lambing yard ...... ...... ...

Lambing, 3 men, 3 weeks ... ... ...

Horse labour — hauling roots, straw, Ac. ...

Rearing lambs and lambing money ......

Castrating ...............

Trimming feet— overtime ... ... ...

Washing ..................

Shearing ..................

Fairs and sales ...............

Dipping ..................

Cracking corn and mixing, <Vc. ... ...

Hauling corn ... ... ... ... ...

Home labour — removing hurdles, cribs,
troughs, Ac., hauling water, hay, straw,

"

C ::«>() 0 6

FAHM No. 77.

County, ESSEX.

Size, of farm— 160 Acres arable.

59 ,, pasture.
System of farming— Cropping on fine course and dairying.

MIJ.K No. 8.
COST OF PRODUCTION OF MILK.

JViio.i Summer. May to September < inclusive), 1918.
Average number of Cows (including heii.-i-i in herd

2297 15 8
£3709 12 0

£ s. </.

334 0 0

1 10 0

20 0 0

40 0 0

12 0 0

1 10 0

200

' 4 0

IS 0 0

1 0 0

9 '

4 10 0

101) 0 0
£581 6 0

during period, .

- of Cows in milk during period. !K>.

No.

Capital out la v.

Vibe per head,

V::lue of plant : —

1 Oil Engine
('half -cutter (new)
Root Cutters
Churns, Refrigerators,
Delivery Van
Harness

£35. Total

s. /.
0 0

in

23

5

12

I.-,

.Milk Cob -'<>

0
0

II
II
II
'I
II

120 0 0

.-. o o

Foods.

Cows consumed May 1st to Sept.
30th.

25 tons mangels at 30s.
4 qrs. beans at 90s. ...
Brewers' Grains, 100 bushels

weekly at 9ti

Cartage do

Cake purchased

4 tons hay, chopped, at £5. 2 tons

oat straw, chopped, at £3
21 acres green maize at £8
Grazing. 42 acres pasture at

£3 10s

Aftermath and young clovers,
20 acres ...

Total foods
Labour — 3 cowmen.
W. Ratcliff at 38s., 22 weeks ...
Bonus

M. Moles at 38s., 22 weeks
A. Griggs at 35s., do.

:(7 10

18 0

-_' lo

Hi ii

:;.< I i

20

I'd

n

147 0 0

17 lo d

41 16

I ii;

46 12 0

Ii. 12 0
•13 18 0

137 2 0
Deduct Griggs' part time on farm 20 0 0

Depreciation and Loss on Cows during above

period (22 weeks)

(This is considered a fair approximate

amount, as the number of cows, 31, is taken
as an average throughout, and during the
year I find '_' cows were lost which recently
'cost C37 Ills, and £39.)

General Expenses.

1 Proportion of rent and rates

on 2 sets buildings ...

2 Insurance live stock and

19 10 0

4 10 0

-I n n

50
50

premises

3 Vet. attendance, cows only ...

4 Shoeing smith, cob

5 Paraffin oil and for engines.

7s. (x/. weekly

6 Coal, | ton

7 Keep, bull, 22 weeks at 10s. ... 11 0 0

8 Depreciation and repairs a/c

to plant and utensils, viz.,
engines and cutters, de-
livery van and carts, cob,
harness, Ac., at 10 per cent.
per annum on £120 value 5 10 0

Delivery.

To town dairy, 21 milos, tw ice
daily, man and horse at 6s. 6<f.

per day, 22 weeks

(This man, A Totman, receives

33s. 6d. weekly.)
Interest on capital invested.

:il DOWI at f:<r, I See dtails ... L,08fl
Plant / above ... 120

n
n

Inten-t on £1.205 at 5 ^>er cent.
per annum (22 weeks)

II O

398

117 2 0

54 18

.VI 1

Carried forward

91

Farm Ho. 77 — continued.
COST OF PRODUCTION OF MILK— continued.

Brought forward £ 695 15 3

Management.

Allowance — as the farmer per-
sonally assists in milking and
tending cows 3 or 4 hours every
day, it is fair to charge for this
and management at the rate
of 25s. weekly, 22 weeks ... 27 10 0

General expenses — continued.

Brought forward 1186 5 3

Delivery to town dairy, 2J miles

once daily at 3s. 6d. per day ... 36 15 0

Interest on capital invested.

34 cows at £35 1,190 0 0

' Plant • ... 120 0 0

723 5 3

Credits.

9 calves, sold at 50s 22 10 0

Manurial value, purchased food 400

26 10 0
Net cost £696 15 3

Total yield of milk sold during above period, mostly whole-
sale, 6,929 gallons. Cost per gallon, 2s.

NOTE. — In this district the supply of natural food was ex-
ceptionally good during the whole period covered
by this enquiry; the summer being unusually
favourable for grass and all green crops ; but the
summer prices of milk were fixed so low that it
was impossible to make a profit.

.Milk sales book and labour statements available if
required.

Period— Winter, October to April (inclusive), 1918-19.

Average number of Cows ("including heifers) in herd
during period, 34.

Number of Cows in milk during period, 28.

Capital outlay.

V;ilue per Bead, £3o.

Total

£ j. d. £ s. J.
1,190 0 0

Viilue of plant : —

Oil Engine

Chaff-cutter (new)

Root (.'utters

Churns, Refrigerators, &c.

Delivery Van

Harness

Milk Cob

40
23
5
12
15
5
20

ooooooo

ooooooo

I

2

0 0

£1,310

1) 0

li .IN as grown on Farm and used for winter

180 0 0

48 0 0
75 0 0
192 0 0

—
9 acres Mangels, 16 tons to acre

at "JOS .............

4 acres Swedes, 8 tons to acre at
30s .............

5 acres Kohlrabi, 10 tons to acre
at 30s .............

16 aori") White Turnips, 12 tons
to acre at 20s. ... ......

Cake purchased and used Oct. to
April ... ... ......

98 bushels brewers' grains weekly
at lid .............

Cartage do.

10 tons hay (chaffed) at £7 10s.
in ,, oat straw (chaffed) at 30».
Grazing, 24 acres at £1 ...
Labour — October 1st to April 30th,
191!) ...............

Depreciation and loss on cows

tinting above period
General Expenses.

1 Proportion of rent and rates

on 2 sets premises ......

2 Insurance, live stock and

prem ......

3 Vet. attendance, cows only ...

4 Shoeing smith, cob

I 6 Paraffin and oil, engines and
li^ht at 8». weekly ...

>', Coal, 1 ton .........

7 Keep, bull, 30 weeks at 10*. ...
I 8 Depreciation and repairs to
plant and utensils, viz.,
engines and cutters, de-
livery van and carts, cob,
harness, Ac., 10 per cent.
per annum on £120 value...

495 0 0

58 17 0

123 15 0

22 10 0

75 0 0

15 0 0

24 0 0

200 16 3

92 0 0

28 0 0

620
800
1 10 0

12 0 0

250

15 0 0

6 10 0

£1,310
Interest on £1,310 at 5 per cent.

per annum, 30 weeks ...
Management.

Allowance — as the farmer per-
sonally assists during the
whole of winter months 4 or 5
hours daily, milking and tend-
ing cows, it is fair to charge for
this and management at rate
of 30s. weekly

Credits.

15 calves weaned or sold at 50s.
No charge for litter.

0 0

37 15 0

45 0 0

£1,305 15 3

37 10 0

£1,268 5 3

79 7 0
Carried forward £1186 5 3

Total yield of milk sold during 1 Cost per gallon
above period, mostly wholesale, j Less maiiurial
ll,974i gallons ......... | value

1

Net cost per
gallon ... 2 OJ

NOTE. — In this district we had the best crop of ronii and
winter keep that we have had for about 10 years,
with present-day expenses it cannot be done at
anything like above prices ; a business that en-
tails working 7 days a week and commencing at
4.30 in the morning surely should be remunerative
to all concerned.

Milk sales book and labour statements availabl'i if
required.

Special Statement of costs of Milk production for 7 days,
August llth to 17th inclusive.

£ s. d.
Mangolds, 1918 crop, as recently bought at 38s.

per ton, 3 tons weekly at 38s. ... ... ... 5 14 0

Brewers' Grains, 150 bush, weekly at lid. ... 6 17 6

Cartage do 15 0

Green Clover, second crop, as cut from field and

fed in stalls, if acre weekly ... ... ... 500

Chaff, as fed with grains, i.e.,

I ton oat straw chaff £200

j ton hay do 500

No cajce or meal used.

Grazing. — Nothing charged, as owing to severe
drought all meadows here are absolutely bare,
and only stall feed obtainable.

Labour.

W. Ratcliff

D. Ratcliff

M. Moles

Griggs (part)

Self

700

£2
2
2
1

0 lo

8 10 0
Delivery to town twice dailv, man and horse at

7s. ".. 290

Keep of bull 0 10 0

Proportion of rent and rates of buildings,

l/52nd part of annual charge ... ... ... 0 17 6

Depreciation and loss on cows, l/52nd part of

annual charge ... ... ... ... ... 1 10 0

Depreciation on machinery, oil engine, carts,

&c. ; insurance live stock and premises; Vet.

(cows only) ; shoeing smith ; paraffin for engine,

&c.j incidental expenses and interest on

capital, l/52nd part of annual charges

Credits.

Milk sold, whclsale, 348i galls, at Is. 8<l.

36 galls, sold by retail at 2s. 2<?

1 calf sold

250
£41 8 0

29 0 10
3 18 0
1 19 0

£34 17 10
Total Milk for 7 days .... ... 384.J gallons.

Yield of milk per cow per day ... 2J ,,
Average cost of milk per gallon 2s. Ifd.

Number of cows included in statement —

(a) Number in milk ... ... ... 26

(b) Number dry ... ... ... 4

Total number

30

25831

0 2

FARM Mo. 78.

County, CHESHIRE.

MILK No. 9

COST OF PltolM i I IMN iif \III.K
for Year 1st May, 1918, to 30th April, 1919.

Number of cows in herd ... -I
Average number in milk ... 20

First Period.— 1st May, 1918, to 30th October, 1918.

Details. Total

£ *. ./. £

Grazing. 30 acres at £2 per acre ... 60 0 0
Slag Dressing at 4 cwt. per acre at

3*. 6d. per cwt. 21 0 0

Labour.

Sowing. 3 days at 6*. per day ... 0 18 0
Harrowing. 2 days at 14*. per

day 180

Rolling. 3 days at 15*. per day . . . '2 '1 0
Fencing, draining and ditching.
2 men 9 days, at <i.i . per day . . .
Nails, staples and rails ... ... 0 17 6

Milking. S hours per day at 8d.
PIT hour 5*. l>/. per day for 154

davs 51 7 0

63 0 6
Aftermath. 30 acres at I.Yv 22 In ')

Purchased Foods

4 tons 18 cwt. wheat offals at £15

per ion 7:1 10 0

2 tons 10 cwt. cotton cake at

£21 per ton 44 2 0

1 ton 10 cwt. dairy meal at

£17 10*. per ton ... 26 5 0

U.t 17 0
Depreciation and Losses.

Losses due to abortion and deaths.

10 per cent, on capital ... ... 48 0 0

Depreciation on value of cows

during period at £f> 5*. per head 126 0 0

174 0 0

General Kxpenses.

Repair and Renewal of churns and
dairy utfiisils. 10 per cent, on

£100 500

Coal 090

Water charge 1 10 0

Insuianco nn stock 1 10 0

890
Delivery. Estimated at Jrf. per

gallon 16 0 6

Interest on Capital.

5 per cent, on average value of 24
at £40 each (6 months)

Management. 25*. per week for 26
weeks

Credit.

16 calves at 31*. each

No deduction for manure.

24 0 0

32 10 0

£564 7 0

24 16 0

Total cost £539 11 0

Total milk yield. 7,092 gallons.
Cost per gallon, 1*. 5<i.

Second Period.— 1st November, 1918, to 30th April, 1919.

Number of cows in herd ... 24
Number n! rows in milk .. 20

Details. Total.
£ «. d. £ *. <l
Foods.

Fodder, 1 ton 10 cwt. hay per cow,
24 cows : Total 36 tons at £7 15*.
per ton 279 0 0

1 ton straw per head at £2 per ton 48 0 0
3 tons 2 cwts dairy meal at £19

per ton 58 18 0

2 tons6cwU cotton cake at £21... 48 6 0

3 tons 5 cwto. linseed cake at

£20 10*. per ton Ofi 12 6

3 ton 1 cwt. wheat thirds at £15

per ton 45 15 0

546 11 6
Labour.
Cowman's wages, 1*. per row per

week ... ... 31 4 0

Milking, 6 hours per day at 8d.

Farm Mo. 78 — ront

£ 5. d. £ f. d.

614 3 6

per hour 36 8 0

07 12 0

Carried forward £614 :f <>

48 0 0

Brought forward
Depreciation and losses.

Losses due to abortion and deaths.
10 per cent, on value of herd ...

General r xpenscu.

Rates on buildings ......... ;i I) 0

Repair and renewal of churns and
dairy utensils, refrigerator ami

sundries. 10 per rent, on £100 500

Coal ............... 10 ii

Water charge ......... 200

Oil for lighting ......... 12 0

Brushes and tools ... ... ... 10 0

Insurance on live stock ... ... 1 10 0

Medicines for stock ...... 1 10 0

Delivery.

estimated at 1*. -'</. per gallon ...

Interest on capital.
•"> per (ent. on average value of L'l
tows at £40 each ... ... ...

Management.
•_'•">.«. per week for 26 week- ...

Credit.

Take on appreciation in average
value of stock during period at
£5 5s. per head ...

Ifi calves at 31*. each

L.VH 7 (I

Total yield of milk. -1.200 gallons.
». 'I

Cost per gallon 2 !>

/.is.-, mammal value ... 't (no charge for litter).

Net cost per gallon ... 2 6

Annual yield per con-, KIX gallons.

FARM Mo. 79.

I'niinty, CHESHIRE

Size of Farm: 195 acres arable. 60 acres pasture.
Soil : Light medium

System of Farming: Mixed. Rotation: Roots, wheat,
••lover (2 or 3 years), oats. Milk production.

Previous crops: 19 acres potatoes. '(> acres turnips. 1)
acres mangels.

WHEAT No. 42.

COST OK I'KOIHVTIUN OK '.'I ACHKS \VIIK.\T.
1918 CHOP.

1-i

8

u i

17 i;

L'l

0 (I

Total

32

10 0

. £742

•> , 1

120 0
24 16

0

i .-.i i

1 1 ; d

Rent

£

48

*.

0

d.

0

Local Rates

1

II

II

.Manures: 15 tons dung per acre on potatoes,
£9 10*. per acre. Charge £5 10*. to potatoes.
£3 to wheat and £1 to clover ...
Proportion clearing costs from potatoes
Seed. 20 sacks at 47.f. per sack
Cultivations. £ t. <l.
Ploughing at 25*. per acre ... ... :to i> d
Harrowing, 21 days ... .. .', '
Sowing, 2 men and 4 horses, :\ davs 7 1'.' n
Harrowing. 1 horse and man. :i da \ s L> 1 1 II
Rolling. do. do -2 !•> 0
Weeding, 0 men, '2 days .., .. I )•; ()

Harvesting.
Cutting, at 15*. per acre- ... ... 18 0 0
Setting up, (i men, .'! days 7 4 (1
Carting, 3 one-horse carts, 2
reachers, 1 extra loader, 3 men,

n

18
47

.VI

0
0

II
10

1

1

Ii

stacking, 2 days ...

. ,

8

14

')

Thatching and materials

6

0

n

M

18

0

1 hreshing.

Thresher at £6 11*. per day

, 3

days

19

13

0

H men at 9s. per day.

do

10

Ll

0

30

9

<••

C'irting to station .

ii

II

i

Use of Machinery and Implements

20

0

i

(.cncral Kxpcnses, including

fencing,

di tching,

1")

0

i ,

L8

8

t

24

0

i

Total Cost

£391

10

i

Cost per acre £16 6

Actual Yield, 192 socks, or 4 <|rs. per acre. Grain,
and 1| tons Straw.

93

Farm No. 79 — continwd.
MILK No. 10.
Farm : 255 acres of medium soil.

COST OF PRODUCTION OF MILK.
Summer period, May 1st to September 30th, 1918.

Average Number of Cows in period ... 30.
Milk ... 28.

£ s. d.
Average value per head, £45 1,350 0 0

Rations, per cow, per day:
May 1st to 15th :
40 Ibs. mangolds, 10 Ibs hay, 3 Ibs, ground
oats, 2 Ibs. linseed cake, 2 Ibs. cotton
cake.

Winter period October 1st, 1918, to April 30th, 1919.

Average No. of Cows in period ... 30.
„ ,, „ milk ... 28.
£ s. d.
Average value per head, £45 1,350 0 0
Rations, per cow, per day :
40 Ibs. roots, turnips and potatoes.
20 Ibs. hay, 5 Ibs. straw, 4 Ibs. cake.
2 Ibs. beau or maize meal, 3 Ibs. oats and
2 Ibs. sharps.
Food. Home grown.
54 tons 5 cwts. hay at £7 per ton ... 379 15 0
13 tons 10 cwt. straw at 72s. 6d. per ton 48 18 9
1121 tons roots at 30s. per ton ... ... 168 15 0
450 bushels oats at 7s. per bushel 157 10 0
Food purchased. Cake, bean and maize
meal, sharps and bran (as per bills) ... 365 5 0
Labour.
Cowman at £2" per week — 30 weeks ... 60 0 0
Assistant, half-time — 30 weeks ... ... 15 0 0
5 extra men milking — 2 hours per day at
9rf. per hour . 78 15 0

May 16th to August 31st :
2lbs. linseed cake, 2 Ibs. cotton cake and
pasture.

August 1st to 31st :
6 Ibs. small potatoes and pasture

Depreciation. £ s. d.
3 cows and 11 heifers bought 641 10 0
3 home-bred heifers ... ... 120 0 0
5 heifers brought forward
from previous half-year ... 200 0 0

September 1st to 30th:
3 Ibs. linseed cake, 3 Ibs. cotton sake, 6
Ibs. small potatoes and pasture.

£1,061 10 0
16 cows and 6 heifers sold
realising ... ... ... 923 4 2
37 15 10

Foods.
35 acres of pasture, rent and rates ... 73 0 0
34 acres of 2nd crop of clover, grazed ... 08 0 0
Home grown food —mangolds, hay and
potatoes ... ... ... 39 10 0

General Expenses.
Rent and rates on buildings ... ... 5 10 0
Coal and oil, white washing shippon twice 2 10 0
Veterinary Surgeon and medicines ... 450

Purchased foods — linseed and cotton cake,

Keep of bull 500

8 tons . 172 0 0

Labour.
1 cowman at £2 per week — | of his time ... 33 0 0
5 extra men milking, 2 hours per day at
9d. per hour ... ... ... ... 57 0 0

\d. per gallon charged for collecting ... 22 15 2
Interest on capital.
£1,400 at 5 per cent, per annum ... ... 35 0 0
Management.

Depreciation.

Marketing expenses, etc. ...
Cost of town's water for the year 600

£ s. <1. £ s. d.
13 cows and heifers

£2,763 7 3

bought, costing ... 570 15 0
8 sold (including 1
found dead) ... 233 17 6
5 heifers valued at

Credit — Manurial value.
200 tons at 8s. per ton ... £80
5 calves sold at 30s. each ... £7 10s. 87 10 0

£40 each ... ... 200 0 0

A5W 17 K

£2,675 17 3

- .... 1 4*> 17 ft

April 30th 1919 Estimated value of 30

•<1 Expenses.

cows at £45 per head 1,360 0 0

• • of rent and rates on buildings ... o 10 0
• "M and i.il 10. 0

Total ... £1,325 17 3

mary expenses and medicines ... 250
Upkeep of implements and utensils ... 10 0
Insurance ... 12 6

Cost per gallon is 2s. 4Jrf.
Total vield of Milk.

K.-II of bull at 10«. per week 11 0 0

Delivery.
id. per gallon charged on milk sold as this
is collected at the premises
7,911 galls, at !</. per gall 10 9 7
[lib-rest on capital — £1,400 at 5 per cent.

10,382 galls, sold wholesale at control
prices ••• 1,070 11
640 ,, sold to workmen and used
in house
210 ,, used for calf rearing

per annum .. ... ... ... 35 0 0

Management, including rail exs., marketing,

11,232 galls. £1,155 11 0

etc 10 0 0

Share of cost of lime applied to pasture —
39i tons in 1916 at 20s. 6d. per ton... 14 10 0

gallons.

Chitting hedges and thistles ... ... ... 1 15 0

2,033 9 7
Credit nuimiriiil value^-J of cost of
rake .: 28 13 4

FARM No. 80.

County. BERKS.

1 calves sold at £2 each ... 800
ifl n A

Size of Farm — 120 acres arable. 205 acres pasture.

System of Farming,— Cropping and Dairying.

£1,996 16 3
September 30th. Estimated value of 30 cows
i £45 ner head ... 1,350 0 0

MILK No. 11.
COST OF PRODUCTION OF MILK.

Net Cost ... £646 16 3

First Period— May 1st to September 30th, 19W
Average number of cows in milk ... 65

Ltal quantity of milk sold and used :
7 ''1 1 galls, sold at controlled prices
(.-,' to w.orkmen and used 111
house' at li. M. per gall. ... 30 16 0

„ ,, dry ... 11

Total number of cows ... 76
£ s. </. £ s. d.
Foods. Purchased including cart-
ing 263 9 8

Total ... £488 17 8
Cost of milk per gallon If. 6R

,, Home grown green crop
(maize) 20 0 0
Grazing. 85 acres pasture ... 133 10 0
Aftermath 28 15 0

A.IK 1 A Q

1 KUMAR**.— Feeding stuffs, difficult to obtain and

f|iialitv infprior— 8 cows aborted, causing the yielc
ni rni'lK to bo below average.

Carried forward £445 14 8
0 3

M83I

94

Farm QO-c.nitiinuJ.
COST OK 1'KOIMi II"N (II \11I.K ,.,.ifi«.m/.

Brought forward £

L ». d.
Labour 9 10

Second Period-October 1st, 1918, to April 30th, 1919.

£ t. d. £ - ,1.
Kill 11 is I'ni-i Imsed including
railing 700 17 9
Home grown roots, hav
and straw 932 12 0
Carting roots to farm.
400 tons at It. 6d. ... 50 0 0
Grazing, aftermath ... 16 0 0
1699 9 9

Depreciation on cows ... ... 131 3 5
"lieiieral Kxpenses.
Hent and rates on buildings ... 30 I
Coal, petrol and paraffin ... 14 0 0
Vi-ti-riiiiirv expenses and inedi-

cill.-x 10 0 0

1 ili, mi 360 0 2

Depreciation.
Fpkeep utensils including milk-
ing machine ... ... ... 29 16
Insurance 500

K,.-p of 3 bulls 33 0 0
. ,.. mi ie o

Depreciation on cows — see below 177 72

General expenses.
Rent and rates on buildings ... 42 0 0
Coal, petrol and paraffin ... 22 10
Vetrrinary medicine ... ... 14 0 0
Depreciation and upkeep,
utensils 47 10
Insurance ... ... ... 700
Keep of bulls (8) 45 15 0
17- 1 "> 0

Delivery. Upkeep horse and tart . '21 0 0
Interest on capital 5 per cent, per
:' n mi in — sec Mow
Management at £3 per week

1030 14 4
Credits to be deducted.
Calves— 28 at 50*. 70 0 0

Delivery, £1 per week upkeep
horse and cart
Interest on capital at 5 per cent.
per annum — see below ...
Management at £3 per week

£2654 1

£960 14 4

Total yield of milk 21,223 gallons.
Cost per gallon lOjrf.

FOODS— May 1st to September 30th.

Purchased. 10 tons dairy cakes and meal ... -<>1 0 8
Carting from station at 3*. 6d. per ton

Credits to be deducted, 36 calves
•it 50*

£2564 19 1

LL'(i3 9 8

Average number of cows in milk ... 64
„ dry ... 14

Total cows ... 78

Total yield of milk 22,969 gallons 5 pints.
Cost per gall. 2s. 2|d.
Less manurial value 2d.
Net cost per gall. '2s. OJ<i.

FOODS— October to April.

Purchased Foods.
28 tons cakes and meals, including carting •">!!> 7
8 tons topps and bran, including carting ... 123
22 qrs. oats and barley, including carting ... 6!'

Home Grown Maize . ••• £20 0 0

Pasture. 85 acres. Share rent and rates
Harrowing and rolling at 5s. ... ... ... 21 5 0
Thistle cutting Is 6d 680

Carting liouidT mnuure ... ... ... ... 600

Fencing Ac ... ... ... ... ••• 14 17 6

£133 10 0

Aftermath at 10*. per acre £28 15 0

Labour. May to September, 1918.
£ s. it.
3 men at £1 12s. n./. for 14 weeks ... 68 5 0
3 £1 14s. Od. „ 7 „ ... 35 14 0
1 £1 10s. 6d. „ 14 „ ... 21 7 0
1 tl 11s. Od. „ 7 „ ... 10 17 0
1 boy at £1 5s. Od. „ 21 „ ... 26 6 0
1 19s. Od. for 21 weeks 19 19 0
1 8s. Od. for 18 weeks 740
1 10J. Od. for 3 weeks 1 10 0

£700 17 1

Home Grown Produce.
400 tons mangels at £1 400 o (

191 1 0
4 cottages at £7 per year each... ... ... 11 13 4
7 men and boys 1 pint milk each per day,
129 galls 1*' 11'' . 8 17 6

Hay, £7 per ton. Straw £3 10*. per ton 53212 i

£932 12 M
Aftermath at 5.i. per acre £16 0 <

Labour — October to April.

:i men at 35«., 22 weeks. 115 10 -
:» men at 38s., 9 weeks
man at 33s. 22 weeks '•'•<• <>
36s. it 16 4
26s. 4
31s. 9 13 19
:t:i.v. 9 H 17
35s. » 15 15
lio\ at 23s. 5 5 16
26s. 17 22 2
29s. 9 U 1
11s. 6 2 15
1 14s. 17 11 18
1 16*. 9 7 1

331 12^

4 cottages at £7 per year each . 16 6
7 men and Imvs. 1 pinl milk eaeli per day, 190
gallons at Si .'W ... ... ... ... '2\ 7

211 11 10
Allowance time spent at other work, at If.
l>ci mail per day on 7 men ... ... ... 44 2 0

£167 9 10

Depreciation. May to September.
£ *. 5. L t. d.
May 1. 77 cows row sold ... 37 6 7
on hand, £45 3465 00 .. .100
June 2H. 1 cow .. ... 44 0 0
bought ... 57 10 0 100
... 46 0 0 .. ... 45 0 0
Aug. 6. 5 heifers ; 80 90 OOWI
in calf ... 237 00 on hand, £4.r> :«!<>0 0 0
Sept. 10, 1 cow 66 0 0 Depreciation ... 131 3 5

£3369 10 0 -.->9 10 0

£ ». d.
Interest on capital.
Average number cows in herd — 76 at £45 ... 342(1 0 0
Milking machine ... 110 0 0

:...:. ii
Allow aiici- time spent at other work, 1 boy 6*.

Kngines . . ... .•• 7.r> " 0

Farm preparing machinery ... ... ... 100 0 1
Churns and small nt.-n-ii- ... ... ... •" 0 0
Horse, cart and harness ... ... ... H) 0 0

Interest for 5 months ... £80 10*. 6d. £3865 0 0

£300 0

95

Farm No. $Q— continued.

Depreciation on Cattle. October to April.

£ s. d.
Oct. 1, 80 cows

on hand, £45 3600 0 0
1 cow bought .. 42 0 0
1919.
Jan. 11, 1 heifer

bought ... 53 0 0

Mar. 17, 1 cow

bought

6 heifers own
bred

39 18 0
3734 18 0
270 0 0

4004 18 0
10 10

Depreciation ... £177 7 2

Oct. 1, 1 cow

sold 35 4 5

Nov. 9 57 0 0

Nov. 28 31 8 7

Dec. 54 124 0 0

Dec. 28 1 34 7 7
1919.

Jan. 4 600

Feb. 8 49 3 4

Feb 15 10 0

Feb. 22 2 66 0 0

Apl. 15 1 48 16 11

Apl. 30 75 cows

on hand .. 3375 0 0

£3827 10 10

Interest on capital. October to April 30th.

Average No. of cows in herd, 78 at £45

Milking machine

2 Engines

Food preparing machinery

Churns and small utensils

Horse, cart and harness ...

5 per cent, per annum ... £197 15*. Orf.

Interest for 7 months ... £115 7s. Id. £3955

3510

110

75

100

80

80

Food

First two weeks in May.

7 st. hay per week each at £6 per

ton ............

40 Ibs. roots per cow per day at

£2 per ton .........

3 Ibs. oats per cow per day at

48*. per quarter ......

~) His. cake per cow per day at

18*. 6d. per cwt .......

Brewer*' grains, 40 loads at '><.

(9 loads per ton) ......

£ I. d.

15 15 0

15 0 0

900

17
12

6 10
0 0

30 acres at 39*. 4<l.

40 acres aftermath at 15*.

Brewers' grains on grass —

380 loads at 6*

354 quarters oats at 48*.

107 cwts. cake at 18*

nr.

2 weeks, 1 man, £4
Milkers, 140 hours at 9<7.
10 we-k.-i. 1 man, half-time
Milkers 70 hours per week at 9<f.

Depreciation and loss on cows (see
Appendix)

General expenses.

.•s on buildings, £17 per
annum, say £10 for milk cows
Upkeep of machinery, utensils,
coal, oil, <fcc.

Fire insurance ...

Workmen's insurance

•rtage to station — 5 miles.
Man, 25*. per week, horses 20*.

per week

Dterest on capital.
5 per cent, on £1,140 for 21

weeks
anagement at 30*. per week ...

59 0
30 0

114 0
85 4
96 6

40

5 5

19 0

4917

14 10
1 10
10

Total
Deduct for six calves

Total yield, 8,814 gallons.
Cost per gallon, 1*. 6Jd.

0 0

FARM Mo. 81.
County, CHKSHIKIv

• of Farm : 164 acres arable. 44 acres pasture.
System of Farming: Cropping and Dairying.

MILK No. 12.

First Period— 1st May to 30th September, 1918.
Number of cows in herd ... 30
Number of cows in milk ... 26

£ ». d.

69 1 10

0 0

195 10 0

78 2 6
93 0 0

21 5 0

47 5 0

21 10 0

31 10 0

£646 4 4

12 0 0

£634 4 4

Second period— 1st October, 1918, to 30th April, 1919.

Number of cows in milk, 26 ; dry, 4.

Foods. £ s. d. £ s. d.
Hay, 7 st. per cow per week at

£8 per ton 325 10 0

Roots, 40 Ibs. per cow per week

at £1 per ton 116 5 0

Oats, 290i cwts. at 16* 232 8 0

Brewers' grains, 620 loads at

6*. 6d 201 10 0

Cake,. 290 cwts at 18s 261 0 0

10 tons, cut straw at £2 20 0 0

Labour.

1 man, full time ... ... ... 62 0 0

1 man, half-time 31 0 0

Milkers, 3 extra at 31*. 6d. per

week 48 16 6

141 16 6
Depreciation and loss on cows (see

Appendix I) 130 19 0

General expenses.

Rates 600

Machinery and utensils, coal,

etc 20 18 0

011 for grinding, etc 7 10 0

Insurances ... ... ... 300

1,156 13 0

Cartage to station — horse 25*.,
man 20*., per week

Interest on capital.
5 per cent, on £1,140, 31 weeks

Management, at 30s. per week, 31
weeks

37 8 0

69 15 0

36 10 0

46 10 0

Total £1,619 11 6

Deduct for 10 calves at £2 20 0 0

Total cost £1,599 0 0

Milk production, 11,850 gallons.

Cost per gallon
Less manurial value

Net cost per gallon

Appendix I.

Depreciation anu loss on cows.

14 cows purchased during year
14 cows sold (1 died)

*. d.
2 8J
2

•J (i.J

£505 0 0
281 1 0

£223 19 0
Valuation same at end as at beginning of year.

WHEAT No. 43.

COST OF PRODUCTION OF WHEAT CROP-
(Men and horses at £1 per day.)
£ «. d.

1919 CROP.
Per acre.
£ *. d.
1 14 0
5 4

200
7 0
1 15 0

1

5

(1

7

0

15

0

1

10

0

7

0

3

6

3

6

3

6

2

(l

4 16 6

MM)

Kent

Rules

Manure, 1 cwt. Sulph. Amin., 3
cwts. Supers

Lime, proportion of (25 cwts.
per acre, at 27*. Gd. per ton)

Seed, 3J bushels per acre and

dressing ...
Cultivations.

Skim ploughing ...

Two harrowings ...

Two eultivatings ...

Ploughiilg

Two harrowings ...

Sowing, 1 man, 2 horses, 7 acres

Harrowing after sowing

Harrowing in spring

Rolling

Harvesting.

Opening round ... ... ... 16

Cutting, 7 acres per day, 3

horses ... ... ... ... 46

Twine 6 0

Stocking 3 0

Carting 11 0

Thatching and materials ... 7 6

1 13 6

Threshing, G acres per day, includ-
ing coals ... ... ... ... 150

Carting to station, 5 miles ... 13 0

Use of machinery and implements 12 6

General expenses ... 10 0

Interest on capital ... ... ... 12 0

Management ... ... ... 16 0

Total cost £16 18 10

Average yield o%er 5 years — 24 bushels grain, 30 cwts. straw.
NOTE. — No allowance made for manurial residues after
clover.

O 4

'..,,

FARM No. 82.
i;.un(y, LKICr>,TER.
M1I.K No. 31.
PARTICULARS OK FAKMIM. I If \.\> \t I ln\- He

COST OF Mll.K PRODUCTION from Oct. 1, l'J17,

to August !'tli. 1919.

NOTE. — This statement is vouched for by a chartered
accountant. 'I he farmer has other farms from which he
get* his living.
3U. of Farm 30 acre, arable^ J plng aocommodatioikland.

Total nnmber of cows kept 50

Average number of cows in milk ... 35

£ s. d.
Sundry payment*, carriage, artificial manure*,

repairs, etc. 552 3 •">

Rent (one vear, 10 months, 9 days), Farm A ... 365 0 0

Rates „ „ „ ... 44 9 0

Rent Kami B ... 160 8 4

Kates , „ „ ... 900

Depreciation ... ... ... ... ... 40 0 0

Seeds bought 82 16 6

Feeding stuffs bought for the period ... ... 1,415 2 8

Depreciation and loss of dairy cows (see App.) 272 0 0
Interest for period on £2,260 at 5 per cent.

(estimated value of dairy cows) ... ... 206 5 0

Wages paid for the period ... 1,164 12 6

£4,311 17 5
Deduction.

Sales of wheat, barley, calves,

etc. ... ... ... ... i-l (> 7

Foodstuffs on hand ... ... 74 15 0

799 1 7

£3,512 15 10

Total production of milk from Oct. 1st, 1917, to August 9th,

1919, 35,880 gallons.

Average cost per gallon for 1 year, 10 mouths
9 days, Is. lljj.

Appendix.
1st Oct., 1917.

£ *. d.

50 cows ... 2,250 0 0
9 heifers

brought in 405 0 0

1 heifer
brought in

36 0 0

£ i. d.

Brought forward 1,751 5 4
0. Keep of bull (included ubo\, >
7. Depreciation of machinery tutd utensils

'

10 0

1 10
1 15

£300 value
*. Repairs and renewals.
(n) Machinery ... ...

(b) Implements and utensils ...

9. Miscellaneous,
(o) Insurance of livestock for 5

months

,, buildings

,, machinery

„ men ...

(b) Coal, 5 tons at 38s. !</. ...

(e) Veterinary Surgeon and

medicine ... ... ...

(d) 4 tons raw bone applied
Jan., 1916

(e) Keep of float horse, 5 months

Credit.

Number ni calves sold daring
period, 5 at 50s .......

Profit on pigs, less marketing
expenses .........

Yield of milk for period 24,008 gallons.

,, . . per cow per day 2| ,,
Average cost per gallon of milk, 1«. 3iJ.
.Milk sold for 3 months and no charge ma
delivery except by keep of horse and labour item

Number of cows in statement:

Average number in milk ... 66
„ dry ... 4

3 cows sold ...
3 cows sold
barren
3 cows sold . . .
1 died
9th Aug., 1919
50 cows
Depreciation

£ «. d.

1!) 0 0

60 0 0
88 10 0
1 10 0

2,2.">0 0 0
272 0 0

£2,691 0 0

£2,691 0 0

J. — In the above statement, the milk is credited with
the profit or debited with the loss, as the case may be, on
produce other than milk.]

FARM Mo. 83.

' <.'inty, CHESHIRE.

Hi«e of Farm: 24 MNI arable. II* acres pasture.
Soil : Heavy.

MILK No. 14.

COST OF MILK PRODUCTION.
May 1st to September 30th, 1918.
1. Food- ir-M-luding grazing),
(o) Home Grown £ *. d. £ >. d.

(1) Fodder, green crops ...

(2) Roote

(3) Grain

(b) Purchased

(1) Fodder

Uooto

Cake, meal. etc. ... 550 1 1 0

(4) Other purchased food...

120 acres at

•J. (Erasing.
on Pastures,

28*. 6J. 17(1 ti n

(b) Aftermath, 28 acres at 10«. 1100

3. labour. (.SVr details below)
•I. Depreciation and low* on cows
6. (a) Proportion of rent of

buildings 14 0 0

(b) Proportion of rates on

buildings 314

(e) Proportion of rates on land

(120 acs.) 920

550 11 0

184 0 0
220 11 0
770 0 0

Carried forward

26 3 4
£1,751 5 4

1 0
8

1 9

n

B

•J

•J 12 8

9 11

-

6 0

n

.-, o
11 0

0
0

31 11 8 -
1,801 4 8.

12 10

0

255 0

1

267 10 0

L- !.-.:« 11 *

Total number of cows

70

Depreciation on cows ... ... 70 at £10

Loss on cows 5 per cent, per annum on value

Total ...

PARTICULARS.

Cake and meal purchased :

80 bags crushed oato 0/135 Ibs.

68 „ Indian meal 0/240 ,,

46 ,, thirds.

22 „ bran.

10 ton 7 cwt. dairy meal.
Labour.
Cowman, part time, L'_' weeks at ;ft)s.

3 workmen, 22 weeks each at 12s. (»/.

4 milk women, 22 weeks each at 8s

Dairymaid, full time, 22 weeks at 30s.
2 maid servants, milking only, '22 weeks each

at 8s

Cutting thistles, 120 acres at Is. ...
Rolling, 1 man and horse, 'JO days at £1...
Hedging and ditching, 1 man IX) weeks at

36s.

Self, milking, etc., -'2 weeks at 16». ...

£700
B70

.. £770

II
86
88

17 11'

<i 0

20 <l

l>

Hi Hi

Not being able to separate the meal used tor cattle from
i be meal used for pigs, I have credited the « hole 1.1 i he
profit made from pigs to the cost of production of milk.

Manure' is set against management, establishment
charges, and interest on capital.

COST OF Mll.K I'HOIH (THIN
October 1st, 1918, to April :iOth. ]!H!i.

• I- (excluding grazing).
(a) Home grown.

(D Fodder ... .

(2)
(3)

2) Roots
Grain

(b)

(1) Fodder

(2) Roots

i:<) Cake meal, etc.

at

2. Grazing.

(a) Pastures, 120 acr

6s. M ..........

(b) Aftermath, 28 acres at 5s.

Carried forward

£

1,

,/.

£

(.

,/.

in 1

6

0

188

0

0

BO

0

(1

HI!)

1.-,

0

I

04!)

ii

fi

SB

0

(1

,u**u

90

0

0

525

6

0

Will

i

39

0

0

\Jif\J

7

0

0

At\

Q

i

£1

t\3

,745

6

(

97

Farm No. S3— continued.

COST OF MILK PRODUCTION— continued.

£ s. d.

Brought forward £1,746 6 0
•J. Labour 208 16 0

4. Depreciation on cows — nil. *•

Loss on cows 5 per cent, per annum on
value 71 9 6

5. (a) Proportion of rent on

buildings ...

(b) Proportion of rates on
buildings

(c) Proportion of rates on land
(120 acres) ...

6. Keep of bull (included above)

7. Depreciation of machinery and utensils

£300 value •

8. Repairs and renewals.

(a) Machinery 2 10 0

(b) Implements -and utensils ... 1 17 6

9. Miscellaneous.

Veterinary Surgeon and medi-
cine 800

Coal, 5 tons at 38s. 4d. ... 9 11 8

Insurance on livestock (7

months

,, ,, buildings

,, ,, machinery ...

men .

Petrol and oil .or engine ... 12 0 0
Paraffin for shippou lamps ... 200

Keep of float horse 30 weeks... 30 0 0_

36 1 2

17 10 0

476

17 11 8

3 15 9

14 0 0
30 0 0

Credit.

40 calves at 30s CO 0 0

Profit on pigs less marketing

, expenses ... 75 0 0

Appreciation in value of cattle 700 0 0

2,148 17 7

835 0 0

Add delivery of milk to station (hired) at 3d.
per gallon

1,313 17 7
43 15 0

£1,357 12 7

Yield of milk for period 14,030 gallons.

„ „ per cow per day 1-95 gallons.
Average cost per gallon, Is. 111'/.

Average number of cows in milk ... 40
„ „ ,, dry ... 30

Total number of cows ... 70

Value October 1st, 1918, £2,450.
,, April 30th, 1919, £3,150.

PARTICULARS.

1. (a) Fodder. :.'- M< re, = 56 tons at £8, also 3 acres

wheat, 21 acres oats.

Hoots. 1 ;icn> mangolds, 25 tons at £2.

(•ruin. 21 acres oats at 6 qrn. per acre.

Lea 6 qrs. not used on April 30th.

Price, 27*. 6./. per bag of 135 Ibs.
(b) llHI IM^S Indian meal.
10 ,, crushed oats.
104 ,, thirds.
.'!7 ,, bran.
4 tons cake.
10 tons oat straw.
36 tons turnips and carting, 7 miles.

•' milk women, 18 weeks each at 8s. full-time.
12 , 4s. half-time.

Cimiii.ni :

fndrrdo.

Waggoner

s-it

14

16

5

4

8s. full-time.

4s. half-time.

8s. full-time.

9s. full-time.

weeks at 48s. full-time.

„ „ 42s. .,

„ „ 8s. milking only.

„ „ £1-

Not being able to separate the meal used for the pigs
1 1 om that used by cows, I have deducted the profit made
by pigs from the 'cost of milk production.

Manure is «et against management, establishment
charges and interest on capital.

FARM No. 84.

County, SUSSEX W.

Size of Farm. 600 acres.

MILK No. 15.

COST OF MILK PRODUCTION.
Summer period — May to September, 1918.
Foods.

5 tons 12 cwts. hay at £6
'2 acres maize.

3 Ploughings at 25s. per acre ...

3 Cultivations at 4s. 6d. per acre
5 Harrowings (heavy) at 3s. 6d.

per acre

4 Rollings at 2s. 6d. per acre ...
2 Harrowings (light) at 2s. Od.

per acre

Picking and carting couch per
acre

2 Chain harrowings at 2s. GJ.
per acre

Drilling seed, 2 men and boy at
3s. per acre

1 Harrowing in seed at 2s. per
acre

1 Rolling in seed at 2s. 6d. per
acre

3 Horse hoeings (man and boy)
at 7s. per acre

3 times hand hoeing (man and
boy) at 7s. per acre

Charged half to cows ...

4 Horses, man and boys carting
dung to mix

Filling same

5 Horses, man and 2 boys draw-
ing out dung from mix to field

Filling aud spreading same

6 cwt. manure at Vs. 6d.
Sowing manure at 3d. per cwt.
Carting manure from rail to

farm

Carting manure from store to

field

Rent

Rates aud taxes

-'. bush, maize for sowing at

per acre ...

3 Acres Cabbage.

Same cultivations as for maize
(i only)

Dung, manures, rent, rates aud

labour, same as above
Plants and planting same

per acre

2 Acres Trifoliuiu.

1 Ploughing at 25s.
1 Cultivation at 4s. 6c/.
3 Harrows at 3s. 6d. ...
3 Rollings at 2s. 6d. ...
1 Harrowing (light) at 2s.

per acre . . .

Rent (half year)

Manure, 6 cwt. at 7s. 6d.
Sowing 6 cwt. manure at 3d. per
cwt.

Carting 6 cwt. manure

Seed J bush, at 75s

Rolling in spring at 2s. 6d.
Rates (half year)

Carried forward

£ s. d.

3 15 0

13 6

17 6

10 0

4 0
15 0

5 0
3 0
2 0

a 6

1 1 0

2 10 0

120

8 0

1 6 6

10 0

250

1 6

1 0

1 0

1 10 0

6 0

200

9 11 0

16 7 9

7 11 0
440

11 15 0

150

4 6

10 6

7 6

2 0

296

15 0
250

1 2

2 0
1 17 6

2 6
1 6

550

£ s. d.
33 12 0

10 18 6

19 2 0

16 7 9

35

4 19 0

10 10 0
£130 14 3

98

Farm No. 84— ftmiimifJ.

I .. </. £ *. d.
Hi ought forward 130 11 M

2 Acre* Vetches.
Cultivations MIIIIO as for Tri-

foliuin I p.T acre) - •' (i
Manures, *c., same as for Tri-
folium (per acre) 550 10 10 0
Carting all above, 99 days at

5» ... .11") 0

FARM No. 85.

*•„„„/!/, noiiM-.i.

.11 Kami: 11 acres arable. 153 acres pasture.
System of Farming: Dairying.

MILK No. 16.
COST OF PRODUCTION
During Summer — May to September, indiiMve, 1918.

Average number of cows (including heifers) in herd
during period, 42.
Average value of cows (including heifers) in herd during
period, £35
£ s. d. £ i. d.
Foods.
M ,ugeb 20 0 0

t Jn

Mmy 1st to 15th— Cake fed 41b.
per head
Aug. 1st to Sept 30th— Cake fed
I'lli per head
Total IJ cwt. per cow for 46
cows =4 tons 4 cwts. at £18

Grazing.

81 acres at £3 per acre (J rent
only) 189 0 0

Cabbage In 0 0

Cake (under, cotton), palm
kernel meal 66 5 0
Pasture and aftermath on 90
acres at 465. Crf. per acre ... 209 5 0
12 acres keep purchased to sup-
plement own supply ... ... 95 10 0
am n n

Rates . ... 990

2 Rollings at 5». 21 0 0
2 Chain harrowings at 5*. ... 21
Ditching and fencing ... ... 700
Weeding (thistle cutting) at 1*. 440
Milking up gate:i and roads
(chalk) 2 16 0
Slagging 28 acres at 6 cwt. per
acre, 8 tons 8 cwts. at £4 per
ton 33 12 0

Labour.
2 men at 30s. each per week ... 66 0 0
1 woman at Is. 6rf. per day ... 11 9 6
1 bov at 15j. per week 16 10 0
m 11 fi

Depreciation.

Value of cows 2,7:i(j (1 0
5 cows purchased ... ... '2'.K 10 <>
5 cows sold ... ... ... 178 7 ',
Depreciation

General expenses.
Rent of buildings 12 0 0
Rates '.i 1 5i

Carting ditto 2 16 0
Sowing ditto. 2 17 0
66 acres aftermath at It. 6d. ... 21 0 0
General expenses ... ... 500
QIQ 14 o

Labour : 4 men for 22 weeks at
31* 136 8 0

Petrol, lubricating oil, and coal 6 12 6
Veteriniiry and medicines ... 1 10 0
Keep of bull 13 1 " •
Insurances ... ... ... •"> 2 0
Depreciation in machinery and
utensils •'! 4 0

Depreciation.

16 cows sold at £30 each (per
year) 480 0 0

3 cows total loss (per year)
19 cows bought at £50 ... 950 0 0

ri 1 1 ci

'Delivery
153 days at 10s. per day (two
journeys, in all 16 miles, 1J
horses' labour required) ... 76 10 0 *

Interest on capital ... ... ... • • • ... 50 0 0

Total lo« for 1 year 470 0 0
Take o/12ths of £470 for the
period 195 10 0

General Expenses.

Veterinary 10 0 0
Whitewashing and fuel 11 15 0
Fire insurance ... ... ... 1 15 0
Depreciation on machinery ... 700
Repairs on machinery ... ... 700
Depreciation and extra expense
on bull 10 0 0

Management ... ... ... ... ... 33 0 0

825 13 71
lew 10 calves at 48s. each 24 0 0

Net cost £801 13 7*

Proportion rent of buildings ...
Proportion rates 1 10 0

"i7 IP. fl

*Same quantity of milk would have IHHMI fetched by
factory's tractor for £57 17s. 11</. plus sending milk from
yards to meet tractor on main road.

Total quantity of milk produced = 13,895 gallons;
i.i ., '2 gallons 11 pints (213 Ibs.) per cow per day.

(Milk is recorded by the Yeovil Recording Society).
Net cost per gallon. l.«. '2<l.

NOTE. — The extra food, given generally during shortage
of grass, was chaff (straw and hay), pulned nangw, of which
I had a fair supply, palm kernel meal, a little bran when
procurable. These carried me over fairly well till the grass
came.

During Winter— October to April, 1918-19.

£ s. d. £ i. d.
Foods.
Grazing, chiefly October ... 17 10 0
Purchased cakes and meals ... 235 11 8
Home-grown corn ... ... 70 0 0
Hay (£8), cut straw (largely
purchased) (£5) 514 0 0
Swedes at 30*., mangolds at 20s.
per ton 250 0 0

Delivery.

Keep of horse, shoeing, repairs
to harness and cart ... ... 26 2 8

Interest on £2,750 at 5 per cent,
for 5/12ths year 67 5 10

Management (including market-
ing expenses) ... ... ... 120 0 0
Kxpensei mi cow H bought and
sold (rail, tolls, drovers) ... 25 0 0

£1,184 0 9
(Wit, 20 calves at £2 each=£40

Total milk produced, 11,760 gallons, 56 cows in dairy.
Average value, £40 each.

Cost per gallon 2«.
Leu mammal value ... !'•/.

Net cost per gallon 1*. IQd.

NOTK. — The above is put forward as an example of inten-
sive milk production on land which is not suitable for
grazing.

l,Uo/ 1 8
Labour 145 16 1

Depreciation and loss on cown ... 96 0 0

Carried forward 1,328 16 9

99

Farm No. 85---

Brought forward
General expenses.
Rent and rates on buildings
Petrol, oils and coal
Veterinary expenses
Insurances
Use of machinery and utensils...
Repairs

tmtinuod.
£ s. d. £ s.
1,328 16

31 0 0
7 18 0
3 19 0
800
7 15 0
5 17 3

d.
9

Keep of bull ...

16 10 4
fln 10

T

Delivery

25 17

0

Interest en capilal ...
Management

70 0
45 0

0
0

Less 22 calves

£1,550 13
52 0

4
0

£1,498 13

4

Total milk production =

10,927 gallons.

Average yield per cow per annum about 620 gallons

s. d.
Cost per gallon ... ... ... 2 9

Deduct manurial value ... ... 2i

Net cost per gallon

2 6i

NOTE. — During October to January about 45 Ibs. swedes
per head per day. February to April, about 60 Ibs. mangels,
4 Ibs. hay per day during October, 12 Ibs. during November
to April, 10 Ibs. chaffed straw from November to April.
Cake, chiefly cotton cake and palm nut cake, fed according
to milk yield, 2 to 8 Ibs. per head per day.

FARM No. 86.

County, GLOUCESTER.

Size of Farms : 150 acres arable. 365 acres pasture.
S \stem of Farming: Cropping and dairying.

MILK No. 17.

STATEMENT OF THE COST OF MILK PRODUCTION
From May 1st to September 30th, 1918.

Foods.

Hay during part of May, August
and September, say 10 Ibs. per
cow per day for 8 weeks, 13}
tons at £5 5s. ...

Cabbage, 2 loads per day for
6 weeks (about 1 acre)

Artificial purchased foods, 4 Ibs.
PIT cow per day — Mav 1st to
7th. 13} cwts. at £15, plus
cartage, say £15 10s. ton

Grazing : rent of 72 acres of
pasture at 30*.

Chain harrowing, twice, at 2s. ...

Hedging and ditching, 25 chains
at 6s

Part of repairs to gates, £4 10s.,
and fences, £5 -10s

20 acres manured, 10 loads at 4s.
(say halO

15 acres slagged, 5 cwts. at 72s.
(say half)

Thistle cutting (say 6d. per acre)

Aftermath : the feed of 80 acres
at 7s. 6rf.

Labour.

Cowman, 22 weeks at 37s.,

£40 14s ; under cowman at

30*. (say J time), £24 15s . .

3 milkers (say half-time at 30s.)

£49 10s. ; 2 boys, half-time at

16» £1" 12«

1 dairyman, half-time at 30s.,
£16 10s. ; milk-cart boy, halt-
time at 20?., £11

Carried forward

£ s. d. £ «. d.

72
9

10 13 2

108
14

7 10
10 0
20 0

6 15
1 16

30

65 9 0

2 0

2710 0

1 0
0 11

Brought forward
Upkeep of herd.

Replacing one-third of the herd
by down calving heifers in ex-
change for grazers at a loss of
£20 each, say £360, 5 months
must carry five-twelfths of this

Losses through illness, accident,
abortion, £120 a year, five-
twelfths ...

Part rent of building : estimated
at five-twelfths of £20

Rates

Keep of bull, 22 weeks at 10s.

Depreciation of refrigerator,
stands, platforms, pumps,
rubber tubes and pipes,
buckets, stools, cow-ties,
wheelbarrows, farm tools,
ladders, white washing ma-
chinery ...

Repairs and renewals

Sundries.

Fire insurance, £2 2s. ; em-
ployers' liability, 5s. 3d.

Medicines and veterinary's
charge, say 5s. per week

Soap and soda 15s., coal 34s. 9rf.,
lime 7s. 6d

Disinfectant 7s. 6rf., upkeep of
roads 75s.

Stamps, telegrams, stationery
and market expenses, esti-
mated at 12s. per week

Delivery.

Maintenance of milk van £1,

harness £2 10s.

Keep of horso at 15s. per week...
Depreciation of horse

Credit.

-By calves sold 8 at £3
Manurial value of cake ...

£ s. d. £ s. d.
450 6 11

150 0 0
50 0 0

200 0 0

868

200

11 0 0

8 10 0

9 10 0

750
5 10 0
2 17 3
426

13 4 0

32 18 9

10 0

16 10 0

7 10 0

747 2 4

24 0 0
168

25 6 8
£721 15 8

Total yield of milk, 10,636 gallons = 1-411 gallons per
cow per day.

Average number of cows in milk, 47; dry, 8; total, 55.
Cost of milk per gallon, Is. 4Jd. Value of cows, £42.

Period— October 1st, 1918, to January 31st, 1919.

£ s. d. £ s. d.
Foods.

Hay (say 20 Ibs. of hay per cow

per day, 20 x 123x55) = 60 &

tons at £8 483 4 0

Cabbage, 2 loads per day for

28 days, about i acre 600

Mangolds, 'J5 days at 20 Ibs. per

cow per day (say 95 x 20 x 55) =

46},? tons at 25s . 58 8 0

Artificials, 3 Ibs. per day (3x

123 x 55) = 9 tons 1 cwt. 0 qrs.

23 Ibs. at £19 10s 176 13 6

The feed of 130 acres at 5s. ... 32 10 6

Maintenance of fences at 5s. per

week 476

Labour.

Cowman, 17J weeks at 39s.

Under cowman 36s.

3 milkers, i-time
2 boys
Dairyman
Milk cart boys

36s.
24s.
36s.
33s.

34 2 6

31 10 0

47 5 0

21 0 0

15 15 0

14 0 0

163 12 6

Maintenance of value of herd.
The replacing of one-third of the
herd by down calving heifers
in exchange for outgoing
grazers, losing £20 each =
£360 a year. Allow one-third
of this amount for the 4
months ...

l.i>-,si>.s tli rough illness, accident,
abortion, etc., at £120 a year.
Allow one-third of this amount

Carried forward

120 0 0

40 0 0
1,084 16 0

100

Farm Mo.

Brought forward
lU-iit of buildings, say one-third of

£30

Kates. Apportioned at

Keep of bull. 17) week> at 10*. ...

Depreciation of machinery. De-
preciation of refrigerator,
stand, staging, pumps, rubber
tubes, buckets, stools, cow
chains, wheel barrows, tools,
ladders, white washing ma-
chinery, etc., etc.

Itcpairs and renewab, estimated at

Miscellaneous. Proportion of fire
insurance, employers' liability,

i. >!. £ ». d.

1,084 16 0

6 18
1 17
8 15

FARM Mo. 87-
County, GLOUCESTER.

Siee of farm : 62 acres arable— 262 acres pasture.
System of Farming: Cropping and dairying

MILK No. 18.
COST OF MILK PRODUCTION— 1918-19.

First period— 1st May, 1918 to 30th September, 1919.

£ t. d. £ <.

veterinary and medicines,
soap, soda and coals for wash-
ing utensils, etc., lime and
disinfectant, upkeep of roads
and yards, stamps, stationery,
telegrams and market expenses

Maintenance of milk van, harness,
keep of horse, and including
depreciation of horse

Credit.
30 calves at 60* 90
Manurial value of cakes, i of
£176 3*. M 44

30 0
29 0

0
0

Foods.

Grass, 109 acres, 30*. rout, 6</.

177
16

70
26

2
0

0
6

6
0

0
0

294 7 6

127 15 0
139 1 :t

28 3 8
11 0 0

Aftermath, 40 acres at 8*.
•"> acres vetches grown as regular
crop for cows at cost — £15
per acre
Cutting and hauling vetches,
horse labour, £17 10*., man
labour, £8 15(.

' Labour.
Cowman, in attendance,
delivers milk, AT
o milkers, 4 hours per day at
Id. per hour ...

Depreciation and Loss (See App.

General Expenses.
Veterinary expenses
Repairs

£1,178 1
0 0
0 10

I'il (I

4
10

38

89

10
5

0
0

£1,044 0

6

I.)*

5
4

a

5
11

0
11
4
0

8

0
8
0
0
0

Total yield of milk, 9,672 gallons = 1-42 gallons per cow
per day.
Average number of cows in milk, 55; dry, 6; total, 61.
Value, £40.
Average cost of milk, 2s. 2d. per gallon.

[NoTB. — A further deduction of Id. per gallon should
probably be made for mammal value of nay, &c. J.W.]

Miscellaneous
Keep of bull

Delivery : Horse onjy, man in-
cluded above ...

Period— February 1st to April 30th, 1919.

Interest on capital, 5 per cent, on
£2,800 for 5 months

I-'., ml.-.
Hay. 36 Ibs. per day for 89 days (36x89x
55) — 78M tons at £8
Mangolds, 20 Ibs. per cow per day for 89 days
(20 x 89 x 65) = 43JJ tons at 25*. ton
Artificials, 3 Ibs. per cow per day for 89 days
f or 55 cows (x 89x55) = 6}i tons at £19 10s.
Labour. Calculated on the same basis as for
the October to January period
Maintenance of value of herd. Calculated on
the same basis as for the October to
January period... ...

629
54
127
127

120
5
1
6

5
6

l'7
2«i

4
13
14
10

0
0
15
0

17
1
10

0

0
0
6
0

0
0

(I
0

(i

9
0
0

Management at 50*. per week ...

Total
Less sale of 18 calves ...

Net cost

Milk Produced. 14,089 gallons from 66
Net cost per gallon lO'OSid.

:,:,

0 0

658

66

7 5
19 0

£588

8 6

cows ,.56 in

milk.

Kent of buildings. Calculated on the same
basis as for the October to January period
Rate*. Calculated on the same basis as for the
October to January period
Keep of bull. Calculated on the same basis as
for the October to January period
Depreciation of machinery. Calculated on the
same basis as for the October to January

|KTUM!

Second period — 1st- October, 1918

Foods.
Grazing, October, November, 97
acres at 10*.
October 10 in-calf cows at 4«. per
week each
Cotton cake. IJ Ibs., Dec., 2 Ibs.
Jan., 48$ cwts. at €14 10*. ...
Linseed and cotton cake. 1 J Ibs.
Oct., Nov., 45J cwts. at
£16 15*.
Hay. 10 Ibs. Oct. -Dec., 12 Ibs.
Jan., 11 Ibs. Jan., in-calf
cows, 26 tons 7 cwts. at £8 ...
Oat straw. 14 Ibs. Nov., 16J Ibs.
Nov.-Jan., in-calf cows, 17
tons 8 cwts. at £1 10*.
\\lu-at straw chaff. 14 Ibs. Dec.
Jan.. 26 tons 14 owts. at £2 ...
M.mgels. 18 Ibs. Dec., 20 Ibs.
Jan., L1I tons 7 cwts. at 30*. ...
Oatmeal. 3 Ibs. Dec.-Jan., 46J

CWtH.

to 31st
£ *.

:,:\ 7
8 0

.)'-' L1

38 6
210 16
26 2

2U H
44 0
80 4

J a nuary,
d. £

0
0
10

6
0

0
0
6
3

1919
(. (i

Repairs and renewals. Calculated on the same
basis as for the October to January period...
Miscellaneous. Calculated on the same basis as
for the October to January period ...
Transport, upkeep. Calculated on the same
Mtsis as for the October to January period

£1

Credit.

£ >. d.
10 calves at 60* 30 0 0
Manurial value of cakes, i of
£127 14*. M ... 31 18 7

,137

61

5
18

9

7

£1,076

7

2

cow per day.

Average number of cows in milk, 56; dry, 6; total, 01.
Value, £40.

Average cost per gallon, 2*. 6Jrf.

fNoTB.— A further deduction of \d. per gallon should
probably be made for inanurial value of hay, &c. J.W.]

Labour.
."i men at 35*. per week each ...

Depreciation and Loss (.See App. I.)*
Carried fc>i->i->ird

6M

167 10 0

111 5 0

795 2 0

101

Farm No. 87— continued.

£ s. d. £ s. d.

Brought forward £ 795 2 0

General Expenses.
Veterinary expenses ... ... 6 10 0

Repairs and depreciation ... 866

Coal 220

Petrol 660

Lighting oil 1 16 0

Rent and rates on buildings ... 6 13 4

Keep of bull 18 0 0

Delivery : Horse only, man in-
cluded above •

Interest on capital, 5 per cent, on
£2,800 for 4 months

Management at 50s per week ...

Total
Less sale of 23 calves

Net Cost

49 13 10

13 10 0

46 13 4

45 0 0

949 19 2

60 9 6

£889 9 8

Milk production. 9,717 gallons from 66 cows (56 in milk)

i. d.

Cost per gallon ... 1 10
Allow for manure ... 11 (no charge for litter)

Net cost per gallon 1 71

Third period— 1st February, 1919, to 30th April, 1919.

£ s. d. £ >. d.

Foods.

Cotton cake. 5 tons 111 cwts. at

£14 10».

Oatmeal. 6 tons 131 cwts. at

£17 8*. 4d

Braz. Beans. 1 ton 5 cwts. at

£16

H;iy. 26 tons 14 cwts. at £8 ...
Wheat, straw and chaff. 30 tons

12 cwts. at £2

Mangels. 44} tons nt £2

Labour. Same as second period ...
Depreciation and Loss (Rr.f App. I.)*

General Expenses.
Veterinary expenses
Repairs and shoeing

Coal

Petrol for chaffing, &« ...
Petroleum for lighting ...
Keep of bull

Delivery. Horse keep only

' Interest on capital, 5 per cent on
£2,800 for 3 months

Management at 60s per week ...

80 13 H

116 5 11

20 0 0

213 12 0

61 4 0

89 0 0

500

13 H :,

1 13 0

4 17 6

16 0

12 0 0

580 14 3

120 0 0

83 8 9

Less 13 calvpa

Total

Total

37 9 11
900

35 0 0
30 0 0

895 12 11
32 2 0

£863 10 11

Milk production. 6,630 gallons from 66 cows (48 in milk).

*. d.

Cost per gallon. ... 2 5i
Deduct for manure ... 11 (no charge for litter)

Net cost per gallon... 2 4

* Appendix I.

Depreciation and Loss on Cows.

May, 1918, 66 cows

20 cows purchased tor

2,904 0 0
760 0 0

1 cow died.

20 cows Rbld for

May, 1919—65 cow»

£3,664 0 0

600 5 0
2,730 0 0

3,330 5 0
£333 15 0

i.e. £27 16i. 3d. per month.

FARM No. 88.

County, LANCASHIRE.

MILK No. 19.
COST OF MILK PRODUCTION FOR 1918.

Size of Farm : Pasture 1941 acres.
Average number of Cows, 60.

Arable 42i acres.

EXPENDITURE.

£ s.

d.

Rent

399 0

0

Rates

66 4

91

Taxes

34 17

2

Insurance

9 19

7

Wages paid

650 15

0

Purchased foods ... 1

,548 2

1

Manures

128 18

6

Seeds

100 13

0

Live stock

381 10

0

Self minder

60 0

0

Cambridge rollers

17 0

0

Disc harrow

11 11

0

Tradesmen's bills

37 14

4

Depreciation on

horses 10 pel-

cent.

70 0

0

Depreciation on

Implements

40 0

0

Depreciation on

plant 5 per cent.

30 0

0

Vet. : medicine &

expenses

10 0

0

Cost of conveying

milk ... ...

104 0

0

Interest on capital

200 0

0

Management

200 0

0

£4

,100 5

61

RECEIPTS.

£ s. d.

Sale of cows 365 10 0

Calves ... 95 15 0

Butter ... 78 0 0

Eggs ... 96 0 0

Pigs ... 174 0 0

Potatoes ... 315 0 0

£1,124 5 0

Milk in gallons, 32,665.

Stock increased — 2 horses cost £73 10s. Od.

£ s. d. £ s. d.
Summary.

Total expenditure 4,100 5 51

Lets Receipts other than for

milk ! 1,124 5 0

Increase in horses and imple-
ments 136 0 0

1,260 5 0

32,665 gallons milk cost ...

£2,840 0 51

Cbst per gallon = ls. 8-86d.

NOTE. — In the above statement, the milk is credited with
the profit or debited with the loss, as the case may be, on
produce other than milk. J.W.

FARM No. 89.

County, WARWICK.

Size of Farm : 68 acres arable, 186 pasture.
Soil: Heavy, "four-horse" land.
System of Farming : Cropping and dairying.
Rotations : (1) Fallow, beans, wheat.

(2) Fallow, beans, oats, seeds, — where land
clean enough after beans. Beans
dunged.

Number of work-horses : 6. About 3 miles from Station.

WHEAT No. 44.
Previous Crop : Bare fallow.

AVERAGE COST PER ACRE OF 1918 CROP.

Horse labour at 6s. per day. Horseman 34s. 6d. per
week (30s. cash, 2s. house, Is. potatoes, Is. 6d. milk)
say 6s. 9d. per day.

£ s. d. £ s. d.

Rent 17 6

Rates 2 0

Manure.

1 cwt. sulp./amm. at 18s.
applied; 2 cwt. supers, at 7s.
applied

Seed

3 bush, purchased seed at 10s.

1 12 0
1 10 0

Carried forward £

£416

102

Farm No. 89— e,mt in «<•</.

». d.

Brought forward C
Cultivations.
Ploughing, 1 man and boy, 3

horses, J aero per day "... 1 18 4

£ i. ,1
4 1 6

Drilling. 1 nmn and boy. tu..
horse*, 2 acre* per day (3-
furrow drill)

- harrowing;), 1 man. 2 horses,
6 acres per day

Drawing water furrows, digging
to drains, hedging and ditch-
ing

L' harrowing* in spring ...

- rollings in spring, nmn. .'I
Imr- day

!!• Minn !-.«.. and weeding M. M.

Harvesting.

Opening round, 1». M., twine 4s.
Cutting. '_' men ami 4 horses, 6

acres per day
Stocking 3*.

Carting and stacking, and
thatching

11 4
6 0

10 0

5 0

6 0
14 6

5 6

*6 0
3 0

14 0

4 11 2

186

6 6

'.i i)

3 10 0

4 0

1-' (I

17 6

Threshing including coals and twine for tying

straw

C.trtini, to Station or mill, 3-4 miles ...
Use oin machinery and implements
Proportion cost of bare fallow, one-half
General expenses
Interest on capital
Management

Total Cost ... £17 3 8

Average crop, 24 bush, grain in 1918.
1 ton straw ,, ,,

NOTK. — In this case the crop was much below the average
for wheat after bare fallow. With the treatment given a
crop of not less than 4 qrs. is expected and more is often
obtained.

MILK No. 20.

COST ol MILK PRODUCTION, 1918-19.
First Period. 1st May. I'll*, to 30th September, 1918.

s. d. £ .«. d.

Foods.
40 acres grass at £2 per acre'

inclusive
14 acres aftermath at 15*. per

acre inclusive ...
5 ton- i-iition e.iUr MI £15 5s....
1 ton linseed cake at £19 10«....

Labour. 1 man and girl about

half-time
Depreciation and loss on cows ...

Carried forward £

80 0 0

10 10 0

76 5 0

19 10 0

186 5 0

33 0 0

50 0 0

£2(i9 5 0

Brought forward £
(.. i., i.il expenses.

Kent, ratrs und repairs on

buildings
Upkeep of machinery ami

utensils ...
Coals and oil, inc. petrol for

engine

(M-IHT.I! expenses
Veterinary expenses

l)rli\i T\ n\i(r pi i day. Ji miles, tit. per day...
Inirrest on i-apital. 5 per cent, on £1,000...

Management at 'Mil. per week ...

lloluct 1) calves at 45«.

.1. ./. £ «. d.
£269 5 0

2 10 0
500

350

500
400

19 1

46 I ii

•Jl i' ii

:« 0 0

20

£368 ID 0

Total milk prodm-eil. I. "78 gallons.
Net cost per gallon, Is. CJ(/.

Second Period, 1st October, 1918, to 30th April, 1919.

Average daily ration per head during second period was:
20 Ibs. mangolds.
13 ,, fodder.
4 ,, cakes and meals given chielly to milking -

Koods.
14 acres aftermath at

70 tons mangolds at -•"»•.

22 „ hav at £S

'JL' ., straw at 30s. ...

4 ,, oats at C17
10 ,. cakes and meals
C17 10*.

£ .«. -/

:! 10 0

87 10 0

17ii 0 0

:!:( 0 0

68 0 0

at

17.-. 0 0

Labour, 1 man full-time and girl

part-time'

Depreciation and loss

ial expenses.

Unit and rates ,,n buildings...
Maehinery and utensils
Coals and oil
(.eneral expenses...
\,ierinary expenses

Delivery once daily at 3*. per day
Interest on capital, 5 per cent, on

£1,000

Management at 20». per week ...

Credit.

12 calves at !•"><.
120 tons dung at 10*.

0 0

3 10
5 10
5 0

:«) o

22 0

:u in

29
30

£743 1 0

27 0 0
60 0 0

Total Cost

87 0 0
£656 1 6

Total milk produced. 4.030 gall.
( "st '"'r Ka"on> 3*. 3i/.

NOTES.— About 36 to 40 cows kept in herd. Herd main-
tained chiefly by breeding.

103

PART D.

Note' on the Credit to be made for Manure in Milk Production.

In costing milk it is necessary to give the cows credit for the value of the manure which they produce. So far as the summer period —
May to September — is concerned the greater part of the manure is either dropped on the grass land or by the wayside and very little goes
into the dung heap. Hence if no charge be made against the grass no credit need be given to cows for that part of the manure which
goes directly to the grass. As regards what goes into the dung heap, it is calculated that the credit would not exceed about \d. per
gallon on the average.

As to the winter period— October to April— two methods may be followed, viz., (1) the quantity of dung produced may be estimated
and valued at the price prevailing in the district, or (2) the value of the manure may be calculated on Hall and Voelcker's Table of
Manurial Values.

Where all home grown foods are charged at farm market value, the first method is necessary in order to give a fair result. In this
investigation, straw and roots have been charged at their " farm value," hay and oats at their market value.

Records are available of the total quantities of foods consumed by dairy stock, of the quantity of dung produced and of the milk yield
on a number of farms during the period 6th October, 1918, to 18th May, K19. These are summarised below :—

TABLE SHOWING MANURIAL VALUES of (a) Home Grown, (*) Purchased Foods from 10 farms during the period 6th October, 1918.
to 1st February, 1919, and from 8 farms during the period 2nd February, 1919, to 18th May, 1919.

(a) HOME GROWN.

Food.

Bye grass and meadow hay
Oat straw

Wheat straw

Oats

Oats and wheat

Swedes and turnips
Potatoes ...

Manurial Value

per ton.

*. d.

17 0

76

60

October to February.

February to May.

18

17

2

3

Quantity.

Tons cwts.

HO 0

157

2

22

2

686
25

10
10
0
0
0
10

Minurial Value.

£ i. d.

119 0 0

59 1

15

19 16

1 15

85 15

3 16

3
0
0
0
0
6

Quantity.

Tons cwts.
138 11
126 12

21 1

365 7
26 15}

Mannrial Value.

£ i. d.

117 14 0

47 9 0

18 19 0

. 45 13 0

4 19 0

£289 18 9

£234 14 0

(i) PURCHASED FOODS.

Cotton cake, mixed

Linseed cake

Linseed and cotton cake mixed

Palm kernel cake

Dairy cake and meal

Bean meal

Bean meal and Indian meal ...

Miller's offals

Dried grains
Len il offals

Malt cummins

BUB meal

Bye flour
Pea offals
Loons bean meal
Wet grain*

Treacle

Carnosin

37
44
40
23
30
36
24
31
29
36
40
40
30
36
13
•7

Tons cwts.

4 0

3 0

10

10

3 0
42 IS

16 10
15

1 10

2 0
5 10

10

147 0

£ t. d.
780
6 13 0
100
11 6
4 10 0

76 19 0

2.J 11 6

1 1 9

2 14 0
400

11 0 0
15 0

51 9 0

Tons cwt8.

1 10
17 1J

3 0
43 10}
3i

26 3|

1 3}

1 14

9

6 10

1

10
0

102 17
4 14J
10

£ i. d.

2 15 0

87 11 0

1 I 0

4 10 0

78 7 0

4 0

40 12 0

1 14 0

310

18 0

13 0 0

4 10 0

13 0

36 1 0

£193 11 9

£224 17 0

Total milk produced

Manurial valne per gallon

Total

Oct. to Feb.
63,898 gals.

l'09rf.

0-73d.

Feb. to May.
59,279 gals.
0-95<2.

£ t. d.

On basis of dung Valua- / 1,236 tons <a> 802 12 0
tion. (. 1,120 tons @ 747 0 0

Difference

S-Old.
l-19d.

In this case all home grown foods were charged at farm market value.

NOTE. — The figures for manurial values given above were drawn up in 1914, but the increase in current raanurial values per ton is
offset by the fact that the foods were entirely consumed by dairy stock and the manure stored in open heaps — as is the custom on dairy
farm* — subject to an average wastage of at least 30 per cent. Hall and Voelcker point out that "our tables are based on the assumption
that the manure if made in stalls or yards which do not admit of loss by drainage and has been kept with all reasonable care, protected
from washing with rain, or loss from undue or prolonged exposure." They further state that where the manure has undergone
deterioration through inferior management a deduction not exceeding 50 per cent, of the figures given may be made on this account.

VOLUME INDEX.

NOTE. — A full hulr.r trill be jin'nted ichf» tli- in ,;,,/,/'/••/ f.

ARMOUR, H., AM. MERCER, G. G.,

representing the Scottish Chamber of

Agriculture: 10088-11139. App. Ill

Armour, refusal to product balance sheet
unless other farmers do 10838-10840, 1 1 105-

11107
Agriculture :

.is Breeding ground of men for other

industries ... 10979-10980, 11098-11 103

Status 10762-10765

Arable land, danger of conversion to
grass 10109, 10111-10113, 10117, 10474, 10482-
10483, 10545-10550, 10722-10725, 10817,
10820-10822, 10893, 10968-10970,11084-

11087
Barley :

Uost of production 10092, 10327-10328,

10894-10896, 11072 II07K

Price and cost 1111C 11120

Yield 10614

Cereals :

Cost of production, cleaning of land 10094, 10518

Home production 10759-10761, 11087-11092

Over production, possibility ... 10825-10826

Cleaning of crop ... 10310-10318. 10856-10858,

10904-10906, 10908-10928

Co-operation 10766-10768

Corn Production Act 10092, 10223-10244, 10261-

10272, 10476-10480, 10887, 11001-11007
Cost of production, method of arriving at 10092,

10094, 10120-10122, 10516-10518, 10672-1007:!
Dirty condition of land 10092, 10604-10607,

10813-10816, 10874-10884

Education 10102, 10647-10651, 10753-10758,

10874-10884, 10971-10988, 11008-11022,
11123-11126
Farmers :

Account keeping 10106-10107, 10833-10845

Attitndeof 11132

Grain weights ... 10991-10992, 11110, 11121-11122
Guaranteed price :

Amount 10092, 10095, 10203-10206, 10209-
10218, 10740-10741, 10853-10855, 10903-

10930, 10939-10951

Baiis 10489-10493, 10497-10499, 10551-1055,0
and Control re cultivation 10108, 10275-10282,

10643-10644, 10682 10685, 10952-10'.'.-, I
Fixing of, proposed method 10092, 10097,
10103, 10106, 10245-10250, 10484-10488,
10727, 10934-10949, 11137-11139

National benefit 10641-10642

Need for 10109, 10111-10113, 10117, 10474,

10482-10483, 10545-10550, 10722-10725,

10817, 10893

Oate 10092, 10329-10331, 10608, 10931-10933
Period 10092, 10096, 10485-10487, 10638-

10639 10726, 10934-10949
Scottish Chamber of Agriculture attitude

10092, 10778-10783

Scottish farmers' attitude 10534-10550,

10696-10710, 10736-10738, 10846-10852,

11134-1113(5

Hay 10353-10369, 10512-10513, 10631, 10825, 10829
Horse labour 10202, 10372-10377, 10569-10571,

10656-10659, 10667-10670, 10830-10832
Hours 10166-10170, 10391-10393, 10396-10398,

10633-10664

Income Tax 10743-10762,11031-11045

Labour: 10981-10984,10987-10990

Difficulties ... 10101,10143-10148,10158-10169

Increased cost 10398-10403

Quality 10405-10496

Und:

Purchases by farmers 10786-10787, 10793-

1 0798, 1 0966- 1 0967, 1 1 1 27- 1 1 1 28
Tenure ... 10099,10645-10646,10679-10681
Manufacturers of implements, etc.,

guarantee* 10111

M»nnre 10325-10327

ARMOUR, H., AND MERCER, G. Q.— c<»n.

Meat production... 10114-10115, 10283-10291,

10507 lO.Mi-v lusL'ii

Milk 10221,10730-107:',:.

Niddry Mains Farm, Winchbnrgh, Lin-
lithgowshire, details re, costs of pro-
duction, etc. 10092, 10118-10202, 10301-10310,
10319-10328, 10339-10355, 10407
10416, 10418-10426, 10429 10441,
10443-10473, 10504-10505, 10519-
10525, 10556-10583, 10622-lor,:i7,
10656 10662, 10888-10892, 10894-

10896, 10985-10986, 11021 11028
Oats:

Cost of production 10092, 10328, 10894-10H'.T,
Market prospects ... 10531-10532, 10825)

Yield 10486-10441, 10609-10612, 106H7 loc.'.U

Overtime 10896-10400,10664

Potatoes ... 10219, 10519, 10560-10662, 10572-
10574, 10584-10588, 10589-10.,'.'--'.
10596, 10770-10777, 10867-10869,

App. III.
Prices, world ... 10110.10481,10680-10681.

10711-10713, 10784-10829

Profits 10789-10791, 10799 10803

Rents, guarantee to landowners 10104, 10251 loi'Dd

Research I<i7r,4

Scottish Chamber of Agriculture 10093, 102'.'2

10293. 10865-10866, 10993-10998, 11000 110*:',
Threshing Machines ... . ... lO.Yjr, Ki.vj'.i

Tractors 10665 10670

Transport 107f,:! 107C.I

Turnips 10803-10809

Wages ... 10092,10136-10141,10160-10166,
10174-10191, 10223 10244, 102t',l
10272, 10378 lO.H'.Mi, KI.S'.iK. Ki.V.i?
10602, 10652-10655, 10714 10721,

10885-10886, 10897 low.'
NY heat:

Cost of production ... 10092, 10327 10.S-JS

10332-10338, 10444-10473, 1057:, I

10894-10896. 11063 11079

Yield 10418-10421',, KH2!' 10431,

10609-10612, 10686 lin-.'.'l

ATTENBORODGH, WIM.IAM EDWARD

(Leicestershire) : 12194-12388

Balance sheet to be submitted ... 12298-12299,

12.'!28 12330

Bird scaring 12293-12294,12341',-].

Explanation of figures submitted ... 12194- 12388
Fertility of land, decrease ... 12251-122.VJ.
12372-12376, 12380-12384

Game • 12358-123i',2

Guaranteed prices ... 12322-12326,12331-12337
Horse labour ... 12195-12201, 12220-12228,

1 2256- 1 2282, 1 2338- 1 23 1 5
System of farming, acreage of farms,
Ac. ... 12207-12219, 12240-12243, 122-.MI

12292, 12302-12304, 12313-12315
Wheat and oats, yields ... 12253-12254, 12386 -12.'! v

COSSINS, MR. (Dorsetshire) : 123*9-1 2C,o:i

Balance sheets could be produced ... 12464-121',.,

Bird scaring 12559 12;i»:o

Character of land, &c. ... 1250212503,12543-

12547, 12561-12563, 12568-12570, 12.V.IC,
Explanation re figures submitted ... 12390-12603

Farms, size 12571

Feeding stuffs, mamirial value 12504-1 2523

Fertility of land, decrease 12418-12419

Guaranteed prices 12439, 12441-12442. 1249S

124H9, 12534-12639, 1 2564-- 12567, 12587-12595
Horse labour ... 12395-12404,12444-12456,
12478-12479, 12524-12530, 12579-lL';.*!

Labour 12573-12678

Milk production 12548-12558,12597-12598

Sheep farming ... 12430-12438,12457-12463,

1 24510-1 2501, li:5ii I 12523
Wheat, cost of production 12404-12428, 12473-

12476, 12484-12488, 12531-12533

INDEX.

11.

DONALDSON, JAMES, on behalf of the
National Farmers' Union, member of
Royal Agricultural Commission Com-
mittee, Oxfordshire County Council and
Chairman of Oxfordshire Small Holdings

Committee, etc. : 11284-11793

Character of evidence ... 11307-11310,11354-

11355, 11412-11445, 11631-11636, 11723-

11728, 11751-11753, 11758-11761,

11765-11777
Agricultural Industry.teconomic future 11291-

11297, 11298, 11762-11764
Arable cultivation, importance of ... 11296, 11298-

11299, 11340-11342

Arable land, conversion to grass 11294, 1131 1-
11315, 11357-11358, 11362-11376,

11730-11746
Corn Production Act ... 11296,11468-11481,

11564-11567, 11662-11664
Costs of production ... 11297,11300-11301,

11683-11688
Diminishing returns, law of ... 11292, 11356,

11384-11388, 11702
Farmers :

Knowledge, education and training 11366-
11368, 11377-11383, 11515-11517,

11524, 11648-11650, 11653-11654
and Prime Minister's promise 11564-11567,

11662-11664

Fertility of land, decrease 11338-11339

Foreign competition 11302, 11501, 11594-11598,

11677-11688
Guaranteed price :

Amount ... 1142311445,1148211507,
1 1548-1 1.V.4, 11558-11561, i!580-11586,

11638-11647, 11778-11784, 11788-11799
Need for 11346, 11359-1 1360, 11624-11628,

11660-11661, 11689-11706, 11790-11793
Period ... 11317-11333,11541-11543,

11600-11609, 11643-1 1047
Intensive farming 11292-11293, 11355, 11377,

U389-1140I, 11512-11514
Labour :

Cost 11610-11613

Education 11651-11654

Status 11523

Land :

Purchases by farmers 11714-11722

Tenure 1 1C,;, 7

Low prices, reduction of costs and
reduction of production as remedy 11 -92- 11295,
11343-11345, 11349-11353, 1135G,
11389-11401, 11524- ll.Vi;

Milk production 11668-11671

National Farmers' Union 11287-11298, 11412

11421, 11620-11623

Profit* during war 11335-11337

Rents, increase 11505,11544-11545

Rural depopulation 11295-11296, 11298-lllW.
11402-11411, 11588-11590, 11614-11017,

11707-11709, 11747-11750

Small-holders 11733-11736

Wages ... 11294-11296,11300,11446-11467,
11518-11522, 11629, 11658-11659,

11710-11713
World prices ... 11297, 11302, 11594-11598,

11672-11688, 11756-11757

DOUTHWAITE, JOHN WIU.IAM (Charlbury) :

12604-12741

Barley, cost of production 12696-12703

Character of land and system of farming, &c.

12629-12638, 12658-12666

Explanation of figures submitted ... 12604-12741
Farmers' sons and daughters working on farm

12639-12646
Fertility of land, decrease ... 12610-12611,

12614-12620, 12679-12686

Horse labour 12687-12689

i. account ... 12667-12675, 12704-12712,

12736-12741
Tractors . 12621 12G2H, 12650 12055,

12076 1 207-1, r.'714 1271W
\Vhcat.costofproduction ... 12608 12609,

12047 12649, 12719-12725

GOODIKG, L. N., Estate Agent, on behalf of
the Norfolk Chamber of Agriculture and the
Farmers' Federation, Limited : ...9383-9860, App. I.

Experience of 9761-9766

Arable land :

Conversion to grass, danger of ... 9431-9442
Conversion to sheep walks and rabbit

warrens 9678

Barley :

Average yield 9444,9494-9496

Cash result of growing 1 acre, and
cost of production ... 9397, 9405-9409

9575, 9713-9760

Bird scaring 9514-9522

Farmers' Federation, Limited 9840-9842

Fertilisers 9495

Game 9489-9493

Guarantee, need for 9683-9690

Guaranteed price 9412, 9470, 9505-9506, 9530-9536

Lucerne cultivation 9523-9527

Norfolk :
Estate in :

Conditions and results 9443-9451, 9497-9498,

9545-9550, 9673-9676, 9709-9710
Farm accounts 9384-9427, 9551-9569, 9579-
9662, 9691-9701, 9715-9760, 9770-9825, App. I.

Rotation 9663-9671

Farmers, position of and financial

results 9401-9404, 9409-9427, 9430,

9452-9457, 9462-9465, 9541-9545

Ploughing method 9511-9513

Oats:

Average yield 9494-9496

Cash result of growing 1 acre and cost

of production 9397-9400, 9405-9109,

9713-9760

Prices and cost of production 9822-9852

Prices, world 9507

Profits 9419-9422, 9584-9600

Rents 9537-9540

Suffolk, farm accounts ... ... ... App. I.

Weeding by hand 9750-9755

Wheat :

Average yield 9443,9494-9496

Cash result of growing 1 acre and
cost of production 9397-9400, 9405-9409,
9471-9488, 9528, 9703-9708, 9713-9760,
9838-9839, 9853-9857

HOWELL, HARRY GEORGE, F.C.A., Director
of Agricultural Costings Committee : 11140-11283
Farmer"' balance sheets submitted, nature
of, etc „ 11140-11283

THOMPSON, R. J., O.B.E 9051-9382

Agricultural implements and machinery :

Home production ... ... ... 9305

Prices 9051, 9125-9126, 9130-9131,

9141-9145, 9246-9248

Basic slag 9065,9099-9105,9117-9123,

9278-9281

Controlled and maximum prices 9253-9254, 9258
Farm Seeds :

Prices 9051, 9085-9091,9128-9129,9132-

9140, 9208-9216, 9323

Supply 9051

Feeding stuffs :

Government control 9171-9196,9235-9236,

9249-9251

Prices ... 9051,9106,9132-9136,9169-

9194, 9196-9200, 9217-9232, 9234,

9261-9204, 9270-9277, '.1323-9325,

9331-9334

Supply ... 9075-9084, 9 106 9107, 9110-

9116, 9342-9347
Fertilisers :

Expenditure in United Kingdom on 90:") 1,91 24

Freights '.1065,9335-9341

Prices ... 905 1 , '.1000-9069, 9092-9093,

9117-9123, 9132-9136, 9145A-9164, 9251-
9252, 9255, 9282-9285, 9315-9322

Supply 9051, 9053-9059, 9067-9074,

9098-9105

Guaranteed price 9287-9290

Lime 9297-9298

Linseed cake ... 9075-9084, 9217-9232, 9272-

9277, 9331-9334

• * •

111.

INDI \.

O.B.E.— rnntiituftl.

Manure, coat of production
Nitrate of soda

THOMPSON, R. J.,

... 9107-'.' Hi'.'
9051.

Org.inic manures

PotMh 9207, 9282-9283, 934*.

Soym beans '.'H»;

Sulphate of ammonia ... 9065, 9092, 9094-9097,
91ti -I", if,.

Superphosphate 90M '. '."MM '.'072,

-.'-'.'•.".16, 9299-9301, 9377-9382

WHITE, Professor B. G., Bangor Univer-
sity College: 9861-10087, App. II.

Bangor University College Fiirm, details
re method of working, costs, results,

etc >7, App. II.

Experimental farms 9920-9928,9944

Farmers, education of 992G-1.''.'--".'

Guaranteed price 9970,10042-10051

Lime 10031 1

North Wales, need for draining ... WM-'.HMi'.i
Small holdings 9948- '.".'4'.'

WYLUE, JAMES, B.Sc. (Agri.) N.D.A.
(Hons.), N.D.D., C.D.A., National Farmers'

Union: 11794-12193, App. IV.

Experience of 11795(1)

Arable sheep farming 11804-11817, 12121- 121JI
Cereals, cost of production, effect on, of
reduction in world prices ... 17846-11855

WYLLIE, JAMKU— continued.

Costs of production :

Figures submitted by National

Farui.Ts' I" ii 117'.t:, rjl'.i.'l. App. 1 V..

Pts. r. i

Incision of interest on capital 1181'.' 1
;: ny.in, ll'.'iiI-ll'.xiT. !•_"

.'14'.' lL'l.:,r,

•!' proportion of cost of
niana««'im-iu ... 11831 1 1 Kl.'i. 1 1884,

•1-11900, 12038-r.'iMM. UMio-r.Mi:.

Farm managers, salaries 12176-12180

Feeding stuffs, manurial value ... I20CO-12077,

App. IV.. 1't 1)

F'Vrtilityof land |-."i20-l:

(Jiinniiitcjxl price, amount... 12014-12H17

Uorse labour 118:'.! lls:{-<. HM.x ll'.ir.i; 1\'.<1;,.

12126-12134, 12)38-1214.', 121^

Labour, rost of Ilsl.s . ;

Mangolds, cost of production ... 1 -'01 0-1 201 3

National Farmers' Union, instructions,
etc., preparation of costs of produi-tmn

statements App. IV.. Pt. A

Oats, cost of production 11996, 12009

Potatoes, cost of production ... 11942-1 1'.MT,

11952-11962, 11963-11965
Bents and rates ... 11848-11844,12101-12109,

12135-12137
Tractor ploughs and cultivators 12004-12005,

12078-12083, 12093-1
Wheat, costs of production ... llKi',;,

11910 l!'.'-'2. 11947-11951, 11976-11990
Yields 11870-11880, 11988-11990, 120oH-12i»(i'.i

12i '18 I

ARMY AGRICULTURAL COMMITTEE.

Indirect Cultivation : Proposals for 1919.

[Cmd. 308] of Session 1919. Price 3d.

AGRICULTURAL WAGES BOARD.

RETORT OF THE COMMITTEE ON THE FINANCIAL RESULTS OF THE OCCUPATION OF AGRICULTURAL
LAND, AND THE COST OF LIVING OF RUEAL WORKERS.

INTRODUCTION : — Farming Costs and Results : Prices of Farm Products ; Regulation of Prices of Farm
of Farm Requisites ; Implements and Machinery ; Farm Seeds ; Feeding Stuffs ami
lisers: Farm Rents; Receipts and Expenditure on Farms: Tenant Farms; Home Farms; Co-operative
-V Co-partnership Farm ; Rise in Agricultural Wages and Cost of Labour ; Cost of Living : Retail
-of Requirements of Farm Workers' Families ; Cost" of Living, Conclusions : Financial Results of the
' nation of Land, Cost of Living in Rural Districts, Summary. Appendices : — -Tables of Average Prices
Farm Products and Requirements, Feeding Stuffs, and certain Fertilisers, Increase in the Price of Farm

dng a Farm, 1913-1918, Estimate of Amount of Capital required for a Michaelmas

, on a Farm of half Till. :i and Stock) in 1913 and 1918 respectively, Estimate of

on Farms of :',!>; Acres, 1914 and 1'JlS. Average Expenditure of 2(39 Farm Workers' Families

. I une. 1 '•' ! !». •

[Cmd. 76] of Session 1919. Price 9d. (1 i

BOARD OF AGRICULTURE FOR SCOTLAND.
Seventh Report, for 1918.

Finance-; Establishment; I' .luting to the Constitution of New Landholders' Holdings and

Enl: of handhold' ing Landholders ; Proce. 'dings relating to the Disposal

sail Tenants' i Foldings. \-c. ; .Management of the "Board's Estates;

•ultural Education, Research, and Development ; Proceedings in connection with the Effects of the
War iii "iiltm-il Interests; Forestry; Administration <>f Statutes transferred by Sec. 4(11)

1 1911: S - and Intelligence : Public Works in Ci Districts; Home Industries.

Number of ! Total Number of Applicants who have obtained

'v Hold' Land under ( : hiding Rotation Grasses and

aland in 1917, \\ith ; and Actual Increase in 1918; The Killing of

' >nler, l!)ls: J. Realm Regulation 2 R. ; Regulations

rdinir the District \\': iimiitee ;

'cultural :id; Order, l!H-i ; Central Agricultural Wagc.>

Minimum Rates of Wages in fore

:• 31. 191 I and Timber during li'ls: 'I >wing the Work done

during 191* under the I .; Number of Samples of

ilisers and Feedii taken in mty in Scotland during 19 IS.

[Cmd. 185] ,. ..1919. Price (R <

DEPARTMENT OF AGRICULTURE AND TECHNICAL INSTRUCTION FOR IRELAND.

.in ANNKM. (iKM.iiAL RF.I-OUT, 1916-17.
Part I. — Administration and Fiends.

Council of Agriculture and 1 I' the Department ; Administration of the Endowment

Development Act ; Irish Minerals and Raw Materials : Loan Fund System ;
War and the Food Supply.

1'u.rl II. - — Drti'ilx nfthi' T)i' part mi' lit1 s Operations.

:— Agricultural Instruction ; Agricultural Faculty, Roval College of Science ; Royal
'•inary < L; Albert Agricultural College, Ulasnevin ; Agricultural Sla.iious; Mountbelfew

••ultural : Antrim Agricultural School; North-u.-t Agricultural School, Strabane ; Winter

••ultiiral tural S. i-(Jirls; Minister Institute, Cork ; Ulster Dairy School, Cooks-

nomy ; Scheme of Itinerant Instruction in Agriculture; Tillage

ration; Special Agricultural S for Congested Districts ; Special Demonstration Plots; Potato

: Assistance to Migrants; Veterinary Dispensaries

iltry-keeping ; Egg-laying Competition ; Butter-making ; Emprovement in the Management of
-making ; Horticulture and lice-keeping : Pri/es for Cottages and Small Farms ; Sub-
Improvement of Live Stuck. Experiments an;l Investigations. Laws relating to Agri-
;iral Purpose-, Fore-trv. Compulsory Tillage, 1917.

-eliools and Classes; Day i;/'i:iua Evening Schools; Training ol'
: Sc||olar>hi|is : etc.
el, Herring, Shell, and Salmon Fi>lieries : Kelp; Net-mending; Piers and

••rinary liranch. Tran-il and Markets: — Transit of Produce
ings unil '.-de of: Food and IJniijs Acts, and under

(Ireland); Action taken by the Department's Stafl in ( i n-at Bri'ain for the
'. i- ucder the Markets and Fair- (Weighing of Cattle)

ID 191S. I'ric.i l.v. (\.i. 3i</.)

KOYAL COMMISSION

AGRICULTURE

MINUTES OF EVIDENCE

(16th September, 1919, to 24th September, 1919).

VOLUME III.

Presented to Parliament by Command of His majesty.

. DON:

PHI ITED BT

IT IS

'•'.1 ;
or