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PIPER, Consuttine Epiror FARM MANAGEMENT TMNT MT OM TT TTT —r er 6 Me GrawHiill Book (Ine PUBLISHERS OF BOOKS FORTY a eae y Yy KY NYS Mm MMMM CoalAge v_ Electric Railway Journal Electrical World v Engineering News-Record American Machinist v Ingenieria Internacional Engineering Mining Journal vy Power Chemical & Metallurgical Engineering Electrical Merchandising ea) ee a ee — AMT Q Ny . q —— eS a Or Original headquarters of the Federal Office of Farm Management, United States Department of Agriculture, Washington, D. C. Frontispiece FARM MANAGEMENT A TEXT-BOOK FOR STUDENT, INVESTIGATOR, AND INVESTOR By ¢g : RY LY ADAMS F FARM MANAGEMENT, UNIVERSITY OF CALIFORNI First Epirion McGRAW-HILL BOOK COMPANY, Inc. NEW YORK: 370 SEVENTH AVENUE LONDON: 6 & 8 BOUVERIE ST., E. C. 4 1921 Copyriagut, 1921, BY THE McGraw-Hi.u Book Company, Ine. DEC 12 1921 THE MAPLE PRESS YORK PA Oo.a630704 “wo | PREFACE The business of farming is complex and almost infinitely diverse. At the outset both the observer of its conditions and the collector of its data face variations between the widest extremes not only of soil, water, climate, topography, and size of holdings, but also of individual opinions, experiences, practices, and ideals. For instance, the man so situated that possible crops are apples, peaches, oranges, lemons, walnuts, or lima beans will reap different rewards from one who can raise only alfalfa or grain, or who is confined to buckwheat, rye, wild grasses, or pasture. Distance to and receptivity of the market are other influences, and affect in a marked way such things as vegetables, poultry products, berries, whole milk, and to a lesser extent, grains, beans, potatoes, pork, beef, and sheep. For the same crops there are variations in yield because of differences in soil type, climatic condition, age of planting, choice of variety, availableness of water, need of drainage, presence of alkali, market conditions, and farm- ing method. The necessity to provide a proper standard of living is the basis upon which all financial estimates must stand. It is the keynote to a discus- sion of the financial side of agriculture. Yet ideas differ widely as to what sum is needed to provide proper living for the average family. These differences may arise from (a) size of families, (b) age of members of the family, (c) standards of living demanded by different nationalities, (d) conditions of environment in which childhood was spent, (e) personal tastes as to what are proper social obligations, and (f) the degree of spending activity of various members of the family. \ Thus the comforts of one family will be the luxuries of a second and the necessities of a third. , Or again, the great variation in the characteristics of operators plays a most important part in determining the degree of success which will attend any farming enterprise. Compare, for example, the individual who admits he has been thirty-five years on a rented hay ranch, during a time when agriculture in its many changes has offered exceptional opportunities for advancement, with the man who, taking advantage of these opportunities, has amassed a modest fortune. Or, yet again, the man who is getting rich on a hundred acres of level, heavy- producing land, offers a striking contrast to the man losing money on a thousand acres of poor land. Vil Vili PREFACE There is the man who watches details but is weak on organization; there is the man capable of organizing his work and considering broad policies, but neglectful of details. There is the well-balanced man. There is the man who, failing on a hundred sixty acres, could succeed on twenty acres, and there is his opposite, the hundred sixty-acre man whose activities are cramped when confined to twenty acres. Therefore, this text can be only representative. It cannot include all practices, all principles. In our present knowledge we are rather counting milestones than looking back from the final goal. Our subject as one for scientific inquiry is new; our information is fragmentary and full of gaps. If everyone devoted to agricultural inquiry should wait for the completion of his chosen labor, nothing would be published. This book is written in the earnest hope that it will stimulate the writing of better ones as fresh knowledge is added to what we already possess. If it should appear that the text runs more to data for the beginner and the settler in new sections, it should be remembered that to such farmers the principles of management are calculated to be of greatest value in guiding to right procedure and in helping to proper decisions. Old-established farms have many of their problems worked out. Never- theless, since each enterprise demands constant individual study and often deserves reorganization, let us hope that this book will be worth while even to old hands in agriculture in showing them by way of contrast what others are doing. In using this text, the reader will bear in mind that the attempt is largely to show the scope of farm management by illustration. This leaves the way open for the replacement of the general illustrative ma- terial by more detailed or more recent data clearly applicable to a given region, or even to a given farm. Agriculture varies so throughout the United States that a general text on Farm Management must at best, as already indicated, be suggestive rather than final. In teaching and following farm management the need is for basic presentation of method and principle, rather than for the accumulation of facts for local use. The latter is easy but would fill a thousand volumes. That this book will serve a general need is the hope of the author. ACKNOWLEDGMENT AND CREDIT This book, to a large measure, owes its compilation to the conscien- tious and painstaking work of Mr. T. R. Kelley who, out of the goodness of his heart, has reviewed the original manuscript, made substantial recommendations, and offered constant encouragement. To him the author publicly acknowledges his deepest thanks and appreciation for ever ready and unstinted help. The work of other farm managers and of agricultural economists, the experiences of farmers, and the findings of students and investigators, have also aided in the preparation of this text. To these the author expresses his thanks. He is especially indebted to the writings of Messrs. W. J. Spillman, G. F. Warren, Andrew Boss, H. C. Taylor. Many publications have been drawn upon, ample reference to which is made in the chapter of references. A number of the photographs appearing in the text are from the files of the federal Office of Farm Management. References References, indicated by key numbers throughout, are condensed in the concluding chapter. This method results in a partial bibliography of farm management and in freedom from breaks in the text. CONTENTS PART I CHAPTER I PAGE GENERAL CONSIDERATIONS OF FARM MANAGEMENT. . . 3 1 Definition of Farm Management—The Object and Scone BE RMatenesicni Management vs. Agricultural Economics—Financial Success Usual Farm Management Measure—Financial Test is General—Basic Knowledge of Agricultural Sciences and Practices Precedes Farm Management—Typical Questions—Graphic Presentation of the Place of Farm Management—Chart Arrangement Arbitrary but Valuable—Use of Management a Personal Matter—Management Constantly Changing—Use of Management in Actual Farming—Object of Studying Management—Fundamentals of Management —Time Element in Studying Management—Field Studies Should Supple- ment Printed Matter—Terms Used in Connection with Capital—Terms Used in Connection with Income—Terms Used in Connection with Expenses— Terms Used in Connection with Occupancy of Land—Terms Used in Con- nection with Labor—Terms Used in Connection with Crops—Terms Used in Connection with Live Stock—Illustrating Use of Terms. CHAPTER II SELECTING FARMING AS AN OCCUPATION . . emcee Le Stability of Farming—Farming a Mode of Fire Ways is Consider Farming—Management Draws on Many Sources for Information—Scope of Detailed Information Needed—Local Practice the Result of Experience— Gaining Knowledge of Local Conditions—Getting Experience. CHAPTER III SELECTING THE FarRM BUSINESS. . . . : a 3 Locality Limitations—Capital Rantatione = idene Eaton Paioual Inclination—Studying the Personal Factor—When a Choice is Possible— Examples of Conditions Limiting the Industry—Agricultural Regions of the United States—Tabulating Locality Possibilities and Limitations—Example of Locality Limitations and Possibilities—Extensive Farming More Stable— Summary of Factors Determining Desirability of a Farm Enterprise— Established Sections Have Advantages—Diversified vs. Specialized Farming —Comparison of General and Specialized Farming—Tendency is Toward Specialized Farming—Survey Findings—General Farming More Exacting— General Farming for Beginners. CHAPTER IV SELECTING THE FaRM. : . . ee telcme, OO When to Rent—Selecting ARE Bigehet ie Pree’ perenintes too High— Choice of Farm a Personal Matter—Turning to Established Sections— Finding the Farm—Factors to Consider when Selecting a Farm—Personal —Earning Capacity—Physical Factors—The Shape of the Farm—Farm Xl Xil CONTENTS PaGE Arrangement—Topography—Soil Quality—Physical Properties—Health- fulness—Improvements—Water Supply for Family and Live Stock—Ease and Cost of Upkeep—Markets—Waste Lands—Percentage of Improved Land in United States—Effect of Highways on Acreage—Permanent and Temporary Waste—Woodland—Poor Pasture—Relation of Use to Price— Labor, Social and Financial Factors—Labor—Neighbors—Financial— Financial Test for Proposed Farm Proposition—Inherent Possibilities—In- fluence of Rise in Land Prices—Elements of the Successful Farm—Relative Value a Personal Matter—Size of the Farm—The ‘‘Minimum Efficient Unit”—Minimum Efficient Unit Relatively Small—Ideal Size—Acreage Required to Produce Given Income—Size of Farms to Provide Labor Incomes of $500 to $700—Returns Other than Labor Income—Other Examples and Sizes—Actual Examinations and Report—The Actual Examination of the Farm—Preparing Report—Preparing Report is Interesting—Score Cards— Valuing Farm Lands for Purchase—Factors Determining Land Values— Land Values and Returns—Estimating Home Value of Farm Lands— Estimating Productive Value of Farm Lands—Potential Values of Farm Lands—Good and Bad Iands—Buying and Selling Farm Lands—Abstract of Title—Certificate of Title—Deed—Selling Contracts. CHAPTER V ORGANIZING THE FARM BUSINESS. Tue Sort Factor . \ Success in Farming Dependar on Giron! aera Pages of the Lands Gores Advantages of a Farm Play etenanms fie Pamepal Objective Nees sity of Knowing Local Practices and Conditions—Tabular Presentation of Section Differences in Types of Farming—Local Practice a Guide in Organiz- ing the Work—Farm Management Fundamentals—Plan Depends on Out- standing Individual Need—Planning to Provide Immediate Capital—Neces- sity for Complete Work—Applied to Live-stock Farming—Planning for Ultimate Profit—Producing or Purchasing—Choosing the Profitable Enter- prise—Planning to Provide a Diversity of Enterprise—Planning to Provide Days of Productive Labor—Planning to Reduce Labor Requirements— Variation in Labor Needs—Planning to Produce Family and Farm Supplies —Planning the Reorganizing of Going Concerns—Planning Special Pro- grams—Gathering Data in Planning—Sources of Data. CHAPTER VI lating Recommendations and Practices—Introducing New Practices— Accepting Experiment Station Findings—Ways of Improving Soil Quality— Will Improving Soil Quality Pay?—Rotation of Crops and Cropping Systems —Definition of Rotation of Crops—Purpose of Rotation of Crops—Crop Rotation Presupposes Prepared Plan—Definition of Cropping System— Multiplying Cropping Systems—Determining Cropping Systems—Rules for Use in Planning Rotations—Example of a Rotation and Cropping System— Planning a Field Arrangement for Rotation of Crops—Use of Map in Arranging Fields for Crop Rotation—Green Manuring—Definition of Green Manure Crops—Purpose of Green Manuring—Determining Need for Artificial Inoculation with Bacteria for Legumes—Methods of Introducing Bacteria—Definition of Humus—Purpose of Humus—Green Manure Crops 85 = 213 CONTENTS xill PaGE as Sources of Humus—Value of Plant Foods from Green Manure Crops— Commercial Fertilizers—Important Elements—Getting Value from Com- mercial Fertilizers—How Commercial Fertilizers are Priced—Correctness of Analyses—Farm Mixtures vs. Factory Mixtures—High-grade Mate- rials Preferable—Stable Manures—Composition—Cash Value—Physical Value—Limitations—Cold and Warm Manures—Amount of Stable Manures Produced by Live Stock—Handling—Stable Manures Tend to Force Growth —Recommendations for Use of Crop Rotations, Commercial Fertilizers _and Stable Manures—Recommended Crop Rotations—For Farms in Middle Latitudes—For Utah, and Georgia—Recommended Green Manures—For Farms of the Gulf Coast Region of Alabama, Mississippi, and West Florida— For Sandy Lands of Indiana, Michigan and Ohio—For the Coastal Plain— Green Manures and Other Fertilizers Recommended for Kentucky and Tennessee—Evidence of Improvement from Farm Practice to Increase the Crop-producing Power of the Land—Evidence from the Coastal Plain— From Kentucky and Tennessee—From the Gulf Coast Region—Actual Farm Practices in the Use of Crop Rotation, Commercial Fertilizers, and Stable Manures—Rotations in Use by Farmers—Commercial Fertilizers and Stable Manures Used by Farmers—Where Use of Fertilizers is not Extensively Practiced—Green Manure Crops Used by Farmers—Use of Rotation and Manures by Farm Managers. CHAPTER VII THE CALENDAR OF OPERATIONS. . . . 142 Definition—Value—Manner of Mate benmoly a Kind aes, Sequence of Farm Operations on Selected Crops (Pennsylvania)—Farm Operations in Producing Alfalfa (California)—In Producing Peaches (California)— Influence of Available Work Days—Graphic Presentations of Calendar of Operations—The Calendar of Operations in Connection with Continuous Feed for Live Stock. CHAPTER VIII CHoIcE oF FARM EQUIPMENT... . . 152 Factors Governing Selector nirironmen’ a “paioe in pete annua Equipment—Experience Necessary—Justifying Equipment—Justifying Farm Buildings, and Individual Structures—Justifying Implements— Justifying Special Equipment and Tractors. CHAPTER IX BuILpDINnG EQUIPMENT. . . . {161 Regional Variation i in Building Equipment—Good and Bad i in Banal Build- Suggestions—Definition of Bill of Materialsk—Making a Bill of ieee eal Detailed Plans of Construction—Space Allotment in Buildings—The Farm- stead—Definition—Variations—Rearranging Existing Farmsteads—Plan- ning— Suggestions—Location and Site—Not Necessary to Cramp the Farm Building Site—Grouping Buildings—Distance Between Buildings—Lanes— Axis of Stock Barns—Location of Silos—Screening Unsightly Structures and Accumulations—Confining Poultry and Live Stock—Landscape Effects— The Plan on Paper—Details of the Farm Plan Map—Details of the Farm- stead Map. X1V CONTENTS CHAPTER X PaGcE Fenctnc, Work Stock, IMPLEMENTS AND MACHINERY. sti 6 Sere dey ak nisin Fencing Equipment—Kinds of Fencing Used in the United: States 2 ype of Farming and Size of Farm Determines Fencing—Field Arrangement Influences Fencing—Requirements of a Farm Fence—Gates—Life ef and Test for Wire Fencing—Posts—Work Stock—-Work Animals—Character of Farm Work Determines Type of Work Animals—Extremes in Work Animals Not Desirable—Poor Work Animals Uneconomical—Mating Teams— Working Stock—Number of Work Animals Required—Implements and Machinery—F actors Determining Implement and Machinery Equipment— Use of a Calendar of Operations in Estimating Implement and Machinery Equipment—Implement Needs of Barley—Additional Equipment Needs of Other Crops—Value of Calendars of Operations in Determining Implement and Machinery Needs—Special and Minor Equipment—What Constitutes Minor Equipment—List of Minor Equipment—Additional Minor Equip- ment—Costs—Examples of Lists of Total Equipment—Desirability of Second-hand Equipment—Determining Value of Second-hand Implements and Machinery—Determining Value of Work Animals—Determining Value of Dairy Cows—Depreciation Mounts with Age—When Second-hand Equip- ment is Especially Worth While—Costs of Equipment—Cost of Equipping a 20-cow Dairy—State Findings Concerning Costs of Equipping Farms— Michigan Costs of Equipping Dairy Farms—Dairy Farm Equipment Costs, Wisconsin, Michigan, Pennsylvania, and North Carolina—Relation of Equipment Investments to Returns—Building Equipment Costs, Ohio— Total Farm Equipment Costs, Ohio—Costs of Equipping Apple Orchards— Equipment Costs as Shown by Farm Management Surveys—Costs of Farm Equipment Vary—Example of and Variation in Costs, of Farm Equipment. CHAPTER XI THe CapiITaAL REQUIREMENTS OF FARMING. . . . 223 Recognition of Importance of Capital a Sntceiand =" Capital” Cee Cast and Credit—Credit Expands Farming Opportunities—Wisdom of Determin- ing Capital Needs—Capital Needs are Variable—Factors Affecting Capital Requirements of Farming—Individual Determinations Necessary—Estimat- ing and Grouping C tism Should Rule in Estimating Possible Returns—Care in Estimating Items of Family Expense—Tabulating Capital Requirements—Method—Pre- cautions to be Observed in Determining—The Safety Factor in Estimating— Capital Requirements Vary with the Business—Amount and Division of Farm Expenses as Indicating Capital Requirements—Amount and Distri- bution of Farm Expenses, Pennsylvania, Utah Lake Valley, Corn Belt, Georgia—Capital Requirements of Farming, As Owner—Classification As Owner, Ohio—Capital Requirements of Apple Orchards—Capital Required by Irrigation Farmers—Costs for 20-acre, 40-acre, and 160-acre Farm—Capital for California Farms—Capital Requirements of Tenant Farming—Capital Under Tenanting Compared with Owning, California— Effect of Type of Farm Business upon Capital—Desirability of Testing Capital Requirements When a Choice of Business is Possible—Sources of Capital—Factors which Influence Terms on Farm-mortgage Loans—Bank- ing—Advantages—Using Banking Credit—Crop and Stock Mortgages— Use of Credit—Amortization Method of Paying Loans—Prevailing Interest Rates—Range—Legal Interest Rates and Statutes of Limitations. CONTENTS XV CHAPTER XII PAGE Farm Prorits. . . ale Mfr 5)/), What the baeinese Should Payee chee idéas of Pienie-The Busters Should be Credited with All Production—Productive, Speculation and Home Values—Reference to Determination of Land Values—Deductions for Home and Speculative Values—Interest upon Operating Capital—Charge for Management—The Sinking Fund—Depreciation Charge—Examples of Estimating What a Farm Business Should Pay—Reasons for Demanding Full Returns of the Farm Business—Labor Income as a Measure of Profits— Findings Concerning Farm Profits from Farm Management Surveys—lIn- comes as Tenant or Owner—Sums Available, per Acre, Above Operating Expenses, 34 California Crops, 1915 and 1919 Data—Examples of Large Returns from Farming—California Examples of Farm Profits—Value of Perquisites—Determined Value of Perquisites—Family Needs as Found in Georgia—Living Costs in Minnesota—Family Living an Important Item— Value of Family Living in a Number of States—Perquisites Important. to Farmers—Value of Perquisites to Individuals—Living Needs and Standards of Families Vary—The Unearned Increment. CHAPTER XIII Factors AFFECTING PROFITS . . _ 275 Factors Affecting Piofta—The Type = iremianee as 4. Affecting: Profits Examples of Effect on Profits of Type of Business—Size of Business as Affecting Profits—Effect of Size of Farm Area upon Income—Summary of Survey Findings, Effect of Size of Farm upon Income—FEffect of Amount of Working Capital upon Income—Effect upon Income of Efficient Use of Land, Equipment and Labor—Examples of Effect upon Income of Efficient Use of Land, Equipment and Labor—Ways of Increasing the Size of the Farm Business—Quality of Business as Affecting Profits—Limitations to Im- proving Quality of the Business—Influence of Crop Yields upon Farm Profits—Where Greater Profit-taking is Easier—Examples of the Effect of Crop Yields upon Income—Influence of Live-stock Receipts upon Farm . Profits—Examples—Effect of All Four Factors upon Incomes—Influence of High Prices on Profits—Increasing Profits by Curtailing Waste—Ways of Curtailing Waste—Examples Are Easy to Find—Curtailing Losses Caused by Rodents and Predatory Animals—Caused by Weeds, Insects, and Fungi— Caused by Animal Disease—Saving Energy of Workers—Eliminating Unpro- fitable Operations—Curtailing Lost Motion—Establishing Methods to Detect Waste—Reducing Various Waste—Curtailing Wastes in Feed Stock—In Boarding Men—Eliminating Unprofitable Investments and Surplus Labor. CHAPTER XIV FINANCIAL ForEcAST OF PRoposeD Farm Lanpbs. . . . . 300 Objects of Financial Potecdet et atttion = tustifieation——_ Actual Practice Likely to Vary from Paper Plans—Procedure in Making up a Financial Forecast—Description of the Property—The Plan of Work—The Necessary Equipment—The Financial Test—Example of Financial Forecast. CHAPTER XV Farm MANAGEMENT SURVEYS. . . 314 Purposes of Farm Management Siiiveya? Method: ae Nikicng: Uke of ihe Survey Methods for Collecting Farm Management Data—Personal Opinion swab ee CONTENTS Paar Concerning Farm Management Surveys—Single Year vs. Continuous Records—Surveys Are Based on Farmer’s Estimates—Possible Objection to Reporting Survey Data—Sample Forms Used in Farm Management Survey Work—List of Farm Management Surveys—Federal Farm Surveys—State Surveys—Farm Practice Surveys—Studies of Sugar Beet Farms—Studies of Apple Orchards—Studies of Potato Farms—Studies of Poultry Farms— Studies of Dairy Farms—Studies of Cotton Cultivation. PART II INTRODUCTION TOV PART MLD S403 tes) OO re Sr RE CHAPTER XVI Farm BOOKKEEPING. . . 337 Definition of Farm Bonlbeenine 0c Tees cen Becocda?=iamenee = Farm Accounts—Record-keeping Results in Closer Attention to Details— Account-keeping Can Be Made Attractive—Preliminaries in Starting Farm Bookkeeping—Secope of Complete Farm Accounts—Simple Accounts— Cost Records—Value—What Records to Keep—Records Used in the Simple System—Comparison of Bookkeeping and Cost Accounting—Supplementary Records—The Annual Summary as a Means of Determining What Records to Keep—Time Element in Keeping Accounts—Technical Training Unnec- essary—Simplifying Accounts—Interpretation and Use of Results—Discus- sion of Records—Definition of Inventory—Value—Use—Taking an Inven- tory—Form for Inventory Taking—Determining Inventory Values— Valuing Implements, Machinery and Tools—Valuing Farm Animals—Valu- ing Field Crops—Effects of Appreciation and Depreciation upon Values —Depreciation Studies—Appreciation and Depreciation of Work Horses— Depreciation of Farm Equipment—The Cash Book—Description of the Cash Book—Example of Simple Cash Book—Cash Book Items Recorded by Enterprise Diary Method of Records—Example of Diary Items—Description of the Annual Statement—Steps in Making Up an Annual Statement. CHAPTER XVII Farm Cost ACCOUNTING . . . _ 372 Function of Farm Cost Accounting Fann Gost Medouitting simian to Commercial Cost Accounting—Cost Accounting Introduces Hstimates— A Favorable Time to Start Accounts—Classes of Records Needed for a Complete Set of Farm Cost Accounts—Items to be Covered in Crop Cost Accounting—Charges—Credits to Crop—Items to be Covered in Live- stock Cost Accounting—Charges—Credits—Inventories in Cost Accounting —The Cash Book in Cost Accounting—Properly Classifying Items—How the Cash Book Entries Are Made—Indexing Accounts—Feed Records in Cost Accounting—Crediting Production—Manure Accounts—Labor Records for Cost Accounts—How the Work Record Entries Are Made— Method of Recording Routine Work or ‘‘Chores’’—Supplementary Records —Supplementary Notes—Opening Cost Records at the Beginning of the Year—Closing Cost Accounts at the End of the Year—Increased Land Values—Determining Overhead—Illustrating Method of Determining Overhead—Final Test of Value of Cost Accounts—Example of Annual Statement Compiled from Costs Records—Example of a Crop Enterprise Costs Record—Study and Interpretation of Results. CONTENTS XVil CHAPTER XVIII Pace Costs oF Propucinc Crops... . Clie See age Value of Costs of Production Bika Stal gig Costs of Piduistion- Sena Entering into Cost of Production—Objects Sought in Cost of Production Studies—The Farm Manager’s Interest—Cost of Production Studies Should Start on Single Industry Farm—Average Cost Data Are an Unsafe Guide for all Conditions—Methods of Procedure in Making Cost of Pro- duction Studies—Examples of Costs of Producing Field Crops—Reporting Items in Terms of Time or Quantity—Costs of Producing Field Crops— Nebraska Costs: Corn, Wheat, Oats, Hay: 1909-10—Minnesota Costs: Barley, Clover, Corn, Ensilage, Flaxseed, Hay, Hemp, Mangels, Potatoes: 1902—1907—South Carolina Costs: Cotton, Corn, Oats, Hay, Cowpea Seed, Wheat 1914-15—Texas Costs: Cotton, Corn, Oats, Hay, Sorghums: 1914— Kentucky Costs: Tobacco, Stock, Dairy, Mixed: 1913—Georgia Costs, Corn, Oats, Sugar Cane, Potatoes, Watermelons: 1914—Missouri Costs: Corn, Oats, Wheat, Rye, Clover, Timothy and Alfalfa Hay, Soy Beans, and Cowpea Hay—Costs of Producing Sugar Beets—Costs of Producing Cotton —Costs of Producing Wheat—Costs of Producing California Field Crops: 1915 and 1919—Costs of Producing Fruit Crops—Costs of Producing Apples: Washington, Colorado, Oregon, Idaho, 1914-15—Indiana Apple Costs: 1911-12—West Virginia Peach Costs: 1912—Nebraska Spraying Costs: 1913, 14, 15—Costs of California Fruits: 1915 and 1919—California Citrus Costs: 1913, 14, 15, 16—Costs of Producing Vegetables and Truck Crops—California Vegetable Costs—Utah Tomato Costs. CHAPTER XIX Costs oF Propuctnec Live Stock snp Stock Propucts: MIsceELLangeous Costs. 435 Cost of Fattening Beef—Summary—Cost of Producing Hogs—Costs of Rais- ing Dairy Heifers—Costs of Raising Pullets—Costs of Fattening Lambs— California Cost Data: Beef, Sheep and Swine—Financial Items of California Beef Business (Average Figures)—Cost Data of California Dairying Business ’ (Average Figures)—Costs of Producing Milk—Reference to Outline for Conducting Cost of Milk Production Studies—Miscellaneous Costs—Costs of Clearing Land, Minnesota, Michigan, Wisconsin, Reported 1914—Cost of Tile Drainage, Ohio, 1910—11—Labor Requirements in Connection with Live Stock—Labor Requirements of Dairy Cows—Labor Requirements of Work Horses—Machinery Costs—U. 8. Hauling Costs: 1905-6. CHAPTER XX tau MWerioms °°. Pl) So RS . 469 Imports and Exports as Gans ie ‘Conthbnne The Effect aan Banerks of World War Conditions—Effects of Exports upon Prices—Distribution Terms—Market Trend—How Farm Products Are Marketed—Study the ‘Important Products First—Marketing Methods Vary—Marketing Agencies —Ways of Marketing—Choosing the Marketing Method—Inventory Method of Testing Marketing Agencies—Similar Tests of Other Agencies— Present System of Marketing Is Sound—Visiting the Markets—Value of Visiting the Markets—Few Growers Visit Their Markets—Influence of Weather upon Sales—Packages and Containers Vary—Studying Types of Containers—Examples of Market Containers and Packages—The Best Container—Shipping Carload Lots. XVIl1 CONTENTS CHAPTER XXI PAGE MARKET QUOTATIONS. . . Si 2, ROT Reasons Why Market Guntentens es Fallin Onn eanene Be Different Markets Should Be Studied—Quotations Indicate Market Demands— Sources of Market Quotations—Examples—How Obtained—Symbols of Terms Used—Past Quotations a Guide to Sellng—Five-year Periods to Be Used in Studying Past Quotations—Examples of Past Quotations as a Guide to Selling—Regular and Irregular Fluctuations—The Natural Market Course—Periods of High and Low Prices for Various Farm Products on Dif- ferent Markets—Holding Products for High Prices—Money Difference in Periods of High and Low Prices—Use of Past Quotations as a Normal in Reporting Prices—Prorating the Consumer’s Dollar—Prorating Money Spent for Oranges—Prorating Money Spent for Apples—Proration of Money Spent for Onions—Comparison of Retail Prices and Farmers’ Receipts—Reasons for Price Spread Between Producer and Consumer— Conclusion—Partial List of References to Literature upon Marketing. CHAPTER XXII Farm Laspor. . . . 517 The Farm iamneemrent Nese, of Merarn Tabor “interes in mieiner Tenens on Viewpoint—Five Points of View Concerning Farm Labor—Conflicting - - Ideas Result from Different Viewpoints—The Farm Manager’s Respon- sibility and Viewpoint—Classes of Farm Labor—White—Hobo or Tramp— Italian and Portuguese—Negro—Mexican—Indian—Japanese—Hindu— Chinese—Kind of Help Needed by Farmers—Classification of Farmers’ Labor Needs—Transient and Seasonal Labor Needs—The Worker’s View- point—Student Experiences Indicate the Worker’s Viewpoint—Student Experiences as Farm Laborers—Student Adverse Comments—What Con- stitutes Good Working Conditions—Working Hours—Boarding the Men— Example of Kitchen Supplies Cost of Boarding Men—Keeping Track of Kitchen Costs and Practices—Examples of Cost of Boarding Help—Housing - Farm Help—Improving Quarters Helps Individual Employer—Supervision . of Farm Help—Wages Paid to Farm Help in United States—Sectional Variations in Wage Scales—Value of Board as a Part of Wages—What Constitutes a Satisfactory Wage Scale—Paying the Men—Use of Bonuses or Premiums—Handling Labor—Farmers’ Part in Getting Good Farm Labor—Selection of Good Foremen Essential—Personal Qualities Necessary to the Successful Handling of Men—Personal Relation of Employer to Men —Discouraging Tattling—A Normal Day’s Work—Conditions Affecting a Day’s Work—Providing Equipment for Farm Help—Efficient Use of Equipment—Locating Labor Supplies. CHAPTER XXIII RAR ME LBNANGY. |c4 deel Aico sy telat eal) are ain) 2c Glee ee DO Definitions Used in Farm Tenancy—Utilization of Tenancy—Testing Proposed Tenancy Plans—Tenancy as a Means of Getting Started in Farming—Tenancy Provides a Test of the Attractiveness of Farming— Tenancy Provides a Preliminary Test Prior to Purchasing Farm Lands— The Principal Kinds of Tenure—Cash Rent—Standing Rent—Share Rent— Share-cash—Cropping Rent—Preferences for Either Share or Cash Rent— Reasons Given for Preferring Share Tenancy—Reasons Given for Preferring CONTENTS xix PAGE Cash Tenancy—Length of Tenure—Short Tenure Lease Favored—Period of Tenure—Influence of Annual Leases on Changing of Tenants—Conditions When Long Term Leases Are Favored—Example of Long Term Leases— - Advantages—Advantages of the Short Term Lease—Length of Lease Depends upon Circumstances—Leasing Practices in the United States— Methods of Sharing Crops and Stock Products—Field Crops—Orchard Fruits—Live Stock and Stock Products—Methods of Sharing Pasture— Dairy Farms—Dairy Leasing Practices—Wisconsin and Illinois—Stock Farms Practices—General Farms Leasing Practices—Leasing Practices in the Cotton Belt—Fundamental Factors in Leasing Farm Lands. CHAPTER XXIV Re eeLIan rT MOT) ea 1Sete SP SS teat des eae. Soe A678 Examples of Common Cash and Share Leases—Example of Partnership Lease—Example of Stock-share Lease—What the Lease Should Contain— Form of the Lease—Legal Requirements—Points to Be Considered in the Farm Lease—General Details—Reservations—Assurances and Guaranties by the Tenant—By the Landlord—Agreements with Respect to Credit Furnished by the Landlord—Respective Contributions by Each Party to Operating Capital—Adjustments with Respect to Property Owned in Joint Account—Respective Contributions by Each Party to Expenses—Payment of Rent—Privileges for which Special Rent Is or Is Not to Be Paid—Specifi- cations with Respect to the Care, Use, and Improvement of Real Estate and Arrangement for Labor and Materials as Needed for These Purposes—Speci- fications with Respect to Farm Methods and Procedure—Provision for Supervision—Procedure at Termination of Lease—Enforcement of Con- tract—Adjustment of Differences—Provisions to Insure Enforeement— Final Details—Proposed Standard Contract Forms for Leases—Suggested Division of Responsibility in Investment and Interest in Income—The Partnership Lease—Example of How a Partnership Lease Works—The Empirical Method—Rights of Each Party to a Lease Under the Empirical Method—Advocates of the Empirical Method—Objection to the Empirical Method—Points to be Observed in Taking a Diversified Enterprise—Esti- mating Rental Rates for Farm Fully Equipped. CHAPTER XXV SRLS LL hati ge Sr sham ete guetta by hi oak igi a al || | What Law Is—Written Law—Unwritten Law—Farm Law—Classification of Farm Law—Field so Extensive, Necessary to Limit Discussion—Our Attention Confined to Regulative Legislation—Conceptions of the Law— Legal Definition of a Farmer—Legal Definition of a Farm—Boundaries— Waters of the Farm—Riparian—Underground Waters—Kinds of Title to Farm Lands—Title by Grant—Rights of Way (Appurtenance)—Farm Workers and Laborers—Legal Status of Crops—Laws Relating to Live Stock -—Sales—Factors or Commission Merchants—State Legislation—County and Municipal Regulations—Conclusion to Farm Law. PARE Bir RUnOn Ce nema TOME AEE icars at. Ns). Pa ee 2) w AIR w 0 © 6 Gf 6 ee. OBS XX CONTENTS CHAPTER XXVI Pace Tom) WARM MEANAGER J SUED DD |. SI o te ee ea Selling Service: Duties: Qualification: Outlook—Definition and Status of the Farm Manager—Selling Service—What Does an Employer Desire in an — Employee?—What Has a College Trained Man to Offer?—A College Educa- tion—Looking for a Position—Choosing the Employer—Application— Examples of Letters of Application—Personal Interview—References and Testimonials—Selling Ability Paramount in Business Estate Administration —Reviewing Going Concerns—Salaries—Profit Sharing for Managers— Utilization of Salary—In Conclusion. CHAPTER XXVII INDEX TO! RIEFPRENCES,. . . .. ::. 0 00 o% ee fe RE) ee er UNDE og he) beh. hole eel ore ee Le ot ew en ae ge i TE FARM MANAGEMENT CHAPTER I GENERAL CONSIDERATIONS OF FARM MANAGEMENT Farming is business. It is as much business as importing goods, selling merchandise, building ships, running a railroad, and handling a mine. Jointly with industry in general, farming is subject to business principles and reacts to economic influences. The present day farmer should recognize that as such he is also essentially a business man, or else he must eventually succumb in competition with other business men. Keeping step with the increasingly rapid but hit-or-miss application of business principles to farming by farmers themselves, men of inquiring mind have developed the science and art of Farm Management. In the former capacity it analyzes and classifies findings and principles; in the latter it endeavors to apply these systematically so as to insure more and more profitable agriculture. It follows that farm management is primarily concerned with the business side of farming—with the business principles involved. ) Definition of Farm Management.—Management in farming falls naturally into two subdivisions—(a) as a subject, (6) as a method. Farm management—the subject—is the presentation of business and scientific findings in their application to farming, for the purpose of indicating the way to greatest continuous profit. Farm management—the method—is the utilization of sound princi- ples in the selection, organization, and conduct of an individual farm business for the purpose of obtaining the greatest possible profit. The terms ‘farm organization” and ‘‘farm administration”’ are closely synonymous with farm management. The Object of Farm Management.—The object of farm management has been stated in the definition, to obtain from the various enterprises of an individual farm business the greatest returns consistent with a broad, clear, and far-sighted policy. This object constitutes a test to be applied first, to the choice of farming as a business; second, to the selection of a specific farm business; third, to the selection of a farm and its proper equipping; fourth, to the detailed operation of a farm when established as a going enterprise. Scope of Farm Management.—Put in a condensed form and with some seeming repetition from the statement above, the concern of farm management is with 1 2 FARM MANAGEMENT (A) Getting started in farming: . Selecting farming as a business. . Selecting a specific farm business. . Selecting the farm. . Determining capital needs and obtaining credits. . Organizing the farm business. . Equipping the farm. (B) Doses farm enterprises: 1. Directing crop and stock auevanes so as to obtain the greatest possible continuous net profits. 2. Handling farm labor. 3. Keeping account of operations and results. 4. Selling products. Consideration of this table suggests the following generalization of the two-fold scope of farm management (compare the definition of farm management above): (a) The recording, presenting, and discussing of all available farm management data as applicable to prevailing local conditions. These data will be (1) those generally possessed or recognized by competent students and practitioners of farm management; and (2) those that may be strictly local—perhaps not yet classified or published—while yet knowledge of them may be of supreme importance for the successful prosecution of a given crop or live stock enterprise. (b) The actual hand- ling of a farm or ranch enterprise, i.¢., the carrying out of the duties and the assumption of the responsibilities of a farm manager. A clean-cut distinction can thus be made between the practice of farm management and the presentation of information needed by the farm manager. All books on farm management are obliged to convey certain secondary facts contributory to the practice of farm management. For instance, a discussion of farm labor covers not only concrete ways of handling labor as a part of farm management, but also at least a brief look into prevailing hours, wages, and activities. A better understanding of planning or replanning a given farmstead will follow a review of prevailing building types for the same kind of business under the same kind of envi- ronment. It is perhaps not necessary to separate information and appli- cation at this stage of our knowledge of farm management, but as time goes on and the accumulation of data proceeds, a segregation of the two phases will prove desirable. At this point, however, let us note with increased emphasis that farm management at bottom is interested in the individual farm as a unit. It attempts to apply widely gathered scientific findings as well as local knowledge to one particular farm or ranch at a time. It obtains these findings from many sources—agronomy, horticulture, animal husbandry, local farm practices, rural sociology, business experiences—which are Om kwN GENERAL CONSIDERATIONS 3 brought together, culled over, interpreted in terms of business, and, if utilizable, incorporated as part and parcel of the individual farm business. Farm Management vs. Agricultural Economics.—The above con- ception of farm management distinguishes it rather sharply from the field occupied by agricultural (rural) economics, since agricultural econo- mics deals with groups of farms, and from the resulting analysis, deter- mines principles applicable not alone to the farm business, but to the national welfare and even to international contact. Farm management, as outlined here, is not as widespread in its scope, nor as far reaching, as agricultural economics. Within its sphere, farm management is con- cerned with the individual agriculturist, rather than with the general welfare of agriculture. Illustration Contrasting Farm Management and Farm Economics.— Tenancy gives an excellent illustration of the viewpoints held by farm management men in contrast with those of the economists. From the individual’s viewpoint tenancy may be a very desirable, and perhaps the only, way to obtain a start. Farm managers point out that the logical route for the beginner in agriculture who is to use his hands as -well as his brain is through the successive stages of farm hand, tenant, owner. Tenancy provides opportunities for individuals who may not be in a position to buy. From the farm economics standpoint, the pres- ent feeling is one of grave concern over the increasing proportion of tenant-farmed lands in these United States. Better marketing conditions through the codperation of producers will undoubtedly result in advantage to the large body of farmers. But from the farm management viewpoint, a decision is to be made as to whether or not under given conditions, it is better to combine fellow farmers and pool interests, or to sell independently. Farmers’ Individual Interests do not Neglect Community Interests — What is here said may sound as if the farm manager’s viewpoint is purely individualistic and selfish. It is in his relation with his own enterprise. But this is far from saying that the farmer cannot or does not practice as generous an altruism and exemplify as humane a citizenship as any other man. Is it not correct that the truest democracy and the finest civilization are unvariably found to rest upon basic industries, the most important being agriculture, carried on by individual proprietors, who, when they coéperate, do so under no other compulsion than an inward willingness? Financial Success Usual Farm Management Measure.—The farmer who applies business principles to his farming operations does so with the object of obtaining the greatest returns from expenditures of muscle, brains and capital, in competition with other farmers and other industries. This means that methods and recommendations are brought before the bar of finance. Financial success is the usual measure of farm manage- ment inquiry. Recognition of this fact is indicated by methods of report- 4 FARM MANAGEMENT ing the outcome of agricultural experiments. will suffice. Two or three illustrations In Comparing Experiments with Crops.—In comparing the result of a season’s work with 11 differently handled field plots, Thorn and Holtz! The summary present the net returns per acre over cost of production. shows: TABLE 1.—FINANCIAL COMPARISON OF CROP EXPERIMENTS plowing, June 10 late spring disking, 1 See chapter of references. Yield in Gross Cost Net How treated bushels per | returns returns per acre acre per acre per acre Corn and wheat alternating, fall! Corn 30.0 plowed each year Wheat 37.8 | $56.24.) $13.65 | $42.59 Peas and wheat alternating, fall| Peas 32.0 plowed each year Wheat 33.7] 52.56 | 17.35 | 35.21 Wheat and summer fallow, fall} Wheat 49.4/ 39.50 10.05 29.45 plowed after wheat Wheat and summer fallow, spring} Wheat 49.0} 39.20 10.55 28.65 plowing, April 3, packed Wheat and summer fallow, early | Wheat 51.7) 41.36 10.35 31.01 spring plowing, April 3, not packed Wheat and volunteer, volunteer | Wheat 20.2; 17.16 62155) eon used for pasture, fall plowed after volunteer Wheat and summer fallow, late | Wheat 38.5) 31.00 8.80 | 22.20 spring plowing, June 10, not packed Wheat and summer fallow, late | Wheat 36.6} 29.28 8205n | e223 spring plowing, June 10, not packed Wheat and summer fallow, early | Wheat 42.4 | 33.92 9.70 | 24.22 spring disked, April 3, late spring plowing, June 10, packed Wheat and summer fallow, fall] Wheat 37.3| 29.84 9.20 | 20.64 disked, late spring plowing, June 10, packed Wheat and summer fallow, fall} Wheat 49.7, 39.76 9.45, 30.31 GENERAL CONSIDERATIONS 5 In Comparing Stock-Feeding Experiments.—The use of a financial statement in presenting results of stock-feeding experiments is of long standing. The following is illustrative 2 TasBLE 2.—FINANCIAL COMPARISON OF STOCK—-FEEDING HXPERIMENTS Lot number 1 2 3 4 5 INmmber OfSteers. 2 osha nics eet ss 12 12 12 12 12 Average weight at beginning of experiment, pounds. 2... .5.:0.... 780 774 760 742 757 Cost per steer at beginning of ex- periment at $6.05 per 100 lb....... $47.19 | $46.83 | $45.98 | $44.89 | $45.79 Cost of feed consumed per steer durme experiment... ..:......... 20.45 | 24.98 | 25.82 | 31.48 | 20.45 Freight charge per steer in market-| — ing at 1746¢ per 100 Ib........... 170 1.78 1.78 1.79 1.70 Cost of yardage per steer on market. 0.25 0.25 0.25 0.25 0.25 Cost of hay per steer on market... . 0.11 (ae O. 11 0.11 Oeil Commission per steer in selling... .. 0.50 0.50 0.50 0.50 0.50 —|-_—_—_—_—_—_—_————-, Ss eo? pS Fe Oe a YS ee oe Patal cost per isteery =.) 2.6... $70.20 | $74.45 | $74.44 | $79.02 | $68.80 Selling price per steer.......... 71.44 | 76.85 | 77.88 | 79.36 | 69.98 Net profit per steer........... 1.24 1.90 3.44 34 1.18 Prices per 100 lb. for which steers JGUULELS Sil BSS ee ae ee a a Gio: eae CoO Sem oo lb iero i oree20 Prices per 100 lb. necessary to have broken even (hogs not included).... (e22 7.31 ff seill tll 7.08 Increases in selling prices per 100 lb. above initial cost necessary to have ECRCMMO VON yy fips.) se) as Stace ha! « i I 1.26 1.26 1.66 1.03 Prices per 100 lb. necessary to have made a profit of $10 per head (hogs LOL PUINC 1G SC) ees eee chee, ces htc sone 8.25 8.29 8.29 8.69 8.10 Increases in selling prices per 100 lb. above initial cost necessary to have made a profit of $10 per head....... 2220 | 2.24: 2.24 264) 9" 205 In Comparing the Value of Spraying Experimerts.—In computing the value of spraying experiments, records covering the years 1913, 1914, and 1915 were reported thus: 6 FARM MANAGEMENT TABLE 3.—FINANCIAL COMPARISON OF SPRAYING EXPERIMENTS Plat 1—Total value of fruits.:: ips esis eds =) = <1 ici eee ene ee eee eee $12.05 Value of fruit'on check plat! ..-. 24-2 o/s: See ee ee 2.28 Difference... 2... 456555. oes Otel: ob ee eee Pees 9.77 Cost: of spraying:.....cy. 0.202 eS ln eo Ae eee ee eee 0.29 Netigain from spraying? :(.)\2 20s. 20 oe ee 9.48 Plat 2—Total value of fruit... «+ sccsa seca fe eine een eee 7.47 Valuetor iruit onachetcks. tener ore eee ich oles tls tee 0.10 Difherence ss ccc cgals he Ses OCR Co ee MaBTl Cost of sprayimg:... cts eyes aeterier tee ete ae 0.25 Net: gain from‘ spraying): ea. a2 oe ee ee ee ee rae = el, Plat 3o— Total. value of fruits access o acl toe ee eke 14.63 Value‘ of fruit on check msc. 4. cpo ss = eo ote eee ee 0.40 Differente si i/c45 224 2 ones Oa 8 BOs PO OED GoD eee 14.23 Cost. of spraying-jne 24 cite pate) aie tein ee te ate ee eee 0. 26 Net gain from ‘spraying. 2: . 6. 0. 6.5 eis ae eee) 13.97 Plat:4—Totall value oteinwith yee aac is ee Cae eee 10.59 Value of frurtonicheck® xcs :.o5 cre ono one ene ice eee a 0.21 Difference. is fancies’ pale pails oo cde hee ct otek CLO en ca ae ea 10.38 Cost of sprayamg’s 2 Ashes: sc. 9 bt opis te aes ee 0.24 Net gain from spraying: 24.022 2 bdcis. 0c). See eee 10.14 Plat 5—Totalvalwelofetruiitic eyewear cote eee once eee ac 26.31 Value of fruit, onvcheele....8.":, seh ose Sean eee eee eo eee 5.66 Difference. '; <6) cog Gidea oes ee eee sree 20.65 Cost. .of sprayaing.is:.2 ar. Gh. d sph cete Oe eee eee 0.25 Net gain’ from spraying eee eae eee ee eee 20.40 Plat:6—Total value of fruit. eiere erie oie ee ek eee 7255 Value of fruition check3o4.cec. eee ee eee 2.14 Difference... oc co 2 othe hile ei RUe See aioe ae) ae ee 15.41 Cost of spraying, . .) ae ee sccisg ee sles sias osha oferta 0.26 Net gain from ‘sprayamg. 222 to see on alsin epee 14.15 Use of Financial Test is General.—Use of the financial test can be found everywhere. It is involved in determining such questions as: 1. Does prolonged life of fence posts by dipping in asphaltum pay for the extra cost of material and labor? 2. Will a small pumping plant run 24 hours in connection with a reservoir, be ultimately cheaper than a large plant run for 12 hours—the period of actually applying water? 3. In warm, sunny climates, is the painting of farm buildings justifiable? 4, Isit cheaper to sell grain at harvest and rebuy in spring, or to store and meet the various direct and indirect charges (e.g., storage charges and interest on money invested)? 5. Under poor drainage conditions, will tilling a limited area pay? 6. Under given conditions, will the buying and fattening of stock cattle pay? 7. Is a breeder justified in paying high prices for sires, as $12,000 for a boar, $109,000 for a dairy bull, $25,000 for a beef bull? GENERAL CONSIDERATIONS 7 Basic Knowledge of Agricultural Sciences and Practices Precedes Farm Management.—We have already perhaps made clear the complex character of our subject, even if we have done nothing else. But there is more to come to make this preliminary analysis complete: we must remind the reader that in delving into farm management he must equip him- self with a panoply of fundamental knowledge. Empiricism grows less and less dependable. The manager must himself actually possess the existing body of knowledge about the feeding, breeding, and handling of stock; the requirements of soil preparation, seeding, culti- vation, and harvest of crops; how to recognize soil types; alkali; irrigation; drainage; animal and plant diseases; handling of soils—plowing, culti- vating, fertilizing, liming; control of weed, fungus, and insect pests; the elements of chemistry, botany, and genetics; the business principles involved in bookkeeping, banking, and selling. Only upon such a founda- tion can successful farm management be built. Just as in building a house one must know the relationship of the different parts, the strength necessary for each, the best choice of material, and the best type of construction for a given purpose, so in building up the farm, one must know the limits of each possible industry and how to proportion them to bring about a properly balanced and constructed scheme. Farm man- agement is, then, the ability to test the adaptableness of the different agricultural elements within reach, and to carry out to success the scheme resulting from the selection and combination of these elements. Examples Illustrating Function of Farm Management.—Let us now make these distinctions and relationships still plainer. Plant industry is responsible for information as to how to grow acrop. Animal industry is charged with the duty of pointing out how to handle stock and how to produce stock products. Similarly, farm mechanics is concerned with indicating how to select, purchase, and operate farm machinery; and plant pathology and entomology with how to control diseases and insects. Now it is the function of farm management, on the other hand, to decide when to use the contributions of these sciences and how much of them to use for meeting given conditions, with reasons for the decisions. To In.ustrate.—Will this land grow barley better than alfalfa, or will there be rain enough in this district to grow alfalfa? This is a plant industry question. Even if this land does grow barley better than alfalfa, does it grow it enough better to promise greater net profit after taking into account market value of crop, possibility of its disposition, and final yield of the acreage? This is a farm management problem. From the standpoint of physical welfare the problem, shall sows be bred once or twice a year is for animal husbandry to determine. But, are conditions such that more profit will result from one or from two litters per year is a question for farm manage- ment to decide. If one is to buy 20 acres of land to set out to peaches, he must needs consider the demands of the peach as to soil, climate, water, planting, cultivation, pest control, pruning, fertilizing, harvesting, and marketing. This is basic information. Farm cay FARM MANAGEMENT management is concerned with the amount of capital required to buy the land and carry on the project, the amount of labor needed at different times of the year, a possible source of income until the trees are in bearing, the equipment required for working the land, the necessary buildings, the question of soil fertility and possibility of intercropping, the location and demands of a market for the product when grown, and the limiting distance of profitable haul. Typical Farm Management Questions.—Other questions of a dis- tinctly farm management nature are: What can a man expect to make on 40 acres of alfalfa land yielding 6 tons per acre, given over to hogs, if he understands the business, discounts cholera, and practices intensive methods? I am interested in fruits, and have $12,000 to invest. Will you kindly answer the following? (a) If I buy a bearing orchard, which offers the greatest profit—prunes, pears or peaches? (b) How much can I afford to pay for typical producing land? (c) How big an acreage can I buy, considering it in bearing, and leave enough to purchase the necessary work stock, meet running expenses, and keep my family for one year? (The latter item should amount to about $900.) Which offers the best returns as an investment—a stock ranch of 2,000 acres that will carry 200 head of beef cattle, or 200 acres that will raise good crops of beans, potatoes, and alfalfa? In the latter case I should put one-third of the acreage into each annually, selling all the product. How many fat beeves can I turn off annually on a 1,000-acre ranch carrying one head to 20 acres, and what, on an average, will such land be worth? Students of farm management find an extensive field to draw upon, and soon learn that there is naturally a good deal of overlapping. Many subjects must be considered, and there can be no sharp line of demarca- tion between what is strictly farm management and what strictly plant culture or animal husbandry. Graphic Presentation of the Place of Farm Management.—The accompanying chart illustrates graphically the foregoing observations. Students will find it a helpful guide. The chart makes clear that at best the entire field is made up of interlocking subjects. In college curricula these are usually treated as more or less distinct, each in its own sphere. As already pointed out, in actual practice no such clear-cut differentiation ispossible. Agronomic subjects dovetail into animal husbandry. Sheep, swine, cattle, and poultry are closely correlated with alfalfa, barley, wheat, corn, hay, and pasture crops. Horticultural practices draw upon plant pathology and entomology to a remarkable extent. Chart Arrangement Arbitrary but Valuable.—Since each individual brings to bear a perspective based on the field he is attempting to cover, other investigators and teachers may find fault with this arbitrary arrangement. It is clear, however, that a brief explanation of this chart, carrying with it, as it does, the subject matter properly pertaining to farm management, goes far to provide the student with a mental picture GENERAL CONSIDERATIONS 9 as a starting point in his attempt to classify the many subjects that support and dovetail into the field of farm management. Only a little study of the chart is needed to show the necessity of thorough training in the many subjects which form the foundation of farm management before actual study begins. Farm management, resting as it does on corner stones of training and experience, is, in college, a course for ad- vanced students, not for elementary classes. Farm Management Forestry ge / Landscape Gardening a -<=Ajantiindystr Nrural Engineering yz /\ncludin ee >< AgronomyHorticulture,etc. ~- Rural Institutions Agricultural Economics Animal Industry /includin Dairying, Poul ry, etc . ey Agricultural Agricultura} Botany Entomology Genetics Geolo Irrigation — Plant Soils TZoolo Bacteriology Chemistry J a ad q Pathology oy Cuart 1.—Graphic presentation of the place of farm management. The sizes of the squares in this chart do not necessarily indicate the relative importance of the subjects, other than to indicate their immediate and primary importance when gauged from the farm manager’s point of view. ; Use of Farm Management a Personal Matter.—The extent that farm management as exhibited in this work or in similar texts shall be applied to a given business is a personal matter. Knowledge of what farm management consists of and how business principles can be applied to farming operations should undoubtedly constitute a part of every farmer’s equipment. Ignoring such principles, wholly or in part, is purely a personal privilege. Some men prefer to live in a pleasant home community and take less than the usual rate of interest on the investment; others prefer a business with relatively small possibilities in the way of returns if they can farm at something they like; others are willing to put up with the hardships of pioneering because they like frontier life or the subduing of difficult conditions; while still other men prefer to let someone else do the reclamation or pioneer work and to pay them for so doing. 10 FARM MANAGEMENT Any farmer, either active or prospective, however, should know what he is doing, and if he is failing to get the most out of his business, he should know the reason why, and be ready to defend his methods—at least to himself. The owners of many farms are disillusioned when farm management principles are applied. The presence of a minus income, the neces- sity of allowing for labor of all members of the family, the realization of the heavy investment, the knowledge that the operator is failing to get from the business all that he is rightly entitled to, are discon- certing and sometimes discouraging discoveries. In such cases if ignorance is bliss then it is folly to apply farm management tests. Never- theless, every year greater numbers find the pleasure that lies in the subject, in the application of business principles to all farming operations. Its use is varied, extensive, and clean-cut. To test every proposed plan by balancing the saving or income against the cost becomes contagious. And in the doing, a better understanding is gained of agriculture. Farm management does not enjoin a man from erecting any kind of buildings that meets his needs and desires, provided he understands what he is doing and is willing to accept the consequences of too great or too little investment, of freakish construction, or of temporary struc- tures where permanent should prevail. It is personal privilege to farm one’s land to grain and beans although fruit or live stock may be equally possible and actually more profitable. It is one’s right to use horses even if tractors are cheaper, or the reverse; to sell independently when cooperation is possible; to rent rather than to own; to hire peon* labor; to store implements in the open; and to transgress many other business principles. But farm management, while recognizing personal privilege, is concerned that due attention be given to what from a business standpoint is justifiable and proper. What is finally done is the individual’s concern; what should be done is the ground work of enlight- enment and instruction (to the extent of available knowledge) upon which the whole subject of farm management rests. Farm Management Constantly Changing.—Since farm management is concerned with the business side of farming a presentation of farm management must be general in scope and character. No business remains entirely stable or constant. All businesses fluctuate as changes occur in their zones of contact with other industries and influences. So farming needs change with labor shortage, good or poor markets, low prices, tight money, the demands for land, the influence of Japanese, Hindus, or other foreign races upon both the production of farm products and the social life of American communities. Sometimes one thing is of *Peon as used in this book is a western word, meaning low-grade labor, especially Mexican. It carries none of the implications of the word peonage as applied to certain alleged practices in some of our southern states. GENERAL CONSIDERATIONS 11 outstanding importance; at other times an entirely different factor will be preeminent. Use of Farm Management in Actual Farming.—Great variation is to be found throughout the United States in the extent that farm manage- ment is used in actual farming operations. The least use of farm manage- ment is found on the tiny farms recently cleared of brush or reclaimed from swamp, devoted to but one or two crops, using one animal as motive power, and equipped only with the minor farm implements. The equipment consists of an unpainted shack of one or two rooms, a small shed to house the horse or mule, a well, cistern, or spring, and a bit of cleared land roughly fenced. — The farm management of the typical negro farmer of the South, of the Indian of the West, of the Mexican of the Southwest, or of the little farmer of the dry areas or high altitudes, is simply the farm practice which he has acquired from long experience, and has traditionally followed. The other extreme in the application of farm management is to be found in the large corporation holdings, farmed in units but coordinated into a gigantic enterprise, covering, in certain instances, hundreds of thousands of acres, and requiring the shrewdest application of farm man- agement in its many business and technical aspects. An enterprise of this sort covers many combinations of agricultural enterprises—cattle, sheep, horses, hogs, dairying, alfalfa, corn, sorghum, barley, wheat, oats, rice, cotton, sugar beets, beans, deciduous and citrus fruits. In the more outstanding of these enterprises are to be found the best examples of farm management today. Their managers, often keen businessmen, developed by city training, have attempted to choose the most profitable combination of enterprises for the particular soil, climate, water, labor, and market conditions they have to face, to place able men in charge, to follow approved agronomic, horticultural, and live stock practices, to keep track of what is being done by carefully devised sets of records, and to watch all details of the business in an effort to eliminate leaks and waste and to increase profit. — . Between these two extremes with respect to farm management there lies an endless array of farms and farm enterprises that use farm manage- ment principles in varying degrees. Object of Studying Farm Management.—The principal purposes of studying farm management are to gain power to analyze the business; to devise suitable systems of cropping; to provide economical arrange- ment of fields; to adjust field crops to live stock; to utilize capital and labor to best advantage; to decide upon suitable plans for keeping simple records of the leading projects on the farm; and to carry forward the management of the farm and the work of farming in such a manner as to give the greatest profit per acre and per worker. 12 FARM MANAGEMENT Fundamentals of Farm Management.—From an analysis of many farms and of specific farm enterprises certain fundamental factors have been evolved which in a large measure are directly responsible for the farmer’s success. Some of the more significant of these are: proper size of farm business to promote efficient operation of labor, teams, and mach- inery; establishment of the principle that American agriculture is based on product per man rather than product per acre; importance of the diver- sified business which promotes better crop enterprises, insures against total loss of income through failure of major crops, makes for better utilization of farm labor and for general business stability; importance of having live stock that yield an adequate return for the crops fed, and of growing crops of sufficient yield to pay more than the fixed cost of production; importance of the utilization of capital in the farm busi- ness; utilization of equipment properly proportioned to the conduct of the given farm; and relation between landlord and tenant, including division of income. Time Element in Studying Farm Management.—It is the great variety of scope and the opportunity to apply original plans to any given enterprise that make the study of farm management fascinating for the student of agriculture. But results in farm management are obtained only from study and thought. The student must take suffi- cient time for painstaking consideration, either prior to embarking upon an enterprise, or during the actual carrying out of the project. The gains from farm management are largely in direct proportion to the effort spent in its study and application. A farmer already overworked in trying to keep things going will not welcome a suggestion of still greater tax upon his time and energy. Later, when he can afford to spread out, he should find in farm management a worthy field. Field Studies Should Supplement Printed Matter.—To acquire proficiency in the subject of farm management, study of printed matter should be supplemented, so far as possible, with visits to sections specially noted for well-developed practices in farm management. In general, the southern and many of the western states do not offer abundant examples of farm management in full operation, and better results in learning the general principles in return for the time spent can be obtained, for instance, in the middle western States such as Kansas, Nebraska, Iowa, the western states of California and Oregon, the north- eastern States of Michigan and New York, and in states and localities where agriculture is well developed, diversified in nature, and sufficiently profitable to permit the expanding of the business. On the other hand, a farm manager well grounded in the more approved and up-to-date methods will find such states as Louisiana, Mississippi, Alabama, Georgia, the Carolinas, Montana, Arizona, etc., of special interest because of the striking contrasts they have to offer. GENERAL CONSIDERATIONS 13 Farm Management Terms Familiarity with terms common to farm management aids in a better understanding of the subject. Terms in general use are: Farm Enterprise.—A farm enterprise is any crop, type of live stock, manufacturing process, ete., which constitutes a part of the farm business. Farm Practice is the handling of all the operations in connection with a given enter- prise. If used in an agronomic or a zootechnic sense, the term refers to methods of crop production and handling of stock; if to Farm Management, it refers to the coordination and execution of the various details in carrying on the entire business. A farmstead is that part of the farm set apart for the group of farm buildings together with yards or corrals, home orchard, garden, and minor home enterprises, as poultry or pees. A specialized farm is one which normally derives at least 50 per cent of its receipts from one source. Terms used in connection with capital. Farm capital or farm investment is the average value taken at the beginning and ending of the farm year of all real estate, improvements, machinery, live stock, feed, supplies, cash, and other investments necessary to carry on a given farm business. It includes the value of the farmhouse but not the houshold furnishings. Money owed by the farmer is not subtracted. Fixed capital is that invested in land, buildings, and relatively permanent fixtures. Circulating or working capital is that invested in live stock, machinery, feeds, supplies, etc. Inventory.—The inventory is a detailed list of farm properties with values assigned. Terms used in connection with income. Net income or farm income is the difference between gross income and farm ex- penses. Net income, therefore, includes both interest on capital and a sum for wages or salary of the operator. Farm receipts or gross income is the amounts received from sales of farm products, increase in inventories of live stock, feed supplies, and receipts from outside labor, rent of buildings, etc. Direct receipts are the cash or equivalent value received from sale of crops, live stock, live-stock products, for labor, and from miscellaneous sources. Indirect receipts are the values from increased inventory, or appreciated values of any of the various forms of property. Farmer’s earnings are the sum of the labor income plus what the farm furnishes toward the living of the operator and all others living or boarding in the farm home. Labor income or operator’s labor income is the sum left after deducting from farm receipts the three items of farm expenses, interest at the going rate on the average farm investment, and unpaid family labor other than the operator’s. Minus farm income is the sum by which the operator failed to make farm expenses and interest on the invested capital. Percentage return on investment is the rate of interest received on invested capital after deducting all expenses. In the case of the operator it is determined by deducting the estimated value of the operator’s labor and dividing this result by the amount of capital invested. In the case of the landlord, taxes and other necessary expenses are deducted. Terms used in connection with expenses. Farm expenses are moneys paid out during a business year for the purpose of meet- ing current expenses other than investments which are necessary to carry on the farm 14 FARM MANAGEMENT business. Expenses cover payment for labor, including board, feed, materials, sup- plies, taxes, insurance, repairs and parts, oil, gasoline, ete. Expenses should include the value of labor performed by the family plus depreciation of equipment plus decreases in inventories of live stock, feed, and supplies. Household or personal expenses are not included, as they do not constitute expenses of the business. Terms used in connection with occupancy of land. An owner is one who owns all of the land that he farms. A part owner is one who owns only a part of the farm land that he operates. A tenant is one who owns none of the farm land that he operates. A cropper is a tenant laborer who furnishes the manual labor of growing a crop, but little or no capital. A landlord is one who owns land farmed by another. Share rent is a system of paying a portion of the crops or stock produced as rent for use of farm lands or equipment. Cash rent is a system of paying a fixed cash rent for the use of farm lands or equipment. Cash-share rent is a combination of cash rent and share rent paid for the use of farm land and equipment. Terms used in connection with labor. Family labor is the unpaid farm labor furnished by members of the family, other than the operator. A man work unit is the average amount of work accomplished by one man in 10 hours. An acre of hay represents one man work unit because, on the average, approxi- mately 10 hours of man labor are required to handle it. An acre of potatoes represents 10 man work units because, on the average, approximately 100 hours of man labor are required to handle it. One dairy cow from which the milk is wholesaled or made into butter represents 15 man work units because, on the average, approximately 150 hours of man labor are required to handle such cow and her product. It may be desirable to vary with the region the number of units assigned to this or that enterprise. A horse work unit is the average amount of work accomplished by one horse in 10 hours. A productive work unit or labor unit is the time of one man or one horse employed for a 10-hour day at productive work in the growing of a crop or the producing of stock or stock products. Terms used in connection with crops. Crop acre is one used for producing some farm crop other than wood or pasture. Two crops grown on the same ground means double as many crop acres as land cultivated. A tillable acre is one suitable for some farm crop other than wood or pasture. Diversity index is a measure of the degree of diversification as practiced on the individual farm. Crop index is a measure of comparison of crop yields on a given farm with the average yields of a group of farms operating under similar conditions. The relation- ship is expressed in percentage. Terms used in connection with live stock. An animal unit is the approximate equivalent, from the standpoint of manure produced and feed required, of a mature cow or horse. It is customary to count as an animal unit 2 head of young cattle or colts, 4 calves, 5 mature hogs, 10 pigs or shoats, 7 sheep, 14 lambs, or 100 fowls. The term is used for purposes of comparing different classes of animals and to compute total amount of live stock on farms. GENERAL CONSIDERATIONS 15 A productive animal unit is an animal unit which increases the revenue of the farm by its own growth, by producing young, or by some live-stock product as milk or eggs. Illustrating use of terms. On starting a farm enterprise the value of the investment in the business for land, buildings, work stock, implements, seed, feed, cash orld es lands vetcit.. 7 cn rere men eae ieee eres Seed, feed, supplies, cash, ete At the end of the year the books show: Buildings, land, ete Seed, feed, supplies, cash, ete The average of the two inventories is: The incomes are found to be: Einromaesale Ol MLOCMCLS 260 isch «2 saps eyes etd «de was From increase in number and value of young stock. The expenses are found to be: Labor, seed, feed, ete Depreciation of equipment siiue [bof al le Wosle} le lol ellis) eiSilel sie fe) 0 eire (ese at's , ete., is found to be: $20,000 (Fixed capital) 6,000 (Working capital) $26,000 $19,800 (Fixed capital) 8,200 (Working capital) $28 , 000 $27 ,000 (Farm capital) $ 4,800 (Direct receipts) 800 (Indirect receipts): $ 5,600 (Gross income or farm receipts) $ 1,400 (Direct expenses) 300 (Indirect expenses) $ 1,700 (Farm expenses) The difference between the gross receipts ($5,600) and farm expenses ($1,700) gives........ The operator figures that: (@uihervalueiof hisilabomisesy.2c- 054s. 6-500. = - (b) The value of unpaid family other than his own is (c) Interest at 5 per cent is (d) Value of house is $400 and of home-used products $450, a total of He will then find that: less gives him which, plus gives a total available for the family of $ 3,900 (Net income or farm income) $ 1,200 400 1,350 850 $ 3,900 (Net income) 1,750 (Combined family labor and interest) $ 2,150 (Labor income) 850 (Value of house and home-used products) 400 (Family labor) 1,350 (Interest on investment) $ 4,750 (Total family income) Crop index is used to express the crop yields of a particular farm by comparing it with the average crop yields of all the farms in the community. 16 FARM MANAGEMENT Example.—A particular farm produces 1,000 bu. of corm on? 5328 30 icine Ss Ree 20 acres GOO'bu. Of wheat on. .94- 4 ye cee pa a 20 acres 450 bu. of ontsonss. os ko. oe cee ee 15 acres GO:tons of hay On. Pos es. hee eee oe eee 40 acres Motallecsv tail. eu Ses Ghats ceo oe SE ean ees 95 acres The average yields for these crops in the community are: corn, 60 bu.; wheat, 32 bu.; oats, 40 bu.; and hay, 134 tons per acre. Hence, on the average, the acres required to produce the above quantities of products are: 1,000 divided by 60 = 16.7 acres of corn 600 divided by 32 = 18.8 acres of wheat 450 divided by 40 = 11.3 acres of oats 60 divided by 134 = 34.3 acres of hay Totalsvem. s-s eee electric .car Li Soh oan narra eg MMeES ALOM. ero. ke eke cee Schools. ..5 33.0. ae miles from GHUFCHES sos. 5.5 so ricere ik Bosh 6 sed agestepapanweb Nous Taneivsepn fags hes eMC By OIE a es saya (Give denominations) Nature of highways from farm to above places... .............«..--:1s > + «see (macadam, gravel, unimproved) INearesticity Or tower ae meet POPUlStHORs.).500 oe eee Nearest market OF simarketsin(localazand ewholesale) soem oe er ire nee eee General surface fEAtUEes Of LAW a. Sects cise ce end eeaeone hte ie cea a ae altitude. eee (level, hilly, rough) Character ot,sollecs: neeist cee on eo OnE Drainage. « . ..... eee (gravely, sandy, loam, clay) (good, acres that need drainage) LS Ra shai roe acres: ,Tillable......."........+».s, USed as Meadow.) see i WiMbeh a seach de eee , nature. of timber... .......<.. 25 ee (kind and size of trees) in’ piruita areas erie Re toe , . Varieties and) number of each... .. .2) 4. What crops do:best.on this land?...... 20.4 0/2 sess epee coe oe Fences, kind and ‘condition. .:.... 2.2.00. 02 es wee ee eee ee oes ee House, size and condition (give full description)...................+--.-+-sss0+8:> Barns and outbuildings :;..)...¢. 00. oc ¢ ese eo ee oe ees op) ae er (give full list with statement of size and condition of each) oo © Syie.le ee. 0 =. © 0 0, © eel je ie tel a! fevie: eis: ce: -e! jee) m jm) ime (eye (ep le) wl cece) (a wut \e) wife) fe: (m) cule) (me wisi) cm) Dol tm om i oO ol Aw ae (running water, wells, cisterns, streams or rivers) Wistene frontage 2s \..-/60 ois (eens By whom occupied (owner or tenant)...... Reasons: - tor ,selling:.. cus tv. clue tari © Cea eke © ls /a\e 000) © © 2 6 6 8 one © ‘ee © 0 (0; «0.0 « «© e © 9-8) \8) 0) 0 1010) 8 ee, \e) 0) ele 19/10, 01.6 (9 e\\e) © 8)le1s (6119110) 6) (ee) 6) 6.0) ene she ene eee eae SELECTING THE FARM 77 ae G SAG LL OTICED IPashUretc os. cae ton ee cee ee een eee 20 5S MPasturess thin Seen ees Le 2 Lyk te a eave erties ree 20 Another rotation also well adapted for northern regions ACRES Cornvfor silage. scr he shee es cide + She Cee ene 18 Rotation: 1. Soy, bans. Setaseh cease ot o.< yok eae ae 18 2.. Oats or barley 2. 4:2 opera ees ens ce a eee 18 3.. Clover ortimothy2.4.55- cries oo ee heer oe ee 18 4, ‘Pastures fhe 2 bed. S Rters tee ie se. Oe eee 18 5. (Permanent alfaliay. Sayaaae stile hese as bln See 15 6. Permanent pasture.) 5; Bind . Alctc ele ee ek ates Oa ee ee 40 Rotation: lea Connor onan orsilacet asi teria pet a one oer ot 12 Pea Corn forisilacey. sen gies eer enee Pecks eae ee 12 SMORW IN GAG ah reets aisle sot ote tavetane Gye e ete Rae labo retake stare 12 A SPALL AT ea ATS rete sR ere oe cient Skneens 12 OPAL Bae, COUR EARS S5P op th G Re ve UMA, Boe a er nape IIR 12 Soeherminentralfaliae sai. eee tee ak. elt 25 Permanent -pashunerys: tosetc sisted ie sais al-ty arent ates 40 Rotation: 1 ConOmerainmOn sllatenyse see eee eerie es 12 DemViangrelsromother rOOtss asso. vee coe nemne nek 6 SA Oy beans for gram ass aft ee EPA, ce keet acest 6 4. Corn for silage....... PRM ie: SS Reh TS PEE BAN, SRE. oe i? SSM VV EY GA sen Rosetti a Bac Suey Seayenlere’ < kenck his yeue apcice Al geal etie.e 12 Ga Clavier and fimG tye ins 2 3 hea oc ec ce ae ae on ast 12 Rotation (1) gives an opportunity for more wheat and less hay. It also illustrates the manner of changing the alfalfa field when this is necessary, in this case by planting alfalfa on fields 3 and 4. Rotation (2) will produce more highly nitrogenous hay and a larger gross income from crops, and permit the sale of surplus alfalfa hay. Rotation (3) introduces mangels as a root crop to supplement silage and alfalfa. On the whole these rotations give the greatest variety of forage crops and the most satisfactory home grown ration. The farmer need not worry about feed prices when such a system has been permanently estab- lished. From a business standpoint rotation is important because it increases crop yields, distributes the risk of crop failures, and gives a better distribution of farm labor. Other possible rotations are: Three-year rotation: First year, cultivated crop, as corn; second year, grain; third year, clover or some annual leguminous crop. Rape can be sowed among the corn, and if, instead of clover, an annual leguminous crop is used, rape can be sowed among the wheat. Four-year rotation: First year, cultivated crop; second and third years, clover and timothy; fourth year, grain; or, first year, cultivated crop; second year, annual leguminous crop; third and fourth years, grain, planting rape or turnips among the cultivated and grain crops, which here are sown in the spring. 126 FARM MANAGEMENT Five-year rotation: First year, cultivated crop; second year, grain; third and fourth years, clover and timothy; fifth year, grain, planting rape among the corn or other cultivated crop the first and among the grain crop the fifth year. Six-year rotation: First year, cultivated crop; second year, grain crop; third, fourth, and fifth years, grass; sixth year, grain; or, first year, cultivated crop;second year, grain crops; third and fourth years, clover and timothy; fifth and sixth years, grain; or, first year, cultivated crop; second year, grain; third and fourth years, clover and timothy; fifth year, cultivated crop; sixth year, grain, planting catch crops in the grain and corn. Crop Rotations Recommended for Arkansas.—McNair™ offers sugges- tive rotation systems for Arkansas, for the average family farmed acreage of 28 to 88 acres, growing principally 200 Ib. of lint cotton and 20 bu. of corn, worked with two horses and the labor of a man and a boy. Start- ing with a common system of two-thirds cotton (22 acres) and one third corn (11 acres), cowpeas planted in the corn, 10 systems are discussed, ending with a system including alfalfa in the rotation and providing a plentiful use of cowpeas, potatoes, and sorghum hay. From his study, MeNair bears down on the necessity of diversification and use of legumes, such as cowpeas, peanuts, soy beans, and alfalfa. Crop Rotations Recommended for Utah.—From his Utah studies of the main labor requirements of strawberries, raspberries, peaches, prunes, pears, apples, alfalfa, small grain, tomatoes, potatoes, onions, sugar beets, canning peas, snap beans, edible dry beans, Connor*® outlines a “feasible but purely tentative cropping system for a man on a small Utah farm where it is desired to concentrate on sugar beets.” TaBLeE 39.—Crop Rotrations RECOMMENDED FOR UTAH (Reg. = regular : ext. = extra) Cropping system Total Days Alfalfa _Small-grain Sugar beets 42 acres Period apace 15 acres 12 acres 15 acres able Days of labor | Days of labor | Days of labor | Days of labor Reg. | Ext. | Reg. | Ext. | Reg. | Ext. | Reg. | Ext. Waters oh cee oie eee AG | suerte 30,00 cnpea 30.00 Mar: l—Miay ln. one 35 2.55 ce 9.84 TAR OD |b perecetes 26.94 May 1-July 1......... 42 8.70 375 4.20 ..-- | 40.05 | 19.50 | 52.95) 23.25 Uilysl—Sept-elncnerr 50 11.70 375 6.96 9.60 | 16.20 | 10.05 | 34.86 | 23.40 Sept. 1—-Nov. 1........ 42 8.70 375 Shave Se OWISR TON 7b100. | s2ietom ieee Nove l=Dee ie. ones 0 as Ny ate 8.04 Pease HLOSOO S| Server 23.04 The only periods when the operator of such a farm as above would be rushed occur during the blocking and thinning of the sugar beets, and at the harvest season for the same crop. In practice some men on one- man farms grow larger areas of beets without difficulty in securing harvest labor. They exchange with neighbors for part of the harvest requirement and hire the rest. The cropping system outlined would en- THE SOIL FACTOR 127 able a man to concentrate on beets, would give him two cash crops— grain and sugar beets, and would provide a goodly supply of hay for farm stock. The beet harvest is carried on intermittently from the latter part of September until the first or the middle of November, and sometimes even later. The rotation which is given has been followed in actual practice in this community, as shown by a survey of 58 beet farms. Crop Rotations Recommended for Georgia.—The Georgia State College of Agriculture recommends (1919) the following acreages of crops to be grown on the average Southern one-horse farm: 5 acres in corn and velvet beans. 5 acres in cowpeas for hay to be followed by winter oats. 5 acres in cotton. 5 acres in peanuts, to be crushed for oil or grazed down by hogs. 144 acres in sweet potatoes, to be followed by winter cover crops. 1 acre in rape, oats, vetch, cowpeas, or soy beans. 1 acre in truck crops, followed by hay, or grazing crops for hogs. 10 acres should be set aside for pasturage for cows and hogs. 1g acre in orchards. 16 acre in garden. Total cultivated land, 26 acres. This size farm should maintain, in addition to the one horse or mule used for work, the following to supply the family with meat, butter, chickens, and eggs: 1 calf 1 yearling (slaughter for meat) 2 milk cows 2 brood sows 50 hens Recommended Green Manures Green Manures Recommended for Farms of the Gulf Coast Region of Alabama, Mississippi, and West Florida.—Since practically no farms in the region maintain enough live stock to supply sufficient manures for soil needs, Crosby®® suggests increased use of such legumes as velvet beans, cowpeas, soy beans, bur clover, vetch, crimson clover, peanuts, beggarweed, and lespedeza or Japan clover. The addition of vegetable matter is felt to be of primary importance in this section. Green Manures Recommended for Sandy Lands of Indiana, Michigan and Ohio.—Keenly recognizing the necessity of suggesting means of soil improvement under existing handicaps of poor land and lack of capital, Drake*’ offers soy beans and cowpeas, both for sale and for feed, as an approach to the problem of soil improvement for the sandy farms under conditions similar to those of northern Indiana, southern Michigan, and a part of northwestern Ohio. In order of importance, fertilization should provide for nitrogen and organic matter as of first consideration, then phosphorus, with lime third, and potash as of least moment. 128 FARM MANAGEMENT Green Manures Recommended for the Coastal Plain.—For the coastal plain section of New Jersey, Maryland, Delaware, and Virginia, decreasing fertility resulting in reduced yields now presents the big problem of economically getting organic matter into the soil. Miller*” points out three ways—farm manure, roots and stubbles left from crops, and green crops turned under. Of these it was found that merely alternating crops was not sufficient, that while crop residues helped, the addition of live stock or the regular turning under of green crops was needed. Because of lack of live stock, greatest reliance must be placed on growing crops to supply organic matter. Crops suggested in order of value are cowpeas, crimson clover, soy beans, vetch, red clover, rye, and buckwheat. In addition to humus, use of legumes or a mineral fertilizer to supply nitrogen, and economical application of phosphoric acid and potash, are recommended. Green Manures and Other Fertilizers Recommended for Kentucky and Tennessee.—F arm practices that increase crop yields in Kentucky and Tennessee are reviewed by Arnold in a Farmers’ Bulletin®* as compris- ing fertilizers, lime, keeping of live stock, plowing under of by-products » such as straw, legumes, and grasses. An essential basis of fertilizing is a plentiful supply of vegetable matter. While great variations in soil types, topography, and kinds of farming, make general rules inadequate, the evidence indicates the planting of legumes to supply nitrogen for bluegrass soils (the order of value being red clover, alsike clover, Japan clover (Lespedeza), sweet clover, crimson clover, vetch, cowpeas, soy beans, Canada field peas), the addition of both nitrogen and acid phosphate to other soils, the general use of lime, the occasional use of nitrate of soda as a stimulant, the increased use of live stock for the manure, the desirableness of growing bluegrass, redtop, timothy and other forage grasses, and the plowing under of straw, stalks, weeds, stubble, and leaves, as all being of value. Evidence of Improvement from Farm Practice to Increase the Crop- producing Power of the Land Evidence of improvement resulting from the use of legumes, green manure crops, rotation of crops, commercial fertilizers, and stable manure must be sought in the older agriculture of the United States. Study of farm practices in sections of depleted soils and resulting low yields fur- nishes abundant evidence of the efficacy of these methods to increase the crop-producing power of the soil. Evidence from the Coastal Plain.— Miller *’ says, “‘ Perhaps the most rapid progress in the improvement of depleted farm lands in this section (the Coastal Plain Section of Central Atlantic States) is attributable to this method of procedure”’ (7.e., crops grown for the purpose of supply- ing organic matter). THE SOIL FACTOR 129 In the same publication, four detailed examples from actual farms are described. Use of cowpeas and crimson clover as green manure crops in 5 years raised the corn yields from averages of 15 and 18 bu. to 40 and 50 bu. on one Virginia farm. The growing of cowpeas, crimson clover, and rye over a period of 4 years raised the yields on a Virginia sandy cctton land from the point where tenants refused to work the land, to more than a bale of cotton per acre (570 lb. of lint) and to 40 bu. of corn peracre. By growing red clover, sodding, and intelligent fertilizing, wheat yields from a Delaware farm were raised from 8/4 to 30 bu. Corn yields of 12 to 15 bu. climbed to 50 bu. on another Delaware farm— situated on a coarse sand—by continual use of crimson clover with judi- cious use of fertilizers. Evidence from Kentucky and Tennessee.—Arnold*® gives six out- standing examples of Kentucky and Tennessee farms which have in- creased their crop production by intelligent cropping plans and judicious use of fertilizers. A 300-acre live stock and grain farm is getting 100 per cent better yields than the average in the community. A 200-acre farm, practically abandoned, was in 8 years developed into “one of the most productive farms in the State” by use of live stock and soil building with rye, vetch, cowpeas, Alsike, red clover, and various grasses. Witha 4-year rotation of corn, rye, oats, or wheat, and 2 years of clover or mixed grasses for meadow and pasture, together with legumes and proper fer- tilization utilized in connection with stock, a Kentucky farm increased its yields from 2 to 6 bu. of wheat and 10 to 15 bu. of corn to as high as 27 bu. of wheat and 70 bu. of corn. In the three other examples, yield increases are noted of from 100 per cent to as much as 300 per cent by use of stock, crop rotations, legumes, green manures, lime, and acid phosphate. Evidence from the Gulf Coast Region.—Ashley*® finds for the Gulf Coast Region that in general, farm experience shows that the incorpora- tion of large quantities of vegetable matter into the soil is the principal factor in building up and maintaining soil quality in this section, and any system of farm practice which fails to recognize this will fail in maintain- ing crop productiveness at a point that insures profitable farming. Ex- amples of successful farming based on rotation and green manure crops are taken from Baldwin County, Alabama, and from Mississippi. In one instance it is pointed out that following 5 years of good farm practices yields increased from 15 to 35 bu. of corn, 10 to 20 bu. of velvet beans, with other crops in like proportions. Actual Farm Practices in the Use of Crop Rotation, Commercial Fertilizers, and Stable Manures Much publicity is given to recommending results of experiments and experiences pointing the way to the maintenance or increase of the crop- 9 . 130 FARM MANAGEMENT producing power of the soil; so much so that the question arises as to what extent farmers have adopted new methods. Believing that at least a partial answer will be of aid to the farm manager in connection with planning what should be done, a rather full discussion is inserted. These data, collected by field men of the Federal Office of Farm Management,*® were made available to me in January, 1919. The notes on actual farm practices are interesting in that they tend to show the slowness with which farmers have taken up the reeommenda- tions for increasing the crop-producing power of their land, and the wide variations in practice, which of course reflect the great differences exist- ing in soil, types of agriculture, and local variations in farming methods. Only general practices are included, no attempt being made to treat of local or individual variations, although these are many and striking. Under rotations the order of cropping is noted. Unless specifically mentioned, the cropping is for a single period. Under fertilizers in writing of a “2—10—2” formula, use is made of the common practice in designating a fertilizer according to its content, usually guaranteed, in order of nitrogen, phosphoric acid, and potash. Formule are from pre-war, normal time, studies. Great variations in price, composition, and amounts used have resulted because of war conditions, the principal effect perhaps being the almost complete elimina- tion of potash from all formule. Rotations in Use by Farmers*® Rotations Used by New England Farmers.—A standard dairy farm rotation is: First year —Corn for silage or for grain, and potatoes for home use. Second year—Oats, barley, or mixed grain to be threshed or cut for hay. Third year —Clover. Fourth year to seventh year—Mixed hay (mostly timothy). A potato rotation of Aroostoock County, Maine is: First year —Potatoes. Second year—Potatoes. Third year —Oats. Fourth year—Clover. Fifth year —Mixed hay. Rotations Used by New York Farmers.—The dairy region rotation of southern New York is: First year —Cultivated crops of cabbage or potatoes. Second year—Cultivated crops of corn for silo. Third year —Oats for cash crops and grass for feed. Fourth year—Clover and timothy for 2 or 3 years, THE SOIL FACTOR 131 The rotations of the cereals and live stock section of central New York is: First year —Oats. Second year—Barley. Third year —Wheat. Fourth year—Meadow for several years. Rotations Used by Pennsylvania Farmers.—A rotation common to the dairy region of northern Pennsylvania is: First year. —Cultivated crops, usually corn for silage or potatoes for cash crops. Second year—Oats, wheat, or rye for feed and catch crop for grass. Third year —Grass for hay (or pasturage until it runs out—2 or 3 years). A definite rotation as practiced on general farms of Delaware and Chester Counties is: First year —Corn. Second year—Corn for silage, potatoes for family use, and the remainder of the field in oats. Third year —Wheat. Fourth year—Clover and timothy for hay, the field often held for 3 years. Lancaster County, tends to a rotation of: First year —Corn. Second year—Tobacco. Third year —Wheat. Fourth year—Clover for 1 and sometimes for 2 years. Cumberland Valley uses: First year —Corn. Second year—Oats. Third year —Wheat. Fourth year—Clover and timothy, 1 to 3 years. Rotations Used by New Jersey Farmers.—The white potato section in central part of the state uses a general rotation of: First year —Corn. Second year—Potatoes (sometimes followed by potatoes a second year). Third year —Clover and timothy (sometimes preceded by a crop of wheat). The trucking region of Gloucester County makes little attempt to rotate, although a rotation is sometimes put in of: First year —Corn. Second year—Sweet potatoes. Third year —Karly tomatoes, cantaloupes, egg plants, or pepper. Fourth year—Clover and timothy. 132 FARM MANAGEMENT The small fruit and trucking section of Gloucester County has a rotation consisting of: First year White potatoes. Second year—White potatoes or strawberries. Third year —Strawberries. Fourth year—Strawberries and sometimes beans as a second crop. Rotations Used by Delaware, Maryland, and Virginia Farmers.—There are many different rotations on the grazing, general farming, and fruit lands of western Maryland and western Virginia. A common one is: First year —Corn. Second year—Small grains. Third year —Grass for 1 year or more. In the truck, small fruits, peanuts, cotton, and general farming sections of Delaware, eastern Maryland, and eastern Virginia, no definite rotations are followed, largely because of the variety of crops and the variation in selection from year to year. Some attempt is made to introduce a legume from time to time. Very little definite rotating is practiced in the tobacco district of southern Virginia. Lands for tobacco are set aside for this specific purpose, and tend to a 3-year rotation of tobacco, rye, and redtop pasture. Rotations Used by North and South Carolina Farmers.—Crop rotations are planned with a tendency to grow first the crops needed for home use, such as corn, oats, cowpeas, and truck, the remainder of the land being in cotton. This usually results in planting cotton on the best soil and cow- peas on land needing improvement, with corn and oats on the fields less adapted to cotton and not requiring immediate improvement. In typical cotton areas, 60 per cent of the cropped area is given over to cotton, one crop following another. Rotations Used by Alabama and Mississippi Farmers.—Rotation of crops is not followed in any general way. Principally a cotton country, with a large percentage of the land in this crop (running as high as 75 per cent), a definite crop rotation is hardly practicable, and any attempt toward rotating is more a matter of convenience than a matter of pre- conceived plan. Soils are usually selected according to what they are best suited for, with some provision for soil restoration by green manure crop. Rotations Used by Kentucky, Tennessee, and West Virginia Farmers.— No well-defined single system is followed in the bluegrass lands of Kentucky, Tennessee, and West Virginia. A typical rotation is: First year —Corn or tobacco. Second year—Small grain, usually wheat, Third year —Red clover, grass, or hay. Fourth year—Grass for pasture. Fifth year —Grass for pasture. THE SOIL FACTOR 133 Where orchard grass is grown for seed in Jefferson County, Kentucky, a common rotation is: First year—Corn or potatoes. Second year—Wheat. Third year—Orchard grass for hay. Fourth year—Orchard grass for seed. Fifth year—Orchard grass for seed. Rotations, Used by Iowa, Indiana, and Ohio Farmers.—While in general the rotations vary from 2 to 5 years in duration, there are wide varia- tions in practice. Certain prevailing practices give point: Two-year Rotation (grain farms). First year—Corn. Second year—Oats or wheat with a seeding of red clover or sweet clover. Three-year Rotation (grain or live stock farms). First year—Corn. Second year—Oats or wheat. Third year—Red clover or sweet clover. Four-year Rotation (grain and live stock farms). (a) First year—Corn Corn Second year—Oats Corn Third year—Wheat or 4 Oats (or wheat if previous crop is cut for silage) Fourth year—Clover Clover (sometimes mixed with timothy and pastured a 5th year) (b)* First year— Wheat | | Wheat Second year— Wheat Clover Third year—Clover or | Wheat Fourth year—Corn Corn Six-year Rotation (on certain alfalfa farms). First year—Corn Second year—Corn. Third year—Barley with a seeding of alfalfa. Fourth year—Alfalfa. Fifth year—Alfalfa. Sixth year—Alfalfa. Rotations not Available to Farmers of the Western Plains Area, Kansas, Nebraska, and Dakotas.—Lack of rainfall and limited number of available crops prevents a well established rotation. Rotations Used by Montana and Utah Farmers.—A typical rotation on irrigated land in vicinities of Montana, and in Provo and Bear River Valley, Utah, is: Alfalfa—3 to 8 years. Grain—1l year. Sugar beets—5 years. Grain—1 year. * Sometimes on the thinner lands timothy is substituted for clover and mowed for several successive years. 134 FARM MANAGEMENT Where corn growing is of chief interest the rotation tends toward: First year—Corn. Second year—Corn. Third year—Oats (or wheat if previous crop is cut for silage). Fourth year—Clover (sometimes mixed with timothy and pastured during 5 years). Rotations Used by Idaho, Washington, and Oregon Farmers.—A north- ern Idaho rotation provides for: Beans or peas—l1 year. Wheat, oats or barley—1 year. In the irrigated sections of southern Idaho, various rotations are practiced, of which the following are samples: 1. Alfalfa—4 to 5 years. Potatoes—l1 year. Beans—1 year. Spring wheat—1 year. 2. Alfalfa—s3 to 5 years. Potatoes—1 year. Wheat, oats, or barley—l1 year. 3. Alfalfa—3 to 8 years. Potatoes—1 year (sometimes 2 years). Sugar beets—2 to 3 years. Grain—1 year. 4. Alfalfa—5 to 7 years. Grain—1 to 2 years. Crop production has not resolved itself into any very definite rotations in western Washington. On the dry land areas of eastern Washington, the amount of rainfall determines the rotation. Where less than 15 in. occurs, a common rotation is: Grain, usually wheat—1 year. Summer fallow—1 year. Where the rainfall is sufficient to saturate the soil every year the rota- tion provides for two crops in 3 years: In the Willamette Valley, Oregon use is made of: Winter wheat—1 year. Oats, wheat or barley—1 to 3 years (usually one year). Summer fallow—1 year. Grain—1 year. A rotation in the valley soils is: 1 to 3 years—Clover. 1 to 2 years—Grain. On the Red Hill or clay soils a common rotation is: 1 year—Winter wheat. 2 years—Oats. 1 year—Summer fallow. THE SOIL FACTOR 135 Rotations Used by California Farmers.—In California, rotations are the exception rather than the rule. Specialized crops of fruit, grain, cotton and alfalfa, are grown more or less continuously. When a variety of crops is grown, rotations do not follow any definite preconceived plan. In dry- farmed areas of limited rainfall, summer fallow will alternate with a cereal crop; in areas of more abundant rainfall, beans and sugar beets are grown in rotations. In irrigated sections a wide variety of crops is grown under many different combinations, based largely upon the market outlook for sale of crops and the seasonal climatic conditions; where alfalfa is grown extensively it is followed by grain or sorghums to benefit from the increased fertility; in the peat lands, some attempts are made to rotate in various combinations, barley, potatoes, onions, Indian corn, hemp, asparagus, and, in the older lands, alfalfa, sugar beets, and beans. Rotations Not in Use by Arizona and New Mexico Farmers.—Rotation of crops in eastern sections of these states is unknown. The nearest approach is the periodical plowing up of alfalfa fields when over-pastured or overrun with Bermuda grass and Johnson grass, followed with wheat or barley, usually two crops, with often a crop of milo between the two grain crops. Commercial Fertilizers and Stable Manures Used by Farmers*® Use of Fertilizers in New England.—Much reliance is placed on manure. Common rates of application are 12 tons per acre to planted crops, 9 to 10 tons on grass seeding, and 6 tons on other meadows. Commercial fertilizers are used to supplement stable manure on annual crops. Acid phosphate is commonly used at rates with manure of 200 to 300 Ib. for corn and grain. When no manure is applied, 300 to 400 lb. of a 2 per cent nitrogen and 8 to 10 per cent phosphic acid is used. Potatoes receive 500 to 800 lb. of a 2-10-0 fertilizer, together with manure. Lime is indispensable. Use of Fertilizers in New York.—In the southern New York: dairy region, manure is spread on meadows or corn stubble. Lime is used at the rate of 500 to 2,000 lb. per acre on all cultivated crops except potatoes. Corn receives 250 to 300 Ib. of a 3-9-2 fertilizer; potatoes and cabbage 500 to 1,000 lb. of a 2-8—-10; oats about 250 Ib. of a 2-10—0 mixture. In the cereals and live stock region of central New York, straw tends to replace any deficiency in manure supplies Lime is applied to acid soils fields or when alfalfa is to be grown. Grain, corn, field peas, and beans receive 200 lb. of a 2-10—0 fertilizer. Wheat on limestone lands is given 200 lb. of 14 to 16 per cent acid phosphate. Potatoes and cabbage receive 300 to 1,500 Ib. of potash. Use of-Fertilizers in Pennsylvania.—In the dairy region of northern Pennsylvania, barnyard manure is spread on meadows. Soils deficient in lime receive 200 to 2,000 lb. per acre, usually applied to the clover crop 136 FARM MANAGEMENT of the rotation. 200 to 300 lb. of a 2-10-2 fertilizer is used for corn, and 500 lb. of a high potash content fertilizer for potatoes. Grain re- ceives 200 to 300 lb. of a 2-10—0 formula and occasionally 200 to 300 Ib. of a 10 to 25 per cent acid phosphate. In the general farming districts of southeastern Pennsylvania, if applied to corn, an application of 200 or 300 lb. of a 2-8-3 fertilizer governs, although for light soil this may be 3-8-4. Oats receive very little fertilizer; potatoes 700 to 800 lb. of 3-8-6; wheat, 300 to 350 lb. of 2-9-3 or 3-8-3, or equal parts of ground bone and acid potash; alfalfa, heavy application of lime or limestone, 300 lb. each of basic slag and acid phosphate, or 300 lb. of a 3-10-6 fertilizer. Use of Fertilizers in New Jersey.—In the white potato section in the central part of the state, 1,200 to 2,000 lb. of a 4-8-6 or a 4—8- 10 formula is given. Truck crops of Gloucester County in the more common practice receive: HST ys tOMTAOCs racer e s cseae ele: wicySes ote eevee anah 700 lb. per acre of 3-7-5 SWEEUMPOLAUOES SE El: wivet ree tee eee ote os a's eet 900 lb. per acre of 2-8-6 Wihtttespotataes tein Wace wntits oot slengiee ners 1,500 lb. per acre of 4-8-6 Cantaloupe tte lS he RD ee ee eles 600 Ib. per acre of 4-8-6 Aspataras.® Ac %&, aS e oO LOR Oi. RRS 2,000 lb. per acre of 4-8-10 or 6—7-5 1 25) 8) OLS) = SEONG NCL BOE RENE TENE PERDY MOLEC UIE RRR Arh 800 lb. per acre of 3-8-6 Sia wierries ysis 6!2: c WAR Neer wis oid wee ects aye Se eine 500 Ib. or more per acre of 5-8-8 Use of Fertilizers in Delaware, Maryland, Virginia.—In the grazing, general farming, and fruit sections of the western parts of Maryland and Virginia, fertilizer practices vary greatly. The most general fertilizer application is 200 to 300 lb. on wheat of a 2-8-2 or 2-8-3 fer- tilizer. Alfalfa, corn, cowpeas, and apples may or may not receive fertilizers. If given, the practice varies. In the truck, small fruits, peanuts, cotton, and general farming sections of Delaware and eastern parts of Maryland and Virignia, corn, peanuts, cotton, and small grains usually receive 200 to 400 lb. of a 2-8-3; cowpeas and clover, 200 to 300 Ib. of 14 to 16 per cent acid phosphate; potatoes 400 to 1,000 lb. of a 3-6-6 fertilizer; other truck crops 300 to 600 lb. of a 3-8-4. In the tobacco district of Southern Virginia, 400 to 1,000 lb. of a 4-8-6 is used on tobacco, while wheat receives 200 to 300 lb. of a 2-8-2 or a 2-8-3. Corn and other crops sometimes receive 200 to 300 lb. of 16 per cent acid phosphate. Use of Fertilizers in Alabama and Mississippi.—Fertilizer practices are extremely varied. Acid phosphate, 100 to 250 lb. per acre, or a mixture of equal parts of acid phosphate and cotton seed meal applied at the rate of 200 to 400 lb. per acre, or ready mixed fertilizers varying from a 2- 10-2 toa 4-8-4, are used on corn, cotton, Irish potatoes, sweet potatoes, and truck crops. THE SOIL FACTOR 137 In the black prairie belt and Yazoo-Mississippi delta, commercial fertilizer is not extensively used. Use of Fertilizers in North and South Carolina.—Practice with com- mercial fertilizers varies greatly. In the coastal region a common practice is to use: Corton, Corn, Oats, PRIA SDRGSPDALEs 6,44 oa eyespewpew send eee ee 22 300 Ib. 200 Ib. Worttonpseedumeal's. 3 psc dros ce cus oke des sa em 300 150 [Nitra terOlsOd aos Somes vee tee cee ose 100 100 75 Ib. In the Piedmont section, the following are typical: Corton, Corn, Oats, PNCIGVNMOSPMATC G) austre nis ov tlc we bi'Sebay ante fe 200 Ib 200 lb. Cottonseed srmealls, se Mowat te cect Seana teochsec ss sas 200 100 INGER EROMSOGAr sect as sec cs hc cea sche uhe chers fae 75 75 lb. Kainit, when available, is used extensively in the coastal region and slightly in the Piedmont. Use of Fertilizers in Kentucky, Tennessee and West Virginia.—In general farming the principal use of commercial fertilizer is acid phosphate applied at the rate of 200 to 300 lb. for small grains, 100 to 150 lb. to corn, and 300 to 500 Ib. to potatoes. . Use of Fertilizers in Iowa, Illinois, Indiana and Ohio.—Although the use of corn fertilizer is increasing, comparatively small quantities are used on the average general farm. Corn growers of Illinois are large users of acid phosphate, analyzing 2-12—0, 1-8-1; or one of the bone meals, varying from 1.6 to 3.7 nitrogen, 20 to 27 phosphoric acid and potash, applied in amounts ranging from 150 to 300 lb. per acre. Some growers use rock phosphate and lime. On muck lands a fertilizer high in potash is required. The treating of barnyard manure with acid phosphate, usually at about the rate of 40 lb. per ton, is practiced in Ohio, and to some extent in Indiana. Iowa farmers are not generally users of fertilizer. Illinois wheat growers frequently use 80 to 200 lb. of aformula analyz- ing from 1.8-8-1 to 1.6-10-2, bone meal of 1.6-20-0 to 2-28-0. Orchardmen use limestone and bone meal or nitrate of soda. The dairymen tend to rely on farm manure. Use of Fertilizer in Washington and Oregon.—Willamette Valley growers use from 50 to 100 lb. of gypsum on clover and alfalfa. Straw- berry growers at Kennewisk are users of tankage. In the Willamette Valley the use of lime is being greatly extended. In Western Washington, potash is used in a limited way. The Hood River orchardists, of Oregon, use nitrate of soda, the range of use being from 11% to 7 lb. per tree, with 2 to 4 lb. as the usual practice. 138 FARM MANAGEMENT Use of Fertilizers in California.—For orchards and truck crops manure is generally used, but for field crops, its use is not valued particularly high, although an increasing number of trials are being made on grain, sugar beets, and on the peat lands of the deltas. The utilization of commercial fertilizers is confined to an occasional deciduous orchard and to the citrus groves. In the last mentioned practice varies greatly as to amount and time of application and kinds; ranging through tankage, dried blood, bone meal, ammonium sulphate, and nitrate of soda. A type of citrus fertilization in bearing groves is: 7 lb. bone meal per tree, applied in October. 2 lb. sodium nitrate per tree, applied in November. 12 lb. tankage per tree, applied in April. 5 cu. ft. stable manure per tree, applied in August. Locally, gypsum is used in certain alfalfa sections and lime in dis- tricts of heavy rainfall. Where Use of Fertilizers is not Extensively Practiced.—States where farmers make little use of barnyard manure, and practically none of commercial fertilizers, are Nebraska, Kansas, the Dakotas, Arizona, New Mexico and Washington. Green Manure Crops Used by Farmers New England.—Inquiry as to the practice of green manuring in various parts of New England resulted in findings that the use of green manures is not common, although rye, or sometimes a second crop clover, is turned under for the benefit of subsequent crops. Use of Green Manures by New York Farmers.—Neither in the dairy region in the southern part of the State, nor in the cereals and live stock region in the central part is green manuring generally practiced. The turning under of green crops tends to promote a sour condition. Use of Green Manures by Pennsylvania Farmers.—In the dairy region of Pennsylvania, the growing of green manure cropsisuncommon. The short season permits but one crop, and the limited available acreage can not be spared for green manures. Weeds are turned under. The natural acidity is intensified by green manures. Use of Green Manures by New Jersey Farmers.—Green manure crops are somewhat common in the sandier lands, use being made of rye, buckwheat, and vetch. Use of Green Manures by Delaware and Maryland Farmers.—Very little green manuring is done in the farming sections of the western parts of Maryland and Virginia. In the eastern parts of Maryland and Vir- ginia, and in Delaware, where truck, small fruits, peanuts, cotton, and general farming are followed, crimson clover is sown at the last working of intertilled crops, or else buckwheat, rye or wheat, and cowpeas are used for the combined benefits of soil improvement and forage. THE SOIL FACTOR 139 No general practice of green manuring is followed in the tobacco districts of Southern Virginia. Use of Green Manures by North and South Carolina Farmers.—Green manure crops are used but slightly. Some crimson clover is sown between the cotton rows in the Piedmont section, to be later turned under, and some oats and rye, grown similarly, are occasionally found. Use of Green Manures by Alabama and Mississippi Farmers.—Green manuring is but little practiced. Crops grown for soil improvement are usually cut for hay or grazed off, and only the roots, stubble, and similar residues plowed under. Cowpeas and velvet beans are crops most commonly utilized. Use of Green Manures by Iowa, Illinois, Indiana, and Ohio Farmers.— In some instances, red clover is sown in oats for plowing under, and clover for a hay crop or pasture and then plowed under, but on the whole, plowing under of green crops is an unusual practice. A few farmers sow cowpeas, soy beans, and rapé in corn for pasture and soil improvement. Orchardmen grow cowpeas, alsike, and some- times sweet clover, for green manure crops. Use of Green Manures by Kentucky, Tennessee, and West Virginia Farmers.—The use of rye and cowpeas, with preference for the former, is common in this section. Use of Green Manures by Nebraska, Kansas, and Dakota Farmers.— Green manures are not commonly grown. Use of Green Manures by Washington and Oregon Farmers.—Vetch, vetch and rye, or vetch and wheat are used by berry growers of western Washington and Oregon. In the Wenatchee and Yakima apple districts of Washington, the . use of alfalfa in the orchards as a combined hay and green manure crop is practiced. Clover is frequently used as a green manure crop in the apple orchards of the Hood River district of Oregon. Use of Green Manures by California Farmers.—In general farming, no well defined practice is followed of growing crops to plow under. In the citrus groves, use is made of bitter clover, vetch or peas, and barley or rye, sometimes alfalfa and the usual weed growth. In the deciduous orchards, an attempt is made to increase the organic matter by the use of heavy weed growths, and sometimes planted crops of peas, and occa- sionally alfalfa. Green manuring in field crop production is seldom attempted. Use of Green Manures by Arizona and New Mexico Farmers.—Reliance for increasing organic matter is placed almost entirely upon the roots and stubble of alfalfa fields and accompanying weeds. 140 FARM MANAGEMENT Farm Management Findings Concerning Use of Rotation and Manures From the farm management standpoint, there are certain findings based on farmers’ experiences which should be realized in organizing a farm business. An interesting deduction from a study of what is being done by farmers is the realization of the limited provision for including in farm plans a systematic soil-building campaign for several years’ duration. This is especially interesting when contrasted with the extent of teach- ing that this phase of agricultural practice has received. In older sections where agriculture is more settled, a principle of rotation is to grow two plowed crops, one of which shall be cultivated, followed by a legume such as clover or alfalfa. Sometimes accompanying the clover is timothy to remain in sod for 2 or 3 years and furnish hay or pasture. | Farmers’ experiences seem to show that in areas of deficient rainfall, neither commercial fertilizers nor green manures are profitable under present-day conditions. Attempts to arrive at uniform and standardized methods are more common with farmers primarily interested in crop production. Where live stock interests predominate, or constitute a large part of the business, the necessity of producing feed under seasonable climatic changes and fluctuating market conditions, introduces influences tending toward unstable, or at least, variable rotation practices. Where crops are the chief interest, rotations in common use may be found over a large number of farms. In dairy and stock districts, the rotation is more likely to be a result of individual needs, and in consequence to be worked out independ- ently on the different farms. The widespread variation in conditions, interests, and needs prevents the formation of a rule of general application. Knowledge of the general principles, intelligent recognition of their value, practice in accordance with local conditions and findings, must govern. Use of Rotation and Manures by Farm Managers The farm manager is charged with the responsibility of finding how far he can go in planning for the building up of his soil. His concern is to provide for this in his particular farming operations, by working out a system which takes care of soil improvement to an extent justified by his local conditions. Theoretically, the organization of the farm to increase or maintain productivity should follow certain well-defined principles. Practically, the extent that these principles can be incorporated into a given plan depends on how closely the operator will adhere to his prearranged plan. In actual practice few farmers follow any hard and fast extensive rotation through a long series of years. Many farmers believe it is THE SOIL FACTOR 141 impossible to follow such a plan and that it is not advisable to attempt it. Certain it is that farmers who are giving careful attention to the handling of their fields with a view to definite rotations and soil improve- ment are few and far between. An explanation may be found in the likelihood of unforeseen possibilities tending to introduce new and unlooked- for influences. Changes in the kind or amount of live stock handled, failure of certain crops planned for the rotation, delays in getting the work done, need for extra hay and grain, fluctuations in market demands for crops, necessity for controlling weed, insect, and fungus pests, are influencing factors. Another influence is a reluctancy to plow under crops of a monetary value. Most farmers will sacrifice larger yields of future crops to immediate cash in hand. CHAPTER VII THE CALENDAR OF OPERATIONS Once the plan of work is well thought out, or plans for the season definitely made, they should be tested by making out a calendar of opera- tions. This calendar or schedule will also be of use in checking up activities as the season progresses. Definition of the Calendar of Operations.—The calendar of operations, or work schedule, is a graphic or tabular presentation showing the kinds of farm operations to be performed during the season, and the time limits within which the work must be done. Value of a Calendar of Operations.—Its value lies in one’s learning in advance what work is to be done so that needs for implements, work- stock, and extra help may be arranged for in time; it helps to eliminate lost motion in carrying on operations; it points out the danger of too little or too much work coming at one time; it permits a good test of the feasibility of working plans and indicates conflicting operations, such as corn cutting for silage when alfalfa work is pressing, or bean and corn planting, cultivation, and harvest coming at about the same times, or grain harvest coming in the height of the planting season for summer crops. A western grain farmer follows such a program as this: December 1 to: Manel We, et. mie tee re Plows January Wito March ike e ne aeons eee Seeds and harrows or dises June WtocAueust Le seeserteicts ete Se ene Harvests August Ito September dls. 425- asec ee Hauls off crop. He is therefore idle, so far as his grain ‘crop is concerned, from September 1 to December 1, and from March 1 to June 1, or about 5 months out of the year. A fruit grower has a more complicated schedule. A western apple grower, for instance, irrigates but little; in January or February, he prunes his trees and sprays with lime-sulphur; in April he sprays twice, for codling moth; May he thins his fruit; March he plows and works down his land into good condition; from April to December he cultivates; harvest starts about July 25 and continues to August 15 or September 15 to November 1. Even with so many different operations, each takes such a short time that a man with 20 acres of orchard, doing personally as much of the work as he ean, will be idle about 614 months out of the year. Manner of Making a Calendar of Operations.—The method of pro- cedure in making a calendar of operations is: First: List the different industries which make up the farm business. 142 THE CALENDAR OF OPERATIONS 143 Second: List all operations to be done in connection with each indus- try, z.e., methods of preparing land, seeding, harvesting, ete., and ways of caring for stock. Third: Indicate time limits within which the work must be done. In working up a calendar of operations the succession of farm oper- ations for all crops must be known. Example of Kind and Sequence of Farm Operations on Selected Crops (Pennsylvania).—For a section in Pennsylvania, the United States De- partment of Agriculture finds methods of growing important crops and times for the different practices to be:*° W heat (1) Plowing.—Cut stubble, soon after harvesting, land allowed to lie fallow until about October 1; when wheat follows potatoes or corn the ground is plowed (sometimes only disced) immediately after the harvesting of those crops. (2) Rolling or plank- ing.—After plowing, sometimes also before seeding. (3) Harrowing.—Majority of the farmers use dise followed by spring-tooth or spike-tooth harrow; many use spring-tooth harrow only, working two or three times; when disc is used instead of plow, the ground is worked four to six times. (4) Seeding.—With drill. (5) Harvest- ing.—With 3-horse 6-ft. binder. (6) Hauling.—To stack or mow. (7) Thrashing.— Done at barn, occasionally in the field. Timothy and Clover (1) Manuring.—As top dressing on sod, in fall or winter; on new seeding, in summer. (2) Plowing.—Often soon after wheat harvest. (3) Rolling or planking.—After plow- ing; sometimes again before seeding. (4) Harrowing.—Nearly 50 per cent of the farmers use disc, followed by spike-tooth harrow; many use spring-tooth harrow only; a few use disc followed by spring-tooth harrow. (5) Liming.—Usually after wheat harvest when the land is prepared and seeded in August. (6) Seeding.— Timothy is seeded with wheat, and clover the following. April; about 23 per cent prepare wheat stubble and seed in August. (7) Harvesting.—With 5-ft. mower; hay fork is used and hay loader frequently. Alfalfa (1) Manuring.—About 12 tons per acre as a top dressing or at seeding of previous crop. (2) Plowing. (38) Rolling or planking.—Immediately after plowing; again between harrowings and often after seeding. (4) Harrowing.—Disc generally used twice after plowing. (5) Liming.—With the distributor, except in a few instances. (6) Inoculation. (7) Seeding.—with drill or wheelbarrow seeder, 20 to 25 lb. per acre. (8) Cutting. (9) Tedding.—Tedder not always used when followed by side- delivery rake. (10) Raking.—Side-delivery rake generally used; some of the smaller farms use a dump rake. (11) Cocking.—Immediately after raking when the hay is to be protected with hay caps; in this case hay stands in cock for 1 to 3 days and is opened up 2 hr. before hauling. (12) Hauling.—Where a loader is used the hay is picked up from the windrow. (13) Top dressing.—Manure sometimes applied in fall; fertilizer in early spring or immediately after first or second cutting. (14) Harrowing.—Disc or special sharp-pointed spring-tooth harrow often used after cut- ting, to eradicate blue grass and weeds. 144 FARM MANAGEMENT Example of Kind and Sequence of Farm Operations in Producing Alfalfa (California) —The commercial practice for California produced alfalfa rests upon well defined requirements and operations, as shown in the following outline. Alfalfa Time to Maturity.—1 year, first cutting 3 to 6 months from planting. Life.-—12 years (range 2 to 40 years). Calendar of Operations. Seeded.—Seed tested for germination and purity (especially for dodder). Varieties—Common (Chili) most generally grown. Time.—-Fall—October or November, or spring—January 15 to May, timed to escape severe frosts or hot weather during germination and early stage. Quantity Seed.—18 lb. (range 10 to 20 lb). Majority of seeding done during February and March. Nurse crop usually omitted. Method and Distance.—Broadcasted, harrowed, dragged, or brushed in. Some- times drilled. Irrigation.—After well established, irrigated once or twice, depending upon the soil, with 2 to 6 acre inches of water between cuttings, April to October; irrigated thoroughly one time in winter (December or January) if soil is retentive or rain- fall light. Harvest. When.—When 10 in bloom or when new shoots are 4 or 5 in. tall. Usually every 4-6 weeks, beginning April 15, until December 1. How.—Mowed, raked, shocked, stacked, baled. Raked in windrows 2 hr. to 2 days after cutting—put in cocks as soon as possible after raking; cured for 2 to 10 days in cocks. Then baled from field or else stacked in field. Sometimes baled from stacks. ' Yield for Season per Acre. First year. Good—2% tons. Usual—114 tons. After Maturing. Good—8 tons. Usual—5 tons. Example of Kind and Sequence of Farm Operations in Producing Peaches (California).—A fruit crop has its own requirements in the way of cultural operations. Setting Out and Caring for Orchards to Maturity. Distance Apart of Trees.................4. 20 X 20 ft. to 24 X 24 ft. Average Number per Acre................. 75 to 108: 100 average Timetor Planting Outi. eee sok. ae ares December—March Age to Self-sustaining Crop................ 5 years Age toy Maturity. i210) ie Sela ction iets 8 years Gength of ‘Profitableiiafer: wees. 2.2). see oe Estimated 20 years or longer Most Popular Varieties. Shipping Peaches.—Alexander, Triumph, Hales’s Early, Yellow St. John, Straw- berry, Crawford’s Early, Crawford’s Late, Elberta, and Salway. Drying Peaches.—Lovell and Muir. Canning Peaches.—Tuskena (Tuscan Cling), Phillips’ Cling, Lemon Clingstone, Orange Clingstone, and MeKevitt’s Cling. THE CALENDAR OF OPERATIONS 145 Calendar of Operations. Irrigation.—If given, twice by furrows or checks, June to October or November. Prunning.—Pruned annually. Fertilizing.—Cover crops for soils lacking in body. Usually intercropped. Spraying.—November—December, Bordeaux. February—with lime — sulphur, trunks whitewashed and protected from rabbits, during second year. Cultivation.—Plewed and cross plowed in February and March (sometimes fall plowed in October or November); harrowed twice, cultivated at frequent intervals from April to October. Companion Cropping.—Intercropped to berries, small fruits, grain, beans, beets, corn, and sometimes alfalfa. Usually discontinued after trees are 3 or 4 years old. Caring for Bearing Orchards. Calendar of Operations. Trrigation.—If given, twice by furrows, June and October. Pruning.—December—February. Pruned to open up head, thin out wood, and shorten growth. Fertilizing.—Cover crops grown when soil lacks body. Cultivation.—February—March, plowed and cross plowed (sometimes fall plowed) —October or November crop cultivated at frequent intervals from March to November. Worked down into good condition. Fumigating.—None. Thinning Fruit.—Thinned to leave cne peach every 4 to 6 in. apart. Thinned as early as possible (April). Spraying.—February—Given lime sulphur when buds are swelling. Borers when present are removed from trunks once a year. November—Given Bordeaux if blight is present. Harvest. Time.—July—September. Method.—Picked by hand, or shaken off if for drying. Trees gone over two to five times. Preparing for Market. Green.—Packed in 20-lb. crates or 25-lb. baskets. Dried.—Cut in half, pitted, sulphured, dried in sun on trays. Dry 4 or 5 to 1. Canning.— Delivered in lug boxes. Yields. CANNING DRIED OR . FRUIT, TONS SHIPPING, TONS COOL SERED eta tees PAS SITE Remy cars apakieeayens’ steel ts 8 1.5 Wicsrrsal emer Saha dae hn ee Nokon ett eden? eatati 6 Lae Influence of Available Work Days.—An estimate of available days when men and teams can work in the fields is essential. The total depends on the month and the rainfall, and varies over a considerable range. The following tables are illustrative. Work Days in Arkansas —Number of work days in Arkansas“ has been shown to be: TasBLE 40.—AVAILABLE WorK Days IN KANSAS LD LDLT 9 REIN ete ROMER eee MO Meaby 28 2). 8), 2A sos hs ee eee 20 Rebruaryese |. See ee ak ae LOMEATIC USE tS. SRO eet eek 20 Ver clas hd . ess ee ee ae nei k thwSeptember: soc stewie qth eo » bro 20 Nts Shain wat AG ja aby ens ees: Re MOCEODERS, ic (occ: erence eee ae oe, 2, 5 20 Dy Len rca Reta, eats eae 5 ofS. 6 canes 20 Me NOMVEMIDEDs. jaeitee ines ett: 6 oe): 15 OC rect wo cioa waste ais Ales aos's, 8 ZO IRCEMIST. ven ste tecti aes st vince 12 146 FARM MANAGEMENT Work Days in Utah.—The number of days available for farm work is shown by Connor from his Utah study*® to be: TaBLE 41.—AvaAILABLE Work Days IN UTAH Toran AVAILABLE NUMBER DAYS NUMBER DAYS November sto December ie ne yes... oe he 30 20 December 1) to. March loi Ree! Tre Cee 96 46 March oll stop Maia yar i.'s Serer peso a ce) boa tenet aes een ete 60 35 Misi al tole Inaliypeli ae eek hae eres cnet) Stee, ed A is Ree 61 42 July a-toSeptember sas, =a nte eine eee ee Seat 62 50 September, 1 to November eer. icic/ sissies wort Menor 61 42 An average of 73 per cent. Work Days in Pennsylvania.—Billings for Chester County, Pennsyl- vania,*® gives the available days as: TaBLE 42.—AVAILABLE WorK Days IN PENNSYLVANIA FOR FIELD WORK AND Hours 1n Work Day DaTA Jan. Fes. Mar. Apr. May June Juty Ava. Sept. Ocr. Nov. Dc. Days available..... 3 3 10 16 19 21 22 22 21 17 14 6 Hours in work day. 7 of 8 9 9 9 10 9 9 9 8 8 This gives the number of days (exclusive of rainy*days and Sundays) available for the several field operations. Graphic Presentations of Calendar of Operations.—Many different ways of presenting Calendars of Operations are in use. The illustrations which follow are typical and can be studied to advantage for clearness of - detail, simplicity, ease in analyzing, etc. The Chart System of Making Calendars of Operations.—One plan pro- vides for dividing each month into three periods, the first and second periods being 10 days each and the third the remainder of the month, which will make the third period 8, 10, or 11 days according to the length of the month. A chart is then made having the dates in the left-hand column and the various crops or other enterprises for the headings of the remaining columns. Under each heading is inserted in each 10- day period the work to be done on a particular enterprise during that period. It will, of course, not be possible, on account of the vagaries of the weather, to follow such a schedule blindly, but at the same time the schedule will be of great service in keeping track of the farm work. It is especially helpful as a means of foreseeing what equipment as well as what teams and men will be needed at particular times. This enables the manager to be prepared for work at the time it should be done. Example of Chart System of a Calendar of Operations.—An example of the chart system of scheduling operations is taken from Utah Bulletin 165,°° THE CALENDAR OF OPERATIONS 147 TABLE 43.—A CALENDAR OF OPERATIONS MADE AFTER THE CHART SYSTEM CovERING GRAIN, RASPBERRIES, PEACHES, AND TOMATOES?° Small Grain Days Operations Period : In period | Axafleble fo Gl EAnEGIDCHESt S54 «codes Mole ecsclins, o loutel anes Mar. 1—May 1 61 35 Fit EE LO poe ee A ci OG tg Seey ke tare Mar. 1—May 1 [SION ee Leb cI MOEIRER Fo OGRE Ble Cui CRORE ERO OEE EL aaa eas Mar. 1—May 1 ATT OWreieet crepe ctaieks cetseictess ae sodas a iat RAs a Mar. 1—May 1 Wiktertunrowr ere, vr ok o.. as Rete Scalll) Marel=Miay 1 Tecan ire ie ae ee ee oer Sica at Mee tS oy et eae aay May 1—July 1 61 42 RCE eee eee ean: PRESSPASS ees aacie cance aboee : July 1-Sept. 1 62 50 SOG Kse rae, Meth toe eee a ney ek ooh ee ewes Men July 1-Sept. 1 ba eee hone er ei ens Baie wie ee we ts aes July 1-Sept. 1 Ellin cistiies eee een seen ee etree gS IR ctr ee July 1-Sept. 1 DEVO WH ree Circe men NE ets levels cates Sits Nov. 1-Dee. 1 30 20 Raspberries IVI ATUITe Srraetaveae sie isin sols Ne 3 Mae. 4 oohs, Ae oeieG Winter 92 46 @leankditelves is 5 5 «cc arcs oisncts Senate are tr Mar. 1—May 1 60 35 Bran esanasphinie Aan .\. 2 bie ee oye ee SRS Mar. 1—May 1 GTi tiie bee ere eioc sic cas Oleh crs Sel tes vee Me nee May 1—July 1 61 42 ER GOG AE aa ot chs SOD RRR. cyec ele e ces May 1—July 1 TITS ERIC Ta le Wicticvd ean ESS cr ERC RS A eR eee ors May 1-July 1 AWG G Cen Per I el ccscectiene, cremcheech ney ohanat enchant tues snaad May 1-July 1 iHanilvandsmeake: crates.-c . claccetotie a haere May 1-—July 1 Lethe, IMENG a CLUOs 55 Aneta hi C eee ueantnnn teterieet: AIEaB ye July 1-Sept. 1 62 50 erro ate een eres coe se ee TN ee ee July 1-Sept. 1 Peaches Gleangditichessisctc tenon ss ote coi cena Mar. 1—May 1 61 35 LET GEOAVD 3 8 IAG Betas a en SAR ett en ss Mar. 1—-May 1 Le Lyd nT ICL aT, Glens uc Beene ee ROPER cc icles cy Piet let eo Mar. 1—May 1 SOTA Veraie ois ile. ee areyod heres sap sictend eis wit evens, 'srg Mar. 1—May 1 LENOX -5. 3.3: ELS Exot ORF ERE CSE Ey Pane drei Mar. 1—May 1 SDE VERE Dare reoeesnah ow ney ao tenociey ferent Grarticlkanits May 1-—July 1 61 42 CislGivanpene pers re ac ee chee cate Gees, ate May 1-—July 1 ETF ARERR ARS Suse cea nS cra lsnedsietebes sore elesns crane May 1-July 1 (CAITLIN IOS aes Gab CPR An Aer EGS cece ean St et ee oe July 1-Sept. 1 62 50 LSC Cis a eles geek We corn Sidhe On ce Ce ae ee July 1-Sept. 1 anleandimakercases tec: oo, cua s cmarsustidapakene July 1-Sept. 1 Pip lenack phate Mb ass. sersincrsi uiceyare sv orhegel ier a) eke Sept. 1—-Nov. 1 61 42 LEO a wie Qiks GRRE EE Ay Ao RROD AL ieee aR Choe ae Nov. 1—Dec. 1 30 20 Tomatoes IV Esiri Ure eee eee. ee ime Wiehe Mok Winter 92 46 Mleankd itches seid: choses ees ania Noda oso. 8 ls oss Mar. 1—May 1 61 35 TORR D EC ete es rete a Pe cre errant Tonk saitepspake Mar. 1—May 1 Paldliira mie ppyters het sey tierce hla te knncas chatheci svetanats Mar. 1—May 1 Weedtand water frames.) 24..0k ce 82 Yee aes Mar. 1—May 1 NG AN Ba ONE Te Ae kT Oa Os Mar. 1-May 1 LNT be nla Sats nlo a Ceo OTE AERA CEE eRe CLA OI Carin Ste eee May 1-—July 1 61 42 Wieedtand iwaterpsramesy & ss crc, fev. nceeusseteha ion moun May 1—July 1 DEE O WEN ee Aa cos ote sas a Jewett seed te MANERA NEPALI eychenastere May 1-July 1 LRH aS) 9) Sp rg GES pe ge re eR EM etn se Bi Reso May 1-July 1 TRADE. ouoicd S SMEs PRCRGNCRELCED ie ROEeY «SE UPIGN REnERB EIS Reene er May 1-July 1 (CTU CTV GORGE coc eon ICaRORORER othe he Uae eae IEE May 1-July 1 LIDS TER Dis ret die Wom Cees cum EMRE each eee RE A oe May 1-July 1 TRIOS cic tiv or SPOR AALS TICES EERE REL Sar me ae May 1-July 1 Cal ii vtemrarriayticnso ON ce 5 < ceerslat meevePaE EVE as July 1-Sept. 1 62 50 LITT Spee Bet Begin GRE CeO CP on, a 65 Hick Catena July 1-Sept. 1 ELON AGE Warts tas Ade ic iaoere unabes July 1-Sept. 1 \Wiccrel SCR SR SRR Ee Snead oleae AO 0 a i ie July 1—Sept. 1 Harvest and haul one-half crop................ July 1-Sept. 1 Harvest and haul one-half crop................ Sept. 1—Nov. 1 61 42 GRO, ee Sor ane eee Oana tetany on elie Ear Rea Nov. 1—Dec. 1 30 20 The Line System of Making Calendars of Operations.—The following form of presenting is used by the Federal Office of Farm Management in 148 FARM MANAGEMENT its farm economics presentation.*? It illustrates the line system of recording farm operations in a graphic manner. TasBLe 44.—A CaLenpDAR oF OpprRaTions MaprE AFTER THE LINE SYSTEM (CHESTER County, PENNSYLVANIA) goto un rae barra ine nce ee Re aaa ROLL Seecee cam see DISC HARROW SPRING TOOTH HARROW SPIKE TOOTH HARROW & WEED HAUL GRAIN ©@0P @irgz=s see ORILE FERTILIZER HAUL STALKS. PLANT eoeqg GummzsGs LOW O00 ame oonee ppp DISC HARROW @ee Gummmesece SPRING TOOTH HARROW euccqu=mm cece PLANT SPIKE TOOTH HARROW eapevee oe PICK UP & BAG HAUL & STORE ees eee POTATOES CLOVER 8 TIMOTHY ALFALFA SPRING OR SPIKE TOOTH HARROW FERTILIZER, INQGULATE, & SEED The full line represents the period when most farmers perform their farm operations, and the dotted line gives the range within which these operations may be performed. 149 THE CALENDAR OF OPERATIONS ‘poyjoUl YooTq oy} 10}Jw opvur ‘WIE; UTeIs Byoyeq YWON B uo suoryeiodo Jo repue[ed sy]. — FZ ‘DIY 5 , | L ; E 0201 | oz ol oz 01 ozo 0z01 | oz 01 | ozo1Jozo1 | ozot SNIMO1d F S.4S3ANVH eck 0201 | oz 01 | oz o8 0z 01 0z01| ozo1 | oz 01 Jozo SunoH AON/‘L30/1d39 AINE “AWW Ud YUA B34) Ne VLONVO HLYON Wavsa NIVSS 3yD”U 009 Vv NO YOSVIWLOL AO NOILNGIYNLSIO IVNOSVAS NOISSY LVAHM ONIYdS WIV} SIOUI[] UB IOJ 9UO SIYT, “poyjoUI xooTq 9y} Joye ope ‘suoryeiedo jo Japue[vo & jo ojdurexy—'ez “1 HLNOW ozo1 fe oo8 002 ooe OOF oos 009 ood 211199 8SOOH*NHOD NYO Bibd atv @ #2015 3AN | SHNOW ONY NSN “ e > °o =. WIOLS 3AI7 @ OSIM AW3HM G33 SYUOBHSIIN d 13H §O4 MO1d @SO33M1ND HS3¥HL SUOBHIIIN d13H 008 oz ol SUNOH|'D30 ‘Nye |SunoH SIONITIH NY3LSIMHLNOS WaV4 NIVYD TIWNS GNV NYOD 3yudv O22 Vv NO YOST TYLOL AO NOILNGINLSIAG TVNOSVaS L148 NY¥OoD ep SNY} JO JOS SOUITJOUNOS ST SUOT}B.I0dO Jo SIBpUETBO JO uoljejuesoid o1ydvis vB se ‘uajyshs Yoolq vy J—'suoyniadgQ fo suppuayp) buyopy ur wash yoog ay J, 150 FARM MANAGEMENT COTTON BELT SEASONAL DISTRIBUTION OF FIELD LABOR ON A 160 ACRE FARM BLACK WAXY PRAIRIE OF TEXAS HOURS|JAN.| FEB.|MAR.| APR.) MAY |JUNEJULY SEPT) OCT.|NOV TT ni 10 20 | 1020 | 1020] 1020} 10.20 10 20] 1020 7 CHOPP’G CoTTO | eatin’ ais eorren PICKING THT IHCMAULACTETTGNGGiTIAT*TGOAWOGIG HEELUMEEOEOOEEELEEEEEUEY WELLL at eeee HTT ee LAND LTT LT [| Se eeasyite® cusrvanine HHTITVONUINI=: COTTON &CORN. 500 r] 400 muce tasor! || MITT | i TLE | | mls 1020} 1020/1020 ]1020] 1020 1020 1020 | 1020 | 1020} 1020 MONTH jay] FEB |MAR.IAPR.| MAYUUNEJULY sept] octJNov| pec, MONTH Fic. 25.—A calendar of operations on a cotton farm, made after the block method. The Calendar of Operations in Connection with Continuous Feed for Live Stock.—In outlining farming methods to insure continuous grazing for hogs of the southeastern states, Haskell furnishes a good illustration of the use of a calendar of operations in planning crops to insure feed.** The account of the farm selected from those reported, shows that it contained 100 acres, of which 84 acres were planted to crops, 4 acres in Bermuda pasture, with the remaining 12 acres in woods, roads, and other nonproductive land. The soil, a sandy loam, was fairly representative of the region, and it had been brought to a high state of productivity by the system of grazing followed. Twenty sows and two boars, all pure-bred, were kept on this farm; 160 pigs were sold and 12 were slaughtered at home, the average weight of all being 225 lb. or a total of 38,700 Ib. of live pork produced. The crops and acreages used for grazing and the periods during which each were - grazed are shown in the table. Five and two-tenths hogs per acre were maintained or produced on this farm. The acreages in oats cut for grain, and in oats, rye, and rape pastures, produced a crop of hay in‘addition to the grain and grazing. The 40 acres planted to corn, peanuts, and velvet beans are counted as 20 acres of grazing crops, since the corn was harvested before the hogs were turned in. THE CALENDAR OF OPERATIONS 151 TasBLE 46.—TuE CALENDAR OF OPERATIONS AS A MEANS OF SHOWING A GRAZING ScHEME IN OPERATION ON A GIVEN FarM, GEORGIA Acres Crops of Jan. Feb. Mar. Apr. May June July Aug. Sept. Oct. Nov. Dec. Crops Oats for grain (a)....| 11 Oats and rye, pasture TRATSLDS Gece! one-ead CRE 4 Bermuda pasture..... 2 @attail milletu.. = .i..- 4 Early corn and cow- . 3 DGS asedeus sphacsia, oiler 10 Early corn and Span- LSD UpeANUtS..ee e 10 North Carolina pea- nuts and_ velvet beans! (6)82o2i. es. 5/2 20 a eeeeeeeeeeyeyeeeEeEeEeEeE———eEeEee—E—EEEEEEEE—EEEE—E——E—EE—EEE———Es (a) Grown primarily as a grain crop. (b) Interplanted with 40 acres of corn, the latter being harvested. The peanuts and beans there- fore are treated as 20 acres of grazing crops. CHAPTER VIII CHOICE OF FARM EQUIPMENT The extent, variety, and nature of the equipment will be determined — by the kind of enterprise, the working conditions, and, where choice is possible, by the tastes and financial resources of the operator. It is merely sound business policy to tie up in implements, work stock, buildings, and other equipment, the least amount of money con- sistent with the work to be done. The beginner is especially liable to pay out too large a proportion of funds in equipment, or to sacrifice economy to ideals of construction or to building up an over-elaborate plant. This is particularly true with respect to buildings. It should be borne in mind that buildings are not direct producers of wealth, but rather aids to production. Under most conditions building construction should proceed but slowly. Erection of buildings should be postponed until actual need arises for their use. Construction of milking barns may well be put off until new alfalfa plant- ings, for the use of the herd, are matured enough to warrant the purchase of the herd; purchase of ladders, drying trays, lug boxes, sprayers, or building of packing sheds necessary for older orchards but not needed for newly set fruit plantings can well be postponed until a need has developed. Sometimes early purchasing results in enough substantial savings to warrant the practice, but usually to postpone purchases until actually needed means a reduction from over-equipment and capital waste. Temporary buildings or less expensive implements will often serve. Examples are, use of wood instead of concrete when the future of the structure may be in doubt, as in starting a new dairy business and erecting a silo; use of straw-thatched shelters for stock; use of canvas for wood. Factors Governing Selection.—Six factors will ordinarily govern selection of equipment. These are: crops, soils, size of outfit, amount of capital, personal choice, local custom. . Examples of Factors Governing Selection.—Illustrations of how choice of equip- ment depends upon one or more of the six factors listed above can be found on every hand. Character of Crops.—The influence of the character of the crop on the kind of equipment is seen at once upon comparing the equipment selected for putting in and caring for grain—such as gang plows, spike tooth harrows, dise harrows, drills or broadcasters, combined harvesters, binders or headers and stationary thrashers— with, for instance, the tools of the fruit business; viz., walking plows or single or double gang plows, corrugated rollers, spring tooth harrows, spike tooth harrows, spraying 152 CHOICE OF FARM EQUIPMENT 153 outfits, trays, lug boxes, picking baskets, ladders, etc. In the same way crops planted by broadcasting with no subsequent cultivation differ from row planted crops with cultivation following. Character of Soils.—Heavier equipment is necessary for soils of gumbo, adobe, or heavy clay texture in contrast with that for light, sandy, or friable soils. In other words, differences of soil type influence profoundly the selection of plows, harrows, cultivators, and similar equipment. Again, where topography is reflected in equip- ment witness the side hill plow for rolling conditions as against the non-reversible mold board plow of the flat lands. Size of Outfit.—Size of outfit refers to equipment necessary for the two- to four- horse farm as contrasted with farms working six, eight, and ten animals in a team. ‘Tractors are possible for use on farms of comparatively large scale, while horses must be the rule for small-sized enterprises. Amount of Capital—Amount of capital when limited may necessitate securing of second-hand equipment rather than new, and smaller equipment such as two-horse outfits rather than six-horse. Personal Choice-—Where choice is possible, personal taste justifies the selection of a certain type of rake, seeder, harrow, or cultivator; the selection of a disc instead of a mold board plow; or a leaning toward a given make of tractor. Local Customs.—Local customs will influence the selection of equipment. It is usually better to give workmen the equipment with which they are familiar rather than to attempt the installation of new methods locally untried. This is illustrated by the retention in certain communities of hand pitching, and wagon hauling of hay to stacks, as against the use elsewhere of buck rakes or hay slings. Hay loaders and side delivery rakes and walking cultivators illustrate types of equipment which often find local favor but are not generally in use. Environment a Factor in Determining Equipment.—There are some- times, perhaps often, reasons for local practices. Consider, for example, the stone walls found all over New England, where rock is so abundant that fences, buildings, and field clearing can best proceed in conjunction; the split rail fence of timbered countries where timber is cheap and conven- ient; the wire fence of the open plains where building material is scarce and costly; the mule of the south, the ox-team still occasionally found in Maine, the heavy draft horse of adobe lands, the one-horse equipment of the southern one-man cotton farm; the grain “‘combines”’ of the north- west requiring 26 to 32 horses to draw (or equal tractor power); the grain sack of the Pacific Coast; the grain elevator of the Middle West; sleds in snow countries; wide-tread wagon wheels for muddy lands. The point is first to know local needs and local practices, and then to expand this knowledge by means of observation and study of other and perhaps better types of equipment used elsewhere under similar conditions. Some choices are due to habit, to former association, or to demand and supply, but conditions such as these are easily recognized, e.g., use of abode in hot countries with little wood, blinds on eastern houses, steep- pitched roofs in snow countries vs. quarter-pitch roofs in countries of limited rainfall. In sections of scant rainfall, hay is stacked in the open, in localities of heavy snow or much rain inside storage facilities must be 154 FARM MANAGEMENT provided. Icehouses are a part of the building equipment in states of cold winters and warm summers; water towers, tanks, and windmills are necessary in countries needing water storage facilities for stock, domestic, and irrigation uses. The availability and kind of building materials will have a material influence on the type of building. Use of easily available materials should rule. This means use of rock or concrete or lumber or even adobe according to the resources of the community. Grouping of Items.—A full list of all equipment needs should be made up for a specific enterprise. For convenience the various items may well be grouped under general headings, as: Farm Business. Buildings. Fences. Implements and machinery. Motive power—work stock, tractor, truck, automobile. Live stock other than work stock. Small tools. Special equipment, as for Dairy house. Poultry plant. Trrigating facilities. Draining facilities. Domestic water supply including piping for House. Stock. Sewage disposal. Personal. Household furnishings. Automobile. A further classification can be made by re-segregating these items into Buildings Improvements, as fences, water supply, etc. Implements and machinery Live stock Motive power Tools. Personal equipment Household goods. Investment equipment { Operating equipment | Experience Necessary.—A little practical experience in using different kinds of implements under the direction of a competent man will prove the quickest way to learn what implements should be included in a list of equipment. Where one can not bring personal experience to bear, a list should be made up based on the recommendations of those who have had this experience and can give proper advice. CHOICE OF FARM EQUIPMENT 155 Justifying Equipment In the purchase of equipment, the expenditure of money in every case should be justified by an investigation into the costs and savings as measured by business principles. The following examples will indicate the line of reasoning which should be followed. In every case they take into account the charges of interest, depreciation, and repairs, and place these against the pos- sible saving in time or labor, or the possible gain in efficiency. Justifying Farm Buildings.—One man builds a plain, dignified, serviceable set of buildings costing $1,200. Another, perhaps a student of architecture, puts up a set of buildings more finished, but for farm pur- poses no more beautiful, dignified, or serviceable, at a cost of $6,000. Interest at 6 per cent on average value, plus depreciation at 5 per cent and repairs at respectively 2 and 1 per cent, totals If these buildings are each on 40 acres of similar land, each acre of land, to carry its share of the building investment, must produce above operating costs $13.50 per acre in the second case, as against but $3.00 in the first case. Justifying Individual Structure.—In many sections, under normal con- ditions, a good single walled hog house can be built at a cost of from $30 to $40 a pen. If the cost is $35 per pen and each is used to raise four litters a year, the cost per litter will amount to inperestion 17.50) a605, Der COM 5 cic. asst scowls sacitws jan bs abla oan ROSS Repains Onca5o,00\tte2 pel Gent.) 2242 oss sie tent ads bla mocha s he 0.70 Depreciation on’ $35,00'at 5 per cent. ilc.cc ec kee wees ees. L075 $3.33 or an average cost of 83¢ per litter. Compare this house with a hog house, ideal in every respect except cost, such as can be found occasionally. One in the writer’s mind consists of 18 pens, feed bins, and fixtures. It cost $4,000 completed. or $222apen. Its financial aspect is therefore: Hterest, pli aeraiers Geintie. coo we thc alle ha tis ocr sve a08 % ote ote $ 5.55 EDA GoD AG AMeLICENb tie css Mh. Saks ae ote See wa elk ae 4.44 Depreciation, S$222retrorpericente: &) «adnan si dcsla« « gjeccen tered 11.10 $21.09 or a cost per litter of $5.27 as against 83¢ for the other house. * Upon average investment. 156 FARM MANAGEMENT Justifying Implement.— A manure 'Sprea@der costs :. ... ces eee $120.00 The wpkeepieost ass ei. 4 2. ET eee cee eee 2.50 annually An old wagon which would answer the purpose, we will ‘Say dsc worthie. |. 00 ser ee ee eee 40.00 Tis Upkeep is. eee. 2 eee 1.00 Hauling done semi-occasionally. Loading time equal. Unloading. Spreader = 6 min. Wagon = 24 min. Time of man and team valued at 40¢ per hour. Machinery charges involve interest, depreciation, and upkeep costs. These figure: Por spreader:(10 years of life) i. atta ee tee $18.00 Kor wacon (Oo years or life) iia. f eect ee ene 10.00 thus giving an apparent saving of $8 by wagon. This, however, is offset by longer time required for unloading to an extent determined by the tonnage of manure to be spread, thus: SAVING BY SPREADER TONNAGE (1-TON LOAD), HOURS VALUE OF SAVING 25 7% $ 3.00 50 15 6.00 75 221% 9.00 100 30 12.00 Hence for 75 tons or more the saving is sufficient in this instance so that a manure spreader, if money can be spared for its purchase without affect- ing more important capital needs, is justified. For less than 75 tons, the wagon is cheaper. Justifying Special Equipment.—Justifying special equipment is illus- trated by use of milking machines and corn binder. Milking Machine. Based,on 120 milking cows the data for a given dairy showed that with hand milking one man could milk 30 cows, at a monthly wage of $60 and board—the latter worth $20. By machine milk- ing one man could handle 60 cows if paid a monthly wage of $75 and board. The cost of outfit installed amounted to $600 for two double unit machines. Comparison necessitates consideration of; Interest on outfit. Depreciation of outfit. Repairs of outfit, e.g., new tubing, cups, etc. Gasoline, oil, and operating expense. Any spoiling of cows. Extra labor to care for machines. CHOICE OF FARM EQUIPMENT 157 Hence: : Depreciation 25 per cent,.on F600. )2 aoe ethos ee edi ee ses $ 150 Imberestrateospericent, ony pa 00 meemenierierr sss os ae cheers a 18 Repairs (estimated) 40 Operating machine, fuel, oil, ete., 6 hr. day at $0.10 per hour... 219 Extra labor (1 hr. per machine per day, 730 hr. at $0.25)... . 183 PEI OIA LOTS ets le 40s eta sere. eae eh te oe) ders ge dew sey ENS 2,280 $2,890 Cost of hand milking; 4 mentat S960i25.-2.54.----5-00405-- $3 , 840 [bay THOME KO IMAG NS Ma a cis Na ERNE 8 o cloiolaes Sinai Pees Aer $ 950 Investigations by the U.S. D. A.*® covering the labor requirements of dairy farms as influenced by milking machines tended, when the data were taken, to show that for dairies having less than 30 cows, hand- milking was cheaper; for dairies having more than 30 cows, machine milking was more economical. Against the saving in time per cow by machine milking (about 414 min. being required by machine, nearly 7 min. by hand), were considered interest on investment, fuel and oil, repairs, depreciation, and labor on the machine. Summed up with labor at but $0.123 per hour, the findings are: S1zE OF HERD MACHINE MILKING HAND MILKING 15 cows or less............ Silene $10.91 NGERORGOKCOWS ae asioe cose 10.14 10. 26 SISTOROORCOWS ras. fos so sehs ene 9.22 10.11 HIMCOWS OL AMNOTC. ja. an = 2 7.34 10.45 Justifying Corn Binder vs. Hand Cutting for Silage Corn.—On a given farm the cost of a corn binder was found to be $285. Acreage was 8 acres of corn grown for silage. Use of machine. initerestvat.Giper cent on $142.50. ae wae oc a halte se ates Malle shed $ 8.55 Depreciation at 10 per cent on $285.................2.008-- 28.50 PavATreer Spall spate On rom. ee scus wets ckeiskeiere leh depricia He ioliee ee 6.00 Repairs; ‘estimated: on 10 years-life. fo. ies. oe Meee meeps 5.00 THOUS G Be Stain of Sa NRA SNO TIC OCS CUNT ERIE etre cD aren eaten $48 .05 Labor with machine. Cutting, 4 horses at $1, one man at $3.50, 3 days........... $ 22.50 Hoading twormMenvatipo, 50 uO avec itty asic ae acre cie-nls- 42.00 Total for machine, including interest, depreciation, ete....... $112.55 All hand labor. Cutting and loading, eight men at $3.50 for 6 days.......... 168.00 Comparison of costs per acre. IBM THA CRRA ore Tp ep reyes. eh age Sh ete. eee sald are 08 dog's) aca ener $ 6.25 Began OH pee ete as race wage top yer weyre- Seca seeds op skal soso a? oss. #- suet eit heaters cote Si Oe 22 * On average investment. 158 FARM MANAGEMENT Justifying Tractors.—A gasoline tractor to replace horse stock, must cover the depreciation, interest on the investment, labor, fuel, and repairs. There are a large number of combinations under which engines can be considered to replace horses, but the final consideration is the amount of work to be done. In this example work which can be done by either horses or tractor is equivalent to 10 work animals. Only the work stock which can be actually replaced are taken into account. Taste 47.—TeEstine Tractor vs. Horses For GIvEN FARM IN DETERMINING EQuiepMENT NEEDS (1919 data) NUMBER OF DAYS WORK Two PLOW UNIT 5 6 HORSES 22-HP. TRACTOR ON HOME PLACE First value—motive power Six horses Bt Slo ee es © She eles aaah dee ete $ 900 Harness andécolllars sonst ore ee Cn ecto ee ee ee 112 TEVRCTOR |<.’ 5 ats 5 A Meee ic ene ER 28 kc tae Soe ance te cy eee $1,100 Mi Dye) ri W Maer ai, iia 8 atts ee a MIEN Sebi iat heaieace A Meta tee saan gs $1,112 $1,100 Annual expense Reed: or'tuel'and' oils; tae oie cea el oe ae aes $ 467 $ 280 Laborin tele We 22h ad! ee eS een eer eer eer as 375 450 aborawilnenen ObnwOl kim G2 meen reeeee eiereueiere eri erar een ae 60 50 Repairs:and "incidentals. ). 4s 225. .j0' 2 oe a sein es roene 30 186 Totalkoperaitingsexpense... soeiay see e ee wel eee $ 932 $ 966 Overhead 12 per cent on work stock.............. $ 108 Depreciation {, 20 per cent on harness................ 22 $1,100 + 400 work days (life) X 75 days Sie 225 Interest at 6 per cent on average investment............ 33 36 Rotaltoverheadschaxcew wer yen ese oe te nee eae $ 163 $ 261 Total operation and overhead...................... $1,095 $1 , 227 Credits Profit on outside work... (cee e-csi-i5):.0 + = eee oe @ JOO $ 100 DER OhUn stan SPD aE 1c i Gerri Bt, CAO “5 ig haar nt $ 20 Coltsi{attime.of weaning) Ysera ee. >. is. sisi eee 40 Total Gregit. (0)... :)..do/.s5 OPER Tea? ahheiis sya ee ee $ 120 100 Finalimet)cOsticos oc..4- cctv HOR eos on ee eee $ 975 $1,127 Cost per day. (about) jk coeer ane oa: > ose eens $ 13 $ 15 Tractor Equipment.—To the above items may well be added the addi- tional capital requirements, with attending charges of interest and depre- ciation, for any difference in equipment involved in the working of either CHOICE OF FARM EQUIPMENT 159 Fic. 26. Fic. 28. The present trend in motive equipment is toward increased motor driven machinery, Above: Three and one-half ton farm truck. Center: Caterpillar type tractor and combined grain harvester, Below: Battery of ‘'75-s” pulling giant land levelers, 160 FARM MANAGEMENT tractors or horses. If special equipment is needed for tractors, its addi- tional cost should be taken into account in the estimate of the relative expensiveness. The table above includes only motive power; it does not take into account depreciation on plows, harrows, or other implements, which in some cases may differ in initial cost for either tractors or horses. Farm Work Requiring Horses.—In working out similar projects one should bear in mind that on all farms some horses are needed for work which engines can not do, such as: (a) Hauling on road. (b) Cleaning ditches. (c) Odd jobs of scraper work. (d) Mowing, raking, and hauling off hay. (e) Cleaning around barns, pens, corrals, ete: Farm Work Requiring Mechanical Force.—On the other hand there is work an engine can do to advantage, such as: (a) Pumping water. (b) Sawing wood. (c) Hauling large road loads. (d) Threshing. (e) Ensilage cutting. (f) Grubbing trees or pulling stumps (g) Cleaning grain. Replacement of Horses by Tractors.—In general on the small farm great care is needed to determine to what extent tractors can profitably replace horses, since to be most economical, engines can replace to advantage only work stock used primarily for field work. In general it is in- teresting to note that the more time horses are idle the greater is the advantage which the tractor enjoys. Interature on Farm Tractors.—To provide tractor data for farm man- agement use several publications are obtainable. - The latest are included in the reference list: PUBLISHED U. SDA: Department: Bulletinacs aes .owee een at 174 1915 USS. DAC sharmers’ Bulletin cere oe eter nor 719 1916 UeS. Di As Harmers Bulletins ene eee eerie: 963 1918 US: .D, AcParmers/tB ileltii.. 6 cee een cr ene 1,004 1918 US) DVASEarmersin’ Ulletine .r cena eee ae ieee 1,035 1919 Purdue Universitya Ciclo ee ee eee er ie eee 89 1919 Pennsylvania State College Bulletin.................000. 158 1919 Kentucky Agr. Experiment Station Bulletin.............. 222 1919 Iowa Agr. Experiment Station Circular.................. 63 1919 US. D. A. Parmers’ Bulletins cas cscs hereto ce Sere OO 1920 CHAPTER IX BUILDING EQUIPMENT A discussion of satisfactory building types cannot be fully made in the space here allotted to the subject. Farm management is, however, directly concerned to insure selection of suitable types of structure to meet given needs, and either to keep expenditures within economical limits or else to relieve the farm business of the responsibility of unduly heavy outlay for lavish or freakish or surplus or “folly” buildings, charging the difference between that which is just and proper, and that which is extravagant and unnecessary, to its proper place, 7.e., to personal taste, ignorance, experience, wilful disregard of business principles, or to luxury. Regional Variation in Building Equipment.—Most neighborhoods have worked out more or less standard types of buildings under the limitations of climate, building material, building skill, and _ taste. This applies not only to dwellings but to stock and hay barns, hoghouses, poultry shelters, implement sheds, and outbuildings. Some idea of this regional variation is conveyed in the accompanying photographs. Examples of Regional Variation in Building Equipment.—This difference is shown in the southern, eastern, and northern portions of the United States where dwelling construction runs to clapboards, blinds, brick foundations, and brick chim- neys, in contrast with the sawed rustic, tile chimneys, and concrete sills of the West. Barns and outbuildings in the West, are of plain boards or boards and battens usually unpainted, single story with shingle or shake or galvanized iron roofs. In the South barns are mostly small, unpainted, makeshift affairs of nondescript construction. In the East and North the barns are large substantial structures often of two stories, clapboarded, shingled, painted, fitted with glazed windows, and often decorated with a cupola and weather vane. Other structures are limited in number and inconspicuous in the South, while eastern farmers build implement sheds and storage quarters, clap- boarded, shingled, and painted. In the West the collection is usually rather large and of motley appearance, being built from time to time as needs arise. Further evidences of difference are found in interior arrangement, equipment, and finish. Variation in Interior Finish and Equipment.—The better class of eastern barns are ceiled with tongue and groove, a practice seldom met under western conditions. All eastern and northern structures are well floored; many western barns still rest on nothing but natural ground. Types of mangers and watering devices differ, according to local custom and to amount and character of feeding methods. In cold climates where cows are indoors much of the time, swinging stanchions are the rule; in sections where the cows are housed only for milking, cheaper, rigid tie-ups satisfactorily serve the purpose 11 161 162 FARM MANAGEMENT (1) (6) Fics. 29-34.—Types of farm dwellings. 1. Settler’s cottage on newly opened western land (California). 2. A Kentucky cabin. 3. Buildings of logs sealed with adobe (Colorado). 4. Buildings of stone, straw and mud. Russian construction. Semi-arid region. Note the blocks of dried manure for fuel piled in foreground, 5. The New England type of continuous building. Promotes comfort in winter, but at greater risk of fire, 6, Buildings of the dairy region (Michigan), BUILDING EQUIPMENT 163 Good and Bad in Farm Buildings.—There is no one outstanding best structure for all conditions. That is, one cannot suggest a single standard type of cowbarn or house or hog pen or fence that will fit all conditions. As has already been said, much depends upon the use to which the structure is to be put, to climatic conditions, to the location of the structure, and to available building materials. A few general rules, however, are pos- sible for guidance and caution. Building Equipment Should Be Economical and Simple.—The first point to bear in mind is to construct buildings as cheaply and simply as possible. The simpler the construction compatible with length of life, the better they will serve the purpose. This is especially worth consider- ing in regions of mild climates, where the weather renders unnecessary Fic. 35.—Stacking hay in open, where feasible, saves barn and shed space and lessens labor. the costlier buildings called for elsewhere. Money put into costly buildings is not only unavailable for other and perhaps better use, but the product of the ranch must pay interest thereon as discussed above. Buildings Should Serve the Profit-making Farm Enterprises.— When the farm is viewed from the standpoint of a ‘‘business proposition’’—a means of making money—it will be more clearly seen that the relation of buildings to the general scheme must be dependent on their usefulness in contributing to the money-making power of the ranch. Looked at in this way, all the structures to stand the test must be built consistent with the nature of the produce turned off. Let them therefore be plain and sub- stantial; well protected by paint from weathering, if of wood; provided with ample space in relation to purpose, with maximum convenience as regards both relative positions of buildings and interior arrangement of each indi- vidual building, and with abundant light and ventilation when these are needed; and one has all that sound business and good farming demand. a FARM MANAGEMENT It is, of course, not to be inferred from the above that buildings must be grotesque, ugly, weird, or abnormal, to fulfil their mission. Wisdom suggests against the use, for instance, of matched boards where rough lumber would do; of shingles where shakes would serve as well or of galvanized iron if this is more expensive, of ginger-bread decor- ations, and of unnecessarily fancy interior finish. On the whole, as a redeeming feature, one will find that most farm buildings which fulfill their purpose best, are usually of good substantial proportions, and by their very plainness have a certain dignity of outline which appeals. Studying Proposed Buildings.— When the type and size of each build- ing has been agreed upon, rough plans should then be made on paper, the ground floor plan staked out, and the whole proposed structure studied from every angle. Suggestions may well be sought from those men who will have to use it, 2.e., of carpenter and blacksmith and harness maker concerning their respective shops, of cooks regarding kitchens, women regarding house arrangement, irrigator regarding ditch structures, ete. After such tentative building plans are made, the farm manager should in his mind go over the various operations to be carried on within the structures, thus forming a mental impression of the future use to see if the arrangement as planned is as nearly ideal as possible. It is well, too, to plan the structures so that additions can be made later. This applies particularly to farm house, barn, bunkhouse, and granary, especially if the land is capable of greater development. Procedure in Building.—While the services of an architect and con- tractor are desirable in providing new building equipment, nearly every farmer and rancher must ordinarily rely upon himself. Handicapped by lack of capital or by remoteness, the planning and erection must com- monly rest on local resources. It therefore stands one in hand to know how to begin. The ordinary procedure is: (a) Select the proper buildings for the purpose. (6) Draw up a bill of materials. (c) Estimate costs. (d) Make a working plan for carpenters’ use. (e) Locate each building and the whole group on the most favorable site. (f) Establish an order of grouping which will retain the proper loca- tion of one building with respect to another—the farmstead arrangement. Construction Suggestions.—Have sewer facilities and running water in the house. The convenience and pleasure of decent living more than offset the additional cost. Put in plenty of bins, shelves, and cupboards for provisions and uten- sils. Have them handy. Proper putting away of provisions means saving; in dishing up flour, sugar, there is no spilling; damage by mice, ants, cockroaches is reduced to a minimum; and a ready inventory of BUILDING EQUIPMENT 165 stores can be taken quickly, thus avoiding duplication or an over-abun- dance of supplies. It saves the cook’s time, too, when hurrying to pre- pare a big meal. Fic. 36. Fic. 37.—Two unusual types of Farm Structures. Above: Private fruit packing shed costing $20,000. Below: Dairy equipment of a State Hospital. When married men are hired, give their wives wash-house facilities. Such a place can also be used for canning and storing fruits, vegetables, etc. Have proper washing facilities for the men. For personal use a wash room with wooden sink containing basins is satisfactory enough, together with a shower bath in a room partitioned off. Men will not use bath tubs. Facilities in the way of a stove or open fireplace with kettle should 166 FARM MANAGEMENT be given the men to wash their clothes. It can often be arranged to pipe hot water to the shower bath by putting a coil in the bunk house stove. Utilize the space under water towers for storage or sleeping rooms by boarding in the sides. Keep coal oil in outhouse away from house on account of fire danger. Keep fire extinguishers, such as hand grenades, in easily accessible places, or if place is big enough to warrant it, purchase a chemical engine —which costs from $150 to $500— and teach the men how to operate it. Have an occasional fire drill. Axes and buckets of water reserved for fire use only have many times put out small fires in time to prevent serious conflagrations. Provide facilities for keeping meat and milk. Definition of Bill of Materials.—A bill of materials is a statement covering the various sizes, kinds, and amounts of lumber, nails, hardware, shingles, paint, milled goods, concrete, necessary to the construction of a building. Making a Bill of Materials.—This is obtained by determining the kinds and quantities of lumber or other material needed to secure the required size, strength, and durability in the finished structure. The width, thickness, and length of each piece of lumber is determined, using as short lengths as possible for economy after which totals are secured, and the whole reduced to board-feet. Nails, spikes, bolts, sash, door frames, paint, concrete work, hardware and extras are then added. The cost of labor is finally affixed. Lerren To ; eee —--—- + 4-- Bin a NR ER ac feed may i - ‘, > | | | eT wh dd ; ve H MILKING BARN FOR 24 COWS Svonchioh getes A Dimensions 92052" 14 BENTS of AaB Pte Se SS eee See es ews Si, Ye °° From le ar itil PAE = Soundahen Fo ons 8'in the Char below. Rest of spoce cbore in hay loft Self ie Foor a} Windews 2 for each 14 BLvr Twe 07 each end. Lach wider a piste (ash Gear eT MENTUCKY EXPERIMENT STATION DEPARTHENT OF DAIRVINWG LEX KK Fig. 38.—Ground plan of dairy barn4é for w ee bill of materials is listed in text. Examples of Bills of Materials.—Bill of Materials for Dairy Barn.—The following is an example of a detailed bill of material for a milking barn for 24 cows.4¢ The dimensions of this barn are 42 by 32 ft. and 18 ft. from foundation to eaves. A large amount of storage room for hay is provided. The drawing shows a width of 32 ft. Some dairymen prefer a barn 34 ft. wide, and this plan may easily be changed to the latter dimension at a slightly added cost. Hither horizontal or vertical siding may be used, the cost being practically the same in either case. A bill of materials for horizontal siding is given below. BUILDING EQUIPMENT 167 Britt or Marerrats—HorizontaL SipDING—SELF-SUPPORTING Roor 18 ft. to eaves. Dimensions 42 by 32 ft. Sills— West side, 3 pieces 2 X 6 X 14. East side, 3 pieces 2 X 6 X 14. Two ends, 4 pieces 2 X 6 X 10. Studs— West side, 22 pieces 2 X 6 X 18. East side, 22 pieces 2 X 6 X 18. (Continued on next page.) Aer a Sm emcaialt —|aaoat tame a —— — Bet Fig. 39.—Illustrating framing balloon barn for vertical siding. ———<——— Fig. 40.—Illustrating framing of balloon barn‘ for horizontal siding. Examples of framing for horizontal or vertical siding. (Same barn as Fig. 38.) 168 FARM MANAGEMENT Two ends, 28 pieces 2 X 6 X 18. For north end above eaves, 8 pieces 2 X 6 X 14. For north end above eaves, 4 pieces 2 X 6 X 12. For south end above eaves, 8 pieces 2 X 6 X 14. For south end above eaves, 4 pieces 2 X 6 X 12. Corner storm braces for sides, 4 pieces 2 X 8 X 24. Corner storm braces for ends, 4 pieces 2 X 8 X 24. Plates— West side (nail together 2 pieces 2 X 6) 6 pieces 2 X 6 X 14. East side, 6 pieces 2 X 6 X 14. - North end, 4 pieces 2 X 6 X 16. South end, 4 pieces 2 X 6 X 16. Reap beraa popapa sop imparspad een DANEL BETWEEN TRUSSES END CONSTRUCTION Fic. 41.—Example of side and end framing of barn.‘® (Same barn as Fig. 38.) Center posts, 8 pieces 6 X 6 X 7. Girders, 6 pieces 6 X 10 X 14. Side joists, 44 pieces 2 X 10 X 12. Center joists, 22 pieces 2 X 10 X 10. Joist support or ribbon, 6 pieces 2 X 6 X 14. Roof Truss— Top section of rafters, 44 pieces 2 X 6 X 10. Ridge pole, 3 pieces 1 X 6 X 16. Side section of rafters, 44 pieces 2 X 6 X 14. Braces between side and top, 88 pieces 1 X 6 X 10. Braces between side and posts, 44 pieces 1 X 6 X 10 Braces between studs and joist, 44 pieces 1 X 6 X 8. Braces at top (collar beam), 22 pieces 2 X 6 X 6. Extension at eaves, 44 pieces, 2 X 6 X 4. Cornice, 13 pieces 1 X 6 X 14. Window framing, 16 pieces 74 X 8 X 14. Weather strips for window frames, 16 pieces 1g X 1 X 12. BUILDING EQUIPMENT 169 Loft floor tongue and grooved second grade, 1,400 sq. ft. Roofing, 2,400 sq. ft. actual surface measurement, 21,600 shingles. 4 in. sheathing 4 in. space between, 1,500 sq. ft. Siding (drop siding No. 2 grade)— For sides, 1,500 sq. ft. For ends, 1,800 sq. ft. Hardware— Roofing nails required (3 lb. per 1,000 shingles) 66 lb. 2 kegs 20d nails—200 lb. 3 kegs 8d nails—300 lb. 5 pairs screw barn door hinges. 16 pairs 3-in. strap. hinges for windows. 10 ft. track for sliding door. 1 pair barn door hangers complete. 16 window sash, 9 lights 10 X 12 in. FEED ROOM a FARNESS FEED ROOM 4 CONCRETE FLOOR 4 CONCRETE FLOOR c. 7 a 8 a a ry t C4 3 + ALLEY WAY ALLEY WAY + CONCRETE FLOOR # ConcRETs Ficon DRIVEWAY N 5 ° 2 DIRT FLOOR DIRT FLOOR FLOOR PLAN Fias. 42—43.—Horse barn for which bill of materials is indicated in text.‘? 170 FARM MANAGEMENT Bill of Materials for Horse Barn.—A summarized bill of materials for a barn for eight head of work stock runs as follows :*7 Barns FoR WorRK ANIMALS (See Figs. 42-43) LuMBER BOARD FEET 10 pieces’'2 “X 4A—A2 TINO he 2. oii ere gees are 80 “76 pieces. 2X 06-12 ONG... ae ciag ounce eee ae 932 14 pieces!’ 2. Xi, GN a a aks One RemPrat ee bane eet 196 120"preces 2) Xx SG— GINO: ee aN ls Ahan toe ene eee 1,920 VA PICS 2 OO — MS ING. TS cys tclntos can Gee teats rete ae eme 1,332 AT pieces 2 XO — = 20; aN: My ae ces cc okt ieee eee 940 Dmieces 2°X 3G-—-22 "NO. Wie kta tee ege | eet eee 44 S pieces 2.5% "G24, No.l eke cine te eee eee 192 Dh pleces 2% 4S — 20) INO. Te geet ees See erento ae 667 Ppiecesi2oxK WS= 16) Now tine hatte ae eee eae ee 43 2 pieces Dix 2 — 1G ANON Wey ot se ae see er cee 64 Sil) piecess2 oc Ua Akay NON eet ee cc umienes acct erate ere ee 868 Bivpieces 2x L218 NO ele 2am eras ee eae ae 1,116 pieces 4.%)) C—2OING ire ea ce alta «anions ee 40 10 pieces" (G18. Nosh ae) ee os ee ete ee ied cae 540 1 piecesi4: X/4—1O Non. oats cig ey ae eres 13 I pieces: 4 4-16 INO 51 eatin Merete tet tc a en Ue ete sr se 21 13 pieces: 1° L2—12, Nosed ere acim octet eget ticle stseyieemer ert 156 4 pieces: 1 > 12—-1G HINO arte oo scudh cu ete tor siete ene ae 64 6 pleces’1 XX L220, INOS wascs a excrete eae nasi © 120 4 pieces 1K VOR12s INO Ae eee n iy ceichaemannd clei epee iar Pe 40 Sipieces 1 5X.) (Ga UG SAN. Mie eee eee cea eee ec ee 32 Gypieces 1*X 5 — 10) Nor We a ashi woe iestore te ee ee 25 Gepieces A XS /5—12SNOUT. cece. . ene eee ae 30 4 piecest 1X v5—16," Now le gece ica ican ym eee eek eee 27 14 piecesul! ciara rere 105 14 piecessiex< 7.5 —20, Nomis vaceoee eel ere = eee 117 iT precesml yx iG ==12, No. Vee kta syerchs a) tebe ae ee 66 62. pieces ti eG 14, INO Lares eS oeroic ces te yeree gonna esac 434 GGwpieces, 1 Oa IO NO! Las ae atte « Sener Homi eee 528 Sipieces hh < AGUS INO ge: ar ste epee sie sina getteeye eer 12 16 pieces <2 G—2OWINOFAL Foi. ov. ashe >.< Pee ne eee 160 DroptSiding NOMa@l7 lesa ae ce a. oe ane Oo a eee ee 3,600 IDPs BeniloyoholeYaeies 5 diac o clo ous Seen Rio Holo ood GO. c 2,400 D.&M. flooring 23—1 x 4—14, No. 1.................-..- 108 D.&M. flooring 18—1 <.4—16 No. 1. 2. cence eee eee 96 D.&M. flooring 10—1 X 4—10 No. 1................-.---- 33 Shiplap Nas, 2-1 CBs vas oc oie eee deeonsrels = glen = ake Sina serene iene 2,300 5S 1 e410 No Rees ae ae ieee eee 190 S31). tA — 19" No. Ws ince oieae nee ote ene Peedi HEY wpe 332 Fe Ge mod (a yll (Opal om arame gs oh cut Pate BORE ResCign itoe CEA CCRC 21 1x 4 ING, Dike eet es kee Brae ee ee 1,760 fel) i ae rc A). ne eh UALS T GG on 21,744 BUILDING EQUIPMENT Other material: 66 ft. 12-in. galvanized iron ridge roll at 12¢ foot........... $7. 14 pairs. 8-in. strap hinges, at 25¢ pair................0.....- 3. A Spite Anne CLOOR bac Kab ela Lome OOlweer ts ae me oe a 6. SHarnedoom hangers sacl 2oreac haan ely ee ene ree 10. SOmoebya Sains DOltsw ato eachin. ie Gene. me ulgui ene str it. oily 4. HOO Snailsrtty ph roO0yoer LOO lbs = ees secre ae a ten 22) 6 single-sash, 6-light, glass 12 « 14 in. windows at $1.50 each 9. 4 check rail windows, 12-light, glass 12 * 14in. at $3.00 each. 12. ae, Ou0 shingles at $400 per Myc enh egy Actin + ekg Pee ae ins 128. SB OGO sdE ttaNO-sieshiplap iatie2odO0l8. 02 asd sy. eee gecko ee eS (or Total $277. (ey FLOOR ~=e 2 | LT ae as [|_ewtorsts ence |_| rT i qe D f2* eae e+, RNR cae A 5 A a RR or 19.2 171.3 Other common dimensions allotted for stock are shown in the next table. BUILDING EQUIPMENT 173 DOUBLE DOORS Sx1Z EACH, Fic. 46.—Example of end and truss framing of A-roofed barn.** 174 FARM MANAGEMENT TaBLE 49.—BurLtpInc Space ALLOTMENTS Cow Barns FEET Usual length of cew standsigscc ene a. ook eee 5 Wsual width ofeow-stamder.) smc si. Degen eee ne ae 34% Rear alley. includinoveutier )) 25. eee eee 5 Feed alley, including mangers................. Aaa es 18 Height, of walls toyeaviess .iic. . he sees ok cee eee 9 Pitch xoreroOls ithe peperst.deec cie eka ote ee Bre Wadithsotamarte er: Aegan tie | ..b eset aceite ees es 2a Horse Barns Usual length of single stalls, including mangers........ 10 Usualiwidthvotesingle stalls’... ea ee ene cee 5 Witclthn Offa Gens sto daevats siuikictel. BiaOhee Gace oes 479.4 29.2 73.00 GOIsto 1; 000::. {ch dhe hore ee eee 740.7 32.6 110.30 We SOOUGtO 1), SOO: 5 oie a cuh eran t keds eatkeneeenee: 1 lis hos} 52.9 83.80 Ie SOI anGgROVer:....1: sancwice eae ee 2,047.1 40.9 119.10 FENCING, WORK STOCK, IMPLEMENTS AND MACHINERY 189 The larger farms not ony require less fence to the acre but they also require fewer gates for a given amount of fence. There is an average of one gate to every 61.5 rods of fence on the smallest farms, as compared with one to 119.1 on the largest and to 71.2 on all farms. The average value of gates is $3.27 each. Life of and Test for Wire Fencing.—The cost and the life of the various styles of woven-wire fencing differ greatly. Many purchasers consider the first cost of the various kinds to such an extent that they lose sight of the difference in their length of service, which is the factor controlling their ultimate cost. The following table has been computed from the experience of a large number of farmers in the use of different styles of fencing, and shows the relative durability of the different weights and heights of woven wire. TABLE 53.—RELATIVE AMOUNT OF SERVICE GIVEN BY DIFFERENT WEIGHTS OF WovVEN-WIRE FABRIC Number} Average Number} Average Size of wire of esti- life, Size of wire of esti- life, mates years mates years No. 9 throughout....... 637 Mike il No. 9 top and bot- | No. 7 top, No. 9 bottom, tom, No. 11 later- laterals and stays, No. als, No. 12 stays. . 53 WSC PiroriNowl2 hs ovis...) 4). 35 20.3 || No. 10 top and bot- No. 9 top and bottom, tom, No. 11 later- No. 10 laterals and r als and stays...... 23 1627 SUAV Se ee ctas : 73 18.0 No. 11 top and bot- No. 9 top and bottom, tom, No. 12 laterals No. 11 laterals and AndestayiS wae ee 43 14.6 eine reeee stot oios/.1.0.1 0° 490 17.5 || No. 12 top and bot- No. 9 top and bottom, bo, No. 14 laterals No. 12 laterals and ANCES ta Sere 46 a7 Brava ees foe tate) S849 17.4 TABLE 54.—RELATIVE AMOUNT OF SERVICE IN YEARS GIVEN BY DIFFERENT WIDTHS OF WOVEN-WIRE FaBRic Height of fence, inches....... 26 32 | 36 39 42 47 55 Number of estimates........ 206.0 | 214 | 19.0 | 247.0 | 42.0 | 865.0 | 156.0 Mie on swine, years::..’......-| 17-0 ee) ase 18.8 | 19.9 18.9 21.7 It is becoming generally recognized that the heavier styles of woven- “ ‘wire fencing are more economical. The initial cost of the heavy wire is greater, but it lasts more than enough longer to offset the additional 190 FARM MANAGEMENT cost. It costs practically as much to construct a fence in which a light grade of woven wire is used as to build one of the heavier wire; and as the heavy material lasts much longer the cost of construction is distributed over a longer time, hence it is less per year. And during the life of the two types of fence the repair costs of the heavier fencing are less. The percentage of heavy wire manufactured and sold for fencing purposes has greatly increased in the last five years. The use of the wider styles of woven fence has become more general. But it has been the experience of farmers that they are more expensive to maintain, as animals get their heads under the surmounted barbed wires and crowd down the woven wire. This is especially true where large hogs come into contact with these fences. The preceding table shows the higher fence has the longer life. Posts.—In the construction of a fence the selection of posts is very important. Cheapness of posts will vary with local conditions. The kinds of native timber and their costs must be considered. It is not advisable to construct a permanent wire fence on posts that will not last as long as the wire. TaBLE 55.—AVERAGE Lire oF DirFERENT Kinps oF FENCE Posts, 4 IN. IN DIAMETER YEARS Osage O©rangve: oo cha febicn ee aac AL Coe foe ace oe ee eee 29.9 THOCUSE. a be Sate oe me tie Ge ics Ee Ee Oe OS On eee 23.8 Red cedars. to 220 4.45 sc, < crepe cre oe ee re en eee 20.5 Miulberty Sto. xee fone ators Syorturutonerens coe eieiiaee beter eee ogee 17.4 Catala... Fo cf dese reach: ae ae ee Coe eee 15.5 iBuroak..). tacks att.aeee alas nee OO Ce ee eee 1523 Ghestiiiite... io wads Ue es 36.3 Steel. (estimated). 2.003 -r2-ree SPR ae eee eee 29.9 The life of posts is, of course, influenced by size, seasoning, preserving, quality of timber, soil, climate, and kind of stock to be fenced, but the table shows something of the relative length of life. FENCING, WORK STOCK, IMPLEMENTS AND MACHINERY 191 Work Stock Work Animals.—A well-broken mule is in many respects the best work animal obtainable. Emphasisshould be placed upon “ well-broken.”’ The mule combines intelligence, strength, vitality, ease and economy in keeping. It will stand more abuse than a horse. As to the greater in- telligence of the mule over the horse, one will almost never see a runaway mule get into a barbed wire fence. A team of 10 mules will weave around and around in a perfect tangle, yet straighten itself out with no assistance. A mule knows when quitting time comes: if overloaded, a mule won’t kill himself straining, after he finds he can’t budge his load on reasonable trial, a mule won’t walk on an unsafe bridge. On the other hand, one will go far to find a meaner more cantank- erous pest than a mule made cranky by improper breeding or by poor handling at the time of breaking. Such combine fear, bridle-shyness, balkiness, and about every other equine sin. Character of Farm Work Determines Type of Work Animals.—The nature of work required of stock will largely determine the kind that should be obtained. If a general all-round team is wanted to do road work, field work, various farm operations, and perhaps a little driving, I favor the 1,200-lb. horse, not too big and ungainly, nor too lanky and small boned. He should be neither too much of a clod, nor too long legged. The close-coupled, big-chested, chunky, stout-legged fellow will prove a desirable choice. On the other hand, where the stock is to be worked only in light operations, one can use under-weight, off-grade stuff, and even young stock. For long term, continuous plowing, the heavier, sound, solid animals, able to stand the long strain, are needed. Extremes in Work Animals Not Desirable.—For general work, it will not pay any farmer to run to either extreme. The light animals cost almost as much per head to care for as larger stock, and yet can not do the heavier work. The big heavy stock waste too much time getting around and are liable to go lame when on the road. Horses trained to fast walking are more profitable than slow animals, provided the gain in speed is not made at the expense of vitality, weight, or strength. This applies not only to road, plow, cultivator, and harrow teams, but to stock on mowers, rakes, scrapers, excavators, harvesters, and the like, provided the animals walk steadily and evenly. For the lighter work—scraping, harrowing, raking, hay wagons, etc.— use the lighter, weaker class of stock (if one has such to work) and mares well along in foal. Poor Work Animals Uneconomical.—It costs more to do farm work with poor, half-starved, run down, weak, lame work stock than with good 192 FARM MANAGEMENT animals. The cost of keeping 10 good head is but little more than the cost of keeping 10 scrubs. Moreover, when one starts out with a good Fic. 64.—A Maine scene (March, 1919). Fia. 65.—Workstock on California farm. Fic. 66.—Lone line teams reduce manpower but increase stock needs. This scene shows teams hauling 5 to 6 tons of sugar beets to the load. Types of workstock. team, he accomplishes more in a day than with a poor one. The old adage ‘‘A chain is only as strong as its weakest link” certainly applies to the team made up of six or more animals. The loss in turning, the rest FENCING, WORK STOCK, IMPLEMENTS AND MACHINERY 193 required to keep the weakest animal going, the loss of heart experienced by the driver of a sluggard team, or the time lost in hitching or working with outlaw stock will figure into a goodly item of waste. Mating Teams.—In this connection may be mentioned the necessity of properly mating teams in order to eliminate waste effort. The smaller the numbers in a team, the more efficient will be the work. Traits of disposition, rates of traveling, strength, build, stamina, age, and vitality, vary so in different animals that a careful study of the teams in action must be made. In lining up work teams they should be matched to secure in each span as nearly as possible equal qualities. Working Stock.—Men should be watched when working stock. They should never be permitted to abuse the animals by swearing, kicking, or otherwise. A lover of horses won’t stand by and see a big brute of a man grab a horse by the bit and kick him in the sides to the tune of a torrent of cuss words. It helps neither the man nor the animal and it may do harm, especially if it be a colt new to the work, still a bit Aeziliss: because of immaturity, or a mare in foal. Number of Work Animals Required.—On a farm of 160 acres, four animals are ordinarily required to do the work. Five horses would per- mit the raising of colts from two of them. In the United States one horse is kept. on the average, for every 30 acres of improved land. Implements and Machinery Implements and machinery constitute items of equipment which require care in selection. Factors Determining Implement and Machinery Equipment.—In line with the factors governing choice of equipment, which have already been pointed out, lists of implement needs vary according to the six items of (1) type of business, (2) soils, (3) size of outfit, (4) capital, (5) personal taste, and (6) local customs. Influence of Type of Business on Implement and Machinery Equipment. On the cattle ranch, for instance, the riding stock, saddles, bridles, branding irons, fence building and repairing equipment, and implements for raising hay, grain, or other feeds, are radically different from the equip- ment needed in poultry production. A farm given over to barley, corn, and alfalfa will require altogether different types and sizes of equipment from that of a farm concentrating on fruit. Influence of Soils on Implement and Machinery Equipment.—The influ- ence of soil upon types of equipment can be readily noted by comparing the more lightly constructed implements used in sandy soils with the stronger, heavier implements used in gumbos and adobes. Presence of rocks or roots may necessitate a dise plow rather than a mold-board plow. Steep slopes may demand aside-hill plow, a quite different implement from the plow of level lands, 13 194 FARM MANAGEMENT Influence of Size of Outfit on Implement and Machinery Equipment.— Size of outfit may eliminate the possibility of tractors and necessitate use of work stock, the latter requiring lighter implements than the former. Again, size may justify the purchase of harvesters, baling apparatus, milking machines, and similar labor-saving devices profitable in a large business but extravagant for the small outfit. Influence of Capital on Implement and Machinery Equipment.—Capital may necessitate use of second hand equipment rather than better new equipment; or capital may require purchase of less desirable types of equipment than would be warranted if ample capital were available. Fic. 67.—Implements and machinery comprise a large and varied assortment for most farm business. Influence of Personal Taste on Implement and Machinery Equipment.— Personal taste is reflected in desire for certain makes of implements or types of equipment wherever a choice is possible. For instance, some men prefer tractors to horses, and other things being equal, will equip with machinery rather than with live stock. Certain workers have a preference for certain makes of mowing machines, rakes, plows, ete. Influence of Local Custom on Implement and Machinery Equipment.— Local custom is reflected in the choice of equipment in that the methods employed in a given community may fix the kind of equipment which must be procured. Thus, in some communities the practice continues of plowing with Stockton gang plows even though other plow types are to be preferred, the use of one- or two-horse equipment even though doubling up is possible with a resulting saving of man power; stacking of hay in the open by hand, pitching to wagons and unloading by means of the Jack- son fork, or use of rope slings and derricks. Men do better with equip- ment in which they have faith and with which they are familiar. Local custom will therefore be of moment in selecting equipment if hired help must be relied upon. FENCING, WORK STOCK, IMPLEMENTS AND MACHINERY 195 ee 52.9¥ 01: Owi' Hey Sad G paa4 404 Pi-sanys puke -— uig mojday P¥i=sanyy OWI'H9 aaa : <-- UIQ MOjq - Se4V 020) apt Peet A PT ous yi Rie tabtany S10 S24 091 $s Lys poo} 1a (4004 UOD NG) <> CT |i ade Ommaney psi =. $0509 OW 2H Suiquioy” PY-sanvgOUIHe PL2=SenvoOWI'HS SYP49) JO} -o49 340 |NDH<- YUM 4SOAIOH>Hsouofaidwosym) fs fg ne UIB-9 MO|d------- Aa1uVve Piryiad suoig pjaiy) $3490 09 foy 104 Vvs1vs1V pol Sso.dy 9 OW2 --2406144|-2 049 Jad pjai, uo4Q9| pP-sayOpOWl'H9 MOA4O} SSQ4) S2.9y0| OWI'H9 Vine epee Sosy G Caer 4sIq---- Pal ayy O'W| H9 $B (6 404 PIFSQDVGOWI'H) = nnn = 1 nee <~'U 9 MO|dagy- P| =Se2 aay} 40d PE ae Seles ee ae s10¥/ Jad jai, 41000) = 40 INH gee LH oot moatreevttio . Pl= ee WHO SO49y 0] ple it P2=senVG OWI'HO G-==-—=-—U||Q— oMOld s-=----3 €-r==--- Ul 9-4 Mojday -----s | (papouysg 4390190 | YagW3Ld3S] LSNoNv AN anne eval VWedv | HONVW | AdWNHaas] ANVANWE| YagW39F0 | WaIaWIAON BciriLy ONY posinbay sfoqg =p HAM $0 O4HYy =O UdW=W SOS4OH=H SNOILVUGdQ AO UVANAIVD V dO SNVGJY AM WAVY GUOV-OFZ NAAIN) V YOM INGNdIOOY AYANIHOVJ GNV LINAWAIMW] DNININUALAQ—9G aIAV], 196 FARM MANAGEMENT Use of a Calendar of Operations in Estimating Implement and Machinery Equipment.—Determination of equipment for any given farm business depends mostly upon determination of the kinds and amounts of crops to be grown. These once decided, a list can be drawn up to cover the implements needed to do the work within the time limits available for the various operations with respect to size of outfit and capacity of implements. In this connection a calendar of operations is useful. The way to make one is to draw up in detail the various methods to be followed in putting in crops or caring for stock, the time available for the work, and the usual size of outfit best suited to do it. Example of Use of Calendar of Operations in Determining Implement and Machinery Equipment.—The following example shows such a calendar for a 240-acre western farm laid out for the production of 160 acres of barley, 60 acres of alfalfa for hay, 5 acres each of corn for silage and of stock beets, and of 10 acres of beans. Number of Work Animals for This 240-acre Farm.—A study of the preceding calendar with reference to the work stock required with a given size of outfit results as follows: TasBLE 57.—NuMBER OF WorK ANIMALS NEEDED FOR THE 240-acRE Farm Number of work ; Size of outfit, EEaane: a Bou Number of work Month 3 days required for : days available horses stock required | all work Nov. or ZO Rey Dees. 18 | 22 c a dela) ooa- 16 Hebyet <.. 20 6 3 2, 2) 6 March 22 6 5 6 2 1 Apr.. 26 6 3 2, 13 6 May..... 26 6 3 2 15 6 JUN see 26 6 3 2 144% 6 July.. 26 6 18 2 + 6 ANID ee 26 6 3 2 13 6 Sept.. 26 6 3 4 3 6 2 1614 Detective 26 6 3 2 2016 6 FENCING, WORK STOCK, IMPLEMENTS AND MACHINERY 197 Thus six head can handle the work, and will be the minimum number.under the conditions of the particular farm. Implement and Machinery Needs for This 240-acre Farm.—It follows that the list of equipment depends on the size of the work stock unit, the speed with which the work must be done, and local custom in preparing for, putting in, and caring for a crop. Implement Needs of Barley.—Starting with the barley, as representing the greatest need for implement equipment, the 160 acres will necessitate under the work conditions of this particular project: (a) A 4-gang 12-in. moldboard plow. (b) An 8-ft. disk harrow. (c) An 18-ft. spike tooth harrow (in four sections). - (d) A 12-ft. grain drill. (e) A 5-ft. mowing machine. (f) A 12-ft. horse rake. (g) A 214-ton running gear with bed. Additional Equipment Needs of Other Crops. (i) A stacker, complete with mast, fork, and rope. Renovation can be taken care of with the other equipment. The beans require in addition to such of the preceding equipment as can be used for this crop: (j) A 2-gang 12-in. moldboard plow. (k) A 10-ft. home made plank dray. (1) A 12-in. walking plow. (m) A 2-row bean planter equipped for beans, corn, or beets. (n) An adjustable cultivator, utilizable for beans, corn, or beets (o) A bean cutter for harvesting. There will be also required for the crop work: (a) Harness. (b) Eveners, doubletrees, and neck yokes. (c) Knives for the corn harvest. (d) Thinning hoes for the beets. (e) Pitchforks for the hay. (f) Shovels for irrigating. The corn and beet crops require no additional equipment beyond that already provided for. Value of Calendars of Operations in Determining Implement and Machinery Needs.—Similar charts for proposed businesses are a help in visualizing the types, numbers, and kinds of farm implements and the number of animals needed. The working out of details of such charts results in a better understanding of the minimum amount required and of the probable necessary investment. 198 FARM MANAGEMENT In the various determinations full justification must be secured after the manner already explained at length* before any item is included. Special and Minor Equipment Special and Minor Equipment.— Under this heading are to be included the cans, separator, cooler, feeding apparatus, milking stools, and other minor equipment required upon a dairy; the pruning shears, fruit trays, picking baskets, ladders, spraying outfit, and similar equipment needed in the fruit business; the egg scales, collecting baskets, water fountains, feeding apparatus, storage quarters, and special equipment needed in the poultry business. What Constitutes Minor Equipment.—In selecting the minor tools to equip a farm, provision must be made for the articles needed for the care and repair of buildings, fences, machinery, etc., the care of live stock, the production of crops, and the various other interests of the farm. With every change in the type of farm, involving a new combination of enterprises, a change in minor equipment will be necessary. For each of the many specialized types of farms certain articles will be needed which will not be found necessary on general farms. Example of List of Minor Equipment.—An idea of the number, variety and kind of minor articles of farm equipment can be gathered from a study of 38 Ohio general farms.** TaBLE 58.—Minor EquiepMeNnT Founp on Onto Farms ITEMs NUMBER ITeMs NuMBER NEEDED NEEDED General purpose General purpose PAravallls «3,2 5.<''6: claret ee Re eRe OE i aPile(flat) cu: 2 oc. ei eee eee 2 Aucershand ley, oi. seer eee eee 1- Miles(round)h ieee eee eee 1 INP OEAD ILS ac cs oes ee eee Set, of 6. . File (taper).....5..-%. 4. eecee eee 2 Y.\5: e e C a A EET A OU y * 2. {Rorge:.c. 2h. Gas ike. a eee 1 Ax (hand) Rey ceractecere saa een ioe Ie) ‘Grindstone.. t2..-.e eee 1 Barrel ace cccicraten tes fic ee ee ae 1 Hammer -(elaw):2 2). 2 a. eee 2 Baskets nie. nee nie Ge use eee 1 “Hlamimien (@iviet) >... 3. ae 1 Bellutarm) eee tie ac eee ee I, ‘Hammer (cledige)ie5. eee i Benchiscrews ane some cee oe eee 1 ~ Hatchet... Mo. son oe Oe eee 1 iIsracesandubitsqeee. see eee eee 1 Hoistine blocks. 2. ee 1 Brushwhooksor seythense seer 1- Jackscrew.. 25... .2<. nj eee 1 @halk dime foe sais ee Or eee ti Ladder’: 265 880. SORE HOS eee 1 Ghisel (cold) -.0 fee ee eee 2 ladder (step) ....2.0 25. eee eee 1 Chisel: (wood) wicca o eee ee 4. hantern’..22 36.04 ¢e08 bee Roe 2 COMPASSES: =. 2 og ce Rok Sad: Slee TP. Devel): s:.:¢.cj0e-8 Ghat oe eee 1 Ditch cleaner oi-a4. 4-0 ea See ene 1 Machine -oil:.).2 .feeeee oct Se Drawange knife’. co oct sec aera 1! “Mallet (wood) {2 2e225.+ 22. ae See 1 Drilljpress! tt: : It). Saas hace ee 1?) “Mattock .) ek Fae eeie eine 1 Drills igevirks? xa steadier ee A’ j Manali: ... ¢2d¢hhats abet ose pene 1 *See pages 155 to 160. FENCING, WORK STOCK, IMPLEMENTS AND MACHINERY 199 TasBLE 58.—Minor Equipment Founp on Onio Farms. (Continued) IrtEMs NUMBER ItEMs NUMBER NEEDED NEEDED General purpose General purpose Nip perse(arrien’s)| <0 6: sce oe ess: Mra (SECEDE. 5s. cede ee tae 1 Mirigcanmercn MC emis Bi se, Ieee lrowel(brices)\..- 140) eee ae ey ee . 1 EZAIGULO C Keg wd hon ice Spa Right Bias 1. Whetstone .). 00 eos. c scence 2 eters eran Pc otis c-2, Whitewash Prush..o., ... 0. ec ee sn * 1 PULLUGL Ry Sie ie ee 2p Vine Sp liGernat were fe oat cit eee 1 IBOSt- Mole dierent... 5.5,.0 200. .s0e0 4: ie SI Wares stretcher c..,. 1.0 hoe ace car « & 1 JESSVS)O) , Ge Sateen iP» Wirencit-(aipe yaar 441i 43 nets oc 1 SHAT) Shi Ch lee rr Ne sa eee ee EL. -Wrench« (monkeys... 0250. coho ks 2 SHEAR? (OCG) ia re 1 SE VaCOMIPASS )iercessis)s ics Se 24 feta oa 1 Household and farm EW(CHORSCUU) cos cs. ines se ee IW) 5 LOY aie ae ee eee Me ea th eg 2 SET (UNE ane ee Pa Stlovescrapent eects: css ecu Bees se 2 Seni (EVV 0 ee DEPOPA HOOKS ee nee Uh «vk eka ets Ae ae 1 SENN (RGIO|0 clap Jaci nee eee rae eae UR CISEHAIS 7 co teecoye ty AIie DiPeM serials Aad ae OLE 1 SCALE M(COUMECE Stra atolishee ese eves a aes 1 Lard press and sausage stuffer....... 1 SIGS) (CENT os 5 a ar ae Miwa MOWEE ee te Oe cc ae ee 1 RCRER (SPEDE)! 2 a) s aceiniehy wee Who 4 =, 3) Aas Neate: gic Un (1a ome» Ae Wen NS ed Ee? 1 mcmden(steclyard): 2... se. ce eee Po bruning shearsree aon a ease ae 1 DCEAECMNMAUIL EC! Paria.cs fos clo ctacls woe wth Lo RRakey (Sarden\ee tea pe il SOLE TS STAC) ee oa eed Relcen (leas while ese steve ess oo nntes 1 SET" GUE sen eene Sele aeiao ee oor a NPS Tah |e Sa oh i Ae re OE 1 SUUENTEL 2 OE ee ee cece ieee PITILCLE LEY Meee ee rhne e ees ty ep eae 1 Shovel (round pointed) LOD Drowebn Ge preset te. Waa! if MME SPSUIPN! 2 hinds oye ap atu nya « brome fishers 1 ; OCH (GION gs sl bis craig wi wpya MYae ee oes 1 All live stock SUAEEMIDEVEL) oie. Gy er Oe we, fe TOO Meat tan tn ck a suaas Siow els hoy 2 RUT SECM (SLCC 8 ei a2 S02 ads als pica on Soh: iy Clipping machines. 75 aas.. iis wks a cel: 1 SCHUeMO Md (GIRVe Est eks usu ayn cyohs aio eres uokliees a: ip eiLaM Ge spay elunew ass: niin ants cae oe i SUMMA dee peg 2 hipaa adh via) aha da Bade?’ ays iY me Wherripimes mhOnkteny trurivct tice siskecs see ei 5 2 “ULSI C6692 7) eas a Pa Tae) 22 ahs a OD 20 ely di RR a 3 Additional Minor Equipment.—The following supplemental list prepared by sifting suggestions submitted by farmers scattered through- out the country, will be found to include certain tools which though not essential, perhaps, are useful items of equipment for the average farm: Pipe stocks and dies. Pipe tongs. Pipe vise. Soldering outfit. Staple puller. Wrecking tool. Assortment of machine and carriage bolts. Bag truck. Bolt cutters. Gasoline blow torch. Harness repairing outfit. Pipe cutters. 200 FARM MANAGEMENT Costs of Minor Equipment.—The costs of these items, priced at the time of study (1916), amounted to: For general purposes Fissembials ote28 Ae eee re eee oe sear Od CLT oe EAE Oe $ 57.45 Desirablevbutmotvessentialeer,.4 0. ae ee eer eee eee Siris Totals ug hdat 6 seh fee ai RC Se Gh ae sen te $1388.70 For household and farm Bssentialec i, cee Me ee ee BC on etme) eed are ne ee $° 740) Desirable but mot essentialiva. sssmieae ace ie ae eee 8.00 $ 15.70 For live stock 1 ED Sey ey als t2)) It Ae EE ath ec Eo A Dea 6 RE tA. B feels Sie syria $ 6.85 Desirable but mot essential sete ote eee eee rie ee 10.00 $ 16.85 For horse and driving iss eribial te Gere else cise oS ae See eee Oe Tn I ae eee $ 16.65 For cattle Desirablesbut-not essentials seein oe era eee eee $ 6.45 For dairy Essen tialiss (eee oO a ens a ry eee ee $ 9.95 Examples of Lists of Total Equipment As illustrations, lists are presented below for five selected types of farming, to show the equipment variations due to different kinds of agriculture and something of the extent of equipment needed. 1. List of Equipment for 20 Acres of Fruit Orchard. Buildings 150-gal. spray outfit Dwelling Pitch fork Windmill, well, tank and tank house Hoe Horse barn, 12 by 20 ft. - Blacksmith shop and implement shed Fences For entire ranch (3 strands barbed wire, posts 114 rods apart) Implements and Machinery 12-in. walking plow 10-in. walking plow 9-ft. spike tooth harrow 2-sect. spring tooth harrow 6-ft. dise harrow 5-ft. corrugated roller 9-ft. plank drag (home-made) Fresno Scraper Double and single trees, ropes, halters, etc. 11-ton fruit truck Pruning saw 1 pair 30-in. pruning shears 6 ladders, 10-14 ft. 6 3-gal. picking buckets 1,000 trays 800 lug boxes 40-lb. Sulfur house Pick 2 shovels 2 fruit trucks for drying house Cutting shed 2-ton road wagon 1 buggy Work Stock and Harness Team and harness Live Stock other than Work Stock Poultry FENCING, WORK STOCK, IMPLEMENTS AND MACHINERY 201 Examples of Lists of Total Equipment (Continued) Special Equipment Piping to buildings Small Tools and Shop Material Nails, nuts, bolts, iron, lumber, etc. Small tools 2. List of Equipment for 20-cow Dairy Farm (on Alfalfa). Dairy producing butter fat Buildings Dwelling Windmill, well, tank and tank house Hay (100 ton) and horse barn and corrals Cow barn (28 by 40 ft.) with cement floor and corrals Wood silo (14 by 20 ft.) Blacksmith shop and implement shed Milk room Fences Around farm (3 strands barbed wire, posts 114 rods apart). Implements and Machinery 12-in. walking plow 9-ft. spike tooth harrow Fresno scraper 5-ft. mower 10-ft. rake 114-ton wagon Hay rack 2 shovels 3 pitchforks Double and single trees, ropes, halters, etc. Spring wagon and single harness Work Stock and Harness 2 work horses and harness Driving or riding horse and harness Live Stock other than Work Stock 20 cows 1 bull Special Equipment ‘Piping to buildings Cesspool and sewer 2 drinking troughs Wheelbarrow 16-bu. feeding truck 40-ft. hose 2 barn shovels 2 brooms 2 hoes 2 stable forks Jackson hay fork 2 milk stools 2 20-qt. pails 2-compartment wash sink 2 h.p. boiler 20-ft. 8-in. stack; roof plates; spark arrester and damper Large separator 1 dozen brushes Keg washing powder Ideal sanitary cream cooler Babcock tester Scales Small Tools and Shop Material Material, as nails, nuts, bolts, scrap iron lumber, etc. Small tools and blacksmith outfit 3. List of Equipment for Grain Ranch (320 Acres). Buildings. - Dwelling Windmill, well, tank and tank house Hay and horse barn Implement shed and blacksmith shop Fences For entire farm (3 strands barbed wire, posts 114 rods apart) Implements and Machinery 1 Stockton gang plow 1 spike tooth harrow, 4-sect. 1 grain drill 1 grain binder 1 mower, 5-ft. 1 hay rake, 10-ft. 1 Jackson fork 1 hauling wagon 1 cart 2 hay racks 6 pitchforks 1 post hole auger 1 wire stretcher 1 shovel 1 Fresno scraper Lead bars 202 FARM MANAGEMENT Examples of Lists of Total Equipment (Continued) Work Animals and Harness 1 wheelbarrow 8 work horses, collars and harness 1 drinking trough 1 driving horse and harness Piping to buildings Live Stock other than Work Animals Incidentals as rope, halters, buckets, Poultry and cow eve: ; Small Tools and Shop. Material Special Equipment Blacksmith outfit and small tools 2 manure forks Shop material—nails, bolts, iron, 1 broom lumber, etc. 4. List of Equipment for 2,500-fowl Poultry Plant.—Greater variety and individ- uality are expressed in the poultry business than in almost any other farming. There is no hard and fast rule covering either equipment or type of houses. The following is, however, reasonably typical when white leghorns are run in flocks of 500 each. Buildings Live Stock Other than Work Animals Dwelling 1,200 6-month pullets Windmill, well, tank and tank house 3,200 chicks Hay and horse barn and implement Special Equipment 42 feeding troughs 3 watering troughs Broom Hand sprayer (for inside) Power mixer shed 5 flock houses, 50 by 18 ft. 2 wooden houses, 34 by 16 ft. Fences ; 5-ft. woven wire, posts 1 rod apart Implements and Machinery Kale cutter 10-in. walking plow 30 feed buckets (wood) 1-sect. spike tooth harrow Scoopshovel Cultivator Wheelbarrow, hand wagon or sled Hoe Grinder Shovel Cooking pot Scythe 6 egg buckets (wood) Rake 6 dozen glass eggs 4 dozen 36-dozen egg cases 2 distill distillate heaters 6 drinking fountains Water system and piping Spade Post hole auger Wire stretcher Low yard truck Scraper Work Animals and Harness Small Tools and Shop Material Horse Small tools, lumber, and shop Harness materials 5. List of Equipment for a 60-acre Farm.—This western farm consists of 60 acres of land under a community cooperative ditch from which water can be obtained when- ever needed at the rate of $2 per acre per year. The land has never been under irri- gation, is of average quality, and situated from standpoint of climate, soil, and market so that best results will follow its use for: 35 acres of alfalfa for dairy, hogs, and hay 10 acres for almonds 10 acres for prunes 2 acres for corn for silo. Remainder for corrals and buildings. FENCING, WORK STOCK, IMPLEMENTS AND MACHINERY 203 The alfalfa is to be utilized for a 10-cow dairy and 10 brood sows. Concentrates will be purchased. Land will produce at the rate of 6 tons of alfalfa hay, 12 tons of corn silage, and good yields of remaining crops. The cows are to be pastured on alfalfa from April 1 to December 1 and fed 4 lb. of concentrates per head at all times when milking. From December 1 to April 1 they are to be fed 20 lb. of alfalfa hay and 30 lb. corn silage. The swine are to be pastured at usual rate on the alfalfa throughout the year,—on poorest portion in winter. Ranch can sell either whole milk or butter-fat. Land in its present state without checks or improvements of any kind, is valued at $200 per acre where orchards are to be set out and at $125 for remainder. A determination of the amounts, kinds, and types of equipment HEC EsaNy, prop- erly to conduct the business resulted in fade as follows Dwelling Shop Horse barn for 4 horses Small hen house Granary Silo Harness room Farrowing pens for sows Hay storage Field shelters for hogs Milking barn Field shelters for cows Implement shed Well, tank, windmill and tower Shed for use in fruit harvest and for Ditch boxes storage of drying trays and boxes when Sanitary necessities not in use. Sewer and cesspool Piping—from tank to house, stock troughs and gardens. Dwelling to be of five rooms, moderate priced, as usually constructed. For purposes of convenience and economy, the hay storage for horses, horse barn, implement shed, storage for grain, spare harness room, and shop will be combined in one structure. Figuring hay for four work horses at 30 lb. per day and counting on storing 6 months’ supply (at other times put in one or two months’ supply from harvest field), is needed for 12 tons. At 512 cu. ft. per ton, 6,144 cu. ft. are required. Horse stalls to be 2-ft. double stalls—8 by 10 ft. including mangers, with a 6-ft. walk behind the stock. Implement shed shall provide about 300 sq. ft. of floor space. Shop to be 10 by 10 ft.; grain storage 10 by 14 ft. These needs will be best met by a structure 28 by 52 ft., with main barn having a floor space of 20 by 28 ft. and 10 ft. to eaves, with two wings attached running the length of the barn and 16 ft. in width. Milking barn to provide for 10 cows, 7.e., stalls 314 by 5 ft. with 2-ft. manger, 1-ft. gutter, and 4-ft. walk. Concrete floor. 7 ft. at eaves rear of cow, hip or A-roof and 8 ft. at feed end, roof pitch = 14, shingle roof, pine framing and redwood siding, size 12 by 36 ft. Cow hay to be stored in the open. Feeding to be done from outside. Hen house for 25 fowls at 3 sq. ft. per fowl = 75 sq. ft. or small building 8 by 10 ft., shed roof, 5 ft. in rear to eaves, pitch of 14, hence 7 ft. in front, wire in front with board floor and conveniences for cleaning out and collecting eggs. Tar-paper roof. One shed will serve double purpose for use during fruit Cameo and to store boxes and trays when not in use. For the purpose, a shed 12 by 16 ft. will be ample, built on wooden sills 2 by 6 in., 4 by 4-in. posts, 6 or 8 ft. apart, 7 ft. from ground 204 FARM MANAGEMENT to eaves at rear, shed roof, 14 pitch, boarded at rear and both ends, shingle with 5-in. lap, floor of 1 by 8-in. pine on 2 by 4-in. this joists set on ground. Silo Since cows are fed 30 lb. ensilage for 4 months, this = 2 tons by 10 = 20-ton silo needed. Silo 10 by, 20 ft. = 26 tons. Farrowing Pens 2 rows of five each separated by 4-ft. alley. Pens to be 8 by 8 ft. in size, boarded up solid with 1 by 6-in. pine, all to be roofed over with shake roof, enclosed on one side, but open on other side and ends. Each inside pen to connect with outside pen 8 by 12 ft. long, built of 1 by 6-in. spaced 4 in. apart. Floors to be of earth, except a strip of 3 ft. wide across and near alley for feeding floor. Field Shelter for Hogs To be 10 by 16-ft. shed roof, 144 pitch, and 4 ft. to eaves to rear, roofed with battened boards and boarded in at rear and both ends, mounted on 3 by 6-in. runners and braced to permit moving. Well, Tank, Windmill and Tower Usual domestic well, 7.e., 50 ft. deep, tank, windmill and tower. Ditch boxes To be placed only at ditch take-outs—banks to be cut to let water into checks. For 60 acres if checks are 50 by 200 ft. and in even series, seven ditches needed, or eight take-outs including one where water enters ranch. Ditch requires structure 12 ft. long, 6 ft. high, with wings 4 ft. long and 6 ft. deep and base 4 ft. wide and 6 ft. long for each ditch. Total, seven double structures. Fences Needs Around fruit Around alfalfa hay and pasture field Horse corral Poultry yard Around farmstead Kinds For hog corrals 3 barb wires, 26-in. woven wire, on posts 16 ft. apart with two pickets between (to be called fence No. 1). For pastures, cow corrals, hay fields, and fruit Four strands barbed wire on posts 16 ft. apart with one picket between (to be called fence No. 2). Horse corral fence 96 ft. square of 2 by 8-in., 1 ft. apart, 6 ft. high, 4 X 4—8 posts spaced 8 ft. apart (to be called fence No. 3) set 214 ft. in ground. Poultry fence 6 ft. high of woven wire placed on 2 by 4-in. posts, 12 ft. apart, with 1 by 6-in. baseboard to enclose space 48 by 96 ft. (to be called fence No. 4). Farmstead fence Board fence of four 1 by 6-in. boards spaced 12 in. apart on square 4 by 4 in. posts, set 12 ft. apart (fence No. 5). Lengths required—(based on layout plan) Number 1—2,640 running feet 2—9,380 running feet 3— 400 running feet 4— 300 running feet 5—1,150 running feet FENCING, WORK STOCK, IMPLEMENTS AND MACHINERY 205 Fruit Trees 550 each almonds and prunes Work Stock 4 work horses Live Stock 25 hens 10 milk cows 1 bull 10 sows 1 boar Implements and Machinery 1 14-in. walking plow 1 10-in. walking plow 1 8-ft. spike tooth harrow 1 4-ft. disc harrow 1 spring tooth harrow 1 plank drag 1 buggy 1 orchard wagon 1 light spring wagon 11% ton wagon with flat rack and hay rack 1 hand spraying machine 1 2-horse cultivator 1 2-horse Fresno scraper 1 5-ft. mower 1 10-ft. rake 1 hand corn planter 1 jackson fork and derrick Miscellaneous Equipment 2 shovels 3 pitchforks Pick Double trees, single trees, lead bars, and eveners Rake Post hole auger Wire stretcher 4 halters 25 lb. rope Wagon jack Curry comb and brush Horse brush 2 corn knives 10 feeding troughs for hogs (home made) 2 feed racks for dairy corral (home made) 4 10-gal. milk cans 2 20-qt. milk pails : Dipping vat and pens for hogs (home made) Spade 10 drinking troughs (for hogs—home made) 2 drinking troughs (for horses and cows—home made) Wheelbarrow ' 16-bu. feeding truck 40-ft. hose Broom 2 hoes 1 stable fork Milk stool (home made) Can brush Keg washing powder Babcock tester and bottles Seales 2 sets chain harness 1 set light harness 1 single harness 2 sets of canvas for use in almond harvest 2 knocking poles Pruning saw 1 pair 30-in. pruning shears 2 12-ft. ladders 400 lug boxes 600 trays for drying fruit (7.e. 30-ton crop in three pickings = 30 ton green fruit drying at once at 50 lb. per tray = 600 trays) Dip for prunes (Norr.—Silage cutter to be rented) Carpenter and Blacksmith Outfits and Shop Materials Carpenter outfit (brace and: eight bits, claw hammer, square, try square, marking gauge, ripsaw, handsaw, keyhole saw, jack plane, smoothing plane, three chisels, level, draw knife, dividers, wood rasp, two screw drivers, wood bench and vice with nails and screws). Blacksmith outfit (10-Ib. sledge, anvil hammer, machinist’s ball peen hammer, two cold chisels, five punches, center punch, adjustable hacksaw frame, one dozen hack-saw blades, 12 twist drills, six assorted files with handles, screw- cutting files, straight lip tongs, two bolt tongs, forge with blower, steel-faced anvil, iron bench and vice). 206 FARM MANAGEMENT Other tools (soldering tools, harness repair tools, two monkey wrenches, 5 S- wrenches, wire cutting pliers, pipe-threading outfit, single-wheel pipe cutter, two Stillson pipe wrenches, open-hinge pipe vice, pinch-point steel crowbar, trowel for concrete work, pointing trowel, sidewalk edger, sidewalk groover, putty knife, glass cutter, melting ladle for babbitting, babbitt metal, assorted paint brushes, grindstone, axe). Personal Effects Furnishings for house Special Equipment 40 fruit trees for family orchard 20 ornamental trees. Desirability of Second-hand Equipment.—The buying of second-hand equipment is frequently considered by the man short of capital and anxi- ous to make every dollar count. This applies not only to implements and machinery but to old horses, worn-out cows, and second-hand dairy supplies. In general the first wear is the most profitable. The older things become, the greater is the lost motion; parts break more frequently, and the rate of wear increases. How much one ean afford to pay for such second- ep things depends on the usefulness still available. Determining Value of Second-hand Implements and Machinery.— For instance, if new equipment of plows, harrows, and similar implements, costing $400, will last 10 years, and an outfit cost $400, the annual charge will be $52, being interest at 6 per cent on the material average valuation and depreciation at 10 per cent. If a second-hand outfit suitable for the same purpose is offered for $200 and has but 4 years of life, the charge will amount to $56 per year for its use; if it will last but 2 years the cost will be $106. At the same time an estimate must be made to cover breaks and repairs which increase with age and amount to a greater figure for the second-hand stuff than for new equipment. On the other hand, if the material average valuation could be obtained for $150 and half their usefulness still remains, a saving can be effected of about $20 a year over the cost of the new things. Determining Value of Work Animals.—The same thing holds with work animals, although not to so marked an extent. Ten years is con- sidered the average working life of a horse, or to 13 years of age, yet if one finds a fairly sound, well preserved animal of 10, he will probably be good for 5 or 6 years more and one can afford to pay more for him in proportion to his years than for a young animal. If work animals at 4 years of age are worth $200, figured on 10 years of service, $20 must be charged off each year. At this rate a 10-year old animal will have worked 7 years and accordingly under this arrangement is worth but $60. But, if $20 is the average yearly value of a good work animal, a 10-year-old with 5 or 6 years good work still remaining is worth FENCING, WORK STOCK, IMPLEMENTS AND MACHINERY 207 from $100 to $120. On the other hand a 6-year-old horse abused for 2 years may have but 2 or 3 years left to him and in consequence will not ~ be worth over $40 to $60. Determining Value of Dairy Cows.—Dairy cows offer a somewhat more complicated problem since they have beef values as well as milking values. A dairy cow’s usefulness is figured as covering 10 years; or, she will be ready to beef at 12 years of age. At 2 years old a good heifer, let us say, is worth $40 to $50; at 3 perhaps $10 more, and at 4 from $60 to $70. As beef, these cows are worth about 50 per cent of good beef cattle: under prices of 7¢ for beef they are worth $35 to $40 for the block. On this basis a cow appreciates from two to four years of age. Beginning at 4 years, however, they lose about $30 in the 6 remain- ing years, although in actual practice the loss usually occurs only during the last couple of years. A cow therefore is worth practically full price from 4 to 8 years old, then drops about $10 a year in value thereafter. Depreciation Mounts with Age.—From these few pointers one gathers tnat the older stock or implements are, the less one can afford to pay for them. Moreover, unless the price is low enough they may prove more costly in the long run than young stock or new implements. When Second-hand Equipment Is Especially Worth While.—There is one other way to look at this matter, however. Sometimes aman with limited capital, anxious to make it go as far as possible when starting in to farm, had better buy second-hand things to begin with. While he will pay higher premiums for the use of such stock and implements he will not infrequently at the same time be able to make his ready money go farther and in the long run get sufficiently greater returns, through the release of capital, to warrant the higher cost exacted by second-hand purchases. Costs of Equipment The costs of equipment in the following examples are figured by carefully determining the list of necessary items and their costs at the farm. As examples, the costs of the 320-acre grain farm and the 20-cow dairy referred to under lists of equipment (page 201) were found for the conditions and priced where these farms were located (California), to be: Cost of Equipping a 20-cow Dairy Buildings—(Material only) ID XiVGI ITI. 5 crchiodoneaclo PRISMS Cre DG COETdTaby CNGTE CIOL ESSER e Fier rene $800.00 Windanill twell, tank and tank houses... . 2.5.92. ecie oe ts 250.00 Hay (100 tons) and horse barn and corrals............... 400.00 Cow barn (28 by 40 ft.) with cement floor and corrals..... 345.00 Mm pMonela doy, 20k). ceaesecit tee oe fh ass Zkc eon 250.00 Blacksmith shop and implement shed.................... 150.00 NULL TEOOOE agg Bak abu cit eaten Base CE a oe 50.00 2,245.00 208 FARM MANAGEMENT Fences Around farm—3 strands barbed wire, posts 114 rods apart. 65.25 Implements and Machinery D2=In 5 Wwalkam pap OWeescts srk hice e sche eeesa Ne eae 0 ees 21.50 G-Ttspike. tooth: harrow eae inci cisys one earn eee ee ee 18.70 BresnoSeraperec 2c crgenetsine cyan sc chepareienel coo eices Picton eRe ete 21.00 S-Lb. MOWERS. cytes chee eee ee Oe Oe ee ee a 72.00 LO pe ame ice oer ek 35.00 60.00 LL -EUSESE Jey APG See EA eae A I agape ice ks oak dae 20.00 30.00 Canvas tor almond harvest... 000.20 068). 98 Sa a a 12.00 26.00 irrocking poles:(4)s -. 2 Fcc ties. Pula at pase ote |: 2.00 4.00 PTA EE aes oa ae ee Sor Glan s aee Rarer ere on ss Pa 0.50 0.70 Se STHIP AE CETTNTA GS SMCATS <3 ccc ca euet cava poten Motor ePeyaz ose eckaces Serer 3.00 3.00 IAC CLS elas cin Gaede Veen he See boats 7.20 14.40 MERI OK CS IO Mou): teks ae ee iy wes hese at, va = 6 60.00 96.00 SMPLIGVATIMOACI LVN 40h. Sree Seok eS om ee ANG ss ea cs dG Liss fos 210.00 360.00 EINEMDLDD eee hots Be oe ee al saa orciea See's stores te odes eile: 162.00 225.00 atest ees era Sachets jo Pa ch fer’ Sate otis 4 ~\ oldie Sif eiSs + $720.75 $1232.65 212 FARM MANAGEMENT Carpenter outfities :. 232 seein = 6 poise Se Oe ee 31.00 48.00 Blacksmith outhts: eee ck - 2c Cerne ore eee 47.00 75.00 Otherstools, . | tenant and to to 160 farms fans less 80 120 Number of farms 54 60 52 22 378 124 Per cent)Per cent|Per cent Per cent|Per cent|Per cent Pare raGie sok 13.0 24.4 24.6 SGrel 26.8 23.0 Board, paid labor........ : 4.2 6.1 Sate 3-0 5.6 5.6 Ramilys labor i) 279, {6 Se 16.4 10.1 12.9 5.0 9.6 9.4 Machinery repairs........ 15 1.4 2.0 1.6 1.6 1216 Building repairs.......... Past We Wem 0.1 1.8 1.8 BENGE TEPAITBe.) 6. cc. ss 8: 1.4 0.9 14 Ona 1.0 1.3 Jo CODER TARY SED gE aac aa MA RR) SOY Na War 0.2 0.1 Feed, silage, etc.......... iL. i ile il eal he 0.9 0.9 Feed, grain, etc.......... 24.7 18.1 19.7 21.3 18.7 22.0 Heedigrinding.)j.5%-.42.. 1.6 1.4 Ie ie at eS 5 cerandsmnllkehannilisen astyailbes ace 0.6 TO} owas oy 0.3 Horseshoeimg. ..... os. 5 2 Dal 2.0 1.3 Zeal ee Breeding fees, vet........ 0.9 0.8 OR” 0.7 0.8 0.9 Seeds, plants, etc......... 3.9 4.3 3.4 370 4.3 3.9 Hentilizers es soe es 11.3 13.5 11.4 11.3 MPAs a ae Ll ba Spray material........... OI Ae 0.1 ADS I ee eos 0.2 0.4 0.3 0.3 0.4 0.4 SRAEESIMIMN EAS... oki qos c= 1.4 1.6 Nee, 1.3 1.4 1.4 TEMES oe 0 ee eee eee 1.0 2.0 1.8 2. 1 2.0 1.6 Machine hire, 2... 5... 0.5 0.3 Dt lla aarti OFZ 0.3 Fuel, oil, barrels, etc...... 0.5 0.6 ORG 0.6 0.7 0.6 IMSUTAMGEMESO SNS se 2. 1.9 126 1.9 1.9 DD, MAKES ake ys says e taps e¢s heer 8.0 6.8 5.8 5.6 6.7 7.3 Miscellaneous... .:........:.. .: (OA Adda Breaths a pl ienete tec apenll nc cee caeme 0.1 0.2 MO tale rec cect te 100.0 100.0 100.0 100.0 100.0 100.0 (a) Less than one-tenth of 1 per cent. 234 FARM MANAGEMENT The table shows in detail the nature and relative amount of expendi- ture for different purposes on owner and tenant farms of different sizes. The data for tenant farms are given in such manner as to include both tenants’ and landlords’ expenses, leaving out the rent paid by the tenant. Expense of Hired Labor.—On owner and tenant farms the largest single item of expense is for hired labor, this item being slightly greater on owner than on tenant farms. The owner operator, having both labor and capital income, can afford to hire a greater proportion of his labor, although, on the average, owner farms are smaller than the tenant farms in this region. Expense of Feedstuffs.—The next largest item is for concentrated feed- stuffs, in this case the expenditure being somewhat greater on tenant farms than on the others. Tenant farms are somewhat more heavily stocked with dairy cows than are owner farms, Expense of Fertilizers—The third most important item is for fertil- izers, in this case the larger expenditure being made by owner operators. The slight difference in this item on the two classes of farms may be due in part to the fact that a larger number of cattle are kept on tenant farms, and farther, to the less interest by most tenants in maintenance of soil quality. Influence of Size of Farm on Costs.—The expenditure for hired labor increases materially with increase in size of farm. The smaller the farm, the larger the proportion of the work the farm family is able to do. The only other item of expense which shows a noticeable increase on the larger farms is that for baling hay and straw. This is because of the fact that the larger farms sell a somewhat larger proportion of their hay. On the other hand, many of the items are seen to decrease in relative amount as the size of the farm increases. It is quite natural that the item of family labor should thus decrease, for reasons already stated. Expenditures for repairs of buildings and fences, for horse shoeing, insurance, and taxes decrease relatively as the size of farm increases because of the rela- tively larger proportion of capital invested in the items concerned on the smaller farms. Purchased feed decreases on the larger farms because of their ability to produce a larger proportion of the required feedstuffs. Amount and Division of Farm Expenses—Utah Lake Valley.—Three groups of Utah farms*® operated by owners and two groups whose owners rent additional land, had their expenses distributed thus: THE CAPITAL REQUIREMENTS OF FARMING 235 TaBLE 63.—DIsTRIBUTION OF FarM EXPENSES ON 97 Farms, Uran LAK® VALLEY®? Item of expense Paid labor and board.... PAM MIADOES sons ess 2. =. Improvements and new equipment......... Horseshoeing............ Seed and fertilizers...... Spray materials... °. 2... Machine work hired..... Interest, taxes, etc....... Miscellaneous*.......... Stock purchased......... On 75 farms operated by their owners First group, Second Third group, 26 small group, 29 | 20 live-stock Average, farms fruit and farms 75 farms beet farms Per farm and proportion of total Per Per Per Per cent cent cent cent $130 | 20.2 |$ 244) 20.4 |$ 397] 25.2 |$ 245] 22.3 61 9.5 1925.2 218) 13.9 154) 14.0 1433) 222 283) 24.6 267| 17.0 231) 21.0 23 3.6 ‘pill © Zbs8 HON Bie C 43) 3.9 AS ee laliees 79| 6.6 DOM Asal 116} 10.5 10 ey 14 le? 19 \F 42 14) 1.2 14 2 195 226 8| 0.5 S| 14 2:2 25 |e 2). 1 Hl One 16)7) 154 20 Sell 30} 2.5 AS eo SO 2a 70 | 10.9 144] 12.0 V5) Ade 127} 11.4 41 6.4 80} 6.7 65a 60) 5.4 43 Gad 34| 2.8 97) 6.2 54, 4.9 $643 100.0 |$1,195'100.0 |$1,574/100.0 |$1,105 100.0 * Includes decrease inventory. 236 FARM MANAGEMENT Amount and Distribution of Farm Expenses—Corn Belt.—A survey of representative areas in Indiana, Illinois, and Iowa resulted thus in findings as to distribution of expenses:'! TABLE 64.— DISTRIBUTION OF FARM EXPENSES (IN PERCENTAGES OF TOTAL EXPENSES) ON FARMS OPERATED BY OWNERS AND TENANTS IN Inp1AnA, ILLINOIS AND Iowa Item of expense Operated by owners, 273 farms Operated by tenants, 247 farms Farm total Heedsanderainkssse sake ore New machinery and harness........ Machinery and harness repairs..... . New fences............ reels ee pe a Bence mena sete bt Ege INew bull dings Say ein nn Sree eae Butldingerepairs ye the days. c.ck tee 4 a Dsllverhco Viet bts aiagen sam ats so feel eS ar wane andithrashing. tee sae este Imsurance y.s* eh shee, «see piste se Per cent 33) _ aonownd © — Or rR WOOF Ke POR WOADOWNWRAAWHO _ i [o'e) . Per cent ole — PH OOOOH kK kK ODOC bh EPWONOAOHE ORONO KOO _ ow : lo ong Tenant Per cent 34. cal. POrON. oOMOAnN?C: 6 al) .0 Landlord Per cent 0.4 iw) — OnowmrenwrhRroorRo-rF SOMO FrROMADOrF OK OF ww Oo oo THE CAPITAL REQUIREMENTS OF FARMING 237 Amount and Distribution of Farm Expenses—Georgia.—A study in Sumter County, Georgia,!® gave: TaBLE 65.—DIsTRIBUTION OF Farm EXPENSES—SuMTER County, GEORGIA (SELECTED Groups) Percentage of farm expenses in each specified tilled acreage group Item of expense 51 to 100 151 to 250.| Over 450 acres (41 acres (31 acres (11 farms) farms) farms) NIV EEE: LCG LS Se as ean 8.6 VARS: 15.4 Cotton picking and chopping (extra NDOT) PCW ors cnn Gk ele ere REM Ce 6.5 Se C 9.7 pbareeroppers.. 0 Meee 31.8 37.8 30.5 LDSCTIT Nig Loo) ei oe pete Ae en ee ae ge 4.7 1.9 PII DOD. 55 oss << scl g Be dot nee 51.6 57.6 55.6 Repairs roe TR IY PIN Pe oh Jas 25 aioe, wuss Shere eNO 0.9 1.0 2.7 ROMER DSN SAN. ees hae ee 3.6 AW 2, RNAP MENAS ME Eo PERSE A cy cpa te 0.9 0.6 (a) “1 ESTATES C10 a ee en a a 0.3 0.4 0.2 Feed — EE ECLO VIN ore, Note ee chen scene es 0.6 Ona 0.2 City CUP he op had os aM See ea 7A | 17% 1 ib iorseehecinir sc. s: Saihiesl deters ce 0.4 0:2 0.1 Breeding fees and veterinary............ 0.2 0.2 0.1 DECIR EERCMMIANS. alg s.. Sir yale. Gh DER e bal 1e1 - 0.8 Fertilizer NOROMES SES Roe Ars wan stn eae Sate 10.3 12.6 14.8 Widigedhamads ieee rie Yat eek et Nffeal 12.4 14.5 Thrashine and! twine: 2a. ho. |. segs eee 0.2 0.4 0.2 MIN WAS PGES, CLC. cadepde sn «eles .) 206. 5 42 20 14 9 10 1 Kansas .iat eae 1 44 37 11 3 4 1 South Atlantic: Delawareseo. eee 38 63 Maryland: .-- see 9 74 14 3 IMINEINI A eee no ere 2 53 29 12 1 ae 2 2 West Virginia..... ks 80 8 10 a5 2 North Carolina.... 40 22 16 6 v4 3 6 South Carolina ate 6 64 21 5 2 2 Georgia. . 2) 8 43 ait 15 2 2 Plorida epee As Ae 24 13 52 ff 4 East South Central: Kentuckyse ee 1 45 17 24 5 8 Tennessee......... Bad 19 20 33 9 19 1 1 Alabama... ./...... 1 2 33 16 BY) 6 11 Mississippi........ 8 8 46 14 21 1 3 West South Central: Arkansage ences Ss 2 13 18 60 3 4 houisianay sn. 3 1 58 14 14 5 5 Oklahoma eee 3 14 44 15 22 il 1 GXAG to oar 2 ih 34 18 30 6 4 Mountain: Montans.-. sce. se ars 1 10 16 52 6 15 Tdaho. ine ek bes Be 4 36 34 19 6 1 WOM eee oe an 2 18 12 49 10 10 Coloradow. es, 4 15 26 22 16 10 9 New Mexico....... ahs S45 7 19 33 14 28 ATIZODS ions + tae 36 9 45 - 9 Will Rae a eee 33 PY) 40 Pacific: Washington....... 1 10 40 31 11 3 5 Oregon. Sesto 5e 6 16 53 13 9 1 1 Galitornia---s . sarah 2,400 implements and machinery..0..0-....-5----<.-20-e2-5- 600 Working capital’. 0.2.5.5... RRR tae HR Go A. 1,000 $16 ,000 Annual Operating and Overhead Charges to be Met by Receipts Actual labor, horse and man, on crop at $4.25............. $ 680 Ghiplavaton materalsn(Seed. C66.) cc. caved oem estoy chctena'e- a4) 700 interest on.investment at 6 per cent. ...)...: 0... 2.2.2.5. 5. 960 Depreciation (12 per cent on stock, 10 per cent on imple- ments and machinery, 5 per cent on buildings)......... 448 hanes dadwnsurance 210005 Vi MOA? Se ee Be a el. 100 Sinking fund ($1,200 wanted, covered by three crops in ASVIERES Ue rl fo opsid ee Story Mek Mocs [ris ak aad Aes tent os 400 Management or executive ability (going wage is $960 for 640 BETES DELo1e D0) PEACE) ee grt Givens Jugs es lee 8 240 Sumiewhich should beobtainedsssasascss esses -0+-+--- $ 3,528 260 FARM MANAGEMENT TABLE 83.—EXAMPLE OF WHAT A Farm SHouup Pay WHEN SPECIALIZING IN APPLE Propuction (Mature OrcHARD, FARMED BY OWNER) Investment z20racres orchard yatppl O00K .. <7) .,. sari eee $20 ,000 Buildin os 7. cept eet sacl. or sce, sb. «, sueeel hae eae aed i eee 2,400 SPESCCOR fs) RETR. ves « Solcha tein icneceee fo eee 480 Smell automobilemewrey....e0 24S.) a ae eee 500 Implements:and maehinery.. ./52.00. 02 vo eee eee 200 Working jeaiball ears enue: ie adsl, = ieee eee ne 600 $24 , 180 Annual Operating and Overhead Charges to be Met by Receipts PNCIAUENLIEN (00 DIA IN Ne ORMOND oe os, orto > ee has ato ee ee $ 1,920 Outlay iformaterials (spray, ete.) qlee ocse ee oes eee 50 Interest on investment at 6 per cent.................... 1,350 Depreciation (tractor $100, automobile $150, implements and machinery $20, buildings $120).................. 390 Maxes and ANSUTATICE : 4:6 85 :5)h chit syle eae ee eee ee 160 Sinking fund ($600 to be prorated over four good years to cover a possible bad year once in five)............... 150 Management or executive ability (going wage is $1,200 for 100'aeresvor $I2iper ACT)... ae ee eo ete eee 240 $ 4,260 Reasons for Demanding Full Returns of the Farm Business.—It is manifest that the total of the returns demanded is great enough materially to affect the size of the business. Unless a farmer receives pay for his own labor and the labor of that portion of his family which works on the farm, proper returns for the use of his capital, and a bonus for his responsibilities and risks, he is not justified in continuing in the business. There is no justice or reason in asking farmers to produce at less than cost merely that consumers may be supplied with cheap.food. Farmers in general, as they realize that this is happening, always curtail production until supply and demand have so interacted that returns are again sufficient properly to cover all reasonable cost and profit items. As agriculture is organized, some farmers are likely always to continue to produce at a loss, because contributing circumstances and ignorance will never be entirely wiped out. But as prices come nearer to meeting costs, then there tends to be a reduction in luxury production, a reduction in city populations, a quicker settling of farm labor problems, and a better use of now unpro- ductive lands. Labor Income as a Measure of Profits.—In order to compare the prof- its of groups of farmers use is made of “labor income.”’ As explained in an earlier chapter labor income is the amount of money left over to reim- burse the operator for his labors—manual and supervisional, after deducting from the gross receipts all operating expenses, including deprecia- FARM PROFITS 261 tion, the value of any unpaid labor of other members of the family, and interest at the going rate upon the farm investment. The value of labor income as a measure of profits, in determining the profits of an individual farm or operator, is restricted; as said above, it is mainly useful when one wishes to make a comparison with group findings. Then, too, the farm management surveys report their conclusions in terms of labor income, findings of which are to follow. Tasie 84.—TasueE or INCOME DERIVED FROM FARMING AS SHOWN BY FARM SURVEY Data Key Size of (a) (b) INOSs Locality and year Type of farming farm, . Farm Labor “ acres income | income 1 New Hampshire, 1909 General, with fruits, poultry, | 108** $ 654 $337 and dairying 31.9 (Cult.) Utah Lake Valley Fruit and field crops 46.6 867 417 30.9 (Cult.) Representative areas of | Corn, oats, hay, wheat, and | 175 1,488 627 Padiana, Illinois, and Iowa, | clover ; 11 4 |Chester County, Pennsyl-| Hay, corn, wheat and some| 90 -— |...... 789 vania, 1916 oats, and small fruits 63.9 (Cult.) 6 | Cut-over lands of Michigan, | Hay, oats, corn, potatoes, | 108 391 49 Mascensin, and Minnesota, | and dairying 55.2 (Cult.) 1 7 | Sumter County, Georgia White Mostly cotton 158 Cult. 1,542 853 Colored Mostly cotton 95) Cult: 682 383 Central Kentucky Mostly live stock, and to-| 309 2,419 686 acco Provo Area, Utah Fruit, truck, live stock, and] 64 Tron 728 field crops 45, (Cult-) 10 Monett, Mo. Grain, live stock, fruit,dairy-| 81 | ...... 370 ing 11 | Lower Rio Grande irrigated | Truck gardening, stock rais-| 73 1,471 district of Texas, 1918 ing and general 59 =©(Cult.) 12 | Brooks County, Georgia, | Cotton, hog-raising, corn, | 331 952 232 1918 peanuts and oats 145) (Cult.) 13 | Anderson County, South | Cotton, corn, oats, and hay | 135. 557 | —158 Carolina, 1918 TA 7 (Cult) 14 | Irrigated valley of southern | Alfalfa with some small! 95 2,370 713 Arizona, 1918 fruits and chicken raising 15 | Ellis County, Texas, 1918 Practically confined to cot-| 84 1,294 ton 16 Denewee County, Michigan, | General with limited dairy- | 104 1,068 481 ing 17 | Willamette Valley, Oregon, | Oats, wheat, some legumin- | 202 1,322 1918 ous crops, and potatoes 141 “(Cult.) 18 | Washington County, Ohio, | Sheep and cattle raising, also | 156 506 187 1918 corn, wheat, and hay 43) (Cult) 19 | Southwestern Kentucky, | Tobacco, wheat, and general |} 300 1,208 356 1918 livestock 225 ((Cult:) 20 | Northwestern Pennsylvania | Live stock and crop 101 659 285 21 | Central New York, 1908 General and dairying 103 ple 757 423 72 (Cult.) 23 | Johnson County, Missouri, | Stock and grain, some hogs | 137.8 1,218 487 1912 115.7 (Cult.) 26 | Gallatin Valley, Montana, | Stock and grain 225 2,185 555 1913-14 182 (Cult.) 27 =| Eastern Nebraska, 1912-14 Stock and grain 207.5 Gus al cealee 385 158 (Cult. 28 | Southeastern Minnesota, | Stock and grain 135 1,209 319 1912 105 = (Cult.) 29 | Seven counties in Utah, 1914| Forage, hay, grain, sugar | 105.7 1,135 541 beets, stock 54.1 (Cult.) 30 Monmouth County, New| Potatoes, corn, hay, and] 98:3 1,801 917 Jersey, 1914 wheat 73) (Cults) * The numbers in this column refer to the prefixed numbers in the list of Farm Management Surveys ° (p. 326) where a description of the conditions surrounding the collection of data can be found. ** Cultivated area. (a) Farm income is income after deducting expenses from receipts. (b) Labor income is the amount of money that the farmer has left after paying all business expenses of the farm, and deducting both the going rate of interest on the money invested in the farm business and the value of unpaid family labor other than operator’s. Findings Concerning Farm Profits from Farm Management Surveys. While average incomes as reported from the surveys are only of general 262 FARM MANAGEMENT interest in comparison with the individual’s own problem, they at least are a means of indicating something of what may be expected from the farming business. To one who has never had an opportunity to study closely the possibilities of income from farming, the rather low rate of returns will be informing. It should be remembered, however, that these are average returns for groups of farms. Some of the operators received greater returns than is shown here. On the other hand some of the returns were not so great. The amount of returns is influenced by such various factors as size of farm, amount of capital, kind of business, acces- sibility of market, experience, training, and capacity of operator, quality of soil, labor supply. If one will study these figures with a realization that they are indica- tive of without necessarily limiting the entire field, they will be found valuable for purposes of comparison and to show something of the situa- tion in various sections of the United States at the time when the surveys were made. Figures have been averaged to include both tenants and owners unless otherwise stated. Incomes as Tenant or Owner.—Several farm management surveys present their data in a way to permit a comparison of labor incomes ob- tained by groups of owners and of tenants. The key number refers to the survey, brief description of which is to be found in the chapter on “Farm Management Surveys.” TaBLE 85.—Lasor INcoMES, TENANT AND OWNER Farms operated by Farms operated by tenants owners Key | State whence data No. were obtained Average | Average Average | Average total | tilled |L°T |" total | tilted | Lor income income acreage | acreage acreage | acreage 3 | Indiana, Illinois, and NOWae hae cena VDQS Meee $ 870 LS", «| eee $408 4 | Pennsylvania....... 106 75.0 739 90 63.9 548 ¢, } Georgia: 22 as es. ee 85.0 547 Abe 158.0 853 9-4) ital 5 2t8 ... eet ome are 89 79.0) |e, 012 65 45.0 728 ee | Arizona). eee 126" 4) eee ce 1,377 95° Ql: aes 713 16) |\Michizan=. 7c ese. LOZBN eo oct: 651 LOAF aie | 481 Zila NewaVonik >: Bee 127 87.0 379 103 72.0 423 23 MISSouri eee 134 112.6 501 136 114.0 314 260 yeNlontana. 2.32 see eee 203.0 605 255 182.0 474 2 a Nebraskasy. 225 5cnee 200 158.0 921 214 149.0 | 203 Pte \P IW Wheaton ae oe aoe 151 116.0 474 135 105.0 255 30 | New Jersey......... 165 78.0 768 106 66.0 491 FARM PROFITS 263 Averaging the twelve surveys represented in the table, the labor income amount to: For owners $491 For tenant hou In noting this comparison it should be borne in mind that these figures are for labor income and not for total farm income. Each group has the use of interest on its investment (usually at 5 per cent) and the value of unpaid family labor. Interest in the case of owners amounts to a figure considerably in excess of the tenant interest sums, as can be seen by referring to the table of relative capital invested by tenants when compared with owner’s invested capital. (Page 261.) Sums Available, per Acre, above Operating Expenses, 34 California Crops, 1915 and 1919 Data.—The sum above operating costs, which under TaBLe 86.—Sum AvaILABLE ABOVE OPERATING EXPENSE—CALIFORNIA CROPS Usual yields Good yields Crop Yield 1915 | 1919 Yield 1915 | 1919 PANE rp toy opt nsyas steno Ss 5 tons $11 | $ 37 8 tons $15 |$ 54 PANITHONGE ee eae isso io os 700 Mb. 46 96 1,200 Ib. 84 172 PN OL GN 6s A 150 packed bx. 15 143 400 packed bx. 90 375 ATCO UR os resis eho aise als 4 tons 36 52 8 tons 256 471 FASDSLACUS 1 aclys sls 5. |) 4,000 Ibs 85 64 | 5,000 Ib. 115 93 IBAnlOYE aan ince er es) 1,200" ~ Ib: 4 VG) 225000) sb: 10 33 CHT ee ohne av onecona 1,000 Ib. 25 24 1500). Ib: 41 44 @abbagetrssen asc. es 10 + tons 47 80 15 tons 104 171 @herryartos eee 2 tons 102 148 4 tons 230 336 Corny indian's se crise ccc 1,000 Ib. (a) (a) 2,000 Ib. 12 11 Cotton; medium...:.... 400 Ib. 118 145 woo! Ib. 240 294 Ree ee hee Noes ee 2 tons 112 435 216 tons 145 549 Grape (raisin).......... 1 ton dry 24 125 144 ton dry 46 210 Grape (table)........... 4 tons 19 91 7 tons 50 187 Taya (Gr Aim)).ca sta eh hele ft ton CoM ene 2 tons 12 7 ITO Seer Se clOais sic e cis 1,400 lb. 136 696 2,000 Ib. 212) | L015 TOMO ner ees See ete 150 packed bx. 111 263 300 = packed bx. (a) 132 Oatare rcs os seen 900 Ib. 5 Osi 1,500), Ib: 13 28 Oliveitare Ast eh rs 146 ton 49 76 2 tons 69 106 OniGnineso annie iris Les 714 tons 14 98 15 tons 244 620 CET Digs Salaniar saree 125 packed bx. 41 190 250 ~=packed bx. 114 363 Poscheee cts rsa eos. 6 tons 50 82 8 tons 266 384 IRCA EA Seb ctr sea 5 tons 69 199 10 tons 232 569 PGA Orit ats pis cread ee 800 lb. 63 99 |} 1,200 Ib. 83 124 lethiier ita 4% BS eau Ot ete cue 316 tons (a) (a) 6 tons 4 48 OTAGO ae eet ok cla as oi 3 tons (a) 52 716 tons 34 173 PRUNE Mase eis ves Pees: 2 tons 79 143 3. tons 341 548 RICO eters eres ice ie a hee: 2,500 Ib. 5 20 | 3,500 Ib. 65 111 Sorghum (grain)........ 1,200 Ib. (a) 13 | 2,500 Ib: 14 46 SHV) Oe) ness ee ee eee eres 10. tons 29 59 15 tons 74 137 Sweet potato..........< 3. tons 27 62 5 tons 89 179 SROMISE Ot yee ws este orate cs 10 tons 49 111 20 tons 63 150 \WUGUUA I tase Cees et Bae er 1,000 I|b. 41 75 ff D00m lb: 215 342 Wea btee ae. k iors OOO! slbe 4 6 700 Ib. 13 18 (a) Receipts less than expenses. 264 FARM MANAGEMENT ordinary producing conditions would be available to meet interest, depre- ciation, profit, risk, and other charges aside from necessary outlay for growing the crop, was found to be for 34 California crops, as shown here. The figures are for both usual (ordinary) and good (occasional but not exceptional) yields, under conditions of the years 1915 and 1919, the for- mer fairly representing pre-war, the latter of post-war periods. Cost data covering these same crops are given in the chapter on “Cost of Production.” The gross returns of the 34 crops listed above averaged $107 per acre in 1915 and $230 per acre in 1919. The costs of production averaged $66 in 1915 and $110 in 1919. The sum, therefore, available above operating expense, climbed from $41 in 1915 to $120 in 1919. In other words the profits, when measured as sums above operating expense, about tripled, while expense of production did not quite double. In percentages, based on usual prices, the increase in 1919 over 1915 ranged from minus 10 per cent to 328 per cent, with a general average increase in returns to farmers of 115 per cent. What the Table Shows.—A study of the table shows (a) the influence of the high prices of 1919, (6) the influence upon income of good produc- ing land compared with the income possibilities of average land, (ce) the variation of different crops in their income producing possibilities, (d) the amount of acreage to provide a given farm,—or net income from selected crops, (e) the necessity of knowing what a given piece of land is capable of doing in advance of purchasing. Examples of Large Returns from Farming.—The average labor in- come as indicated in the findings of farm surveys may be so discouraging to some that a further analysis is desirable. In each group there are operators who are making far greater incomes than the average shown. Examples of these are given: (Numbers refer to farm management surveys—see pages 326 to 334.) No. 4.—(a) An intensive dairy farm of 80 acres in Chester County, Pennsylvania, under very efficient management gave a labor income of more than $2,000. (b) A labor income of $3,000 was obtained from a 120-acre farm in the same county. This was also a dairy farm but quite diversified in character, having several kinds of important crops. (c) The largest labor income in this group was‘$3,700 on a farm of about 175 acres. No. 5.—Seven of the more successful grain and stock farms of the muck land of northern Indiana and southern Michigan made labor incomes averaging $1,994. No. 7.—(a) One diversified farm of 268 crop acres in Sumter County in central Georgia operated with the help of three wage hands and one cropper family—$600 extra labor—returned a labor income of $4,468. (b) A typical cotton farm of 243 crop acres in the bluegrass region of Kentucky, as represented by Mason, Scott, and Madison Counties, operated with the help of six wage hands and two cropper families and $800 extra labor, gave a labor income of $4,344. No. 10.—An exceptional, highly specialized fruit farm near Monett, Missouri, gave a labor income of approximately $2,500. FARM PROFITS 265 No. 14.—One cotton and hog farm in an irrigated district in southern Arizona made a labor income of $4,235. However, this farmer is engaged in the business of buying hogs, keeping them a short time on his farm and then selling them. The average labor income of nine dairy farms in the same region was $2,567 and on seventeen live stock farms the average labor income was $3,318. No. 19.—A 160-acre diversified farm in southwestern Kentucky gave a labor in- come of $2,766, and a 1,091-acre diversified farm yielded a labor income of $4,206. These farms were selected as examples of good farm organization in the area studied. No. 21.— (a) About one farmer in every one hundred in the townships of Ithaca, Dryden, Danby, and Lansing, in Tomkins County, Central New York, made a labor income of over $2,000. (b) A well-organized diversified dairy and field crop farm in this section gave a labor income of $2,750 one year and $3,551 the next year. (c) Another farm of similar organization gave a labor income of $2,436. (d) A milk, hay, and potato farm had a labor income of $2,920. (e) A diversified farm gave $2,802 labor income. (f) Other farms showed a labor income of $2,416, $6,217 (father and son), $2,107, $2,305, $3,462, $3,668. No. 24.—Records of farms in various counties in different parts of New York State showed the labor income of a dairy farm to be $2,239, and of a dairy and field crops farm $2,859 in one instance and $3,270 in another case. No. 26.—(a) The best paying farm in Gallatin Valley, Montana, made a labor in- come of $4,413. (b) Three other farms in the survey made labor incomes of over $2,000, $3,888, $2,770, $2,216, respectively. These were all stock and crop farms, averaging about 31 per cent of their receipts from stock. No. 28.—A 200-acre farm in Rice County, southeastern Minnesota, having as its major sources of income cattle, dairy products, swine, and grain, yielded a labor in- come of $2,484. No. 30.—A well managed farm in Monmouth County, New Jersey, gave a labor income of $2,499, while another farm with larger capital gave a labor income of $1,221, other factors than capital being nearly equal. California Examples of Farm Profits.—Examples of western farm profits from selected ranches are given below. Note that we are now con- cerned with individual cases rather than with group averages, should comparison be made of these figures with the survey data given above. TaBLE 87.—CaALIFORNIA EXAMPLES OF FARM PRoFITS—(SELECTED CASES) Operat- Business Acres NGS ing Interest peo Total i eee ment ciation ceipts income costs : Apples and pears...... 90 $ 79,200 | $7,200 | $4,752 | $ 495 |$12,447 |$26,000 |$11,553 Beastie tse oh pikes? 38 85,025 4,066 5,100 535 9,701 | 17,626 7,925 100-cow dairy and fieldNerODs: secre. = «-r 258 160,170 9,030 9,610 1,669 | 20,309 | 25,355 5,046 400-cow dairy........ 500 MSM OM eeeten ee || ces os |! alecre er 38,880 | 44,232 5,352 S0-cow Gainy:..)..- «4. 239 45,500 2,798 2,730 490 6,185 TLE? 1,557 SOOWowlss a. feces ss 2 2,165 1,507 130 156 1,793 2,605 812 1200Howlss see 465 2 1,520 2,631 91 198 2,920 3,837 917 PP uMe sine. jaysiehetere veterans 10 12,400 610 744 80 1,434 2,400 966 Prunes and apricots...| 7.5 9,800 510 588 230 1,328 2,940 1,612 266 FARM MANAGEMENT Value of Perquisites.—Labor incomes represent only the sum of money available to reimburse the operator for his labor. In actual farming there is available for use of the family in addition to this sum, interest on all moneys invested by the operator, and fair valuation for use of the house, home grown food products, fuel, and other perquisites. Determined Value of Perquisites. Georgia.—From a study of farm- ing made in 1914 in Sumter County, Georgia,'* reports from 50 farms gave an average annual value for the food, fuel, and house of $519.63 perfamily of five members. Of this sum $363.03 was for food products and repre- sented 78.3 per cent of the total food expense of the family. Fuel amounted to $51.60; use of house $92.00. A study also made the same year, in Brooks County, Georgia,?® gave a range of values of from $267 to $612 of farm grown food supplies, $33 to $306 value of house, or a general average for white Oper of $754, including $15 for wood. Arizona.—The average contribution of the farm to the living of the family and board of hired labor, a total average of four adults, on 476 irrigated farms in southern Arizona, from a study made in 1913-14-15, was $270 for farm produced eggs, dairy products, meat, fruits, and vegetables, and $94 as the annual rental value of the dwelling for an average 80-acre irrigated farm.*! Ohio.—Additional income furnished by the farm is reported from a six-year study in Washington County, Ohio, covering 1912 to 1916 inclusive, as amounting to $325, or 90 per cent of the needs of an average family of four. The $325 is divided into food $215, dwelling $87, and fuel $23.% Kentucky.—In southwestern Kentucky the estimated value of family living and house furnished by the farm is figured at $500 for the year 1915 and covering studies of 342 farms.*®® Missouri.—A study conducted in Johnson County, Missouri, in 1912, and covering 669 farms, shows that a little more than one-third of the owner’s actual income came from the products which the farm furnished him, as vegetables, fruit, poultry, dairy products, and meat, valued at $163, plus a house to live in.?8 Nebraska.—Study of forty farms during 1915 in eastern Nebraska resulted in an average valuation of $477 for house, animal products, vegetables, and fruits furnished by the farm.*’ Utah.—The conclusions from a study of 309 irrigated farms of Utah, made during 1914, give a value of $600 for farm products consumed by the average family.® Family Needs as Found in Georgia.—One hundred six farms in Brooks County, Georgia, produced, on an average, family food to the extent shown in the following table:° FARM PROFITS 267 TaBLE 88.—Famity Foop PurRcHASED AND PRODUCED ON THE Farm; AMOUNTS AND VALUES PER FAMILY AND PER PERSON (106 FARMs, Brooks County, Groraia) Per family Per person (a) Kinds of food Unit Quantity Value Quantity Value Purchased: TRIO Se zee Bach eer OR EO te CHOI eee eee eee Pounds 810.0 $ 30.34 153.0 $ 5.73 SOU RE yarcts calendars maya (oie usec yoke) s sep ore Pounds 191.0 13.37 36.0 2.52 Coffee, tea, cocoa, chocolate, postum| Pounds | ..... USore ||| were en 1.38 RS Cee Bop AVE SER cick CARER 8 ERC) CREE RE Pounds 55.0 4.37 10.0 0.83 Meat, lard, cheese, fish............. Pounds | eset ZEGCOle shee eS 0.49 PATIOtHerslOOd desea rassersvo na tiers alla ceenetaica 0 Me detanei ore a1 bat 8 ail | SS Na ee , NS Clef motalefoodspurchased s..c ssr-tocvaty ccaval| Morais the ete VI eee Fekev oes Sel 25 Oe: * sea $ 13.72 Produced on farm: ‘ 120d eS og Uircie Te BOC SISO ee eters Pounds 770.0 108.40 145.0 20.47 Lite ls ok a aor ORONO SS ee EE Pounds 185.0 23.00 35.0 4.34 IDEM? jodtore h(a) (O)\ 55 oqcacoe ao bed 6 Gallons 471.0 118.50 89.0 22.36 TETAS pee OCS no CLE ee eR Number 69.0 24.50 13.0 4.62 LBP S365 Big BCCI © CIEE EI an Dozens 111.0 21.90 21.0 4.13 Otherilive-stock«products|(c)s.--..cnl) sageeas sll) ease Te5 Gm im aeer 0.29 Corn (meal and hominy) (d)........ Bushels 27.4 27.40 oP 7s CSAMEUBILUD eh ie se ietttis coe ote eye Gallons 38.6 15.50 7.3 2.92 SURATICANIO GATS -.hsiat ciekershaioleuee: Se eae Stalks 524.0 8.02 99.0 ileayl J EPEAT (TIS Le re REED REVERENCE on Bushels 0.86 0.86 0.16 0.16 EGAN ope. ca so5 crahote version sterenaecs shneks Pounds 40.9 7.38 Got 1.39 Sweet potatoese.. .n\2.0 5 sae esas ae Bushels B22 26.10 9.85 4.92 Rrish pOtatOCSs4>.- esa ate ee ake Bushels 8.9 8.86 1.68 1.67 Beans and peas (green in hulls) (e)...| Bushels 52) 11.30 2.87 eels TLurnips, rutabaras, and collards...5.|- ......- |. <«««.«- 6.80 6.80 1.28 WHSLErINGLONS soho ius sian cease ea as Number 128.0 6.32 24.15 119) PROMALOCB Se cca steer aee eee el) bushels 4.4 4.54 0.83 0.86 Wabbagenter vsti a cores oacivaue shaveoarar Heads 83.0 4.12 ISIE 0.78 (GreeneCOnMsn). valsnnele sto sense Cece Bushels 3.8 3.83 0.72 O72 (create a iets. cite ove inteie ea sroia ase Bushels 236 2.60 0.49 0.49 ONIONS aeyareveltejs eres olote ss orate ve canayie ses Bushels ERG; 1.80 0.30 0.34 Squash and pumpkins..............| Bushels 2.0 0.88 0.38 0.17 @ncumbers nto tes ocr cis ci aoger dee Bushels 0.9 0.87 Ona 0.16 ISG) aticta Scie ei aichene HRaCRE Ne ater Bushels 0.8 0.83 0.15 0.16 Other vegetables.................-- Bushelsi ieee AOD Em Wy eis Se 0.19 Grapes (scuppernong).............. Bushels 3.9 4.70 0.74 0.89 IReaches as eiiet sate ie eee mee Bushels 1.9 Suto 0.36 0.71 De encnn eeRCR ROR HCRORCRCHC NER RIERA RTE Bushels es} 2.73 0.43 0.52 IBC ATS Mee Perey aia cteae Spey eek tel rons toes Bushels Pal 7467} 0.40 0.40 Oranges and grape fruit............ Bushell sia eres ICRC || | eerie croc 0.33 FAD DIGSTAN CU VATICR ALE r sy yor cicheccisioy eens chal Rc aie oteosts oo lle dg Satake TASS) Me -Stengecss 0.25 Rotalioodsproduced ss seme seventeen ead oie SA 53229) ile, eetaretens $85. 52 Norre.—Values of food produced represent sale values on the farm. (a) Adult equivalent. (b) Milk, cream, and butter expressed as their equivalent in gallons of whole milk. (c) Honey, $1.52; goats and kids. (d) Includes some corn bread and hominy fed to hogs and chickens. (e) Lima beans and cowpeas. 268 FARM MANAGEMENT Farm Contributions Toward Family Living as Found in Nebraska.— Nebraska found the farm contribution towards the family living to be:?8 TaBLE 89.—FarmM ContTrRisuTions TowarpD Livinc—NEBRASKA , Tenant, Owner, Average, Spe oe OR 12 farms 28 farms 40 farms ATES TREES): oa e em e eee Sio nc tes 216 169 183 Value ofbouse-3s. 2p peer horse ote) 2 12 tae $988 $2,154 $1,804 Takevor house=—yearsaemetieree © -)c< cis «es 29 43 39 Costiof house—years aes cbs tees $105 $ 201 $ 172 1 BON Seid Aish AA REE 2") 5 Ay SA Oe 6 60 56 57 Be elinrin ae: Se RRC EO coc oo AOEs SRR c: 8 12 8 9 IVE GOT... 1 taco ee ee ce ioe il 1 1 Raultry: Sos 6s oe ee othe hoes kee 28 21 23 Witroleemitll 38 2:5 ai. arene rene be 30 34 33 @ tine frail key 55 ee ee Were Ses Nc Fs a 1 1 1 Cream... $.).Riceeels ae REE a a) wea = ares 33 34 34 BUG OR ae Sei here sot eee as new Te 41 41 41 FLOM OYE eae tote e ae et eenslees 0 3 2 EO Sept Piece et eg ee ethos eo be ots Ske 33 27 29 IATPLES!: Sate teers RE eine, acs lees ce 3 Uf 6 Ober Air ui Pte, eye ete nett eos oye 1 a 5 Trish potatoes’. sesso sat ae ie ee oe ee 16 16 16 Otheravecetables 429. janetc leet 19 20 20 Wiheatiexchangedae) eee eee 4 4 4 WYO GE 2.2 rene cic ee On Renee Re, cha 13 25 21 C5 Os ge Ane Dare ran ae SO PED Sen od A 3 3 3 SRG Galle eee sxe tran Pa ee he ee $405 $ 509 Sy aia Living Costs in Minnesota.x—On Minnesota farms, F. W. Peck®’ found the yearly cost of living for an average family of five, as determined by a study covering 1905-14, to be: Taste 90.—Livine Costs PER FAMILY AND PER PERSON—MINNESOTA Average, all farms Item Per family Per person Purchased f00d wi 32): 57..3.5 o.s 5 ecto, ae. $196.64 $ 39.04 Farm,produce. +)... 2:5)s).n1gises be oe eee 181.05 35.94 Ta bon st oda) eekecoae:s dle ee ee eee ie 234.65 46.60 Rguipment. 05.5"). «aur ets | 24 10 105 1,053 ANIUL SHED ROE Resemiene mab bs enmeans 212 9 $ 61 $ 564 Pennsylvania.—Relation of receipts per cow to labor income, Pennsyl- vania owner farms, amounted to:’ TasLeE 129.—Errect or REcEIPTS PER Cow UPON LaBor INCOMES—PENNSYLVANIA’ Five and more cows Divided according to receipts per cow Number of se yornee Labor receipts ; | farms income per cow SeoOOkaMI TESS 85+ 5.0 Sebi fate Neate. 48 $ 42 $ 418 PMO Ee COND MOOR ere sisaich ora crore a eee eects 43 68 592 PRO GOR GwrCO ested ek oocat eater ter heh Seb ouer one sharers 27 57 783 SECOND SOSH vce chavs Re ERA oe cch coerce 51 75 782 Peo COLE GOs. e ape Sate oe, crcbsesyaisie bag ece 24 86 831 GUO COM LOO Be Meo awe lo siete ctecete Siete 39 96 1,185 PUOTECOM LOM eee eet teen eae coaees cc) ctas 29 110 1,422 Overs hl er dercei noes toes orore eciees eee atenas 28 138 1,602 BIRO tet ees ers oun u et crt ofc coroners: scariaaaereroue 289 80 $ 906 294 FARM MANAGEMENT Within the limits found in this survey the labor income increases markedly as the income per cow increases. Forty-eight farmers received $50 or less income per cow. ‘Their labor income was 45 per cent below the general average. Twenty-eight farms had incomes per cow of more than’ $120, and their labor incomes were 75 per cent above the average. Michigan, Wisconsin, and Minnesota.—Findings concerning income on dairy farms as affected by receipts from cows on the cut-over lands of Michigan, Wisconsin, and Minnesota, average of 164 farms, showed:7® TaBLE 130.—EFFEcT OF RECEIPTS PER Cow uPpon INcomMES—MICHIGAN, WISCONSIN, AND MINNESOTA Number | Average Average Grouping of number income : ae gee income income | farms of cows per cow ess than boOrr ip ee 64 8 $35.10 $ 35.75 |$—266.75 SHOOT Morey seer es 96 12 72.30 700.00 122.30 Survey Data.—A condensed presentation is tabulated below:” TaBLe 131.—Errrect oF RETURNS FROM Live Stock upon IncomEs (SuRVEY Data) Labor income Percentage of return on investment. Average of farms Average of farms with with No. aes f oY Poor Me Gaedt|APaar Mem teen arms | .. dium | ,. j dium | ,. live- oe live- | live- ee live- stock ane stock | stock atone stock re- re- re- re- turns aad turns | turns as turns turns turns Frederick County, Maryland....| 150 | $ 76 |$ 285$ 7387) 2.8 | 4.5 6.5 Chester County, Pennsylvania...) 502 413 OFZ) 1215) 50) PORGe ae AG Mercer County, Pennsylvania...| 349 136 244 AT3| VAM ome 6.3 Washington County, Ohio....... 25 54 243 528) 0.2 | 3:98 7.6 Clinton County, Indiana........ 100 82 605 995| 3.6 | 5.7 6.9 Lenawee County, Michigan..... 453 208 543 SLT 2aSn OES 7.8 Dane County, Wisconsin........ 60 —9 500) 740) 1.7 | 4.7 6.2 Tama ‘County, Towa: 22s... el elo GAS Al] OA Sif) eh”, 4.9 6.6 Warren County, Iowa.......... 184 —70 631) 1,339} 2.0 3.8 5.5 Barry and Lawrence Counties, IMISSOUTIS s bcve pene ee teen ee ee 223 SUT. S40 S22 4.5 ott Palouse Area, Washington and ARNO: = ah Mites eis eer 246 250 463 577 “oro? | 628 7.2 Skagit County, Washington..... 246 | —79 100) SiBy) Ilo) Siac! deo a FACTORS AFFECTING PROFITS 295 Effect of All Four Factors upon Incomes.—The results of the effect of size of business, yield of crops, production of live stock, and efficiency in the use of labor, are evidence that no one of these is the determining factor for success. Size of business is very important, but a large busi- ness conducted without attention to these other factors will probably result in a loss. In Table 132 is shown the effect upon profits of having one, two, three, or all four factors (size of business, crop yields, produc- tion of live stock, or efficiency in the use of labor) better than the average of the region. Those with two of these factors better than the average make more than those with only one, and those with all four factors above the average far excel all others in profits. Only a small proportion, usually less than 10 per cent, of the farms are better than the average in all four respects, while from 20 to 30 per cent of the farms in each area have only one factor better than the average of the region, and from 9 to 21 per cent of the farms are below the average in all four factors. TaBLe 132.—EFrrect UPON Farm Prorits iF OnE, Two, THREE OR FouR OF THE Factors AFFrEcTING Farm INCOMES (i.e., Size oF Business, Crop YIELDS, RETURNS FROM Live Stock, AND EFrictentT Use or LABor) ARE ABOVE THE AVERAGE OF THE REGION”? Farms above the average of the region in Num- One factor Two factors | Three factors | Four factors ber Area of farms | Per- Aver- as Aver- aoe Aver- Fee Aver- cent- cent- cent- cent- age age age age 28° labors) te:or| labore 227) labor ||. oe labor of : of ; of : of : total age total ra total | 7” total |e # come come come come farms farms farms farms Frederick County, Maryland..... 150 28 $ 94 39 |$ 400) 19 |$ 774 4 |$1,288 Chester County, Pennsylvania...| 502 26 432 38 827, 21 1,339 6 1,907 Mercer County, Pennsylvania....| 349 28 190 35 304} 19 424 i 665 Washington County, Ohio....... 25 31 137 21 176| 20 480| 14 611 Clinton County, Indiana........ 100 27 252 29 496| 22 943 9 1,606 Lenawee County, Michigan...... 453 24 321 36 467| 20 930 7 1,241 Dane County, Wisconsin........ 60 24 165 35 345) 25 655 6 1,044 Mamas County, Lowa. 2 onc. <<. 210 29 512 30 1,352) 25 2,480 i 3,700 Warren County, Iowa........... 184 28 351 36 629] 16 1,339 8 1,662 Barry and Lawrence Counties, IVETE SOUL sahctss co cpescheveveuouirel © sarees 244 22 168 26 450} 18 S2aleels 898 Palouse Area, Washington and Micka Ory, t3 crctacierstelek st Serna ave 246 29 ales 33 SOL | Ms 1,069 7 1,186 Skagit County, Washington...... 202 27 15 35 160} 16 190 8 673 Influence of High Prices on Profits.—A study of 10 farms producing fruit, poultry, stock, or field crops, in Napa County, California, for the years 1917-18-19 reflects the prosperity due to high prices received for farm 296 FARM MANAGEMENT products. Continuous records for these farms resulted in findings as follows: TasLeE 133.—Errect or High Prices uPpON PROFITS—CALIFORNIA 1917 1918 1919 Capital roo)... aoc os Ts ene te oo eee te $10,461.00 $10,814.00 $11,293.00 Receipts? s/o: FA ee. ee eee 2,476.48 3,052.19 3,736.26 Pixpensesy Si hewn yale Se eee aa adc: Shee 1,409.17 1,585.60 1,867.80 Harmjncome. aoe case eet: ack eco 1,359.07 1,775.33 2,858.15 Laborincome-s) 2 55: ae eS | ee 722.78 1,178.44 1,698.50 Twenty farms in several counties of the same State show the same thing for the two years of 1918-19. 1918 1919 Wapital ess foe Se ee eereaee Cee $21 , 206 $21,706 Receipts’ tee Wi.) {ee i ee EE 4,016 4,748 WIXPenseses yas) cE its St ce Pone 2,807 2,906 HaTIMLIN COME. shee. eee ere eal 2,473 [iaiborincome:seace ea aacor samen ate 765 1,326 Increasing Profits by Curtailing Waste There are two ways to make money from farming. The first, and more commonly considered, is the direct method of producing crops, stock, and stock products for sale. The second method is an indirect, but by no means inconsequential way. It is to increase profits by curtailing, eliminating, and reducing waste. In many ways the elimination of waste can be brought about, so many in fact that any presentation must be confined to outlining a few suggestions. Other ways will readily come to the reader’s mind, if he be at all familiar with farming operations. Ways of Curtailing Waste.—Ways of curtailing losses may be con- sidered under different groupings, to cover: (a) Curtailing losses caused by rodents and predatory animals. (b) Curtailing losses caused by weeds. (c) Curtailing losses caused by insects and fungi. (d) Curtailing losses caused by disease. (e) Saving energy of workers. (f) Eliminating unprofitable operations. (g) Curtailing lost motion. (h) Instituting methods to detect waste. (¢) Curtailing operating waste. (j) Curtailing wastes in feeding stock. (k) Curtailing wastes in boarding men. (1) Eliminating unprofitable investments. (m) Eliminating excess labor. FACTORS AFFECTING PROFITS 297 Examples of Ways of Curtailing Waste Are Easy to Find.—An hour’s travel in almost any farming community will show ways by which profits can be increased by remedying improper practices and plain carelessness. Such things can be found as young stock pastured on wet fields without shelter; failure to remove dead stock which, if diseased, might prove a source of general infection; failure to remove pelts and hides from dead. animals, chicken yards wet and muddy; swollen streams carrying off top soil from freshly plowed fields where a little levee work would have kept the water within bounds; uncrowned country roads hub-deep in mud and all but impassable; improperly built, flat, uncrowned haystacks incapable of shedding water; implements left in the fields unprotected from weather and soil; barnyards deep in water where a little draining would accomplish wonders; hogs and cattle on new alfalfa; grain in swales turning yellow for lack of attention to draining off surface water; woodwork of buildings unprotected by paint; structures blown over for failure to reinforce anchorage or foundation in time; weed seeds carried from ditchbanks to farmed fields; and so on, and so on. Sounds rather mournful, doesn’t it? Yet the remedy is simple in most cases, if proper attention and forethought are but given to the details of the business. Curtailing Losses Caused by Rodents and Predatory Animals.—This means the destruction of rats, mice, gophers, moles, prairie dogs, ground squirrels, coyotes, skunks, weasels, wolves, hawks, and similar enemies of farming activities. It is beyond our scope to discuss methods of ridding the farm of pests, but full information concerning preventive and exter- minative measures should constitute a part of the working knowledge of every farm manager. So, too, is desirable a proper discrimination between friends and enemies: e.g., between hawks that harry poultry and the kindred species that live on rodents and noxious insects. Curtailment of Losses Caused by Weeds, Insects, and Fungi.—Injuri- ous insects, weeds, and fungi are important in direct ratio to their destructive abilities. The presence of wild morning glory, of Johnson grass, of sunflowers, of quack grass, of wild millet and others of a long list of weeds; the challenge of the codling moth, the gipsy moth, the potato beetle, the corn ear worm, the San Jose scale; the threat of grain rust, smut, potato blight, fruit scale, mildew, curly leaf, yellows;—all add to the operating costs, but if not met in a timely and proper manner they can, and often do, become very effective in reducing farm profits. To reduce or eliminate losses due to these causes necessitates a clear understanding of the life history of the pest under consideration, and a knowledge of the feasible methods of control. To comprehend properly a plan of control, involves at times an intensive and exhaustive study in order to control effectively. Further, it is necessary to be fully informed concerning State legislation which may affect one’s permitting obnoxious weeds to grow on his lands or on the bordering roadside. 298 FARM MANAGEMENT Curtailing Losses Caused by Animal Disease.—This has to do with the recognizing and the preventing or remedying of such troubles as glanders or founder in horses; tuberculosis in cattle and hogs; hoof-rot, worms, or scab in sheep; cholera in hogs; pneumonia in various life stock; blackleg in cattle; and a host of other such profit reducers. Here know- ledge is needed not only to recognize trouble, and to know its effect, and possible control, but to foster community regulations for the disposal of diseased stock. Saving Energy of Workers.—Consideration of saving energy of workers may begin with the owner or manager, whose efforts can be materially aided by planning in advance of the work for sufficient labor and equipment. The energy of the men can be increased by providing good sleeping quarters, by maintaining a reasonable work day, by in- sisting on Sunday rests, by providing good food, by furnishing bathing and washing facilities, by eliminating unnecessary walking, by keeping equipment in first class working order. The energy of the wife or cook can be conserved by furnishing running water; by mending leaking pumps; by cutting down the distance to the fuel supply; by pro- viding facilities for washing clothes; by adding ample shelf and cup- board room, sinks, and pantry space; by saving steps caused by long halls, many doors, or distance between household facilities; by keeping the kitchen cool in summer, by providing a screened, cool space for prepar- ing vegetables during the hot weather. Other ways of saving energy will suggest themselves, as a better arrangement of fields; fewer gates; use of colony instead of individual stock quarters; the supplying of ample power in plowing or other farm work; concentrating work in farm operations to decrease supervision. Eliminating Unprofitable Operations.—Elimination of unprofitable operations is illustrated in the matter of farming hillsides so steep that the costs involved offset the profits which could be obtained if the same time and energy were expended elsewhere; in the use of steep farm roads where a gradual grade even at greater expense will ultimately reduce operating expenses more than enough to offset the cost of construction. Curtailing Lost Motion.—The use of inferior work stock, of poorly mated teams, of worn out equipment, of insufficient help, or of not enough capital, often cuts down profits. Establishing Methods to Detect Waste.—This refers to such pro- visions as a properly installed and properly kept system of farm books and records, and close study of all operations with a view to cutting down costs. Often such a system can be undertaken to marked advantage. Reducing Various Waste.—These are legion. Agriculture offers abundant examples of items that can be utilized in efforts to increase profits. Such things can be considered as substitution of power niachin- ery for hand labor, use of bonus system in piece work, building fences FACTORS AFFECTING PROFITS 299 when the ground is wet and soft, timely repairing of buildings and imple- ments, keeping plow shares bright and sharp, using plenty of good grade oil on bearings, watering work stock often, especially in hot weather, covering sacked grain when stacked in the field, keeping mangers free of accumulations of dirt and dust, using straw instead of good hay for bedding, providing hens to pick up scattered grain, keeping a cat in the granary, keeping stock quarters clean, dry and sanitary, relying upon a good dog or two to kill rabbits, chase coyotes, protect property, kill gophers during irrigation or to drive cattle or sheep—these are all good ways to reduce operating costs. The ordering in advance of the season of parts to be held for emergencies or to replace those broken, the putting of implements in condition, the replacing of broken parts, painting wood greasing working surfaces, and equipping with wrenches and oil cans,— each is a profitable practice. The use of crude oil or distillate instead of wood or coal for heating and cooking is under some conditions in the interests of economy. Curtailing Wastes in Feeding Stock.—Reduction of this waste may be illustrated by feeding grain to work stock after they fill up on hay or after watering; in field-feeding stock cattle, by putting out hay in small piles so that all cattle will have a chance at this feed and little will thus be lost from trampling and dirtying; by having one man among a number of workmen act as feeder, so as to save wasteful feeding of pet teams; by the use of good hay for feed only and never for bedding; by grinding or soaking hard coated grains; by chopping hay for feeding purposes; by the use of cheaper substitutes when of equal feed value. Curtailing Wastes in Boarding Men.—Examples are numerous, as, é.g., insisting that hired cooks from time to time pick off sprouts from stored potatoes and onions, that potatoes be boiled unpeeled, that bread be cut in half slices to prevent waste, that soup bones be made into soups, surplus meat into hash, and waste bread into puddings, that lettuce and onions, because of their sedative effects, be served only at night, that men carry off no good food to feed stray dogs, that boiling meat occasionally be substituted for roast, that all meats be hung up in a cool place, pro- duced from flies, that hired cooks use tallow and fat instead of lard. Eliminating Unprofitable Investments and Surplus Labor.—This admonition needs no special consideration here, as the reader should ‘readily find examples of conditions which, if corrected, will make for increased profits. CHAPTER XIV FINANCIAL FORECAST OF PROPOSED FARM PLANS A financial forecast, or ‘paper farm” as it is sometimes popularly called, is a try-out on paper of a proposed plan involving substantial money investments and transactions—a methodical predetermination, so far as possible, of the possibilities and probabilities of a given proposition. Objects of Financial Forecast.—To test a farm by paper methods usually gives exceedingly useful insights as to its financial feasibility, capital requirements, returns, limitations; into the decisions which must be faced; into a recognition of the amount and kinds of details that are likely to be met. And it provides a means of testing plans when one is established in a farm business, just as well as for testing proposed plans after a given industry has been chosen and a farm selected. Limitation of Financial Forecasts.—N ovices figuring from available tables conclude about as follows: “‘The profit per hen is stated to be $1 per year. With 5,000 hens, I am assured of a $5,000 income,” or, “beans yield 1,000 lb. under the local conditions of the farm I have in mind to buy. They are worth 3¢ a pound on the average. They cost $20 per acre to produce. I can therefore obtain the gross income I desire— $1,200—from 120 acres.”’ In actual practice, as every practical farmer well knows, the “ paper profits” of the paper farm turn out a good deal differently—smaller profits will accrue in practice where large profits show on paper, greater losses will occur in practice than the preliminary figuring shows. The reason is to befound in the occurrence of elements which can not be figured in a preliminary plan, as they can not be foretold with any degree of accuracy. Presence of destructive weeds, insect pests, or certain fungi may seriously curtail production of major crops. Accidents to machinery, to implements, to work stock, to the men or to the operator, may seriously cripple operations and act as definite profit reducers. Lack of capable help in rush seasons, when the work is most pressing, @ cold spell when warm sunny weather is needed, or hot spells when cool weather is most to be desired, hot drying winds at blossoming time, and drouth, are definite depressors of profit. So are floods, with their atten- dant washing, sediment depositing, excess watering, cutting new channels, and changing old sources of water supplies. So is fire. So is over-pro- duction with attendant low prices. Then to the regular work must be added items of extra work around the farm which are usually overlooked 300 FINANCIAL FORECAST OF PROPOSED FARM PLANS 301 in a preliminary study, such as time and labor spent in cleaning ditches, repairing levees, cleaning barns and corrals, moving stock, feeding stock, cutting firewood, harvesting ice, clearing roads, repairing buildings and fences, etc. Justification of Financial Forecasts.—When these things are pointed out to the operating or would-be farmer who has been taken with the idea of paper farming, the first query he advances is, ‘‘Then, why go to the work of testing out a scheme on paper?” There are good reasons why the method is worth a trial by one investigating farming conditions, be he old and wise or a novice. Necessitates Collection of Data.—The first reason is that in trying out a given scheme most individuals find it both desirable and necessary to collect a lot of data in regard to methods of handling crops and stock, cost items, and the similar matters which otherwise are likely to be passed over as immaterial or overlooked altogether. Shows Probable Profits—Secondly, when a given scheme is thoroughly tested out on paper it falls into one of three classes; it shows a profit, it shows a loss, or it falls on a deadline between profit and loss. . Since a “paper farm” even if rightly worked out shows profits usually in excess of what can be obtained in actual practice, it is evident that those schemes which show a loss may be condemned at once, while those on the deadline had also better be discarded unless there are ways of reorganizing under a plan permitting more than average success. "Therefore, as a general rule, by this kind of planning one can reduce his scheme down to a con- sideration of only those which indicate a possible paper profit. Indicates Reasons for Limitations.—Lastly, the trial test may prove a means of finding out the weak spot in the plan. It may be that prices asked are too high for the land, or that too much equipment is needed, or that the land is so far from market that transportation costs are prohibitive. Use of Financial Forecast Usually Worth While.—It is, therefore, very desirable to test out in this way any scheme whether it be large or small, contemplated or acquired, for crop production or animal industry. Actual Practice Likely to Vary from Paper Plans.—The financial forecast is, however, but a method of studying farm businesses—prospec- tive or actual. In actual practice a prearranged farming plan cannot be adhered to strictly. New influencing factors will occur, ‘warranting changes from the preconceived plan. A subsequent change from crops to live stock, or in the type of crop or live stock farming, as from beans to wheat, or from dairying to sheep; a delay in operations because of labor troubles or late rains or heavy weed growth or accidents to men, work stock, or implements; unexpected occurrence of disease or insects; an unforeseen need for home production of stock feeds; a need to curtail expenses; an unlooked for rise in seed, feed, or supply prices;—these are 302 FARM MANAGEMENT items that illustrate the limitations. The paper farm does, however, help a beginner to realize something of what he must look for in farming. It aids him to plan his future operations more intelligently. It assists him to discard the less profitable ventures. It offers a means of analyzing a going concern, to effect savings in overlapping enterprises, to stop gaps responsible for losses, to make adequate use of land, labor, and capital. Procedure in Making up a Financial Forecast The kind of information sought in drawing up a farm on paper will naturally determine the method of procedure. In any event a full description of the property and plan should precede any financial studies. Description of the Property.—The first step in drawing up a paper plan means getting a statement of the soil, typography, market, climatic, social, and other important conditions. To secure information to this end, full use should be made of local publications like those of boards of trade, chambers of commerce, State departments such as Commissions of Agriculture and State Experiment Stations, and of all federal publica- tions having a bearing upon the place in question, such as the Federal Farm Management surveys, the forestry reports, the U. S. D. A. Soil Surveys, and the U.S. D. A. Quadrangles. The initial statement should cover: 1. The locality in general. 2. The farm in particular according to the principles set forth in Chapter IV on “Selecting the Farm.”’ The description will be illuminated and rendered more interesting if photographs and maps are incorporated. A good, clean-cut map of the property in mind should be drawn to as large a scale as possible and with clear indication of the various fence lines, ditch lines, buildings, soil types, and other factors of importance. It is well to exhibit contours and set down acreages. If the land has been in crops and the data can be secured, it would be well to show yields for as many years back as possible, with prices received and cost of production. This map is preferably drawn on the tracing paper from which Van Dyke negatives are made, from which in turn as many white prints can be run off as may be desired. ‘This is a distinct advantage where it is planned to carry on the operations for several years, as copies can be made, one for each year, and all bound together, giving a history of the work of the farm from one year to another. The Plan of Work.—The proposed plan of conducting the farm should be written out in full. The mere act of visualizing the proposed business and mentally going over it step by step is good preliminary training for actual operations. If the farm is a going concern, the present method of FINANCIAL FORECAST OF PROPOSED FARM PLANS 303 handling should be described, together with observations covering present status and whether good or bad results are traceable to past handling. If overstocking has injured pastures, if neglect has caused a setback in orchard trees, if soil conditions have become bad, if stock is inbred, if soil erosion is occurring; these facts should be noted, and comments added covering recommendations for changes in existing methods. Where the business is a new one, as in developing bare land, all pos- sible types of farming should be considered, and the advantages and ob- jections carefully studied and weighed from the standpoints of personal desire, available capital, capacity of the farm, profitableness, home and speculative values. Much thought can well be spent investigating all possible enterprises and combinations of enterprises which appear prom- ising in developing the farm plan. Once the plan of campaign is decided upon, a detailed calendar of operations should be drawn up, to assist in estimating equipment needs and in checking conflicts or lapses in the farm work, to determine labor requirements, and to summarize for closer study. The Necessary Equipment.—The equipment should be looked into. In the case of an established business this means taking an inventory of what is on hand, with special investigation of its condition. To this list should be added a full statement setting forth the amount, kind, and quality of all additional necessary or desirable equipment. For new businesses, to be built up on bare land, the determination of equipment requires care in selecting only what is needed for the type of farming to be followed and in observing the limitations of capital, local custom, personal taste, and size of outfit. The determination of equipment needs should include: 1. A complete list of all buildings and structures, number, type, size, construction, and materials. 2. A full list of implements and machinery requirements, to care properly for crops, stock, and chores, and to insure proper upkeep of land, buildings, fences, water supply, and working equipment. 3. A list of special equipment needed in the dairy, poultry plant, orchard, vegetable garden, or in producing or caring for special crops and stock products. The Financial Test.—Study of the financial side should be delayed until the conditions surrounding the property are well known, the plan of conducting the farm business carefully worked out, and the equipment needs fully determined. When these matters have been attended to, the time is ripe for the financial test. Several steps are involved, the order being that which makes for ease in studying rather than the natural inclination to attempt an immediate answer of “‘ What is this plan capable of making in the way of profit?” Much calculating is needed before the answer to this question can be given. 304 FARM MANAGEMENT The calculations should include several important financial phases: 1. Costs of Equipment.—A careful determination of the costs of the equipment. These cost data should be very complete as shown by cor- rectly made detailed computations based on prevailing prices. The cost of each building should be figured separately, so too the costs of work stock, tractor, or other motive power, the costs of all live stock other than work stock, the cost of each implement or item of machinery, the costs of special equipment carried out to include such things as brooms, pitch- forks, buckets, etc. Pipe for conveying water for domestic or stock uses, sewer pipe, and fencing are also to be included. 2. Costs of Establishing the Business.—The cost of establishing the business is a determination of the period which must elapse when taking over a partly developed business or starting with bare land from the time of taking hold until the business has reached a point when the plans can be considered as fully matured. The time which must elapse varies with different businesses. With many annual field crops, the business can be fully established in a year’s time. The same is often true of the range cattle business, with certain poultry plants, and in establishing a dairy on land already in crops. Alfalfa, on the other hand, requires 2 and sometimes 3 years before it can be safely turned over for pasture purposes; the planting of vineyards necessitates an interval of 3 or 4 years, and of deciduous fruits 6, 7, 8 years or even more, before these types of farming may be considered as established. Other considerations also influence, such as:the necessity of clearing or reclaiming land; of breeding up stock to obtain the desired number fully to equip the business; of making necessary improvements, such as road building, draining, protection from overflow, of increasing productivity, of removing alkali, of subduing hardpan. During this period of development, funds must be forthcoming for all the years to elapse before the business becomes self-sustaining, to meet charges for materials, labor, feed, taxes, insurance, living, personal expenses, interest on mortgages or deferred payments, land payments falling due, repairs and parts, and operating incidentals. In taking hold of undeveloped land, allowance must be made for a period sufficient to erect buildings and fences, prepare for planting, buy equipment, and get things under way for a start at actual crop or stock production. : 3. Costs of the Established Business.—A determination of capital needs after the business is established involves items such as labor, feed, seed, fertilizer, sacks, boxes, twine, taxes, insurance, replacement of stock, rent of machinery, marketing costs, contract work—baling, threshing, cutting wood, constructing buildings—personal expenses, incidentals as axle grease, blacksmith coal, stock salt, stock medicines, etc., repairs and parts, upkeep of buildings, fences and other improvements. FINANCIAL FORECAST OF PROPOSED FARM PLANS 305 4. Interest on the Investment.—If money is borrowed or if interest is demanded from the business for all capital invested, a determination is made of the amount based on the size of the investment at a fair rate of interest and the sum figured into the totals. If the study is designed to find out how far the business is capable of meeting all justifiable financial obligations, charges should be added to cover interest on moneys invested and replacement of capital reduced by depreciation. This part can be omitted if the test is to be confined to a determination of actual capital needs only. Sums, then, are included to cover immediate replacements only. 5. The Safety Factor—As described in chapter on ‘‘Capital Require- ments,”’ the safety factor should also be considered in connection with paper testing on farm plans, and a figure added to cover this item, if there are factors which can not be forecast with a reasonable degree of accuracy. 6. Income Possibilities —A determination of the income. The income possibilities should be worked out for both (a) the period from time of taking hold until the business is established, and (b) for average years after the business is fully under way. Usually the expenses exceed the receipts during periods of develop- ment, but whatever is available constitutes a sum which can be applied to the reduction of the total capital needs. Income should be carefully and conservatively figured, to cover both sales and exchanges, and differences in the inventory. The business should be credited with all it produces that has a selling value either immediate or later. Increase in the producing power of the land will be taken care of in crediting greater yields, whether this be due to improving fertility conditions, to growing trees, to establishing perennial crops, to pro- viding a better plant environment as by irrigation, drainage or, to reduc- tion of erosion, removal of alkali, protection from flooding, etc. The costs of this work, should of course appear in the estimates of expenses. For this reason indirect profits resulting from enhanced land values may be ignored. On the other hand, if the plan is a study of a proposed development scheme having sale of the property as the goal, the effect of the contemplated plan upon market prices and its ability to increase the selling value are of considerable moment. In figuring incomes, crops retained for seed purposes, or young stock for breeding or replacement purposes, are often deducted from the statement of possible sales. If this method is pursued, care should be exercised to relieve the account of corresponding expenses, or else a duplication will occur. When making a financial test covering the justification of the entire business, the safer, and more scientific way is to charge under 20 306 FARM MANAGEMENT expenses all the needs of the business—seed, feed, young stock, etc., at farm prices whether these are to be purchased or home raised, and to credit it under income with all it produces. Such a method brings out in a clear, concise way the totals involved in the conduct of the business and makes possible a study of the expenses and income producing possibilities of the different departments involved. When the determination is to be confined to an estimate of capital needs, the replacement feature can be handled by deducting from the out- put such feed, seed, stock, etc. as are needed for home use. 7. Interest and Depreciation.—Items of interest and depreciation are to be handled for the period after the business is established in the same manner as described for the years of development. The same objects of study will also rule, i.e., to include all items if the study is to cover the entire business possibilities of the farming plans; or else, if the test is to be one of determining actual capital needs, to ignore all but the sums act- ually required to keep the business going. Summing Up.—The next step consists in bringing together the various items for summing up the total and net investment requirements. This is figured from the expense items and possible income. With these data in completed form it is now possible to estimate the rate of returns upon the investment and to determine the actual producing value of the property. It is to this point that the previous work has all been tending. Reviewing the Test.—The last step is a review of the entire proposed plan, a weighing of the advantages and objections, and the making of a final decision as to whether or not the scheme is worth while. Here is included the increased market value of the plant resulting from the pro- posed activities. Here is consideration of alternative plans, as leasing out or selling. And now that the plan has been fully worked out, it should be subjected to rechecking and reconsideration. If the profit is unsatisfactory a change may be possible in equipment costs by substi- tuting cheaper equipment or by practicing greater economies in construct- ing buildings or in the plan of work, or by curtailing operating expenses, or by leasing in whole or in part instead of buying, or by developing better marketing plans. The paper testing of a farm has great possibilities, and, moreover is both interesting and instructive. Example of a Financial Forecast.—An example of the method of testing the financial side of a proposed farm business may perhaps be here inserted to advantage. It illustrates the need and scope of detail in testing proposed businesses and the procedure in testing financial pos- sibilities and capital needs of a selected business. Reverting to an Example Used Earlier.—Continuing with the 60-acre ranch, described as an example of how to estimate equipment (see pages 202 to 206) a summary of costs figures out as shown below, 1915 data being used as representative of pre-war or normal times. FINANCIAL FORECAST OF PROPOSED FARM PLANS 307 Net Cost of Establishing Business. Cost of Equipping.—The cost of equipping, including EST CA OLACTES eis co StL AE RAR Mane od te Mraaee $ 5,000 PAVING STRRIAS R Belo et BiG id GIO fo ee RO ee Ui Cae Ramu ee a 4,000 $ 9,000 Equipment (as shown in detail on pages 209 to 212) 5,537 LT Oh FE ES eel ae Gane Gh te ek pcs ENP REO I MN Oy a LG 9 $14 ,537 Time of Taking Hold.—Time of taking hold is August 1, so as to have sufficient time to put up buildings and fences, put in ditch gates, check land, and have things in readiness to sow alfalfa seed and set out trees in February. Two horses to be bought at once, together with sufficient feed to keep these horses. Two extra horses are to be hired to haul building materials and to prepare land for planting. No live stock to be purchased until feed is ready. Other two horses not to be purchased until business is established. Figuring back from February 1, when land must be seeded, and assuming work days available as follows: January—20 December—20 November—22 October—24 September—30 must begin work of checking by August 15. Cost of Labor for Structures.—Roughly estimated, depending of course on the men, three men (carpenter and two helpers) should put up the buildings needed at once, 7.e., dwelling, barn, and ditch gates, in 40 working days. At $4.50 for carpenter and $2.50 for helpers, this work will cost $360. The fencing and other buildings will be erected while the alfalfa is getting established—an extra man being hired to help on this work. The structures, other than dwell- ing and barn, will require additional help to the extent of $200, 80 days at $2.50 per day—carpenter’s helper—of which $25 is for ditch gate construction, $60 on fences, $25 on fruit shed, $25 on sewer and piping, and balance on field shelters, hog pens and milk barn. Total for labor......................8. $560 Cost of Rented Work Stock.—Considering hiring of extra stock and 4 horse scrap- er to do checking at 4% acre per day—120 days needed to check the acreage—two head of stock and harness at $1.00 and 25¢ per day for scraper................. $270 Cost of Surveying.—Surveying—two days at $8.. OES Ae 16 Cost of Horse Feed.—Feed for horses from hose ii to May 1 @hen first hay cutting is made): Owned stock at 20 Ib. of hay, and 10 lb. barley, when working Hay—240 days at 40 lb. = 5 ton at $10 = $50 Barley—150 days at 20 lb. = 3,600 lb. at $26 = 39 (Includes 10 days haul- — ing supplies and 20 $89 days on intercrops) Hired stock 40 lb. hay for 150 days = 3 ton at $10 20 lb. barley for 120 days = 2,400 lb. at $26 ll ll $30 (hired by month) 31 Potaleed, tar stock until-hayane, TMe.........)., ./ 55 2.0 yeee Naess ae. = $150 Stock is not to be placed on the alfalfa until it is 2 years old; or if planted in Feb- ruary, 1918, not to be pastured until April, 1920—thus 32 months must elapse until business is fully established. 308 FARM MANAGEMENT Expenses During Period of Establishing—Expenses to be provided during this time are: Living and salary of foreman 32 months at $110.......... $3 ,520.00 Some barley for stock—say 500 lb. each annually, 1,000 lb. for27years, 2-000 beat e260 pen One] se oes eer 26.00 Taxes, at 1 per cent of land value and improvements, $14,600 for: 32:months, +40 bk... c tie. Ree aan ee ee ee 388 . 00 Blacksmith and repairs at $25 annually.................. 60.00 Alfalfa jseed——35 acresiat, $3 .sce motte riiee mie hen eae 105.00 Extra labor—during haying at $96 peryear............... 192.00 Baling: alfalfa—-280 stomatal 10sec 4 ieee ary ers eke) Ree 490.00 Insurance to be carried on buildings at 75¢ per $100 for ay erage otepl nO0MOrs2 years.) Basse eeeine aerate 15.00 Water—2 years at $2 per acre, $120 per year............. 240.00 Incidentals at $50 per year—32 months (axle grease, minor TEPAITS, SHOP SMALETIAIS) <2 «fie 2 ss ave n 3 ea oie, & oR 100.00 OMG EXPENSe® 2). cunt uavorcteud homeaencita sve eT dots Pe aR ee 30.00 Totaltexpense. a+. ts Ge erate soe ae Co ee ee $ 6162.00 Returns During Period of Establishing. From corn land (2 acres) and 36 of fruit land (12 acres) available for 2 years—can be used for tomatoes, beans, corn, sugar beets, or other high value crops; estimated returns above seed, material, and extra help to grow and sell crop at $385 per acre per year..................-- $ 980.00 For hay—first season........ 100 tons second season...... 200 tons 300 tons Less horse needs and reserves 20 (5 tons first year, 15 == tons second year) Available forsale! o.:..:.... 280 tons WiOrtlc acre a etre ore at tae cacy: $8 $2 , 240 2,240.00 Mortal receipts <2." pc sire, do eee ee teus Aue eh onekey aot a nee Ene $3 , 220.00 Net Needs During Period of Establishing. Labor (construction)cn 66. Soe eee eee $ 560.00 Labor (haying) 7ay. soso8 2 oS 8 Lae eee 192.00 ‘Horse-hireit. vd 6 setich teenie eee ia te a eae 270.00 Sut evar ey 25 ier ena eee ee cee eR ete ea eee ee sna 16.00 Horse feed), wztctyicis amie cette Cle ote: Nero aaa: Tes eee 176.00 LAVIN S335) Sse sal. & a Noe ecke Ee Sa eT oe 3,520.00 axes) Salen baie ey cs eee lode sae dtr ea ates: enone ae Pees 388.00 Blacksmithzand tepals: 7:26 ee ee. = Sees Cee ee 60.00 Seed vg aragcund oh: UR pt See oe Sa es eee 105.00 Trisaranices 2.540 cisi3.'0 SR ee a ee Oe eee eee 15.00 Waterers. «sts dani) RA soc eee ee, Je oe ee ee 240.00 Baling se 2... = wcndety act, CE RRS Ae ie oe LE Oke Caen 490.00 Incidentulle®. 2. SPEata de Oye oc ae en ee eee 100.00 Office expenses: ACER NR es aeeee, | Pao nee re eee 30.00 Total needs !s-02 556) hg clout te ete eet eee ater 6 , 162.00 Less: returns) 2 3.5. 2h Sea ee, BE ee ee 3,220.00 OPERATING CAPITAL UNTIL ESTABLISHED....... $2,942.00 - FINANCIAL FORECAST OF PROPOSED FARM PLANS 309 Operating Costs After the Business is Established.—Labor Needs (Determined from a calendar of operations) Outside of operator’s work. General work—480 man days at $2.....................- $ 960.00 Fruit harvest Picking almonds at $40 a ton, 6 tons.................. 240.00 Picking up prunes at $6 per dry ton, 30 tons............ 180.00 Mota lel abOnsMneedspeewerte cc erotics teats cue «cae $1,380.00 Horse Feed All hay raised Should feed some barley when haying, hauling, or doing heavy work. Extra work Hauling fruit Renovating alfalfa and corn land Haying—506 10 hr. horse days, 10 lb. barley per head MEMUITCR AS TONS Ain P20: 6+ acc cayee oe 4 ee ste tiara ney 3 $ 62.50 Stock Feed. Dairy ; Fed 4 lb. concentrates for 300 days = 12,000 lbs. or 6 to Chi ChyGil ey Olt 650 hee Scns He DOO SOE OOS abloccgtina kee 180.00 [BAD CS Pau cae © Ree I ta een erick ots $26.00 SCE be aces creel clayh cccweoe aus Sousa seems 26.00 Bran Aeris c tu ediosls eisicnhecs oon haa ue orae 30.00 Pde an esis sere ee essy Graces sac crane, Bas cen Sha lap aw oe 40.00 hortsepteacoicenreoctoraeheiore. oa etenes setae 32.00 PAV OTAGO lanes eee or pemeran Cua et $30.00 Hogs Require at 2 per cent live weight for growing stock 325 lb. of grain, or for 100 pigs, 32,500 lb. at $1.00........... 325.00 Feed for pigs to weaning age at $2.00 per litter, 20 litters 40.00 Feed for sows at 14 per cent, 400 lb. at 14 per cent = 2 |b. <7365)!=)730 Ibi < 10, =) 7;800Ubwat $1.00). .ore.. 73.00 Feed for boar at 2 per cent on 500 lb. 10 lb. X 365 days = NGHO Ib. tate LOU ayes Lede, eth Pd Oh ee ante 36.00 MoOtalelOr Ss wianensse ceria co csr te mites mae scars ec oe $474.00 Seed, Fertilizer, etc. Cover crop seed for trees at $2 per acre................. 40.00 WECUROMCOERMIOPACTES At DOG ak Hecic le suscns desta a ee isl .50 Seed for renewing alfalfa—winter pastured by hogs 5 acres Gis, O33 'o tg 8 Rte RR ee CMe ee torre Ren os Be 15.00 Weretablerseedsrer cer rrrne rain ah oe eer rl scaris asi sleds 5.00 $60.50 imigation water, GO neres Ab P2t 394 eke). 2 Sale OS.) 120.00 Baekn. Gwine WaOReSFelGiin se ced Pass Lae. ie Do eeraieee 2 none Other material RBG Ulli an yy Ai gaeyae eelacen aa & eo «0°s « . .2.j..0.s).- oe ee ee 809 Halbor (Construction) meer mre reer icin 410 15 (5) JEN oorlaeniaeraiay now oe mtdicee coke caso oO Sa cere a o.c 5 Oe 96 96 SuumvenaMe ot horde was ON roc een Cone eee ee 16 Stockfecdisi ieee appear wile eek eoNWaled dcopepl bade wey aaa Cpe 150 13 13 ISTE pea eS RRS ret atone tite. a, a tedre ane ds ach tie one oe ataN folie c 105 Water siiys so ccarepary “ihe atetue Sie aie to eo eh acne 120 120 TRA CSE create tenth os en) coticecaeige Bes er ate tenance eee ecu ae BR Ceara 96 146 146 Blacksmithvand! repairs’. 2... cue ae enero eine 30 15 15 IMSUPANC EM cecaaiswire oe. heen oe coe eRe enn See ee 15 AInedustoO ck. tage cwsicrstens Cass @ ocr e PRATER ee nee eae 270 Rental of machinery... co... 6. ok ee cists eters be eee Contracte wotlk. cso ce re Oo eie oe ae Dre Dial ie rene 245 245 Office |EXpPeNnses.; . concer see ti ee eee eu es ee ae renee 10 10 10 Encidenttalsiiiic ccc cece ern enn tiene eRe een 50 25 25 STE) gan PRE eR lon A feoesin a tect oR Sel ed AMA es ei 880 132001320 Totals cee tckcc se hoe ee nC Pa ee ee $14,413 | $2,436 | $3,911 (a) Preliminary period, April 1—August 1—(8 months) (b) April 1—-April 1 (12 month) (c) April 1-April 1 (12 month) FINANCIAL FORECAST OF PROPOSED FARM PLANS 313 (a) (5) (c) TUDE ge meine tee ae ae ae a Beate NS $14 ,413 $2 ,436 $3,911 RUURENISR Sere ere ee Stes tee aan he te oe 0 1, 250* oO" * Actual cash needs.....2255..6...- $14,413 $1,186 $1,941 Compounding Interest. Interest at.6 per.centifor period (@)iz.. 6 Fate dhe. «ose s $ 576 imvestmentpepmminespermody(}) panic cas secs citenaes orere 14,989 Capita limecdsmOr PCriOG. (Messe rete ee Ree oe soa g ws. ol Sher oars ops 1,186 Mayet mre eda Gi MEhOG. <0 <5 tec sods ae ee eas 8 wide 30 we he 16,175 Interest at 6 per cent for period (Cod) re alae cack tool wei aaa i a 971 Investment beginning of period (c).................0000085 17 , 146 Ganitalmecdsiorperiod.(e)2) da. asco imelonn LAM ARR oes bss 1,941 Interest-at 6 per cent.sper period. (6)). 5.05 ..2 <2. «3.0.9 ecre-0 bas 1,145 imvestment wihenvestaplishedms -...4 26 smc lsc cee sees aeine - $ 20,232 Land Values. (a) Since [and represents $9,000 of $20,232, rest of investment is $11,232 Interest at 4 per cent on this = $448 $2,923 less $449 = $1,474 as interest on land $1,474 + 4 X 100 per cent = land worth $36,850, or $614 per acre with improvements. (6) Interest at 10 per cent on $11,232 = $1,123 $2,923 less $1,123 = $1,800 interest on land, or at 10 per cent, land is worth $18,000 = $300 per acre. Note difference when borrowing capital vs. charging no interest for own capital i.e., costs $20,232 — 17,540 = $2,692 increase -From’ corn land and intererops in orchard... ).. 0... 02.0... $ 490 From hay land (100 tons less 5 tons horse needs) 95 tons at $8 760 $1,250 . **From corn land and interorops in orchard................... $ 490 From hay land (200 tons less 15 tons horse feed and reserves) TUS AWOY OSL EN BOs eo ali se slat ac hey a sag pe aR at ae 1,480 CHAPTER XV FARM MANAGEMENT SURVEYS Farm management surveys are conducted along three general lines: (a) To provide a financial analysis of the year’s business of selected farms. (b) To determine, from farmer’s estimates, cost of production. (c) To obtain information regarding farm practices. Warren ina Cornell University publication hassummed up ina clear and concise way the objects of agricultural surveys, the importance of knowing the normal, the facts that can be determined by studying farms, the relative costs of surveys, their limitations, and the order in which they should be done. In his summary a brief historical sketch of the development of statistical agricultural surveys is included. He also discusses the accu- racy of the survey method. As to methods, Warren points out the neces- sity of a definite object, the limiting of the scope of the survey, the complete filling of each record, and the general organization of the party and the conduct of its work. He ends with a study of the data them- selves. The bulletin is a well presented discussion of agricultural surveys. ?7 Purposes of Farm Management Surveys.—More in detail, the pur- poses of these surveys—sometimes called “farm business analysis sur- veys”—are (a) to determine the fundamental factors which make some farms of an area more profitable than others—such factors as utilization of land area, sources of income, operating expenses, crop yields, and live stock production; (b) to determine the standards of operation for the farms of various types and sizes, such as the proper distribution of invest- ment, efficiency of man and horse labor, etc; (c) to study the various forms of land tenure; (d) to determine the yearly variations of profit on indivi- dual farms and on regional groups of farms; (e) to determine, as far as practicable, the effect of such factors as rainfall, market prices, crop yields live stock losses, etc., upon profits and upon the magnitude of the affected enterprises over a period of years. ; Method of Making Farm Management Surveys.—By the survey method, qualified investigators visit growers in selected districts, and, with blanks prepared previously, seek by questions to draw forth the 314 FARM MANAGEMENT SURVEYS 315 desired data. These are recorded as given, and later tabulated for the deducing of conclusions. In farm business analyses, investigators at- tempt to gather definite figures covering the previous year; in cost of production studies, the questioning aims to develop estimates of usual or normal costs and activities. - Use of the Survey Method for Collecting Farm Management Data.—The survey method has been used extensively by the Office of Farm Management of the United States Department of Agriculture and by a number of state colleges. This type of investigation has been conducted throughout the country with marked uniformity. Its use has been brought about principally by the cooperative methods used by the Federal Office of Farm Management in furnishing colleges and other institutions with practically all the blanks, together with the publication in 1915, by the Office, of Farmer’s Bulletin 661, ‘A Method of Analyzing the Farm Business.” Its use can be defended on the grounds that it is a saver of costs and time, and that, if a sufficient number of records are taken, it is a reason- ably accurate index of existing conditions. A discussion of the accuracy of the survey data and deductions, with a justification of the survey method, is given by Spillman in a publication of the Office of Farm Management.”® Personal Opinion Concerning Farm Management Surveys.—My own conclusions covering a rather complete study of farm management sur- veys is that the greatest value lies in furnishing information upon what is being done in given localities; they present a picture of agriculture in each community studied. Perhaps their greatest value lies in educating the investigator. And at that, a man to do farm management survey work must have had adequate farm contact and training to insure successful taking of records. The requirements include tact in dealing with far- mers, ability to draw out the necessary information, intelligence and in- dustry in filling out and interpreting findings. Much interpretation is needed, as the influence of war conditions, hail storms, labor, loss through epidemics, etc.; more interpretation than a layman can give. Farm management survey data provide valuable material for purely scientific analysis. They may be of small interest or value to the active farm manager, except as general rules or basic principles, yet the mere furnishing of data to the farm management surveyor may be a happy stimulus to the farmer. Question and answer compel him to make a mental review of his affairs; this often means a new perspective, perhaps for the first time a good look at his operations from a business point of view. A good illustration of this reaction upon farmers interviewed™and their neighbors is found in the numbers whom the surveys have set to dcing something in the way of farm bookkeeping. 316 FARM MANAGEMENT Single Year vs. Continuous Records.—Out of the experiences in con- ducting farm management surveys two lines of investigation have developed: 1. An investigation which covers a study of farms for a single year. 2. Studies of the same farm carried over a period of successive years. Experience shows that each of these types of study has its value, depending upon the information desired and the type of farming under consideration. Surveys Are Based on Farmers’ Estimates.—Farm management surveys must be conducted with great care, and the results used with caution. Being a compilation of farmers’ estimates, the possibility of error is greater than in industrial cost accounting studies. To insure reasonable accuracy, the individual farm records must be strictly con- fined to comparable farms, they must be taken by interviewers skilled in conducting examinations, and they must be carefully computed accord- ing to the best method of analyzing data. The survey method results in a presentation of estimates, and as such must rest on as extensive and substantial a foundation as possible. Estimates may be made over a wide range of subjects. They may consist of a determination of the year’s sales, farm prices, and purchases, and from these more simple findings progress to estimates of actual productive man and horse labor, materials used in production, and to estimates of rates to cover machinery charges, pro rata of taxes, insurance and overhead items. Possible Objection to Method of Reporting Survey Data.—A possible objection may be registered in that farm managment surveys tend to reduce all investigations to terms of dollars and cents, ignoring, perhaps unfortunately, the personal element involved in farming operations. By the personal element is meant the general capacity of the operator, the tastes and wishes of the family, handicaps like ill health, wilfulness, dis- content, extravagance, penuriousness, and similar traits. Sample Forms Used in Farm Management Survey Work.—The scope of information obtainable, is, however, great. Examples of the kind of data obtained from farm management surveys can be gathered by a study of sample forms. 317 FA RM MANAGEMENT SURVEYS ‘ood ‘seoyg PPM "V “d's “A ¢ }a0NeW $208, Pgny=H ‘4urKep ‘eons, = ! ‘=T : i Woer 'ydeg=y ! 1! sny= H 4urep tounreg !omeg thd Cit) =a v ‘ ts ‘ : IV=d ‘8H =<0 'qogeq ‘Tepe ~*** efommy “see ~-s80q 4010 ~"gMO8 pool sence eave B.uOLVUAAO === Tears BAUOTONY'L I ganysed JE}OL rereneen= UO} E}OS UF aanysed ee eae ae ancenee* LNanaovn esocccevoscesrrr? Oi ved auviau03s 34 gunsinoiwov 4O LNGWLY) wa wuva 1 30 30! vasa 5 ‘eave B.CHOTNYT aaa renee we + qooqagond 1440 aivis aa.Linn sfoAING Q [elouvUlY UIE a Suryeypy Ul posmboy suui0q yue Iq jo ojdurex xXY—'T Wuo Se decthe yy 20TN10 Baueeq 00 ‘sajddy os ‘widdy 318 FARM MANAGEMENT RECEIPTS. ..| Cash rent for. | Rent of buildings .| Sirup and sugar -... .| Lumber, posta, wood, |: Grain, concentrates. pd grinding... VOY no pes shredding... Barrels, bags, crates __...|. Ynsurance._.. Taxes Fuel and oil for farm work Baling .__.. | Machine work hired....... ST TPOAD STG Soceesesesomtiioense: lore Spray material ..2....... Fertilizer, manure... Twine Veterinary .——.—...-». Seeds, plants, trees.—........ Breeding fees ...__..___... Repalrs—other buildings........... Horse shoeing... Repairs of machinery__.... Repair of house...........-.. CAPITAL. No. —— a = —- Orenator. VALUE oF Farm Burpmvos aw> Dernecarion Caanors. Other houses Other buildings.......... NOTES. oe Breed of cows.. .... Number pure-bred - Number in family on farm... Under 16 years.........-— Breed of bull used......-...-- Years used this breed. Number in family not on farm. -..-.-esseeseererwewenemen-nenempnneces” _. Number purebred . No. boys not on farm who are farmers. sore ——— pr No. girls not on farm who are farmers... = Amount of operator's mortgage-..-..--.-------.__ Interest rate.. ‘Rotation. Highest school attended by operator... Years in this schoo! = Years farm laborer. ‘Was he ever a farmer’... i .| Years tenant... ‘Years farm has been tenanted. Operator farmed in what other State?...... MACHINERY. VALUE AT BEGINNING OF FARM YEAR. Hay fork and stacker .-.. Manure spreader... Tread power ssesee-- Wood 808 «c00~0.--- Form 1.—(Continued). 319 FARM MANAGEMENT SURVEYS ‘V ‘a ‘S ‘0 Aq pasn ouo sIyy,- “serpnyg [e1oueulg Ue jo (I wui0 °6'a) syooyg play Worf suey] Sulsuepuoy sof yooyg ArvuruNg sO jo a[duexqy—z% Woy = JEUNPEW MEN weunteut ues a S| [poate 8 SuIeJp Ojip Sear] eUODUI 4Oqeq xopul Ayssanig XOPUl 9715 $20Ua} MON — =z HS ye \eydeo uo ysovoquy xopulS xapui dois sduipjing MaN eal teal ee] ewoour wey Jendes Buixsoy ‘Sdo12 Sjdiad01 JUDD Jaq IN3WdINOI ONY SLNSW3AONdWI (Specter «2 =a Saijddns pue pas ‘oseoi20g 5304 4J0M 40g sun “MH Palas 4 Asauiyoeyy pak | — eae] queuing jsesuadey vase doi SaSsOY YJOM ‘ON (ea Saat | Se ie Saijddns pue peo}; ‘oseeszuj Uew Jeg sun MW IFIOL Eases $0% = SBuipjing sayIO eaeaey Leese a snoaue)|22s1\) yous sun “MW $doi2 SUN “MW =a ys Sasnoy 1ayWIO a] S| @Seas9U! yeu) 4905 Joqe] anyea PIOL Wau) jo Jequiny Sar) a ps BuijaMq oe! tot Sd01 :S\dieooy 1 'S “7 paseyzand paay peay we} ani&A f SZDYVHD NOILVIO3H4d30 ONY 'S9078 40 3NIVA | RO | (RT (a RT a) RT POPN|2X@ 4I0IS H1OM » lee Aayynodg 9UIMS daays 4 959|/NW pue sesso}, SWAOL Pare SST OT aE ques ysep SS SS Se eT = Sea Au ia eer ea aunt ena Te ed a ESTE APSE Re GaN P| ayyeo joag eyes Asieq pesiy 440M aulyoeyy fre] 4eak JO pud ye 490}8 Jo ONjeA =] Bare] = a4 ee a a Bure Buiysesyy © SYOLDV4 ADNIIDISI3 $a}b1j}UG2U0D Ue) :peay 420)8 CAT] O1E}S0 [voy Buiyjiys 405 suoseay “aya ‘aBejis ‘Aeyy :paay Seca es ee ee fees ee es BTC seg 40}es9WNUA yeluajew Aeids AYVWWNS HOOLS-3AIN == aes Peay ee SBuipjing 40 yuoy opely S}UNO22y einuew "Jazi|pe4 a= SIVLOL = ae Fe] (a | 40} ques ysezy uuey S14) UD 4aUMO Siva, f saa4) yue\d ‘paas ees Pare | — |_|} 440m euIyreW ur #0 weve HA TBR ae ar 7 aa oe eee a ee fre oe = a suoqedT290 79H Jeege wa A souk aie ey REY SS ONT I ee ee) ca $1d!303Y SNO3NV1730SIN soyesado Aq papueye jooyss ysaydipy 2) 4804 jo Bujuuj¥eq a” enivAe suonednss0 49430 SiOue} GIP OYM S413 jo aquinyy Burjney 4/'W es STVLOL sUONedND20 4840 ‘SsaWsej ose OYM SAOQ jo JaquNN Buippesys wioz za =F wise} Und 0} YseD sieak 9] Jopuy wey uo Ajiwiey ul Joquiny, Buijs 1S ae | ee ses 5 Soijddns pue pooy SyjUOW jo aquinyy JOge| S,s0WIR} JO BeWNSZ Buipuisd poay Snieres jain sal $]00) pue Auouryoeyy ees Pea =e EEE BS SO}E}S Jayjo JEYM U! We} payesado 'Sa0Uaj 40 s1eday PJojpuey | Joye1adO SBUIpPjINng 494j0 40 4ieday ERTONTaEIEeaE SLONGOYd HOLS WOYS S1dI303y #1VLIldvo psojpuey 40} 240d; pa}Ueuay Used sey We} SueaA garejd siyy UD saWse} B 4aAD BY SEM Psojpur] yo voedn22Q Asausyrew jo sieday @inysed jej0] Uoijeyos Ui oInyseg @/4R)/!} Osnysed yuoueUEg wae O/qe ith j WOIEIOY aoge; Ajwey "239 ‘speos ‘aysem @/4e)/!3 JOU ounjsed 4ayIO Pasnysed spoop, SPOoMm Cia e}e! ySos9}U] ¢ ‘oBeBpow $s s0jeJad0 yo junowy 4oqe) paviy ‘pueog peyuas oeys pojues ysed doyesedo Aq poumO. woe wey goqe; pasiy eyxg psojpuey fq paumo say UONeIO} pesq und soquiny daays jo pasig | 4oge) pasiy sejynBay yoyseus Woy Say AydesBodo 4 Wits diysumoy paasq siy} pasn suea, PsN |jNg jo paaig [psojpuez =a aby ssauppy ‘O ‘d p40|pury p2iq esnd saquiny SMO2 4O poaig S3SN3dX3 LN3YYND oy ssauppy 'O ‘d 40yesedQ . a S3LON ALANSW39VNVW Wuvs 61 BuiuuiBoq seek wey AYVLEYOSS SHL AO 391550 Auneg ans "ON weg SYNLINDYOV JO LNAWLYVdSad 'S “N Malt write 320 FARM MANAGEMENT Died No. Total Purchases OPERATOR'S STOCK Se ee ee TOTALS kind Anim Heifers Calves Bulls Steers Horses Mules Colts Ewes Lambs Brood sows Other hogs Pigs Chickens Turkeys Ducks Bees Cows Oxen Landlord's Sales cl o » g = o oa ° = rs) re) Fe ” o f=) « 3 a oa z = ~ 7. = a s z a J g z 8 3 ‘June; G, July; H, Aug: ”n =| = rs ° F 2 ii E z Cows Heifers Calves Bulls Steers Oxen Horses Mules Colts Ewes Lambs Brood sows Other hogs Pigs Chickens Turkeys Ducks Bees TTT EE Total Yield TOTALS Crops FARM NO. Kind Corn for grain Corn for silage Other corn Potatoes Spring wheat Winter wheat Rye Oats Barley Buskwheat Straw Ha) Alfalfa Oat hay Oats and barley Oats and peas Field beans Cabbage Tobacco Hops Beets Seeds Apples, bearing Apples, not bearing Peaches Cherries Pears Strawberries Crops held for sale Form nea Continued). o21 FARM MANAGEMENT SURVEYS ; "soIpnig FBOUM IO¥ "WV “C “Ss ‘Nn Aq peasy euQ styy, “Uoruosnporg dog Ur do1pOVIGg PUL UOIYVzIUBZIQ WAV. UO BWV SBuMoo]joD 10} WoT platy jo sjduvxy—'e wo eet ie Ma el 6 ED annbpoee bos omaeobdodn Gano tach oooot *-y0RIg eddiara shaiennisqeronesete o: cuore enter eReaene yooys pue purg 9108 Jad aioe I3d sAep jo saps aN | sinoy sinoy rei goquinu : = Patuniae 166 pret | saloy soovid yensy as10 FT uel : jensQ * od MoaIO DNILSAAUV FT = __ [§T passyoind psay jo one, I6I pessqoind y00}s sal] JoonzeA — | © © ©SUIvIGg = =a Soin} Xt 109@)A\" | soueEE ES Oo U0 du) suttls tS ULD|LLO|10U0()) 5. enn OUL (OMG) | ES} U0Ule/CUin JO ONT eA EgOKe ———— aowyang [108 Jo uolyditosaq = :sajzONT | i Pee ee (sce boc (cell emi aD ici ) ET on IS oe ore 61 S3dre0d2 yseQ [Ree a oS Peale uli -B) SS ee Be I Oe eo Rg Me ae at Sinaloa naomi eee eA er anyea, Did inhiok Ge aH ee Joquinn, | SOATBO | Sera ap Posten asTed aster wend aster | smoo | sMoo aster | saszo 2038 8 s Arno ; | P28! SMO Ree som ue | SJojio Bees Bese Mo iGaoy S[eullue JO pu reat Sue tIEtO RI S3Ig 8 squre'yT a ee FH saareg | 12430 | Arreq | sz9D | 10490 | FIOM Werth Se fst 19440 WUV NO GUSIVY AGNV day WOOLY AAT g YStO SECUG I OOO rt Jn a fn Lie? one meee li ea Py iE mor crude TOT onjwa wae, % alBeyg IOF poquey *teee""-pIos ued Jog trees eeeees noUMO se cReyeioncnsianeleas pyars asBIOAB pe} BUIys | -07SBM PUB SPOO MA PRN Plats MoT Becwit suahe + -ganqstg vos sseess spark ysIy “oss 9 ss uoNBANMND ogo be Ter parE 27 Oke RE arivyug eae ie tS Bl OR Ah we ae gas SP og em ee Ds acer «eke so10y aioe red BoyM BoyM ane soloy ulop $}8O Aopleg Bis aes g ae 4 age sdoig sdOUD GIGIQ AO GIGIX ANV SaUuoy uol1v00'T SSOIPPV ‘O 'd 103819dQ dUySUMO * Ss wae 2 oie! = LUND) = eS a eS ee ee ores 078q BUIUIIV] JOYA, Ul VYOVIg pu UOTeZIURZIQ WIR] quomeseuRyy WIR. JO s04JO es Pease SS Se eno NO ee ea ee Se! ear ee eae ee ae oe se oe 21 FARM MANAGEMENT 322 MOlIeY MO[g (fF) “SUIMOLIVY IO Zurysip Jeze [[Iq (ge) *(panuyuog)—'g Wu. ‘TTMp pus ‘301349 JNoYIIM doio Mor Zurzyno J9zye ul [UC (Z) “sor ueeMjeq U10D Surpueys ur [IC (1) « OO naSxKh GODS 2ISROOGP EY haya] reese mary ([8} Joeuruing) (ur erqqnag) (ASIq) pos Io ureiz (48Sv]T) [[PWIs 104je Jeo A (MoTq) (¥)« (€)« (aye dodo MOL J9zje8 yeaa MA (T)* oslo] UBT peamb -o1 sABp MBIys | oInuvU | UMOP | sau} | SewT? | sau? | sou? | sow | sow | oquinu , zequinu | IMC | peaidg | peeadg PIS | Ad | TOU | mosey | ysIq qsvT MO[g | ‘sal0ya» aoroRid jens smoy| [830], | [@nsQ NIVUD) DNIMOG GNV agg aaag DNILLI eee eee es ese cess “9108 iod sinoy{ Se) Sena lal ale lslinvalta seas *A£Bp lod SpBoT sea areas Sasioy Jo Jaquinyy sD Soo ae Ret OOS Lived a oot oat pansy Junowy Sriittad wc.o OSeoeee pamney oounysicy fe qoyrvur qoyIeUr AleuBIs 04 S390N TROL 0} ArvuRLy 04 pariere euUTyoOBVUL ‘UTeID ONILAWUVIT ANV DONITOVA JoYyselyy, | Joursre yg e198 dod | o10% 190d Jeysnq sinoy | sanoy pana i SS aslo] uByy I esIRyO peystaany spay esioy JO Joquinyy OES IaYyseiy} pues JazsaaIey paulquioy Bb cuit bio na tibe ultaZ popwoy Yseiyy, DS aS Cie YyouyS Ul UIBIZ puNnog YseIyy, ede oaGcoOne Gene ue yooys wor ysery. sosloF, ue | At skp jo so10e zi seh Baca | =e jo eorzo8id jens~ Joule Aq speysng | jens PITA Jaquinn peystuiny MoaID ee ee ee QNIHSVUH YT, FARM MANAGEMENT SURVEYS 323 Horst Lasor CHARGES Item of cost Quantity per horse Price Expense per item Grane ee tad he ee Ib. per cwt. 12 ESN a6 dicted SO oan eee ae eae een lb. per cwt. IBasture eee tit otek eras Reine per mo. NTOEEStia tr ailetstete re cise tic hce harmony per cent WOpreciattONes Mo ns ess wlecdakeen ees per cent IDOE Satya a SS os ove en sccasie cencpenevcleeysie alate times each Total expenses..... EIOUTSEPer V.ear-NOLse! WOLDKsijeccues wx os ore soe 0 ccs.sre a sualeucteia’ ele Hours Cost persbOUT te ene ee ees ciols oko aes iterowion/ as oe dee Cents Man Lasor CHARGES Cash wages Board and perquisites Wage per hour Days | Hours Kind of labor - Number} em- per ployed day Day Month | Day | Month Regular month hands.......... | | lary eR tiaAnGSie ss elec. 4 os Mhinashingewnangss.cs..... ccc General day labor hired........ QUANTITY AND Price oF MATERIAL PER ACRE Quantity Per cent Item per acre Price charged Cost per to wheat acre UNG ALBIS) 6 nc lay cin Cet Dini CE ORCC CIE RCS Ca eR RCE Staplesmmantrenerrin or ia yo casi tie ckeaeeeeee INSURANCE Basis of charge Rate, Charge ‘ fi Kind of insurance per cent per acre Bushels per Dollars per acre acre CREDITS Quantity | Value per acre MSDE ER Weaetaistene sachs. sicns sn ap SM Ae tee Ale rane ae i a cla edas eM lb. per acre acres per A. U. Form 3.—(Continued). 324 FARM MANAGEMENT User oF IMPLEMENTS Cost to wheat | Number | Size Cost new Per Bent Amount Header sviceinscatete s, sntoleyseetreee Combine: vac: 2 pe ieeee Diskvharrowcwa.c sme. Sulleytplowerorote ee Gane plowimadseaue see Walking plows. «nace eee INTO Wer thts i mere epee eee leh lorvoliees S59 516.5 6 soto Roadkwaronean eee Low truck wagon........... Barges and racks........... 1D Fat DLAs su traibat eal ee el a aS ASCOT rei keer o afeter soln Staionens FL ATTOW Steele cen eee Sete eee aie VOM ER Be cartndei apse fa, aera ae PUTA Cabos. aus rave opener act oleae Sinallkeneinericc sci. oe ee Electrical generator......... WLS V:ABOTEs scutvoc scneonnenn poe ree ldthheoutneNelll ono oomeadoc Miscellaneous tools......... Per cent annual charge for interest, repairs, oils, de- preciation Annual charge to wheat Form 3.—(Continued). FARM MANAGEMENT SURVEYS 325 weiftectnn 4 Direct Lanon on Arte, Nn vercennreen BY Orerationa: D 8 DEPARTMENT-OP AGRICULTURE, , orrice oF THE SECRETARY, PAR MANAOEMENT, —— , Locathon emer Tillable ares, acres -.———--——~~ — Age —-——— etuent (DatE, -—————~ vey erivand and improvements (Per &Te, Sowing cover crop... Value of apple land, per apple land, per acre. bd jORSE LABOR, [PMORSEILABOR tValue of apple Prevailing rate of in Packing in Geld___ |. Hauling... chores .---—. Total for year, required for one man todo Yiold: No.1 bbla__.___| No, 2 bbla___-___|.. Per cent of crop stored _______.. Length of time stored —_______|. Per cent waate in storage. Price at harvest timo, per bbl.—__ Prico received for stored apples Amount of driera_—_.-__ Price received —I Amount of cider apples —_..____. Value of pasture... ‘Was orchard interplanted with crops’. Depth of plowing Crop on which manure is applied .. Description of soil Description of subsoil -..—. Surfsce—Hilly, rolling, level. Fertilizer analysis—N. — Distance from ehipping point .. Diswance trom consuming market Form 4.—Example of Enterprise Survey Blank Form. Field Sheets Used by U.S. D. A. in Determining Costs of Apple Production. 326 FARM MANAGEMENT List of Farm Management Surveys Farm management surveys are being conducted by many states and by the United States Department of Agriculture, working in cooperation and seperately. New publications are constantly appearing so that an exhaustive list is not possible. From the score or more surveys, the results of which have been published, the following selections will show the scope of the findings and the data in completed form for use in a given locality. The list is fairly indicative of what is now available. _ It is arranged in order of dates of publishing. 1. Federal Farm Surveys.—In 1909 the New Hampshire Agricultural College and the Office of Farm Management of the United States Depart- ment of Agriculture, then in the Bureau of Plant Industry, conducted a careful study of the equipment, expenses and incomes of 266 farms in the townships of Amherst, Hollis, Lyndeboro, and Milford, a group of four townships in the southern part of Hillsboro County, New Hampshire. The purpose of the survey was to determine the relative condition of the farms in the region, the prevailing types of farming, and their relative profitableness. The results were published by E. H. Thomson as Circular 75 of the United States Department of Agriculture, Bureau of Plant Industry, issued March 16, 1911. No one type of farming was found to predominate in the region, although fruit growing, poultry raising, and dairying are rather widely practised. 2. A survey to determine the profits that farmers receive in irrigated districts and to analyze the farm business as to the factors affecting incomes was conducted in the Utah Lake Valley of Utah. Records were taken covering the crop year of 1913 from 118 farms, small in area, and intensively farmed. Sugar beets and fruit’ are the most important crops in connection with general farming, dairying, and poultry produc- tion. The findings were published as U. 8. Department of Argiculture Bulletin 117, contribution from the Bureau of Plant Industry, E. H. Thomson and H. M. Dixon, joint authors, dated July 24, 1914. 3. A survey of three representative areas in Indiana, Illinois, and Iowa to determine profits and the factors controlling income was conducted in 1911. Records were obtained from about 700 farms in Clinton and Tipton Counties, Indiana; Cass and Menard Counties, Illinois; and Guthrie and Greene Counties, Iowa, where the agriculture largely consists of corn, oats, wheat, hay, and clover seed. The results were published as Bulletin 41 of the United States Department of Agriculture, con- tribution from the Bureau of Plant Industry, dated January 14, 1914, E. H. Thomson and H. M. Dixon, authors dated July 24, 1914. 4. A survey taken during 1911-12 in Chester County, Pennsylvania, had for its objects the working out of a method of studying regional farm management problems, the discovering of fundamental principles of FARM MANAGEMENT SURVEYS 327 farm management, and a trial application of these principles to a definite agricultural region. Records were taken from 643 farms in an old and prosperous agricultural region growing cereals, potatoes, and fruit, and producing dairy and poultry products. The findings were contributed as a Professional Paper from the Office of Farm Management, and were published as Bulletin 341 of the United States Department of Agriculture, Office of the Secretary, under date of January 17, 1916. W. J. Spillman, J. M. Dixon, and G. A. Billings are the joint authors. 5. A survey of the muck land farms of northern Indiana and southern Michigan was conducted in 1914-15 to study their organization, the most profitable practices, intensive and extensive methods of handling, and methods of utilizing unimproved lands of this type. Records were secured from 140 farms growing celery, onions, cabbage, potatoes, and peppermint as intensive crops, or else practicing extensive farming with corn, oats, wheat, with some cattle and hogs. The results were published October 10, 1916 by the United States Department of Agriculture as Farmer’s Bulletin 761 from the Office of Farm Management, Office of the Secretary, H. R. Smalley, author. 6. A survey of the cut-over timber lands of northern Wisconsin, Michigan, and Minnesota, covering 801 farms, was carried on in 1915 to determine the most profitable farm practices and factors essential to the development of the region. The type of farming was found to be not - definitely established, corn, hay, and oats being the predominating crops together with some dairying, hog raising, and highly specialized mixed farming. The results appeared as Bulletin 425, from the Office of Farm Management, Office of the Secretary, United States Department of Agriculture. Published October 24, 1916, J. C. McDowell and W. B. Walker, authors. 7. In 1913, 534 farms of Sumter County in central Georgia were surveyed to bring out the economic significance of such factors as tenure, size of farm, farm organization, crop yield, and cost of cotton production. The area is devoted approximately one-third to cotton, one-third to pasture and miscellaneous crops, one-third to uncleared timber. The results are given in a Professional Paper, Bulletin 492 of the United States Department of Agriculture, Office of Farm Manage- ment, Office of the Secretary, published February 10, 1917, H. M. Dixon and H. W. Hawthorne, authors. 8. Farming in the bluegrass region of Kentucky as represented by Mason, Scott, and Madison Counties constituted the basis of study of organization and management of 178 Kentucky farms. The area pro- duces principally live stock, tobacco, corn, wheat, and hemp. The study comprises the United States Department of Agriculture Bulletin 482, Office of the Secretary, Office of Farm Management, published Feb- ruary 19, 1917, J. H. Arnold and Frank Montgomery, authors. 328 FARM MANAGEMENT 9. A survey conducted in 1914 covering 104 farms in the Provo area of the Utah Lake Valley in Utah repeated a previous study in this section (see No. 2 listed above) to check the results of the first survey. The findings appeared as United States Department of Agriculture Bulletin 582, from the Office of Farm Management, Office of the Secre- tary, under date of January 7, 1918, L. G. Connor, author. 10. Factors of successful farming as practised near Monett, Missouri, were made the object of a survey of 274 farms during 1915 in the Ozark district in the southwestern part of the state. Very few stock or poultry farms were found, the chief crops being wheat, corn, oats, hay, and apples and small fruits. The study aims to analyze the farm businesses as collected and show the factors of successful farming. The findings are embodied in the United States Department of Agriculture Bulletin 633, Office of Farm Management, Office of the Secretary, W. J. Spillman, author, dated February 25, 1918. 11. The irrigated districts of the Lower Rio Grande in the State of Texas received attention in 1914-15, the status of farming being investigated on 59 farms. Truck, specialized crops as strawberries and sugar cane, staple crops as corn, alfalfa, sorghums, and stock beets with some dairying and hogs, prevail. The findings were published April 29, 1918 as Bulletin 665 of the United States Department of Agriculture, — ‘ Office of Farm Management, Office of the Secretary Rex E. Willard, author. 12. In 1914 a survey was conducted in Brooks County, Georgia, on 106 farms to ascertain the most satisfactory type of farming under normal conditions of such factors as crop yields, organization, labor conditions. Corn, peanuts, cotton, oats, potatoes and truck with some hog raising and cattle, are included in the farming practices of the com- munity. The data are available as United States Department of Agricul- ture Bulletin 648, Office of Farm Management, Office of the Secretary, published May 1, 1918, E. 8. Haskell, author. 13. In 1914 a combined farm management and cost determination survey was conducted on 112 farms of Williamstown, Belton, Broadway and Honeapath townships in Anderson County, South Carolina, to determine the degree of success in a community of raising cotton as the chief crop but also producing corn, oats and wheat, with very little live-stock. The findings appear as United States Department of Agricul- ture Bulletin 651, Office of Farm Management, Office of the Secretary, published May 8, 1918, A. G. Smith, author. 14. A survey of 627 irrigated farms in southern Arizona undertook to determine the factors of business management and farm practice making for financial success. The survey was probably conducted in 1916, although the date does not specifically appear in the publication. A large portion of the area surveyed—Yuma, Salt River Valley, and Gila FARM MANAGEMENT SURVEYS 329 Valley—is devoted to dairying and alfalfa, while the fattening of cattle, and the production of cotton, grain, fruit, poultry, and truck are also practised. The material collected was published under date of June 14, 1918, as United States Department of Agriculture Bulletin, 654, Office of Farm Management, Office of the Secretary, R. W. Clothier author. 15. A study of 120 farms of Ellis County, Texas was conducted in 1914 by the survey method, to gain data on farms almost entirely given over to the growing of cotton. The findings appeared as United States Department of Agriculture Bulletin 659, Office of Farm Management, Office of the Secretary, under date of June 17, 1918, with Rex E. Willard as author. 16. A study of 300 owner and 153 tenant farms was made in Lenawee County, Michigan, to determine successful farming methods and factors affecting profits in this portion of the Corn Belt Farming practices tend toward diversified farming on medium-sized farms. Hay and other field crops are the leading crops although there is an increasing tendency toward dairying and hog raising. The survey was probably made in 1911, the exact date not being given. The findings were published July 24, 1918, by the United States Department of Agriculture as Bulletin 694 from the Office of Farm Management, Office of the Secretary, H. M. Dixon and J. A. Drake, authors. 17. A survey of 212 farms in Marion and Polk Counties, Oregon, based upon the business year of 1912, presents some of the important factors influencing farm profits in this area on both the Valley silt and the Red Clay hill farms. Oats, wheat, dairy cattle, horses, poultry, and sheep are raised, but live stock tends to be a sideline to cash crop farming. The results, published July 27, 1918, by the United States Department of Agriculture, appeared as Bulletin 705, Office of Farm Management, Office of the Secretary, Byron Hunter and 8. O. Jayne, authors. 18. A 5-year survey in Palmer Township, Washington County, Ohio, was planned to ascertain the types and profits of farms in a long established community where land prices are low and shipping facilities poor; the effect of size and quality of farm business upon economic organi- zation; the most successful farm practices; the value of the single year farm survey; changes in practice over a 5-year period; and amount and effect of yearly variations of such factors as crop yields and expenses. Mixed farming prevailed on the 73 farms surveyed, with corn, wheat, hay, beef, cattle, sheep, and poultry predominating. A report covering the years 1912-1916 inclusive was published under date of September 26, 1918, by the United States Department of Agriculture Professional Paper 716, from the Office of Farm Management, Office of the Secretary, H. W. Hawthorne, author. 19. In 1915, 342 farms in southwestern Kentucky were studied to find out the factors making for successful farming. Prevailing types of 330 FARM MANAGEMENT farming were wheat, tobacco, and general live stock production. The report groups the farms into five types, and appeared as Professional Paper 713, of the United States Department of Agriculture dated October 9, 1918, being a contribution by J. H. Arnold of the Office of Farm Management, Office of the Secretary. 20. Records of 422 farms to be analyzed for information relative to farm organization, crop production, and profits, were collected for the farm year 1916 from an area in western Pennsylvania considered typical of western Pennsylvania, southwestern New York, eastern Ohio, and parts of West Virginia. General live stock and crop farming, giving way to dairying, comprised the type of business. The results appeared as Bulletin 853, Office of the Secretary, Office of Farm Management under date of July 20, 1920, and written by Earl D. Strait and H. M. Dixon. State Surveys 21. Records of 983 farms in the townships of Ithaca, Dryden, Danby, and Lansing in Tompkins County, Central New York were collected in 1908, to find out individual farm profits and the factors determining | profit. General crops, or general farming combined with livestock pre- vailed. The survey was conducted by the Department of Farm Manage- ment, Cornell University, Ithaca, New York, and the findings published March, 1911 as Bulletin 295, G. F. Warren and K. C. Livermore, authors. 22. The results of a survey in 1912 of 50 farms in the Gallatin Valley, Montana to determine factors of successful farming are available in Bulletin 97 of the Montana Agricultural College, Bozeman, Montana, published February, 1914, with E. L. Currier as author. 23. Six hundred sixty-nine farms in the townships of Jackson, Kingsville, Madison and Centerview, of Johnson County, Missouri, were made the basis of a study in 1912 to determine capital requirements, receipts and expenses, cropping systems, land tenure, and other business factors of farm organization. Wheat, corn, and pasture predominated, while live stock included hogs, beef, and dairy cattle. The findings with reference to land tenure are available as Bulletin 121 of the University of Missouri, put out December, 1914, O. R. Johnson and W. E. Foord, authors. 24. Records of 2,743 farms in various counties, as Tompkins, Livings- ton, and Jefferson in different parts of New York State were collected during a period extending over 8 years prior to 1914. General farming and dairying are practised almost exclusively. The findings appeared July, 1914 as Bulletin 349, Cornell University, Ithaca, New York, from the Department of Farm Management, G. F. Warren, author. 25. In 1912 a study of 668 farms in the western part of Johnson County, Missouri, was made to determine the relationship between size of farm, amount of capital, crop yields, productive labor and profits. FARM MANAGEMENT SURVEYS 331 Corn, wheat, and hay are the chief crops, while poultry, cattle and hogs are produced. ‘The findings were published as Bulletin 410, April, 1916, by the University of Missouri, O. R. Johnson and W. E. Foord, authors. 26. One-hundred eighty-six records were secured in the irrigated dis- tricts of the Gallatin Valley, Montana, for the fiscal year beginning April 1, 1913, to study the relationship between the different elements of farm business. Field crops, as peas, oats, wheat, barley, clover, hay, alfalfa hay, and timothy hay, were grown to a variable extent. The results of the survey were made available in Bulletin 111 of the University of Mon- tana published October, 1916, with E. L. Currier as author. 27. A survey to determine the controlling factors of efficient farm management was conducted in Platte Valley in 1911, Merrick County in 1912, Madison County in 1913, Richardson County in 1914, Nebraska. One hundred ninety-five farms raising wheat, corn, oats, hogs, cattle and poultry were studied. The results were published October 15, 1916, as Bulletin 157 of the University of Nebraska, H. C. Filley, author. 28. A survey in 1912 of Bridgewater, Wheeling, Walcott, and Cameron City Townships in Rice County, Southeastern Minnesota, covered 400 farms. The study was conducted to find out what profits the farmers were making, to determine factors influencing and limiting these profits, and to obtain data for concrete suggestions to the farmers of the region. The important crops of the district are wheat, oats, barley, flax and corn. Live stock raising is well developed, cattle and hogs predomi- nating. The findings were published as Bulletin 172 of the University of Minnesota, October, 1917, Andrew Boss, A. H. Benton, and W. L. Cavert, joint authors. 29. Records of 367 farm businesses were taken by the survey method during 1914 in seven irrigated areas of Utah where hay and forage were the leading crops with wheat, oats, barley, potatoes, sugar beets, following in the order given. Live stock includes beef, sheep, dairy cows, horses, swine, and poultry. The results were published September, 1917, as Bulletin 160 of the Utah Agricultural College, E. B. Brossar, author. 30. An investigation of 284 general farms and 75 dairy farms in Mon- mouth County, New Jersey, to determine the amount of farm profits and factors affecting them, was conducted during 1914. The principal crops of the region are corn, hay, rye, potatoes, with some wheat, fruit, and truck. The findings were published January 15, 1917 as Bulletin 312 of the New Jersey Agricultural College, Frank App, author. Farm Practice Surveys Farm practice surveys undertaken to study methods of farm practice in given localities and for given crops have been carried out by both the Federal Office of Farm Management and the Farm Management Depart- 332 FARM MANAGEMENT ments of State Universities. A brief list of typical surveys of this nature appear below. 31. Studies of Sugar Beet Farms.—A survey of three sugar beet districts—Provo in Utah County, Utah, Garland in Boxelder County, Utah, and Idaho Falls, Bonneville County, Idaho, was carried on in 1914 and 1915. The object of the study was two-fold—(a) to study farm practices, and (b) to determine total costs of production. One hundred seventy-three farms were studied, nearly all growing sugar beets, grain and potatoes. In some cases beets were grown on the same field for 18 years; in many cases beets were grown from 3 to 7 years without rotation. The findings appeared as Bulletin 693, July 16, 1918, of the United States Department of Agriculture, joint contribution from the Office of Farm Management and Bureau of Plant Industry, with L. A. Moorehouse of the Office of Farm Management and James W. Jones of the Bureau of Plant Industry as joint authors. 32. In 1914 and 1915a survey was made inthe Greeley, Fort Morgan, and Rocky Ford Districts of Colorado, for the purpose of finding out the factors controlling field practice and related costs. The area is mostly devoted to sugar beets; although other crops used in rotation are: alfalfa, cantaloupes, potatoes, beans, and grain. The data are based on 371 farm surveys, and were published December 14, 1918, as Bulletin 726 by the United States Department of Agriculture as a joint contribu- tion from the Office of Farm Management and the Bureau of Plant Indus- try, with L. A. Moorehouse, R. 8. Washburn, and T. A. Summers of the Office of Farm Management and 8. B. Nichols of the Office of Sugar Plant Investigations, Bureau of Plant Industry, as joint authors. 33. Three hundred twenty records were taken from farms in the vicinity of Caro, Alma, and Grand Rapids, Michigan and from north- western Ohio during the crop seasons of 1914 and 1915. The study was made to ascertain the field practices employed and to determine the relationship of these operations to the cost of growing the crop. Sugar beets are the chief crop, with clover, corn, and grain used in rotation. The findings were published as Bulletin 748, January 28, 1919, from the Office of Farm Management, Office of the Secretary and the Bureau of Plant Industry with R. 8. Washburn, L. A. Moorehouse, and T. H. Summers of the Office of Farm Management and C. O. Townsend of the Office of Sugar Plant Investigation of the Bureau of Plant Industry, as authors. 34. United States Department of Agriculture Bulletin 760, Office of the Secretary, contributed jointly by T. H. Sumners, L. A. Moorehouse, and R. 8S. Washburn of the Office of Farm Management and C. O. Townsend of the Bureau of Plant Industry, comprises the fourth in the federal sugar beet growing series. The publication reviews the findings of 165 farm records taken during 1915 and 1916 from four typical sugar beet FARM MANAGEMENT SURVEYS 330 areas of California in Los Angeles, Orange, Ventura, and Monterey Counties. The data show farm practice and the cost of producing the crop. Studies of Apple Orchards.—F ive Bulletins from the Federal Office of Farm Management, United States Department of Agriculture, present the farm practices in apple growing for selected districts of the United States. These are: 35. Bulletin 466, dated January 10, 1917, by G. H. Miller and S. M. Thomson, being a study, made in 1914, of the current cost factors involved in the maintenance and handling of orchards and the handling of the crop in Wenatchee Valley, Washington. 36. Bulletin 500, dated March 14, 1917, by the same authors, covers a similar detailed study, made in 1914-15, of 125 farms in the fruit regions of Mesa, Delta, and Montrose Counties in western Colorado. 37. Bulletin 518, dated March 17, 1917, by the same authors, covers a detailed study, made in 1915, of 54 farms in the Hood River Valley, Oregon. 38. Bulletin 614, dated April 20, 1918, by the same authors, covers a detailed study, made in 1915, of 120 repesentative bearing orchards in the Yakima Valley, Washington. 39. Bulletin 636, dated May 10, 1918, by the same authors, covers a detailed study, made in 1915, of 38 representative bearing orchards in the Payette Valley, Idaho. 40. The cost of producing apples in five counties in western New York for the period 1910-15, written by G. H. Miller, appeared as U.S. D. A. Bulletin 851 Office of the Secretary, Office of Farm Management, under date of July 30, 1920. Results are reported of 218 apple growers producing fruit in conjunction with field crops. The study treats of the relation of the orchard to other enterprises, of orchard practices, effect of practice upon yields, returns obtained, and cost of maintaining orchards. 41. Studies of Potato Farms.—A survey of 370 potato farms in Mon- mouth County, New Jersey, to determine the factors affecting profits was conducted in 1914 and published April 20, 1916 by the New Jersey Agricultural College as Bulletin 294, Frank App, author. 42. Studies of Poultry Farms.—Survey records of 150 poultry farms in Cumberland County and the northwestern part of Sussex County, New Jersey, were taken between November 1, 1915 and November 1, 1916, to determine the profits and the factors affecting the profits of poultry raisers. The results constitute an 88-page Bulletin 329 of the New Jersey Agricultural College, published March 15, 1918, with Frank App, Allen G. Waller and Harry R. Lewis as authors. 43. Studies of Dairy Farms.—A survey of 460 farms, almost exclusively devoted to dairying and the production of forage crops, was made in Sussex County; New Jersey, during 1914, to determine farm 334 FARM MANAGEMENT profits and the factors affecting them. The data and conclusions were published by the New Jersey Agricultural College, July 1, 1917 as Bul- letin 320, Frank App, author. 44. An investigation of the economic side of dairying as carried on in Shelby, Spencer, Oldham and Hardin Counties, on 162 farms within about 40 miles of Louisville, Kentucky, was made in 1916 and 1917. In addition to dairying and the production of farage crops, a few farms reported sheep, hogs, beef cattle, corn, wheat, tobacco and clover. The findings were published under date of July, 1918 as Bulletin 217 of the University of Kentucky, with W. D. Nicholls and J. B. Hutson, authors. 45. Studies of Cotton Cultivation.—Practice in the cultivation of cotton, as shown by data collected from 19 areas in Missouri, North Carolina, South Carolina, Georgia, Tennessee, Arkansas, Texas, Okla- homa, Florida, Louisiana, Mississippi and consisting of at least 25 records from each area, is presented in tabular form in U. 8. D. A. Professional Paper 511, joint contribution from the Bureau of Plant Industry and the Office of Farm Management, written by H. R. Cates and published under date of March 31, 1917. 46. Studies of cotton production costs based on estimates from 842 farms in ten cotton districts, 3 in Alabama, 3 in Georgia 2 in South Carolina and 2 in Texas, are reported in U. S. D. A. Bulletin 896, from the Office of Farm Management and Farm Economies, dated November 19, 1919. L. A. Moorhouse and M. R. Cooper, authors. PART II INTRODUCTION TO PART II Reference to the table of contents of this book will reveal its division into two parts. Part I deals with certain considerations to be taken up before one embarks upon actual farming as owner, tenant, or employee. It covers the scope and place of farm management, the selecting of farming as a business, the choice of farm, the organization of the work, the equipping of a farm business, capital requirements, profits of farming, testing proposed plans, and the farm magagement surveys as sources of information. This section—Part II—is given over to the activities of a going con- cern; v2z., farm bookkeeping and accounting, cost of production, farm labor, tenancy, marketing, farm law, and ending with a brief discussion of how one is to get started if he is obliged to rely, as many beginners must, upon his own initiative and resources. 335 As ee a ieee MStis WE NT AD i =a ¢ Va ¥ “A a. i ; BAPE. TAS A rea! ic met zt i ’ t } tnd P fox F i f - { ¥ i" hig jf) tbe y iy # . 4 e fiat " es a OUT ’ | is bape : | bag. oe a0 vi Scale | wi 4 b ABT *) Nanri pty 1003 oi si os $ P| 4 > F 4 rr eriee “4 Lee vy . ya. Boa ag, Ve 4 : : i path 4 ‘ ft) * ; h “eo ais a ( CHAPTER XVI FARM BOOKKEEPING Much has been written on farm bookkeeping, so much in fact that, for farm management uses, the bringing together of the excellent material from available but scattered sources is perhaps of more real value than to attempt to provide original matter. (For references see Nos. 79 to 87 inclusive in References Index, pages 647 to 655.) Definition of Farm Bookkeeping.—F arm bookkeeping is a system of records written to furnish a history of the business transactions of the farm, with special reference to its financial side. Farm bookkeeping is not a direct way of making money, but rather a means of showing where the money goes, of pointing out where profits are being made and where leaks occur. If a system of books does not show a profit, it does not necessarily follow that there is actually less money coming from the business, but it does show the need of reorganiz- ing the farm business for greater earning power. Do Farmers Keep Records?—Investigations show that fully 40 per ‘cent of all farmers keep records of some kind. Most of these are only records of receipts and expenses. In southern Arizona to the question, ‘‘Do you keep farm accounts?” put to 647 farmers, 179 answered “Yes,” and 181 that they kept a partial system of accounts. Other surveys report record keeping as follows: TABLE 134.—Exv?pnt oF Account KEEPING BY FARMERS Percentage keeping accounts Number | Bookkeep- Survey farms ing Partial No book Percent- visited accounts, Book accounts |age keeping receipts but some some accounts and records record expenses Ohio (1918) (general farms).............. 25 36 40 24 76 Pennsylvania (1917) (dairy farms)........ 419 8 15 77 23 Hlornda Cole truck warms)... ee cue 144 1s 30 55 45 Hlorida (LOL7 citrus: farms). .-<-s see 132 36 28 36 64 A report of the Farm Demonstration Section of the United States Department of Agriculture shows that due to the work of State represen- tatives of the Department 37,497 farmers kept accounts for the year ending June 30, 1918, as against 18,761 for the preceding year. As a 22 337 338 FARM MANAGEMENT result of their accounting 4,051 farmers readjusted their businesses to increase net income. Purpose of Farm Accounts.— steric eos Feed-and supplies an a\ ea aes 20 taco acne de Householdrequipment see eee er ca ee eee Anttomobile amore acca cht cocci st eee ie tee Otherttangiblepropertyae see etc: wom oe INGO WITNESS CHAU HO) HOW sm goudecumhosvodnces oor INotes*owinetoky OU see ase Hee ele Monivages owine, LOnyOUls eae Sheers Bondsjandstockiowneden ee eee eee Interest due you or accrued on notes, mortgages, BING JOOMGSE sy eee re ecu ss ati sieoker a eso Wes eae te aoe otal TESOUTCESs..ct sce ees: eens a tre eam ene mice Liabilities (6) AGHOUMtSLOWEU Dyn VOUsce cies eee acre nice eee INotestowed: by syouns salen. Bis Gents poaeninicce: cua WME S) ONO OH \OWlsodovodcoenvecowacededs Interest due or accrued and owed by you........ Motalvlabilitiessee ate cute ae ieee Rotalsnetiworth\(c)yasese4 oo ee ee eae. Increase or decrease in net worth(d) .............. (a) Includes all property owned by you and owing to you. (b) Includes all amounts which are owed by you to some one else. (c) Subtract total liabilities from total resources. (d) If total net worth at the end of the year is greater than at the beginning of the year the difference is an increase; if less, a decrease. Time Element in Keeping Accounts.—The time required in keeping accounts depends on the number of records carried and the size of the farm. A simple system of records for the ordinary family-size farm does not commonly require more than 10 or 15 minutes a day for making entries and a few hours at the end of the year for summarizing. Perhaps 2 or 3 hours or a half-day is needed at the time of starting the books. Cost accounting requires more time—probably at least double these estimates. From this the time element will increase with the magnitude and diversity of the farm business and the data expected, until a point is reached where the continual service of one or more bookkeepers is required. This is well shown by some of the large enterprises, as cor- porations farming large tracts to cattle, sugar beets, cotton, wheat, and to other crops and live stock. FARM BOOKKEEPING 345 Technical Training Unnecessary.—Technical bookkeeping training or knowledge is not necessary in keeping farm accounts. Methods of procedure are not especially difficult for the average man to master, and once the desired data are clearly mapped, its recording offers no unsur- mountable difficulties. Simplifying Accounts.—Some of the difficulties experienced by begin- ners in starting a set of farm books will be simplified if the following suggestions are accepted: 1. Treat Farm Business as a Complete Unit. Lar the business as entirely separate from the individual owning the business. That is, in ~ all relations between it and its owner the records should be handled exactly as if business and owner were two persons. The necessity of this - relation is fully recognized in the commercial world, and lack of com- prehension of it is one of the causes that prevent many farmers from fully understanding the principles of accounting. The merchant rarely takes goods from his store for his personal use without charging them to his own personal account, just as though they were sold to any other cus- tomer. He is usually fully aware that otherwise it would be impossible for him to know the actual state of his business affairs. On the other hand, the farmer only too often devotes the property of his business to a considerable extent to his own personal use without a thought as to the accounting consequences, and as a result may get a false idea of the results of his farming operations when he balances his accounts. On the farm, where the personal affairs of the owner and his household, and the farm affairs proper, are interwoven, this- point of view is admit- tedly difficult to acquire, but it is none the less necessary to attain. In order to carry out this idea it is a good plan to consider the general funds received for farm products as belonging to the farm, and for the owner to maintain a separate purse for his personal requirements, refilling it from time to time from the farm funds, and charging his personal account on the farm books with the amounts so used. This idea may be carried a step further by establishing a separate purse for the household expenses, allowing the housekeeper a certain amount weekly or monthly on which to run the house. Such practices give a man a good perspective of the relations existing between the finances of the farm, the household, and himself, and are more generally satisfactory to all concerned than the common practice of having a single purse for all these purposes. *! 2. Application of Double-entry Principle-——Double-entry is based on the fact that every business transaction has, for each party involved, two distinct sides. One value is acquired, another is surrendered. For instance, a person selling a horse acquires cash value and surrenders horse value. If the horse is sold on credit to John Smith, account value (the fact that John Smith owes this value) is acquired instead 346 FARM MANAGEMENT of cash value. When he pays for the horse, cash value is acquired and account value (he no longer owes anything) is surrendered. If the records do not take account of both sides of each transaction they will not show the facts. Violations of this principle are common. A good but too common example is that of carrying the value of manure as a credit to the cattle account and not charging this same value to the crop accounts. No matter what the transaction, the principle holds good and should never be violated. . In the case of cash transactions where a cash book is used, the double- entry principle is automatically followed. Entering the money received and giving the description of what was sold for it, charges the cash account with the value on the one hand, while the crediting of the proper account with the value of the thing sold completes the ‘‘double-entry.” Rules for Determining Charges and Credits.—As a usual thing it will not be found difficult to determine for each transaction which account to charge and which to credit. The general rule may be briefly stated thus: Charge that account which acquires the value. Credit that account which surrenders the value. A more difficult problem comes up in determining when to charge an expenditure of cash to expense and when to investment (purchase) accounts. Also it is sometimes hard to tell when to credit a receipt to an income and when to an investment account. The rules in his regard are almost as simple as the foregoing, and may be stated briefly as follows: 1. Charge to expense accounts all those things which will be consumed as soon as used. Such as seed, twine, feeds, wages, etc., parts for machinery, building repairs. 2. Charge to investment accounts those things which will be used over and over again in the course of the farm business or which are bought for resale in the regular course of the business, such as work stock, cows for the dairy herd, breeding animals, machines, drain tile, fencing, etc., and animals bought for fattening and resale. 3. Credit to investment accounts receipts from sales of articles which have formed part of the farm equipment or permanent plant, such as old machinery and machinery junk, old lumber, work stock, animals from the permanent herds, ete. 4. Credit to income accounts all receipts for products of the farm or for things incidental to production, such as milk, eggs, crops raised and sold, market live stock, etc., and receipts for labor and machine work done by farm labor. 5. Credit to expense accounts all receipts from expense rebates and for things previously charged to expense accounts, such as, feed bags; surplus purchased feed, seed, and twine; spare machine parts sold; etc. While the foregoing rules will doubtless assist in analyzing transactions to determine the proper charges and credits, transactions will sometimes occur that seem to fall within what may be called the “twilight zone”’ between the two rules. In such cases good judgment alone must be relied on, as no set of rules will cover all cases. FARM BOOKKEEPING 347 3. Use of “Debit’’ and “Credit.’’—The term debit refers to receipts or incomes and means that in keeping accounts the account receiving is to be debited—~.e., it is debtor for the sum received. For example if A pays $25 to B, B is debtor to A for this sum and A is B’s creditor for it. Thus credit A (cash paid out) and debit B (as cash received). In the same manner if you are keeping an account for the dairy you will debit it with money received from milk (receipts) and credit it with money spent for concentrates or labor (payments). Two columns are used to show the transactions thus: TABLE 137.—ENTERING Depits AND CREDITS Date | Item ae Date Item Se | (receipts) (payments) May 31 | Monthly sale of milk....| 90.00 May 31) Concentrates 27.00 June 30 | Monthly sale of milk....} 85.00 Sale of 3 calves......... 18.00 | OR Date | Item Dr. (receipts) Cr. (payments) May 31 | Monthly sale of milkk......... | 90.00 @oncentiratestes: ere eidln: we A ee: 27.00 June 30 Monthly sale of milk......... 85.00 Salevoteocalvesaanyaceiaan ane 18.00 As a matter of form debits are entered on the left-hand column or page—usually marked with abbreviation ‘‘ Dr.” and credit on right-hand column or page, abbreviated as “Cr.” Interpretation and Use of Results.—The mere keeping of accounts does not have any influence on profits. Farm accounts are only a mirror to reflect existing conditions. Picturing a situation, they draw attention to the need or lack of need of a corrective. Farm accounting is not in itself a means of increasing profits, nor a direct producer of wealth. Its value lies in pointing the way to better or different practices. Farmers who find, on keeping detailed records for the first time, that they are not making as much money as they thought they were, sometimes blame the books for the loss, instead of taking home the lesson that the records teach. In making deductions from cost records, hasty conclusions should be avoided. Sometimes a positive decrease in a year’s profits will ensue if an enterprise be dropped because, taken alone, it has failed to pay. Cows may not be showing a high net profit, yet if they are sold, there may be no other profitable way of using roughage, and hence a loss in 348 FARM MANAGEMENT the crop producing it. Labor devoted night and morning to milking and feeding cows, and charged to them, might be entirely wasted if the cows were sold with no available substitute use for such labor. Any changes if made, should be brought about gradually and the indicated effects noted in their relation to all other farm activities. Discussion of Records Definition of Inventory.—The term ‘‘farm inventory” is used to designate lists taken at stated intervals, of property, with values affixed, including supplies and produce on hand, together with a statement of the amount of cash on hand and money owing to or owed by the farmer. Value of Inventory.—Such lists or ‘inventories’? are conceded to be the most important of all farm records. They constitute the foundation for all financial studies. Use of an Inventory.—The uses of an inventory are important and varied. Taken alone it will show the farmer exactly what he is worth and will be a guarantee of solvency and an aid in securing credits and loans in times of need. Comparisons made of inventories taken a year apart will show the rate of progress or retrogression during the year, and definitely measure the degree of change. Taken in conjunction with a cash account for the year the inventory shows how much has been made by farming and to what extent this has been offset by household and per- sonal expenses. The inventory, either alone or with cash accounts, will not, however, show what crops or what animals are responsible for profits or losses. Furthermore, the inventory taken alone shows only the per- sonal gain or loss. It does not differentiate between the farmer’s stand- ing and the farm standing. Increase in personal expenses will reduce the profit showing; conversely, frugality in personal expenses may show undue farm profits. The inventory tends both to check undue expenditure and to allay pessimism. If extra cash on hand tempts to free spending, the inventory may hoist the danger signal and show that the surplus money comes from selling short onsome class of live stock or other farm property. On the other hand, money may be less plentiful than usual and so induce a feeling of discouragement which is not warranted if the inventory shows a healthy increase in crops and stock on hand or a justifiable increase in equipment. Taking an Inventory.—The mechanics of inventory taking are simple. The actual taking requires but a few hours time for the usual family-size farm. For convenience the inventory is ordinarily divided into groups to show: 1. Real estate. 2. Live stock. 3. Machinery and tools. FARM BOOKKEEPING 349 Se he aS fans ae te * Lied | see Lit an ae ‘ lee Se aaa eel Be eal Sara ea Sal | o in St coat SI a se | = Fia. 69. Example of Inventory on Three-column Journal Ruling. Taken one Year Apart, 350 FARM MANAGEMENT 4. Feed, produce, and supplies. 5. Cash. 6. Bills receivable. 7. Bills payable. Real Estate-—Under real estate are placed the land and the buildings. Each building is listed and valued separately. The land together with its permanent improvements—drainage and irrigation ditches, bridges, roads, fences—is valued on an acreage basis. Itis usually desirable to distinguish between different sorts of land, e.g., tilled fields, pasture, wood lots. Live stock covers horses, cattle, sheep, hogs, poultry, ete., listed by groups and itemized so far as practicable. Horses and dairy cows are listed by name or number and age; other classes are separated into a few outstanding groups for easy valuing. Machinery, implements, wagons, and tools usually contain the largest number of items, as farm equipment tends to be varied and manifold. In taking the inventory of these items it is important not to overlook any items and to exercise care in placing values. If it is carefully taken and each item listed separately, a machinery and small-tool inventory on a farm will fill several pages. If such detail is not desired, the minor tools of the value of less than $1 each may be grouped into a class together and a lump valuation given, but such a course is not advisable. It is surprising what a large number of these small tools there are on a farm and, furthermore, what a number are mis- placed during the year. A carefully itemized inventory once a year is a help in locating the minor tools, and inventory day is a convenient time to callin all loaned tools—they have a habit of changing owners if they remain too long away from home. All farmers know how easy it is to lose a hammer or an ax, but an old wagon never disappears. It is time well spent to go through the buildings each year and make a list of the machines and tools, using the best judgment possible in placing values on different articles. Feed and supplies include all feed purchased or produced, all farm products reserved for feed or for sale, all seed, and all supplies such as oil, sacks, binding twine, fruit boxes, lumber, cement, etc. Weight or careful measurement data should be used. It is sometimes difficult to estimate closely the amount of feed and supplies of various kinds on hand and to determine the proper value for same. Yet this is important in that much of the income of the farm may be in the form of grain or rough- age held for feed. When the total of these items is more at the end of the year than at the beginning it represents a gain and is counted as a receipt; when less at the end of the year, an expense. Care must be used in listing the items to include all farm supplies, such as binding twine, fertilizers, machine oil, lumber, etc. FARM BOOKKEEPING 351 Cash to Run the Business.—A certain amount of money is necessary for carrying on the farm business. This amount will vary widely on different farms, according to whether the farm receipts are distributed throughout the year or received at one time. It should represent the average amount of money that the farmer has on hand at all times during the year for the purpose of paying current farm expenses. Money. on hand and in bank should be listed separately. This group should be accurate in every detail. Bills receivable carries the value of all bills due the farm from others. The face value should be used until the account is settled or proven worthless. Bills payable contains the value of all bills owed by the farm to others, including store bills, loans, mortgages, etc. The first six divisions constitute the total value of the farm property, while the deducting of division 7 will result in a figure giving the net worth of the farmer. Household Goods, EKtc.—In the farm inventory no mention is made of the household furnishings or personal effects, as only the farm and its accessories are to be considered. However, the dwelling is included in the value of the farm, as it is a part of the real estate and would be included if the place were sold. The time of taking will vary in different communities. In the north- ern and eastern States perhaps the best date is March 1 or April 1. In the corn belt and central States, March 1 is favored. In the Western States November 1 is usually selected. In the South January 1, or Feb- ruary 1 is satisfactory. The most satisfactory time is the season that best combines slackness of work demands and small amount of stuff on hand to be listed. Form for Inventory-taking.—No particular form is needed in taking an inventory. A blank book, blank sheets of paper, or the so-called stationer’s ordinary 3-column journal ruling will do. Provision is needed for (1) a wide space in which to give a description the various items, and (2) additional columns to cover the number, rate, and total value. . In the illustratixn prepared for the text, still another column could well be added, to carry a statement of the original cost of purchased items. This helps in setting valuation and depreciation rates. The inventory used for closing the accounts of a given year also serves as a starting point for the next succeeding year, so that the work once done serves two purposes. Determining Inventory Values.—In fixing values for the inventory actual market values are assigned to be based on the condition of the various items and an estimate of market demands. This work calls for considerable judgment, especially in valuing the real estate. °? 352 FARM MANAGEMENT TaBLE 138.—SAmpLE FARM INVENTORY 8! Divisions and items of property Real estate: Land and improvements, acres.... Live stock: Cows, dry and in milk Heifers Calves Steers Total cattle Horses: im all Py Als OLG aime weerate eirestetei = Jack, 14 years old Jen, 8 years old Jess, 20 years old Total horses Swine: IBTOOGHROWS ene cities eseaeaets Boar Poultry Total live stock Machinery and tools: Plows, walking, 12-in Plo ws,sulky, 16-in Dise harrow, double, 8-ft . (All items should be listed, although not shown here) Farm produce Barley, bushels @axrsiibushelsin). ieee cieisieles oe Gorn, ear. bushels... 52600 saseok Buckwheat, bushels............. Hay, tons Total farm produce............ Purchased feeds and supplies: Bran, pounds Shorts) pOungs > ase cater ioe Tame: CONS. i210 ee es reel RenCekpOstsnscio= cite c aerate ae Grains Dags hee btickieast ob esate Total feed and supplies........ Notes and accounts: Harry Smith note for cow George Jones, for corn Jona Williams, for corn Heury Robinson for work........ Total notes and accounts Cash on hand and .in bank Total value of ‘‘assets”’ owned) Notes and accounts owing: Farm mortgage Samuel Grey for hogs (property Total liabilities (amounts owed) Summary: Total assets Movaleltabtiniess servi cena eaake Balance or ‘‘net worth’’ Increase $155.35 for the year..... .| April 1, 1918 April 1, 1919 Quan- | Value per A Quan- | Value per 3 cy Gt Valuation tity ag Valuation 120 |$ 80.00 ; 9,600.00} 120 |$ 80.00 |$ 9,600.00 1 | 125.00 125.00} 1 100. 00 100. 00 1 40. 00 40.00) 2 60. 00 120. 00 2 30. 00 60.00) 4 25.00 100. 00 1 | 115.00 115.00 1 SE: 340. 00 Pench Wee 320. 00 eon eye 200, 00s 2 eee eae 175.00 anal ee 9 175 OO eel eee 160. 00 Bae atte 205: OO ects sal ents ae 225.00 x eae: S500 ares ewe | oes Died Sat Ske ae 635300 ene malar 560. 00 1 75.00 75.00] 7 60. 00 420. 00 SANE oe EPS oe ill ED Aes 1 45. 00 45. 00 3 20. 00 60.00) 24 6. 00 144.00 betta ie Ap 135 200 ee olsen eee 609. 00 50 | 1.50 75.00] 62 2.00 124.00 A eh Wee ae T1852 00lb yonace oe ee 1,498. 25 2 10. 00 20.00! 2 8.00 16.00 2 75. 00 150.00) 1 65. 00 65. 00 1 20. 00 20.00) 1 17.00 17.00 1 688050". c ule ieeeeor 1,498. 25 32 2.00 64.00) 124 1.50 186. 00 284 1.00 284.00] 302 0.80 241.00 30 1.00 30.00) 50 0.75 37.50 17 1.00 17.00] 2014 1.50 30. 50 iy | 28500 253.00! 15 20. 00 300. 00 | G48 "00|: ates yal eeeree. ate 795.60 100 | 0.033% 3.50) 250 0.03146 8.75 50 0.0334 1.88 se Ee ici Rep iva eS Boat 2 5 6. 00 30. 00 ET Am ay aad Roe ea oe 50 0.35 17. 50 20 0.10 2.20] 12 0.10 1. 20 bin cet BS. wake Alltec 57.45 ea eed, & 100. 00 crf Matt Be 42.00 MRS ae eat are Nn LG hr conker 63. 00 aE eeem Mar INR eS SAN MR abs oke il sabe SIs 5. 00 ATES lee TATOO |e ts ek Ve 68.00 As Anes D5EL SHINee. oll crocctmouae 195, 49 Pek ee 13 A7QLAS! oe. ection Mensa eae I ere 440 00N00l, cae. sal eee eee 4,000. 00 TAs SAN S| Ray Oe eae | eee nw If St TY A. 200. 00 pape tee 4,000: OOM ns eee eee 4, 200. 00 en st ae 1S a 72543 (Re Ae ae 3,827.79 eee 4,000.00|*.. 20. |... oc coss | pee ee epee 9,472 ao oe) ol aateeeeee 9, 627.79 Valuing Lands for Inventory Purposes.—In valuing land for inventory purposes, strict adherence to whatever principle is adopted should be continued so as to eliminate all fluctuations due to variations in method FARM BOOKKEEPING 353 used. The three objects of valuing physical property for inventory purposes are, generally speaking, threefold: (1) to establish a basis for determining financial worth at recurrent periods, thus reflecting increases or decreases in net worth; (2) to ascertain the distribution of capital invested; that is, the amount of money tied up in each class of property; (3) to serve as a basis in farm cost accounts for charging depreciation and interest on investment. Bases of Land Valuing.—In the valuation of land there are at least three bases that may be considered: (1) cost; (2) sale or market value; (3) capitalized rent. Cost Value of Lands.—The difficulty with the cost basis in appraising farm lands is that it fails to fulfill completely any one of the three objects of valuation as hereinbefore specified. This is partly because of the personal element present in farm accounting, so that if the land value be based on cost it will certainly not reflect the farmer’s present net worth. In many eases the land, when obtained, cost so little that to use the cost figure, under present day conditions, would not be in line with actual conditions. Again, many farms have been inherited, thus costing their present owners nothing. For these reasons, generally speaking, the cost basis is not acceptable in land valuations for farm inventory -purposes. Where the land has recently been purchased, however, cost is the best appraisal basis. Market Value of Lands.—The sale or market-value basis will doubtless prove the most practical in the majority of cases, but certain precautions are necessary in applying it. If this method is adopted the land should be appraised as nearly as possible at a figure representative of the current price in the neighborhood of the same kind and quality of land. By current price is not meant a forced sale price, nor yet a fancy suburban lot valuation, but such a price as the more recent sales to farmers have shown to be the real market value of land in the locality. Almost every farm will include areas of different value per acre. These should be separately priced in accordance with their values, and, to facilitate future appraisals, each field or parcel of land may be designated by a letter or number for purposes of identification. The number of acres in each kind of land, multiplied by its appraised value per acre, will give, when footed up, the total appraised value of the land. It is sometimes rather difficult to judge of the actual market value of farm land. Especially is this true in regions where there is great activity in the land market, and also in those sections of the country where there is little or no buying and selling of farm lands. In the former case the element of speculation and in the latter the scarcity of sales pre- vent the taking of sales prices as a guide. Rent Value of Lands.—The third basis, capitalized rent, is probably the best index of the intrinsic value of land. Where this method can be 23 354 FARM MANAGEMENT applied it is probably the most accurate one that can be used from an economic standpoint. Its main difficulty from the standpoint of farm inventorying is its application where the land is being farmed by its owner. ‘The earnings are produced by the entire farm property, land, buildings, stock, equipment, together with the labor employed, and the difficulty lies in allocating to each of these factors of production its true share of the earnings. Another practical difficulty lies in the fact that crops are not uniformly productive, neither are seasons, and the net rent would be more variable and inconstant, both up and down, than the market value basis, which usually follows a general trend, either upwards or downwards. Thus while it is undoubtedly true that the net rent over a period of years is an excellent if not the best index of its actual value, there are practical difficulties of application that render its use for farm inventory purpose unavailable in the majority of cases. Valuing Lands of Varying Values Separately—In appraising the farm land, especially if cost accounts are to be carried, it is desirable that each kind of land (as crop land, permanent pasture, woodland, etc.) be valued as nearly as possible at its relative value as compared with the other kinds. In some cases it has been found expedient to go still further and assign to each separate piece of land on the farm its own value per acre. The value per acre of each kind of land multiplied by its area will thus give the total land value as appraised by this method. This method is a good one to follow, for on practically all farms there are found areas of different value per acre. ‘Thus some tillable land may be high in fertility and easily worked, being for this reason worth con- siderably more per acre than other tillable land of lower fertility or less desirable physical characteristics. Again, many farms include areas unfit for tillage by reason of swampy, rocky, or very hilly topography. Woodland and brushy areas are found in nearly all agricultural regions. In some cases the woodland is worth more, in others less, than the best tillable land, depending on the section of the country and the quality of the timber. To appraise all these at a uniform rate per acre would not be in accordance with the facts, and it is the facts that are desired when making an inventory. Valuing Orchards and Semi-permanent Plantings.—The _ appraisal of orchards and similar semi-permanent crops, such as asparagus beds, berry plantations, etc., is best made as one with the land they occupy. They are, strictly speaking, a part of the makeup of the land value, for, if the land be sold, they are legally a part of the sale and go with the land. In appraising land carrying such crops the value should not be over- estimated on the basis of expected returns, however certain it may appear they will be. Conservative judgment should be used. The common basis for valuing land may be employed or, if the costs of bringing the FARM BOOKKEEPING 355 crop to bearing age are known, they may be added to the value of the bare land for the period which must elapse from time of planting until self sustaining age is reached. The full value should be maintained during the prime productive life, and then, as productivity wanes, the value should be gradually decreased until, when the fruitfulness of the crop ceases, it is again reduced to the value of the bare land. Valuing Implements, Machinery, and Tools.—Some difficulty is occasionally experienced in placing a proper value on machinery and tools. The usual tendency is to place these values too low. Farmers generally consider a machine worth what it would bring at a public auction. There are two reasons why machines, on the average, go for less than they are worth when sold at public sale. First, an auction is a forced sale. Usually there are many articles that are not needed by any of the buyers, yet they are sold, but obviously at a sacrifice. This, of course, has a tendency to cause all articles to bring a little less than they are worth. Second, a person in buying at a public auction always assumes the risk that things are not exactly as represented, or that the whole truth is not always told. This risk has to be paid for and the result is a lower price. Probably the best way to place the value on a machine is to estimate as carefully as possible the number of years of life remaining; then by considering the age and cost of the machine, a fairly correct value can be assigned. Valuing Farm Animals.—In placing values on animals, the farm value should be recorded rather than the market value. The farm value is the market value less costs of hauling or driving to market and selling. These costs will vary with the distance to market, the size of the load,’ the character of the road, and the selling method. Valuing Field Crops.—In the case also of grain, hay, and similar field crops, the value assigned should be the farm value. With wheat, for instance, where the haul is not excessive and the roads fairly good, the cost of hauling may run from 4 to 6 ¢ per bushel. Under such conditions when inventorying for this particular farm the value should be placed at from 4 to 6¢ below the market price. Effects of Appreciation and Depreciation upon Values.—In fixing values, the judgment of one taking an inventory will be helped out if he recalls that the older stock, or machinery, or buildings becomes, the less they are worth. Depreciation is constantly occurring. Appreciation of Land.—It often happens that the increase in land values from year to year will more than offset the depreciation in buildings and other improvements. If this increase in land values is at a moderate rate it may be safe to assume that there has been no net loss on real estate through depreciation for that particular year. Furthermore, on well- managed farms the amount spent for repairs and for the maintenance of the buildings and fences is sufficient to keep them in nearly as good condition as they were at the beginning of the year. In other words, 356 FARM MANAGEMENT as soon as one stops repairing or keeping up buildings and fences the rate of depreciation is greatly accelerated. In the case of tile drains, which are a part of the farm, the depreciation largely depends upon the quality of the tile and the care used in laying them and in keeping the outlets open. On farms in regions where the land values are not advanc- ing, if there is a wood lot the annual increase in the growth of timber may offset any loss through depreciation. Depreciation of Machinery.—A machine depreciates in market value rapidly the first year used, or even the first few months used. That is, a mowing machine may sell new for $85, but let it be used a month, thereby making it second hand, it may be difficult to obtain $50 for it. This is even more marked with other kinds of tools. The farmer buying new equipment during the year will find the market value of that equip- ment at the end of the year much less than the original cost. For the second and third year’s use the market value of the machine may not appreciably decrease. In other words, a mower that has been in use three years will sell for almost as much as one that has been in use three months. The rate of depreciation on machinery has been variously estimated at from 6 to 10 per cent. This rate, however, is affected by a large number of factors. Some farmers, who take care of their machin- ery, will make an implement last twice as long as others; on some farms the rate of depreciation must necessarily be high. Depreciation of Dairy Cows Pennsylvania Studies of Dairy Cows.—Studies in Pennsylvania’ provide data to show the rate of depreciation of dairy cows and work stock. TasLE 139.—DeEpRECIATION OF Darry Cows (STUDIED ON 378 FARMS OPERATED BY OwneERS, CHESTER County, PENNSYLVANIA) | T / Number | tay | Total value | per herd | Birstuinventory™ sof Soci sta sts ee cre tant caterer dire 4,196 $56.10 $235,400.00 Cowswpurchased’, $i my. tec deans evens Cictesateetet Mena 589 | 63.84 37,605.00 Cows Paisedics. Seghyh ec PMI EE eNO ere eee 345 63.84 | 22,025.00 Portas wh... ha erate ener ne Nets | 295 ,030.00 Secondinventory: S2..4 Ake: see eee ote | 4,164 57.01 | 237,430.00 Cows’ sold and'slauchteredi uses olan ) 895 37.36 | 33,437.00 Total, sy sktt es RO et) ie eee es | 270, 867.00 Ditherence; 8. Sevseic tdees eee he A eR Eee chats 24,163.00 Increase at end of year in value.................. 0.91 3,789.00 Notalilogs: #4. oie. Re ee ~ chee cae See eee eee 27,952.00 ANerace IMmVestime©nt. /: creas -meke otra cereie se oeraeaee ane 236,415.00 Rate of depreciation per cent.............2...--- 11.82 ! FARM BOOKKEEPING 357 The results of the calculation are surprisingly large, and the figures for different regions vary widely. Thus for this area the average annual loss on dairy cows from depreciation in value is 11.82 per cent of the aver- -age of the inventory values for the beginning and the end of the year. Michigan Studies of Depreciation of Dairy Cows.—The following table gives a similar calculation for a survey in an important dairy center in southern Michigan (Lenawee County), in which the corresponding rate is only 4.07 per cent. TaBLEe 140.—DeEPRECIATION OF Datry Cows. (StTupIED ON 300 Farms, LENAWEE County, Micuiean)!9 Value Number, _ per Total value head RUM MINMCINLONY ic © 20) > eat esis 35 2 5.4 4A a Ret eine! eae 2,291 | $53.23 ‘$121 ,942.00 Sowemutcnased: tele Or eet ee: 184 | 48.48 8,921.00 MOroTN AS 1 LAS 210 he? ee As Oe Lo ARE SG be oe 236 | 48.48 11,441.00 ELL pre ere tosh 0a) sicko avs, Se Mecpshehe eat al a 142 ,304.00 Se uta Tord Lalla gles C0) cg ag so 2,215 | 51.90 | 114,967.00 Cows sold and ‘slaughtered? {i [2212 2 eS 466 42.00 19,572.00 LUCA yt i 4 a A Cb ne ee 134,539.00 Loss (including decrease in value at end of year)... 7,765.00 Decrease in value at end of year................. 1.338 2,946.00 MOAR OSSs e's xshs, Ste OAS oer tees 3 Picyoee onset 4,819.00 AVCNARE: IDV EStIMENG 5. 5...<08' 5 /5.5,ca olele sa ayer soys «sieve «208 118 ,454.00 Rate of depreciation per cent...................: 4.07 Appreciation and Depreciation of Work Horses. Appreciation and Depreciation of Work Horses—Illinois, Ohio and New York.—The average TABLE 141.—APPRECIATION AND DEPRECIATION OF Horses—ILLINOIs, OHIO, New York Percentage of horses that showed Num- Num- | Num- Num- State and number of horses No of colts colts colts SDDEe appre- | deaths Sones) ae bought | sold fed clation,|} . .. Gee elation, is per cent Minors) (54 horses): & 2. se 6 «ee US ions de 2 3} 21 21 2 ane 43 Ohio (72 horses)........ , Meniec eno Sess OD ae 9 17 2 1 7 New York (90 horses).......... 4.95 | 95.05 6 6 3 1 2 18 The three states (316 horses)... . 84.40 9 36 41 5 3 68 358 FARM MANAGEMENT net depreciation, based on 316 horses in Illinois, Ohio, and New York, was found to be $4.50 per horse.!??. Of this amount $2.70 per horse was due to the death of nine horses, valued at $855. Depreciation varied from $11.60 per horse in New York to an appreciation of $2.10 per horse. in Ohio. The table shows the percentage of horses that appreciated in value, the percentage that did not, and the factors influencing the aggre- gate depreciation or appreciation by States. On the Illinois and New York farms, colts became work horses when from 214 to 4 years of age. The age of work horses that depreciated in value varied considerably, depending on their usage and care. The average of those that neither appreciated nor depreciated in value was about 8 years, and the average age of those that depreciated in value was about 11 years. In Ohio data showing the age of all the horses studied were not obtained; however, the data that were obtained along this line showed about the same results as those in Illinois and New York. Depreciation of Horses—Pennsylvania.—The average annual depre- ciation of horses on 378 farms studied in Chester County, Pennsylvania,’ was found to be $7 per head. Here horse depreciation amounted to: TasBLE 142.—DeEpRECIATION OF HorsEs (STUDIED ON 378 FARMS OPERATED BY Owners, CHESTER County, PENNSYLVANIA)? Value Number! per Total value head \alueratcinet mmvenitonyan-e coat chil ener eee 1,369 | $135.98 $186,183.00. Value‘of horses purchased: .4stseS tats aoe 103 157.36) 16,208.00 Value ot horses raised. 242% Seen ree ee ee 8 157.36 1,259.00 Ao oN Diese ranaer cs tae Aerie SCR er ar Eee c(h 203 , 650.00 Value at second: inventoryzn.6).n6 on eee oe 1,367 | 188.95 | 189,947.00 Value of-horses:sOlde ccc acase ti co ceeds es Ree ae 64 | 128.02 8,193.00 Total... 26.0.2 eee eee ae ee ee 198, 140.06 POSS. IG. «\steulsrete Ser cones UCI eE eRe Oe eae MeL 5,510.00 Increase in price during year..................-.- 2.97 4,060.00 otal losses) ose sichecereta eR enous aes: 9,570.00 Average investments $6.1 s.-)-1: scene netn aera ote | 188 ,065.00 Rate/of depreciation per cente..- 75 .a sees | 5.09 Depreciation of Horses—Michigan.—On 300 farms studied in Lenawee County, Michigan, the average rate of horse depreciation was found to amount to $7.10 per head.!® These figures were determined largely FARM BOOKKEEPING 359 by the practice of farmers in disposing of horses while they were still salable at a fairly satisfactory price, and would undoubtedly have been much greater if all farm horses were kept until their usefulness was at an end. TaBLeE 143.—DerprReEcIATION oF Horses (STUDIED ON 300 OwNnrR Farms, LENAWEE County, Micuiean)?9 Total Value Patloure number | per head Horses at beginning of year*.............. 1,027 $126.50 $129 ,912.00 PIOUSCOMMUECHASCH foe kas. An Pole a, + eas eyes 90 161.31 14,518.00 IRI@WRES HONE EGle ah SS oA a nee ee ee eee 37 161.31 5,968.00 TINGE Ls hen pane eons Ste SI a nee aeeteaeeeesy ee 150,398.00 iHlorsestatrend Of years o~..co si. eciteieelas ociae 1,033 132.91 137 , 299.00 ELON SCSESO GM tented hay cremsesd Nabe e notice 87 142.63 12,409.00 TNO Le ce ie Stee ie SOGre RG ACRES dearest obama 149 , 708.00 VL OE oc. 16 6. cES sSROIESG do ACRE REE, Co ed areca 690.00 Increase in price during year.............. 6.41 6,621.00 ENO ba lWlLOSSMrew arse ce ion Siecels Siey atest 7,30 00 AVELAP CIM EStIMEMG ac)ssiers: cists Bes arlene « 150,053 . 00 Raveroiaepreciation<. 8.0.50 50% cca kee es 4.87 _ *Does not include three stallions valued at $1,100 apiece. Depreciation of Horses—New York.—Cornell found the average annual depreciation of horses on 14 New York farms for the year 1912, and on 31 New York farms for 1913, to be $14.03 and $12.10 per horse unit, respectively.!!® Of the 40 farms studied, 12 showed an appreciation of horses. Depreciation of Horses—Minnesota.—Minnesota from a 4 years’ study (1904 to 1907, inclusive) gives figures for farms in three different counties. In Rice County depreciation varied from $0.98 in 1905 to $15.48 in 1904, averaging for the 4 years, $5.56 per head. In Lyon County depreciation varied from $4.20 in 1905 to $9.86 in 1904, averaging per year $6.94 per head. In Norman County depreciation varied from $2.60 in 1907 to $7.37 in 1904, averaging per year $5.82 per head. It is pointed out in the text that depreciation of the horse is an expen- sive item to farmers who are not able to control this expense by means of clever selling methods and by the use of young horses. Shrewd selling, however, does not affect the general principle of depreciation, since thus the loss is passed on to the buyer. 360 FARM MANAGEMENT Minnesota Experiment Station Bulletin 145 gives results of a further study of horse depreciation in the above-mentioned counties. Records for Rice County for the period 1908 to 1912, inclusive, show a variation in depreciation from $0.28 in 1910 to $5.10 in 1909, and an average per year of $3.05 per head. In Lyon County the study covers a period of 3 years, 1908 to 1910, inclusive. The depreciation varied from $1.47 in-1910 to $5.60 in 1909, averaging per year $3.06 per head. In Norman County the work covered a period of 4 years, 1908 to 1911, inclusive. The depreciation varied from $9.51 in 1910 to $3.42 in 1911, averaging per year $1.48 per head. It is pointed out in this bulletin that the annual depreciation as shown above is not high enough to represent a proper average charge through a long term of years. Abnormal conditions in the Minnesota horse market were largely responsible for the low depreciation charge. Depreciation of Horses—Texas.—In Ellis County, Texas, depreciation ~ was found to amount to but 5 per cent annually.® Depreciation of Horses—Missourt.—A Missouri study™! resulted in finding that as a general rule 8 to 10 per cent depreciation on work horses over a period of 10 years is figured. This is on the basis that a horse begins work as a 3-year-old and lives to the age of 13 or 14 years. In figuring the cost to himself of keeping his horses, however, the farmer is likely to find this figure inapplicable. The average depreciation of 10 per cent while applying to any one horse over a period of 10 years, is not a cost to the farmer in that proportion unless the farmer follows the prac- tice of keeping his horses to about the age mentioned. Any variation from this practice, though not affecting the rate of depreciation on any one horse, does affect the depreciation cost that falls to any one owner. In order to study the rate of depreciation on work horses at different ages, a number of horses on which there were complete data were grouped according to age, and the average price per head determined. It was found that from 1 year to 2 years of age the increase in value averaged $41 or 57 per cent; from 2 years to 3 years the increase averaged $16 or 14.2 per cent on the previous value; from 3 to 4 years the increase was $25 or 19.4 per cent; from 4 to 5 years the increase in value averaged $11 or 7.2 per cent. After the fifth year there was a decrease in value. From 5 to 6 years the depreciation averaged $12 or 7.3 per cent, which about equalled the gain' of the year before; from 6 to 7 years the depreciation was $9 or 5.9 per cent; between 7 and 8 years there was no appreciable depreciation; between 8 and 9 years the depreciation was $3 or 2.1 per cent of the previous year’s value; between 9 and 10 years the depre- ciation was negligible; between 10 and 11 years the depreciation aver- aged $18 or 12.8; between 11 and 12 years the depreciation averaged $28 or 22.8 per cent. It will be seen from this that the heavy rate of depreciation starts after the age of 10 years is reached. FARM BOOKKEEPING 361 From a study of these work-horses, averaging five to six head per farm, it was found that the net depreciation on the total number was usually very small because the appreciation on young stock tended to offset the depreciation on the older stock. Thisis brought about by the farmer’s practice of usually keeping a young team or two and disposing of the older horses when they are at the high figure or shortly afterward. Depreciation of Farm Equipment. Depreciation of Farm Equipment, Minnesota, 1902—7.—Parker and Cooper report for Minnesota® findings covering average depreciation as follows: TasLE 144.—ANNUAL DEPRECIATION OF FarM MacuInery,—MINNESOTA AVERAGE CGH SeDT Dy S104 13 ETS ie i ga prt hee ea Carlen i $7.91 Gramudrllsvandtscedersicti anti as Sere ee cd SES oe Geo GDUNERS) rer Ve 1 ee ate OER eon ee oe OS ee 12.00 RISC aoe So AP Nea Wh at rindi ee Whol da TP 8 Sl 10.03 SOREL IAL US GUIs cree ceed Pes aie ake sic Rte oe Fee i es Te a OTE SED TACFTINZZE 0 os eens Nee oe Ce BER On OUR a cP 9 ae 10 ERE (E25 IAN Can STRS IE Asati Oo ae WA Sea ile alan det oe SPC ta da eae: a a AR DEN 7.80 Loy S06 eles eae A hee ad ee ee ee ee ee a 4.84 Tag Ot OVEIS pa teers orek eso EOE TE ABI Slee ees oe abies eee 11.78 SRSA DOTS ROT Ie Ny ey a ene SAE See ah AUP Ue WOR en co 7.80 SCREWS 0M) oor fear hehe ek, sae ns ace raat ae fc tlohae a te aig. Bae oth AO Uap Pe RIN AM i rte A ere cde ivi ons aris race ede Rte B 8.42 VNU alt COONS ht «y VSicee os 1af SAY Se eens wie Smeal cae ere Fe 6.09 AWS OMS Or plage sae rete Pee ee. a UNG EBETh ey Choe as hese WE sie oe 4.89 [SISSON AEE yas Socts ERs ORS fet Ce MRRP OLS ReCPRA TEA Canes ene ors pee 8.72 >, UATE Se SRM. te, ae ae gee ane pee eee ae MN nee aa Ieee ae 5.19 DIALS SAT CAGETS RA: Gacbint hohe, 5 aS ahve Rd) ws See eh De sed mines 11.67 Le IE age TAVO LS nf a EPA tlt? bl oe PA a a oN Alaa tonal A Sen Tate TRS OYDIUSIG a cabins Gelb ten ik eae: Sardine ben Side Ne etka? wii Pea ee te 8.13 CETAIMRLATIICSS OR sR wee gate hn tite sete R re AG eal ill Dag tie el yh S40 ¥/ SECS ae a Ks Baad Git ah Le MR Pee PORES Eee AY es Rey ee ae a 5.81 lseeiniaibagee Toil cox.) Bory amet 1g BOS ERE ER Scie eee a one ene roe 4.58 IEToTsenweedenrs shagne tig hoes sot eden eek eae voter wk Sn AN Sari SUERTE Ss a INE ViVe) sear Also ioon tatiene Oh Mae eee eet ee aa Onlia ANG MECTCHOTH GAY Ree ee Ee ek ee Ries bs poate eke. (230 California Studies of Depreciation of Farm Equipment.—In California, the average life of buildings is estimated at 20 years, the length of service depending a good deal, of course, on use, construction, and attention in the way of painting and repairs. In general, then, for each $100 put into buildings in the state, $5 or 5 per cent must be subtracted each year. Dairy cows are at their prime for 8 years; for each $100 invested one. must therefore deduct $12 per year or 12 per cent. They are, however, today worth fully 50 per cent for beef when too old for milk, so that the actual rate of depreciation is 4 per cent ($75 — 50 = $25 = 3314 per cent of cost; divide 3314 by 8 for annual percentage of depreciation). 362 FARM MANAGEMENT Implements and machinery wear with the amount of use. For in- stance where a lot of development work is being done Fresno scrapers may last only 2 years, while for general use they will last three times as long. Plows in gravel soil will wear out more quickly than when used in loam soils. Cultivators in beet work will not last as long as those in corn. In general, however, implements are considered as good for 10 years, or 10 per cent depreciation a year. Work horses and mules are good for 10 years on an average. Depre- ciation must therefore be charged at 10 per cent a year. Depreciation on other live stock such as poultry, swine, and sheep takes into account not only the term of productivity but the value as food at the end of the profitable period of breeding. Sheep are good for 4 years and depreciation would therefore be 25 per cent on the producing powers. ‘They are worth 75 per cent of first value as mutton, however, so the depreciation would be but one-fourth of 25 per cent, or 6 per cent. In the same way breeding hogs for slaughter purposes are worth 50 per cent of mature values at end of 6 years of service—or depreciation is 50 per cent divided by 6 or about 9 per cent. Poultry are estimated as good for 2 years of laying life and are worth 50 per cent of first value for meat. Depreciation is therefore 50 per cent divided by 2, or 25 per cent. To these figures of depreciation must be added the normal death rate in animals after reaching full value. This, in general, may be taken at 2 per cent for cattle and horses, 8 per cent for swine, 2 per cent for sheep, 10 per cent for fowls. These figures are based on stockmen’s estimates, and may be only approximate. If, however, these are accepted as about right, figures of depreciation (covering decrease in value and mortality) therefore amount to: stock cattle 6 per cent, dairy cows 6 per cent, work stock 12 per cent, swine 17 per cent, sheep 8 per cent, poultry 35 percent. See ‘‘ Miscellaneous Costs,’”’ Chapter XIX for further data on depreciation of equipment. The Cash Book Description of the Cash Book.—The simplest form of cash book consists of a record of cash outlay and income, showing day by day what is sold or purchased, the rate received or paid, and the total value involved in the transaction. These items are entered in the cash book, using either two columns for the totals, or two connecting pages. Whenever money is received, the amount is placed in the column or on the page set aside for the recording of all receipts; conversely, when money is paid out it is entered in the space reserved for all records of expenditures. The usual FARM BOOKKEEPING 363 practice is to use the left-hand column or the left-hand page for receipts and the right-hand spaces for expenditures. In farm bookkeeping less confusion follows the use of the terms ‘‘receipts” and ‘‘expenses” than “debits” and “credits,” although the latter is entirely in keeping with business practice. Under the common method it is the practice to enter “receipts” on one page and ‘‘expenditures”’ on another. Under one head place all items sold, as stock, crops, and other products. Sua Cont Redd Cot Sn aE Ba i j ne rol ygecs ark [es Beep Ge ue Vy ese Tn RS GRR HT Saat "Tg EROS : a > ee se +t i eae er an Suara Ea Ry al a ae ; fe SER Disa WOR ABCE D Stk loots pte ft ae eS ATE is : ee ee coe He so - ; 7 _ eaten meee aa items Tshesid te anbncsa ally up entire o& ear AG he fe jee ape | j BSD DE Ss = ae + oo ae ADE SN OWNS aces i cake 1 ee eee ts 3 a Fig. 70.—Example of diary and cashbook on three-column journal ruling. Example of Simple Cash Book.—One method of keeping cash receipts and expenditures*! is illustrated below. TaBLeE 145.—ExXamMPLE OF SimpLe CasH Boox RECEIPTS (to go on left-hand page) (year) R April 2 ZU, DUS POCALOCS Alem IU a ce cco cg le eieck aise Sua hens: $18.00 2 US dozenvegea maipaeaie ee. oo os tee se ee. 7.38 7 ZstONS WAY iv APOO abuse Se, nk. Sais ae ee ees 44.00 7 LSCOW: UO) Jy ERO WHEE e heen Pe Bs veel. so Bd de Bs 77.50 7 SO COZen Kem raa tA Ore oie Cel sci). Suse Sue Soldotna « 12.00 7 Sibu; Seed potatoesiat. G1 DOs. 6... s-4 30 eae se cat 4.50 $163.38 364 FARM MANAGEMENT EXPENDITURES (to go on right-hand page) (year) April 2 1 ton cotton seed meal for dairy................ $55 . 00 2 Strap wmOrwoLkeltarn ess hi soit we see eee 0.35 2 Persomallssateeenrss scl = che Seth iord oe 2.25 2D, EIouseholdit. cone Se ih Rs A ORE Shee 1.60 7 Garden! seeday Ares Ware eR ce oe eee: 8.00 fe Express on seedsivy. F< 21-4.o0pnum © See ae ee 0.85 7 2 milk pailssse eA oc. ca eh OR ee ae 2.00 7 EROUSEH OL] Eseries Pasi ail! a: a en ac eT ee 0.86 7 ReEpainin Si lOweer ous ee eee Cee nO 1.20 $72.11 For a simple, easy scheme of bookkeeping such a record is very satisfactory, and if followed out to the end of the year will give all business transactions. But if one wishes to know the aggregate income from any separate enterprise, it is necessary to go through the records and pick all items which apply and add them. While this record gives the total receipts it does not classify them. Cash-book Items Recorded by En erprises.—To avoid recopying and to provide an ever-ready record, the recommendation is often made to open a separate account for each enterprise for which data are desired, and therein enter all debits or credits (7.e., sales or purchases) directly to the account concerned. The so-called ‘‘daybook” or ‘‘journal”’ will serve as a cash book for this purpose. The requirements are that there be a place for dates on left-hand side, a broad space for recording details, and columns ruled for dollars and cents on the right. Cash items are entered directly in their respective accounts. TasLe 146.—ExaAmpPLE oF CAsH-BOOK RECORD BY ENTERPRISES 2, oye (year) Dairy Received April 9 2 cows ‘torC) Brown’ $e). ees Fes. | $ 88.00 9 ljyearlinestoromithtee sa eae 19.00 15 Milksandicrenm wa sacil honest see eetat 114.25 $221.25 Aertratcs Set (year) | Dairy Paid April 2 Iton\cottonseedemeslersn s+. ci eee $ 35.00 2 posi caulldlce of Hl Peters 6 5c Goce EID ROO Eo 0 oe =. 52,00 10 iscow trom! A] Johnsoneecc 46 uae ee 57.50 10 One-halfisconwbrane spt ss i eee 15.50 $110.00 FARM BOOKKEEPING 365 Form illustrating special-column cash book; items entered direct to separate accounts. RECEIPTS ee (year) Item Dairy | Poultry | Crops | General ik April 2 2 yearlings to Jones.......... $35.00 | 3 2 LONSLOM Nay OPM COWGMine sree eli okajch bl os soe tos $32.00 4 14 dozen eggs, at 25¢..........| $3.50 EXPENDITURES Bers te (year) | Item | Dairy Poultry | Crops | General | | April 2 ee tae OTe $28.00 2 10 bu. seed oats, at $1........ | Se | Me eT $10.00 @ | 2 bags chicken wheat........ | 2.50 The Use of a Bank Book as a Cash Record.—Another cash-book system is the ‘‘bank-book” or “check” method. By this method all farm funds are passed through the bank account. When funds arede- posited in the bank a duplicate deposit slip is made out, on the back of which is recorded the articles for which the cash is received. Likewise when checks are drawn the articles for which the money is expended are noted on the check-book stub, or upon special checks bearing on their face a notation of the object for which drawn. This is a very simple scheme and has much to recommend it. The duplicate deposit slips and check stubs, carefully preserved, form a complete financial record, and the records automatically agree with the cash balance. There is one inconvenience encountered in this method. There are many expenditures of a few cents here and there, and it is both impracticable and unbusinesslike to draw a check for each of these petty amounts. There are several means of overcoming this difficulty. One is to open an account at the store for these petty items and draw a check periodically to pay for them. The items can then be classified on the check stub. Another means is to adopt what is known as the “petty- cash”? method. A small sum of money is set aside to pay these minor items and charged to a petty cash account. From this the little expenses are paid, and when the sum is depleted a check is drawn to cover the total of items paid out of it, the items being classified on its stub, and the check is then cashed and the money put back in the petty cash fund. The Farm Diary Method of Records.—The method known as ‘‘the farm dairy method” consists of using a book with a separate page for the records of each day throughout the year. The main objection to it is 366 FARM MANAGEMENT that the records must be “‘posted”’ as described in the discussion of the first method given, but it has the considerable advantage of providing a definite system for the recording of all the miscellaneous happenings which are of interest and value. The farm diary provides a simple and concise way of recording happenings. In the course of time this will constitute a history of the farm. The records should be written in day by day, giving ample infor- mation and memoranda which may prove valuable for future reference. Menday = “Feb. a5 ie tuesday - “Fels ab Frodvetian ‘ “Production Product . . sity Dot "Peodoc} ~ ? <= = 2 Cuatro. f ie See oe 42 ke Fie Remmar ks: ‘ Rewanae ot ant emesis fe Gags ———» § River naan i Ge St” prsltcd shape at "fol § EL etna eT, phat BL at Fae 20 + agp) hay Beaty Jo alae § plat fi~ fo -s/ by Fin Co” Marked He pla Cole thi pm: Labor Seareqarians Laker Seareqations N ° P - R = a .) ‘ Fiag..71.—Example of loose leaf system with home ruled sheets for combined diary and labor account. In this form, cash accounts could replace labor segregation, or the double page used to record in addition, cash transactions, materials and feeds records. Condition of the weather, time of planting, breeding, division of fields, sales, purchases, loans, attendance at conventions, valuable recipes, ete. are proper subjects for entry. Most diaries contain a page for each day, the upper half providing space for a record of the daily labor, the lower a place to record cash transaction, while other items of a personal or historic interest may be added. Inventories and blanks for further records are provided. This form of recording requires rather more labor in summarizing the year’s records, but this is not usually considered a serious objection because the time of closing the books ordinarily comes at a slack period of the farm year. A diary is adapted to keeping cost accounting records when informa- tion is wanted on only a few enterprises. In writing up the diary each FARM BOOKKEEPING 367 day it will take only a little additional time and effort to enter the hours and minutes spent in work on the crop or stock enterprise under consider- ation and the amount and value of seed, fertilizer, feed sacks, boxes, etc. used in producing the product. The possibilities of a diary as a cost accounting system are limited, however, and while it may serve as a start- ing point it is likely to be eventually replaced by a better method. Thursday, Sept. 14, 2222 g Feco2zz7 | recened| Bard a7 A | (2 a2 ff 2 4 Fic. 72.—The use of a diary for recording cashbook items. Example of Diary Items.—The diary has an added value if the records give a personal touch. Note the human interest in diary entries such as these: May 3—River pumping plant suction pipe collapsed. May 4—Sold 100 175 lb. shoats and 110 100 lb. shoats to W. Pattison at 16¢. May 11—Cholera has broken out in the unvaccinated 30-lb. pigs (167 in lot). About 45 deaths. First diagnosed by veterinarians as pneumonia. Grain filling and if cool for a week prospects are for a good crop, May 19—Stemmed cholera 167 lot—100 gone first however. Apricots beginning to color. Suggestion: Try 20 acres Mariout barley next ycar, 368 FARM MANAGEMENT June 23—Apricot harvest is on. Had to serve notice to Richmond to vacate cottage and not later than June 30. Next year harvest all grain when in hard dough stage account (1) danger floods (2) weeds bad in late ripening grain (3) sand makes hard pulling (4) high cost of harvest (Heading $3.00 per acre) (5) broken heads when grain is dead ripe, especially during high winds of August. Expect 4,000 sacks barley and 700 wheat. Aug. 9—Hereafter bull calves are to be kept only when feed is plentiful, otherwise vealed. Heifer calves to be raised. Hereford bull is getting so heavy must be sold and a lighter weight animal obtained. Aug. 30—Growth of sunflowers, and weeds after grain harvest, with resulting drain on moisture indicated wisdom of working land immediately after harvest. Receipts from stubble would be more than offset by greater grain crops from better and earlier preparation and saving of moisture. The Island is a sea of yellow sunflowers 6 ft. high, while the 91-acre piece is another bower. (Make good dove hunting in fall). Sept. 10—Order blue mare killed. Badly cut by wire in stifle and is no good for breeding. Noy. S8—This year teaches us need of more green feed Nov. 1 to Mar. 1. Concen- trate on starting foxtail, early, and growing pumpkins and silage. Nov. 26—On return from trip to city, superintendent served notice had a better job. Dec. 5—Succeeded in getting new superintendent. Dec. 26—Changed superintendents. Feb. 10—Place in upheaval due to flu. Harland, fine chap, died at 9:45. Saw him at 3:30, cheerful, willing, all round worker. Too bad. Force played out nursing. Many sick. Feb. 26—Things once more coming on in great shape. The Annual Statement Description of the Annual Statement.—The annual statement is a bringing together and summing up of the year’s business, to exhibit what has been accomplished in a financial way. It shows the resources and liabilities, the cash receipts and expenditures, the profits and losses, the net profit or loss, and the net worth. It enables the proprietor to analyze his business with considerable accuracy and to trace the sources of profits and losses. The simplest statement follows the use of cash book and inventory: the more complicated, the use of detailed accounts for each department. The information obtainable from cash book and inventory is indi- cated in the following example: FARM BOOKKEEPING 369 TaBLE 147.—ANNUAL STATEMENT MADE UP FROM INVENTORY TOTALS AND CASH AccountT®! Inventories (physical or tangible only) Value April 1, April 1, 1918 1919 Increase | Decrease UCM U ARO LNs is ofS ceBroyiidte onaasie fees sph: $ 9,600.00 $ 9,600.00 MEER SCOC Kegs ic eae ood Rac cittonthe, Ssaceah oe sye eh oe 1,185.00} 1,613.00} $428.00 Neachineryand toGlsy,...s- 4.2... -n| L,6aa.00) L,498725) 2.2... . $135.25 ein TOUUGES aie oss ss eee a ales osha 648 .00 795.60) 147.60 Purchased feeds and supplies......... 7.58 57.45) 49.87 ESSE eg ee $13 ,074.08/$13 ,564.30) $625.47 | $135.25 Sibtractine the lessef.. . i... y.-8.d wi « $13,074.08) 135.25 |’ Balance, net increase (a farm receipt). . $ 490.22)$ 490.22 Farm Receipts HuMamcicie TECCIPUSs J. ac cp necro eee es hee hed CORMINMTECENMUGS ei ivh a7 Dale tis eben ote tee hein $2,235.40 Add value of current year sales not yet re- ceived in cash (see financial inventory)... 68.00 2,303.40 Subtract payment of last year’s bills included in cash receipts 142.00 Net financial receipts applicable to this year... Property receipts: Net increase in inventory (a property receipt). 490.22 Personal benefit receipts: Value of food supplies furnished family...... 439.74 Value of fuel furnished family............... 58.00 Renting value of farm dwelling............. 180.00 Total personal benefit receipts............ 677.74 Hota! tarm receipts si, . 6. s.fsMs. Sees ok Farm Expenditures Financial expenditures: Cash expenditures............. Tah ts RRS eae 1,703.41 Add amount of current year purchases not yet paid in cash,,............+... eee 200.00 Total financial expenditures.............. 1,903.41 Property expenditures: (none, there was a net inventory increase; not a decrease) 24 2,161.40 3,329.36 370 FARM MANAGEMENT Personally furnished expenditures: Value of family labor on farm work........ 110.00 Value of board furnished laborers........... 60.00 Total personally furnished expenditures... . 170.00 Total farmiexpendiburess. 4.04 se eee ee. 2,073.41 Net farmincome cy qeeeeiacis - ete omnes - 1255595 Income earned by capital and labor: Interest at 5 per cent on total value of physical Inventory, Aprile lees seers elieioe 653.70 Deduct interest paid on mortgage........ 200.00 453.70 Value of farmer’s labor (estimated).......... 600.00 Total deduction for use of capital and labor. . 1,053.70 Net farmprotity. wierd cn cage euler eee $ 202.25 Determining Inventory Changes.—The first step is to determine the net inventory increase or decrease, which is then carried below as a property receipt or a property expenditure, accordingly as it is found to be an increase or a decrease. It will be noticed that in arriving at the inventory increase Table 147 does not include the accounts receivable, accounts payable, or cash on hand. ‘This is because the money which is owed the farm has been added to the cash receipts, that which is owed by the farm to the cash expendi- tures, and the difference in cash on hand is reflected in the difference between cash receipts and expenditures. Thus, while, the complete inventory is properly used when there is no other record, only the physical inventory is used when figuring farm income and profit. The accounts payable and receivable are added to the receipts and expenditures because they really are such, and actually pertain to the year for which the state- ment is prepared. These points must be thoroughly grasped, and they are worthy of study. Adjusting Cash Items.—To determine the financial receipts and expenditures properly belonging to the year in question, an adjustment of the cash receipts and expenditures must be made by taking out all items included among them but not rightly pertaining to this year, and by adding in all items of the year’s business not yet settled for. One item of this adjustment will require some explanation, namely, the deducting of $200 interest paid on mortgage. This is done to prevent duplication, for if interest on the entire value of the physical property is deducted in ascertaining the net farm profit, and, in addition, the interest actually paid on the mortgage covering a part of the same prop- erty, a double interest charge is made on the part covered by the FARM BOOKKEEPING 371 mortgage. The interest paid on the mortgage has already been included as a deduction from income, as it appears in the total farm expenditures. This duplication is avoided, as shown in Table 147, by deducting the amount of interest actually paid from the interest as calculated on the value of the physical assets. This process closely follows the facts, as the capital, in this case, on which interest charges should be figured is not the total value of the property, but the remainder, or ‘equity’ as it is sometimes called, after the amount of the mortgage is deducted. Determining Labor Income.—While the term “‘labor income”’ is of value to the economist in studying the relative profitableness of different farms, it is not generally used in farm bookkeeping, since only a single farm is being studied by its operator. If it is desired to compare one’s labor income with those in published data on farm economics, it can be determined by figuring the net farm income left after allowing for interest on the investment. This labor income can readily be gotten from a statement like Table 147 by adding the estimate of the value of the farmer’s services ($600) to the net farm profit ($202.25). If there should be a net farm loss, instead of a profit, the amount of the loss should be deducted from the estimated value of the farmer’s services. If the loss is larger than this estimate, the latter should be deducted from this loss. In this case there would be what is termed a ‘‘minus labor income,” which means that the year’s results have not even paid the proper interest on the investment by the amount of the minus labor income. Steps in Making up an Annual Statement.—From the preceding, it should be evident that to make up an annual statement from the cash book and inventory involves determinations as follows: 1. The year’s gain as shown by the inventory. 2. The total personal and household expenses as shown by the cash book. 3. Payments for interest and outside investments, as shown by the cash book. ; 4. Value of house and supplies furnished by the farm. The resultant total from these four steps constitutes farm income. If from the figure so obtained is deducted interest on the average investment at the general prevailing rate, the difference will be family income. To find out the farmer’s labor income there must be deducted from this family income the value of any unpaid family labor other than that of the operator. To find out percentage returns on the investment, from farm income, the estimated value of the farmer’s work is deducted. Any sum re- maining is then calculated as so many per cent returns on: the average farm investment, CHAPTER: XVII FARM COST ACCOUNTING” The system described in the last chapter aims to show the status of a farm business as a whole. Such a system is entirely satisfactory when one is first starting to keep books. But as familiarity develops there usually comes with it a desire to know more of what the different departments are doing—to keep account of some particular crop or class of live stock. Function of Farm Cost Accounting.—The function of farm cost accounting is to supply information to the business farmer who wishes to know how much he is making or losing upon his operations each year, and how much the gains or losses amount to for each crop or class of live stock, so that increase in profits may be obtained through intelligent reorganization of the farm activities. Accounts by Departments—Whereas farm bookkeeping considers the farm as a whole, and takes no cognizance of receipts or expenditures as affecting any particular part of the business, cost accounting keeps separate accounts for each part of the business. That is, each industry is considered as a business by itself. Thus a farm devoted to whole milk production, raising and fattening of hogs, growing of grain for farm use with a surplus for sale, and production of alfalfa, will consider the dairy, swine, grain, and alfalfa as four separate businesses, charging each with expenditures and placing to the credit of each all of its production. Or a farmer specializing in fruit of two or three varieties like peaches, apples, and pears, with poultry, and truck crops such as tomatoes, cabbages, and potatoes, would follow the affairs of each department by itself throughout the year and note what demands and what receipts fell to the peach, apple, pear, poultry, and truck departments. Accounts by Operations.—The keeping of accounts may be for a somewhat different purpose, as for example a desire to investigate the costs of the various operations involved in producing the product. A grower of fruit may (and many do) desire to determine where his various expenses occur. The orange growers, for instance, of southern California, make a special effort to keep track of the various costs of picking, packing, marketing, fumigating, manuring, cultivating, and all charges entering into the growing and disposing of the crop. Farm Cost Accounting Similar to Commercial Cost Accounting.— Cost accounting for the farm is exactly parallel to what large manufac- turing companies do in order to learn whether they are making profits on their different products. The farmer wants to know whether his 372 FARM COST ACCOUNTING 373 wheat pays, whether his cows pay, or his orchard. These are some of the questions a set of farm cost accounts will settle. Cost Accounting Introduces Estimates.—No cost accounting can be absolutely exact. Commercial cost accousting and farm cost accounting are precisely alike in this respect. Both are based partly on estimates and partly on ascertainable facts, and both approach exactitude in proportion to the accuracy of these estimates. It is therefore impor- tant to make the estimates as accurate as possible rather than be satisfied with rough approximations. As the work is carried on year by year and experience is gained, greater precision in estimating is attained, with correspondingly nearer correctness in the results of the cost accounts. On the other hand it is not wise to spend much time with refinements in methods of bookkeeping that are designed to check to the last cent. In fact, attempts to find insignificant errors often disgust inexperienced persons with the whole question of accounting. — A Favorable Time to Start Accounts.—Accounts may be started any time after the last crop is harvested in the fall and before the first crop operations are started in the spring. They should be begun on the first work day of some month, but the exact date will depend upon the geo- graphical location of the farm and the nature of the business or type of farming in practice. The time should be as late as possible in order that there may be the smallest quantities of last year’s crops on hand to be inventoried. However, the date should be early enough to allow suffi- cient time to close the year’s accounts, work out results, plan the next year’s business, and open the new accounts before the spring crop work begins. In a large majority of cases the best date will fall between Jan- uary 1 and April 1. For a tenant the date of taking an inventory and opening the accounts will, of course, correspond to the date of his lease. Classes of Records Needed for a Complete Set of Farm Cost Accounts. In order to have a complete set of farm cost accounts four classes of records are necessary : 1. An inventory at the beginning and end of the year. 2. An account of all money paid out or received, and of all purchases or sales on credit. 3. Records of feeds consumed, crop supplies used, and crop yields. 4. Records of all work done by men, horses, tractor, or other power during the year. Present Status of Crops.—The items to be considered in keeping track of any crop must cover all previous work done up te the time the account is started, and the value of all materials used, such as seed, manure, or fertilizer. From the time the account is opened, careful record must be kept of all labor expended upon the crop, whether horse or man, all seed, fertilizer, spray, or other material required, use of implements, buildings, and management, a fair charge for the use of land, any other costs incident 374 FARM MANAGEMENT to the production of the crop, and interest on operating capital and value of crop until utilized. The crop is to be credited with everything it produces at market, or farm, value, if it has such, or at cost if there is no readily obtainable market price, including any manure values remaining. Present Status of Live Stock.—In the stock departments a full inventory of the stock on hand, together with feed, is taken. After the account is opened, future items will cover all expenditures for feed, including pas- ture, bedding, additional stock, labor (horse and man, including super- vision), use of buildings and special equipment, insurance, interest on the investment, interest on the operating capital, and depreciation. Credits will consist of all products yielded, whether sold or used, determined in the same way as for crops. Items to be Covered in Crop Cost Accounting.—The items to be considered in a cost account with a crop can be summarized as follows: Charges Inventory of amount of work, seed, etc., if any, previous to beginning the account. Part of manure charge from previous crops. Value of manure applied for this crop. Commercial fertilizers, all or part to this crop. Seed, twine, crates, chemicals, ete. All man labor, including supervision. All horse labor. Use of machinery. Use of buildings for storage of crops. - Use of land. Overhead. Other miscellaneous costs. Credits to Crop All products sold, used by the family, fed on the farm, saved for seed, or used for bedding. Probable value of manure left in soil but charged to crop. Inventory, or amount on hand at end of year. Items to be Covered in Live-stock Cost Accounting.—The items to consider in a cost-accounting record of live stock are as follows: Charges Inventory, or total value of stock at beginning of year. Live stock purchased. FARM COST ACCOUNTING 375 Feed and bedding used. Milk fed to stock. Pasture. Interest on investment in live stock. All man labor, including supervision. All horse labor. Use of machinery. Use of buildings, for shelter. Overhead. Miscellaneous costs, insurance, etc. Credits Sale of live stock and live-stock products. Skim milk, ete., fed to other stock. Products used by the family. Value of manure. Inventory at end of the year. Inventories in Cost Accounting.—The inventory record is handled similarly to the method already described for ‘‘Farm Bookkeeping.”’ In cost accounting, items carried in a general cash book, such as described in the preceding chapter, are transferred to the various depart- ment accounts. Some systems, in order to avoid this so-called “ posting,” make the entries direct to the account involved. The Cash Book in Cost Accounting.—For these records, a book called by stationers a ‘“‘broad day book” or “‘journal”’ can be used. The require- ments are that there be a place for a date on the left-hand side of the page, a broad space in the middle of the page in which to write explana- tions, and columns ruled for dollars and cents at the right. Two pages facing each other are taken for each account. The name of the account is written at the topof the page. The left-hand page is marked “Receipts” and is used only to record credits to the account. The right-hand page is marked “ Expenses” and is used only for charges against the account. At the end of the year this book becomes the complete account book, for in it at that time are entered the items from the other two record books as described later. A separate account is kept with real estate, each crop grown, each class of animals, machinery, labor, interest, each person dealt with on credit, and such other headings as may be found necessary or convenient. The following classification of account headings will give some idea of the number and kinds of accounts it may be necessary to keep: 376 FARM MANAGEMENT TaBLE 148.—C.LASSIFICATION OF ACCOUNTS IN Cost KEEPING Live Stock Crop Accounts Laspor Accounts ACCOUNTS Corn Man labor Cows Oats Horses Hogs Peas Equipment Poultry Hay Tractor Pasture Potatoes Truck Orchard Buckwheat Rye Wheat GENERAL ACCOUNTS Next YEAR’s Crop Real estate Wheat, etc. Feed and supplies Interest » Manure Loss and gain Personal Household Commissary Office To these are often added accounts with each firm or person with whom credit dealings are carried on. Properly Classifying Items.—Care must be given to classifying items in their proper accounts. Such matters for instance as repairing build- ings, building fences, constructing irrigation gates, purchase of tools and implements, should be charged to one general account and not to any special industry or operation. They may be included in the record of permanent improvements, or else of general expense, of equipment expense, of investment, or in some similar account. This is particularly necessary if the operator is just starting in business, as the first inventory might show only lands and buildings. Purchase of work stock, imple- ments, etc., should then be entered in a general account under some such name as those suggested. Other accounts which might be carried on are family expenses, which will cover meats, groceries, clothing, amuse- ment, travel, ete. How the Cash-book Entries Are Made.—At the end of each day, or as often as time permits or necessity requires, all moneys received or paid out since the last entries were made should be entered to the various accounts, crediting all money received and charging all money paid out. Thus if a farmer makes a trip to town on March 4 and sells 10 dozen eggs at 40¢ per dozen and 7 lb. of butter at 50¢ per pound, and if on the same trip he purchases a sack of flour for $2.50, a milk pail for $1.00, and a pair of overalls for $2.50, he will, on the evening of that day, record these items, in the following manner: First, the poultry account is turned to, and in the left-hand column and page the following entry FARM COST ACCOUNTING 377 is made: March 4, 10 dozen eggs at 40¢, $4.00. Next, the dairy account is opened and on the left-hand space is recorded: March 4, 7 lb. butter at 50¢, $3.50. On the right-hand space of this account will also be recorded: March 4, one milk pail, $1.00. The household account is next turned to, and in the right-hand space, the entry is made: March 4, one sack flour, $2.50. Finally the personal account is turned to and the entry made: March 4, one pair overalls, $2.50. These records when so made are there for all time and need never be copied or transferred. At the end of the year it will take only a short time to add up the figures on both sides of each account, and the result will be the total receipts and expenditures for each enterprise, and likewise for household and personal expense. Indexing Accounts.—Finding the account wanted is made easier by indexing the books in the following manner: A piece of adhesive tape about 114 in. long is bent double and stuck on the edge of the page in such a manner that it projects about 14 in. On this projection is written the name of the account kept on that page. A piece of tape is put on each account, arranged one below the other along the edge of the book so that all may be seen at the same time. Prepared paper tabs, suitable for this purpose, can be purchased from most stationers. Mend- ing tape is much better than ordinary adhesive tape. Feed Records in Cost Accounting.—Feed records are for the purpose of recording the use made of either farm-raised or purchased feeds by the different enterprises, so that proper charges may be made for use or proper credits for production. A careful estimate based on weighing feeds one day in a month is usually sufficient to give a satisfactory idea of what is being consumed. Feed records should be clear and concise with a minimum of recording and a maximum of ease in finding totals. A suggestion or two is given in the following: Charging Feed Purchases.—All feed bought is charged directly against the accounts of the animals for which it was secured, the same as any other cash item. If the hog feed should run out some day and a bag of cow feed taken for the hogs, the entries should be made in the record book just as if the cows had sold this feed and the hogs had bought it. The value of all home-grown feeds consumed must be charged to the live stock accounts and credited to the crop producing them. This can be done at convenient stated periods, as each week or each month. As home-grown crops are fed out an estimate must be made of the quantities fed to horses, cows, and other stock, and their accounts charged with the values thereof, credit being given the crop accounts. A day’s rations may be weighed or estimated once a month or oftener and the proper proportion of the total feed consumed, based on these weighings and the number of days fed, may then be duly charged and credited. This method will give a reasonable approach to accuracy if weights are taken fairly often. When the different classes of animals are fed from separate grain bins and haymows there will be no difficulty in keeping the 378 FARM MANAGEMENT feed accounts separate, if a record is kept of the quantities put in each at harvest time and fed out from each thereafter. Where concentrates are purchased in large quantities to be fed to several classes of animals, the charge may be made to “ Feed and Supplies” account and a record kept in the feed room of the quantities fed to each class of animals. Proper charges can be made on the basis of this record and the ‘‘Feed and Supplies” account credited. Crediting Production.—At the time of thrashing or at the close of harvesting a crop, the total yield may be entered as a memorandum on the receipts side of the proper crop account, but the values are not yet to be carried to the money column. Yields of hay, straw, etc., can be estimated with fair approximation by measuring bins and haymows or by counting the number of loads drawn and estimating the actual weight. In all cases allowance for shrinkage should be made. The money values are to be entered as the crop is sold or transferred to the animals. Quan- tities sold will be known from the weighing bills or otherwise. Manure Accounts.—When barnyard manure is hauled out to the fields it should not at that time be charged directly to the crop accounts and credited to the stock account. A “‘Manure”’ account is provided to carry all manure charges until the end of the season. The entries in this account should give the crop to which applied, the kind of manure, the number of tons or loads hauled out each day, where produced, stock to be credited, and the value of the manure. At the end of the yearthemanure account is closed by charging each crop account in a single item for its proportion of the total value of the manure applied thereon, together with tle cost of applying, as explained hereafter, and likewise crediting the proper stock accounts. Labor Records for Cost Accounts.—Work records as used in cost accounting are for the purpose of recording the amount of work spent in carrying on any enterprise and the time when the work is done. It is usually of minor importance who does the work. Labor records designed to show work segregations are rather varied. ‘Two or three are shown below. They are self-explanatory. Determining Ratio.—In converting hours to money, the rate is based on the total spent for wages, board, lodging, and other privileges, divided by the total number of hours worked. To determine the cost of horse labor, one must know the approximate cost of keeping the horse during different periods of the year. Cost- accounting records show that the cost of horse labor varies from 6 to 16¢ an hour. The rate depends on the number of horses kept, the cost of keeping them, and the average number of hours work done per day. On most farms the amount of work done by horses is much greater at some seasons than at others. In such cases the cost per hour of horse FARM COST ACCOUNTING 379 labor varies greatly from month tomonth. The best plan is to determine the average for the year and use the result in figuring costs. Care in Making Required.—Labor records require some care as they must cover the various activities of the day, such operations not directly chargeable as chores or building fence or repairing windmill, and time for both horses and men. There are several methods of keeping records, depending on the kind of business, but the same essentials are incident to all, z.e., a place to note total hours spent on each enterprise daily, and, if desired, a supplementary statement covering the character of the operations performed. Terms of Reporting Labor.—All labor records should be in terms of hours, since during the year length of a working day varies. Convenient Form for Recording.—F¥or the Work Record a book like the Financial Record book is convenient, although any form is satis- factory that will serve to convey the desired information in a concise and advantageous way. There must be two double columns at the right of the page. This book must be indexed in the manner already described, with one or more pages headed to cover the crop, field, or department for which the account is kept, including a general or chores page for items not possible of immediate segregation. The number of the latter items should be held down to as few as possible. In this book no separate pages are used for charges and credits and no entries made in terms of dollars and cents. In the first double column at the right-hand side of the page are entered hours and minutes of man labor, and in the second are entered hours and minutes of horse labor. These headings are placed at the top of each double column. This book is to receive simply a record of the work done on the farm during the year, classified according to the enter- prise for which it was done, while it also gives the date and number of hours for each operation. Where a tractor is in use, the tractor hours may be carried in the narrow space immediately preceding the man-labor columns. How the Work Record Entries Are Made.—The method of making entries in the Work Record will be understood from the following exam- ple: The date is May 1. The work done this day is, aside from chores, drilling oats 6 hr. with two horses; plowing for corn 8 hr. with three horses; repairing plow 2 hr. The entries are made as follows: The “oats” account is found, May 1 is written in the left-hand column, the single word ‘‘ drilling” written in the broad space in the middle of the page, and the figure 6 entered under man-hours. Since two horses were used for 6 hr., the figure 12 should be entered under horse-hours. In the same way, on turning to the “Corn” accounts, “‘May 1, plowing 8 (under man-hours) 24 (under horse-hours)”’ is entered. Turning to the “Machinery” accounts, “May 1, repairing plow, 2 (under man-hours) 380 FARM MANAGEMENT MONTHLY WORK REPORT Month of June 1911 Fie. 73.—Form for recording daily and monthly labor expended for different de- partments. Labor Record — Man and Horse MD=Man days HD=Horse days Month of Charge to Acc’t Swine Alfalfa | HD | MD $3000. Cost_|] Feed : p Care of barns Board_and_Ledging _.74,00 H | Repairs Fia. 74.—Home-made labor record showing daily and monthly totals and unit costs. FARM COST ACCOUNTING 381 is entered. When this has been done the work entry for the day is com- plete, it will never have to be “posted”’ or written again. Method of Recording Routine Work or “‘Chores.’’—For chores special pages are to be ruled in the front or back of the Work Record as follows: RovutinE Work Esi1IMATEs IN Man Hours Horses | Cows | Poultry | Hogs ae Mi Mi | Mi Mi be 41n- 4in- Ain- 1In- Hours Bs es Hours ates Bore ates Hours utes | | | 7 1918 | | | | | | 1 Sh ahd BONS a a 2 rg \ 0 ie: Ra fo eet tale ery Oh ee (1) 105 ies See re Ae ea 2 40 5 5 1 1 30 Average for May...... 2 30 4 40 45 1 20 Total for May 31 days| 77 30 144 40 23 15 4] 20 Nore.—If horses are used in the chore work, extra columns must be ruled under each heading where they are used to provide a place for the hours and minutes of horse labor. Reporting Chores.—It may be somewhat more satisfactory to enter the time spent in chores every day, but, if chore time is fairly uniform, estimates made two or three times a month will be all that is required. If the time spent on chores changes greatly at any time, for instance when the cows are turned out on pasture in the spring, or when additional stock is purchased, entries should be made so that these changes may be taken into account. On the basis of the estimates of chore labor the total time for the month is figured under each heading. The monthly totals may be charged to the proper accounts once a month, or the total time for the year may be found and charged as a single item just before the books are closed at the end of the year. When any special work is done on live stock accounts, as for instance when sick animals are cared for, it should be charged direct to the proper account, no attempt being made to allow for it in the chore estimates. Recording Labor.—A sheet a month serves to record the labor, when the following system is used. Spaces are provided for the different enterprises, columns for both man-hours and horse-hours, and for sum- maries. This record is easy to keep and useful. (See Fig. 75.) The next form illustrates a method by which the labor records are carried out to the utmost detail. It combines the record of each laborer with the enterprise concerned. Usually a statement of the work done is of more value than the record of who does it, unless considerable variation in rates occurs. (See Fig. 76.) 382 FARM MANAGEMENT Foreman’s Weekly Report of Work Done.—This form is used by a corporation employing 2,000 farm hands, to keep track of work being done. Its inauguration resulted in reducing the payroll 10 per cent, in encour- aging competition among foremen, and in enhancing feeling that good work would be known and appreciated. Supplementary Records.—WMaterials Record serves to record the use of various supplies and materials used by the various enterprises. This record is needed only when supplies are drawn from a common source. Imfrodemertls A WorseDorn TIME BOOK for the i ay | Soe ccoebhl ia es le SPAY [sl 721 de BERENS 7 | 9 [oy Fic. 75.—Example of a time book. Can be segregated by accounts or by individual workers. Purchases solely for a department are covered in the cash book, but lumber, or salt, or feed, drawn from bulk purchases, must be taken care of, and the materials record is for the purpose of preventing the overlooking of such items. ‘Figure 78 is suggestive: Production Records are necessary in keeping track of output from various crop or stock enterprises. No special form is needed. The amount of detail desired will govern the kind of record to keep. A simple record is illustrated in Fig. 79. The Time Book is a record of the various men on the payroll, showing periods worked, rates, totals due, payments made. It is a personal record. Sometimes the time book carries data for use in cost accounting, by listing operations as well as time worked. (See Fig. 80.) FARM COST ACCOUNTING 383 Form A, Regular Worker's Daily Time Sheet. U2 doar Meine Ataceh Clr. th Day of Week Lot. Date Yr, LO _ KIND OF WORK. HORSE. Include Iinpleinents used, number of loada, etc. | no. | OURS. = ie 5.00— sO mating rear operws| |v] | 690 f Tae" oa ee dake meet, A Heft We Vale 7 An 8.00 ys 8.30— 9.00 — 9.30— Low 11 7 Cree 10.00-_— Ci ph Fis |\|4 10.30— A tt 60—— 11.30— 12.00- 5.30 3 ‘a ray ce] €.00— —_ ea ee 6.30. iio eae) 2 7.00— 7.30— G 8,00—— TWORKWAN IP. Ae PT a TOTAL HouRS | / 2 VLG, Ny Cvw:A CH . Corr of feri REPORT O. K. wun WAY Phot 7 aT Fic. 76.—Daily time-sheets, by half-hours, for individual workers. Kield| Report) hor = Ranch ~_ Division For Week ao __19]__Ending 191 ee — erformed Bitte Fig. 77.—Foreman’s weekly report of work done. 384 FARM MANAGEMENT (Do not include cash purchases unless taken from un t Month of__March _19 17. mente Gl * 100 sks foc oa ot A a ree ah : Remarks Record of Materials Used Other than Feed >A se 1K Sia Fic. 78.—Example of a materials record. Statement of Production Month of _Sept 39 17_ Ea: Dept. Producing Kind of Product } vate Cream 3007 bfat Skimmilk 8 Calves 18 Pasture on stubble Fia. 79.—Example of a production record. FARM COST ACCOUNTING 385 Household Accounts are sometimes kept, to segregate items which properly belong to the care of the family. If the accounts have been completely kept, the household expenses are easily assembled from the cash record, inventory, and record of supplies used. These accounts often total to a considerable figure. _ An example of a household account is given in figures 81 and 82. Production per Animal.— Under miscellaneous records may be in- cluded the detailed stock-production records, as illustrated by daily production records per cow or trap nest records for fowls. [—_____ 1} {3} [5 7 1 fs 5 [lj [1g 2 27} 29 31 Total 2] |4 ‘ 2 fs 2c bo 26 28! [30 | Timel[p fa = TT] i ee Ovcupation I | zi pit + 4 { : al [5] Iz] fol aa) ha i To boat lost! bel lod by Total] Rate 2 6 20 22 24 26 28) 30 | Time|jp.day J lod log 8 Bt Tuell! rate 26 2 30, | Time [P: day Fig. 80.—Typical time-book page with spaces for three workers and some segregation of work done. Other Miscellaneous Records.—Other miscellaneous records occasion- ally found in farm offices are: breeding records, stock records, sales records, and accounts with others. Use of such records is determined by the needs of the individual business. (See Figs. 83 to 88.) Supplementary Notes.—There are many supplementary notes which ‘it is desirable to keep in the same books with the accounts. Sometimes they are written on the page of the special account to which they belong; at other times they are kept by themselves at the back of the book. Dates of “last killing frost in spring,’ “first killing frost in fall,” ‘death of horse or cow,” and “height of hay in mow or silage in silo at this (given) date” may be cited as valuable information so recorded. 25 (2 FOR THE MONTH OF HOUSE HOLD ACCOUNTS Mm —————— | rems © tenie8! 6 Ce PONT seR oat. 165 L: fe Pew? 386 FARM MANAGEMENT SRAEHHSSER0000H00000RE0R00000.0R0000 0000015 eee HEE EEE Ves a af | eA [2 | | | i. HERE ER EEE EEC EERE EEE BEBRERREBERE & 2s SERS ie Taal a . PERC EEE PRES EEE TEE ers eles alee : Ss ea Ta ee ee ae Z r Dac Ga s SR0000R0000 0000000000000 0n SRNR USER SES SOE OE RSs wes : PEEEEEEE EEE a 4 SLaMuuane ce 4 eRe Litt i = AREA EREGEHE coo ees +H BERUSEUSROSSHSEGSEEGHRUSRE080000L300 oe aw re Seces CANES CCEESECCECECEECLCESEEECEERER CEE = a ae EC = i NN SENN ESN OT WSN SS a Sa a as ee ee ees FORWARDED FORWARDED SMM rot. Wy, sod ~ NS x : XS ~ SH AY NS 3} a iS x : \ G sy x NN gaa ° " RNG PUR WN SAS NN REEES SESECACSE PTT Ts ep te SSepSaeenceaes Sa Bat oto td EEE EE EES is | Peete aleisbedal= oi [Least alate ger ree Pere rere ree errr e CEC eae eee | OREE LANNE ALAATRATAGADTAGUTAGAOTAGUAAAAGATG Fig. 81.—Example of items from cashbook of ee accounts. FARM COST ACCOUNTING 387 There are other records that may be kept if desired, such as herd records, maps of ditches, maps of the farm showing crops grown each year, and yearly crop records showing fertilizer or manure applied and yields each year. These are not necessary to the success of the cost accounting but are useful at times and may be kept in the back of one of the books. — e =|_=|=|_=[-l»|~[=[-[~|~] =] et ed lcd pel ble aay I\ist F / /2\Go\ S\SH 0 ACE ed ESA /O /N5a_ §£ / co [sad al ale ed dol al dal lo ede Z Hod mina tcl elidel ec leel sled alcatel oipalcaligalod goledvaniae rod dl oh zelrod dyed vdved ed valod oad vad esyedzdrasoelrodtodveslos-2ye so == CTT Some eae Re) aed a de bare LE HL [lola Pal loci) ated od ie PAGE de. Pe ele eae als ea : at a ece ta Lavell Vel Se eee er eecaaecene Lier oren Gag" Fadl be Sel lala Halsted eles = fab Lae sig Clothing §\¢a29 & 1 Ka i bas) ~N MINIS ls | NAN [Novy lo ak Ten I S ke [ew BS | SSS SS ENS Poultry o| 4 L : sal dectrdad sd 2 es ae a a PI il ge | EE LLL IM Lhagoy Me : So] /\50 Yo 0 ZL CRepiale ect elas: Lae AalcaaehG aa Aa ee CL | Lele ed ed Hie s ee TT Vad el rela aan bees eee ree bare Gl nel Pale Se SA SSeeneee rie oI POIRIElS es Oe a a ma a (eA ge pe en ane eed [cade eat Sede ras __| PHeolezshral bel ial neoll sl gal gazel asec £4.74] od ps golbo| st dol 2.7) NOG es” abd “Idcider " ¢ dems ip the ‘[Sund d“h card)" Cdlumna fnay be segregated anded “Sptcial A SUMMARY OF HOUSEHOLD ACCOUNTS Fig. 82. Opening Cost Records at the Beginning of the Year.—The opening of the books is not difficult if the inventory is complete and properly prepared. First, an account is opened in the financial record with each class of property as shown by the inventory, such as ‘Real Estate,” “Horses,” “Cows,” “Machinery,” “Feed and Supplies” and other forms of property, and also with each individual or firm whose name 7 appears in the lists of ‘‘ Accounts Receivable” and “ Accounts Payable.” 388 FARM MANAGEMENT = Fic. 83.—Ledger accounts. A record of bills owing to or owed by the farm. FEED RECORD Kind of Stock -Dairy—Cows Week Ending _May_91 19 10 SIaIS we ]% [2 df 6 8 5 6 § 8 2 2/1 1350 Princess x Pounds S = Soiling. Fia. 84.—Example of a feed record in conjunction with a dairy. FARM COST ACCOUNTING 389 When these accounts have been opened the inventory ‘amounts under under each head are carried to their respective accounts. All ‘‘asset”’ items are entered on the left-hand page of the accounts under “ Receipts,” and the “‘Charges” on the right-hand page. When all the entries as shown by the inventory have been made, the books are said to have (Do not include cash purchases unless unsegregated when bought Record of Feed Used Month of January 1917 Alfalfa hey Barley »? LG Fusture 10A for 8wks Fia. 85.—A feed consumption record for all departments of a diversified farm business. HORSE AND MULE PASTURE Ranch No. Month Ending Altalfa Pasture | Fie. 86.—Monthly pasture record. been “opened.”’ Each year, after the books have been finally closed and the results drawn off, the foregoing process is repeated for the accounts of the new year. Other accounts are afterwards opened throughout the year as items occur to be charged or credited to them. Closing Cost Accounts at the End of the Year.—Although consider- able time may be required to close a set of accounts, it usually comes at 390 FARM MANAGEMENT LIVE STOCK Ranch No Month Ending Additions she si w]H & | Herre Cotes_] Bee | = Se ===) S & J = Stallions and jacks. H & M = Horses and mares. Sg = Suckling colts. 1Y = One year old colts. ; 2Ys = Two year old colts. Mul = Mules. Jen = Jennies. Fic. 87.—Monthly record of livestock on hand. Memorandum of Capital Account Year of 192 — Statement of Capital at Leginning of Business Year Opera‘or's Investment (a) In ranch and equipment___________$ (b)_-As cash on hand for running expenses 3 Total Operator’s Investment—_________$. Borrowed Investment (Mortgage or Note ) (a)_In ranch and equipment____________$ (»)-As cash_on_hand-for running expenses. ty} __Total Borrowed_Investment———_______$ Grand Tota] Invested in Business (Yperator’s and Borrowed-Money ) Date jeDate et R When | Amount ofp Bey Due _| Principal Statement of Chances in aa During Dusiness Year Becord of Borrowings Borrowed Date of | Period of| Rate of | When from Loan Loan Interest Due Princi pal Amount Balance of A Fig. 88.—Record of borrowings and repayments, with spaces for a statement of financial standing. FARM COST ACCOUNTING 391 a season when other work is not pressing and weather conditions are more favorable to working indoors than out. A definite order of procedure should be adhered to in closing the accounts. The following order has proved satisfactory.* 1. Take a second inventory of the entire farm. 2. Itemized statements should be requested from all dealers from whom goods are regularly bought on credit. These should all be inspected and any items thereon which have not yet been entered on the books should be entered at once. Memoranda should be made of amounts due the hired men or any other persons. All accrued income and expense of every nature, pertaining to the old year and not yet entered on the books, should be charged or credited in the proper columns. 3. Accounts receivable should be inspected and handled in the same manner. 4. The ‘‘Feed”’ records are next figured up to date and the corresponding entries made charging the animal accounts and crediting the crop accounts, or “Feed and Supplies,” as the case may be. 5. The various live stock accounts should be credited with the value of any feed charged to them at harvest or time of purchase and not yet consumed. Such surplus feeds will be so valued also in the final inventory after the books are closed. The animal accounts for the new year should be charged in like amounts in opening the books, the values of these being thus deducted from the expenses of the year in which purchased and being charged against the year in which they were consumed. This is sound accounting practice, and is known as “reversing the entries.” 6. The value of pasture utilized by the animals during the year should be charged to their respective accounts and “Pasture” account credited in like amount. The rate charged for pasture should be as near as possible the price for which pasture rents in the region. Pasture accounts should, of course, be charged with all the expenses of pasture maintenance, as well as for the use of land in pasture as hereafter described. 7. The value of farm produce used in the home, if not entered before, should be attended to next. Included in this would be estimates of the quantities of milk, butter, eggs, potatoes, apples, etc., used by the farmer and his household. Personal account should be charged with these values and the proper animal or crop accounts credited. 8. The value of the board, produce, or other allowances, furnished the farm laborers should be estimated and the amount charged against ‘Labor’ account, crediting “Personal” account with the value of the board and the crop or other accounts for the value of the produce or other allowances. 9. The value of the unpaid farm labor done by the farmer and members of his family who are not being paid regular wages should next be estimated and entered. “Labor” account should be charged_and ‘‘ Personal’’ account credited. .10. The animals should be credited with the value of the manure produced by ‘enn during the year and the total value of manure charged against the ‘‘ Manure”’ account. These data can be secured from the “Manure” account in the Work Record if the latter has been properly kept. 11. Estimates of proper amounts for the use of the farm buildings for the year should be made. Each crop or class of animals, the “Personal” account, and the accounts with machinery and man labor should receive a charge proportionate tc its use of the buildings and the total amount so charged should be credited to the “ Real Estate” accounts. The use of other kinds of buildings is estimated, and when all have been so handled the total ‘use of buildings” cost is found and charged to each account. As a general rule it is safe to charge 8 to 10 per cent of the current value of ordinary 392 FARM MANAGEMENT frame farm buildings as annual use cost or rent. Brick, stone, tile, and concrete buildings should take a somewhat lower rate. 12. The Work Record should next be reviewed and the hours and minutes of man labor charged to each account should be added up. The various totals should then be added together and the total hours of man labor found for the year. F 13. The total net cost of the ““Man Labor” account in the Financial record should then be found by subtracting from the total of the charges the total of any credits. This net cost should then be divided by the total hours of man labor for the year. This gives the man-hours rate. It should be worked out in terms of cents and mills per man-hour. 14. The total hours of man labor, including chores, found against each account in the Work Record should be carried over to the charge page of the same accounts in the Financial Record. The hours should then be multiplied in each case by the man- hour rate and the cost in dollars and cents carried to the money columns, crediting “Man labor” account, item by item, with the same. When this has been completed, the ‘‘Man labor” account will balance within a small amount. 15. The to’al hours and minutes of horse labor are next found in exactly the same manner as the man labor. Before the net cost of horse labor can be found, interest (at current rates for secured loans) must be charged and the final inventory value of the horses must be credited to their account. After this has been done the net cost of horse labor and the horse-hour rate are determined exactly as for man labor. 16. The total hours of horse labor against each account in the Work Record are next charged against the same accounts in the Financial Record, the values found by multiplying by the horse-hour rate and extended to the money columns of the various accounts, and the sum total credited to the “Horse Labor” account exactly similarly to the method of handling the man labor. 17. The distribution of the annual cost of using machinery is the next step, and it is handled just as were the man and horse labor cost, with a few important excep- tions. The inventory value of machinery and any machinery parts on hand at the end of the year are first credited to the ‘‘ Machinery”’ account in the Financial Record, interest charged, and the net cost for the year ascertained. To distribute this cost is now the problem. There is no record of machinery hours, but such a record can be dug out of the various accounts in the Work Record if desired, and an hour rate worked out for each important machine and group of minor tools. This is the most accurate manner in which this cost can be distributed, but while valuable results to the student and investigator would be obtained, it is doubtful whether the practical farmer would find them useful enough to pay for the long process of figuring involved. A shorter method is available, if it be assumed that for every hour a horse is worked machinery is also used, and therefore each account should have charged against it the same number of machinery hours as horse-hours. Machinery cost may then be distributed on the basis of horse-hours. There is only one hitch here. Horse-hours have been charged to ‘‘Machinery”’ account, and therefore if this basis is used ma- chinery will have recharged against it a certain proportion of its own cost. This can be obviated by first deducting from the total horse-hours the number of horse-hours charged to ‘‘ Machinery” account and using the remainder as the basis for distributing the entire machinery cost. This should now be done, proceeding with the distribution exactly as explained for the man-labor cost. Assembling and Distributing Machine Cost and Overhead Cost.—The Office of Farm Management of the United States Department of Agriculture, in its cost accounting work, assembles and distributes machine cost and overhead according to the following memorandum prepared by Mr. J. S. Ball.* *Especially prepared Jan. 29, 1919, for the author, when acting chief of the U. S. Department of Agriculture Office of Farm Management. FARM COST ACCOUNTING 393 Table 149 illustrates the methods of assembling the annual costs of farm implements as made up of their depreciation, repairs and upkeep (both labor and cash), building charges, taxes, and insurance. Each implement used for a definite purpose is con- sidered a unit in assembling the costs. If there are more than one of identically similar implements the two are combined as one unit. After a table is completed showing the costs for the year of each separate implement unit, the cost for minor tools is added thereto to get the grand total of implement costs for the year. Table 150 illustrates how the annual charges when determined are distributed to the cost accounts of the various farm enterprises. Each implement is distributed on the acreage basis. Implements which may cover the ground a number of times, depending upon conditions and time limits, are thought to have their cost distributed pro rata on the basis of the total hours to each enterprise for use of the majority of implements. The tables presented have been somewhat abridged, as the actual list of all tools and implements on even a small farm and the actual distribution of the cost of all the farm enterprises would make unwieldy tables. The value of this method is two fold: not only is the machinery charge distributed on an accurate basis, but data are provided which enable studies to be made of the costs of individual implements and classes of implements. TaBLe 149.—ILLusTRATING A Mertuop or ASSEMBLING ANNUAL Costs oF FaRM IMPLEMENTS Annual costs Num-| Jnitial Beets Gh imnplement ber in Repairs and upkeep ee Taxes on ventory Depre- Inter- : } and farm value jciation| est img | insur- Total 5 Labor! Cash | Total | charge | | ance Walking plows......... 2 $ 30.00 {$ 5.00/$ 1.37}$1.04 [30.50 }$1.54 | $0.21 |$0.15 |$ 8.27 IDIREVNATFOW... 4000025 + = 1 18.00 3-00] “O=82} 0-38. 0... 0.38 0.14 | 0.09 4.43 Spike harrow.......... 1 12.00 200). Oo sate ont. cress Eee 0.09 | 0.06 2.70 antiroullers-- bss: se 4. 1 EEO he nae OS25) OS219 hee. 0.21 0.04 | 0.02 0.52 Cultivators: .-4.<. 227.50 145.30 82.20 IROullititym eras trtoe aia Steele = epee sta ou 193.05 76.54 116.51 ‘SHMG| [Olt 6. Guco episod vee Pe Bese Homie 74.50 33.26 41.24 V0.0) Cees aero et ace 358.00 265.82 | 92.18 Onutsibeslabor jae ne i. tse, 2s fee Mes « | 68.74 65.38 3.36 TCH ta ae en ey RR ee $5,104.05 |$4,688.17 |$1,112.45 | $696.57 DWeductines lOSSes ied re sure ees ore | REOSREB Rrera A Bee ie | 696.57 Nettiarm? profit: {oss 2s 58 fase asahare Gage ec hat. 2s B e EO OO Where losses are sustained, the study of the facts for past years when profits were made may show why the losses occur, and encourage the farmer to strive to overcome, in the future, the conditions that caused them. 400 FARM MANAGEMENT Example of a Crop Enterprise Costs Record.—An example showing the details of 5 years cost data covering the growing of potatoes on a western New York farm is presented below:!?’ TaBLE 154.—Cost Rrecorp CovERING 5 YEARS OF PoTATOES ON A NEw YorK FARM 1910 1911 1912 1913 1914 Five-year average Acres grown 20). 5 Adina 20.7 19.3 16.7 18.88 Per acre costs: Labor in growing: IY Iho ee en BS Min Sain yee atonS © $7.61. | $7.36 | $7.82) $°8.10)) $°5.78 $ 7.33 OTs@ sosbicc eos e eapeme Se ices 10.67 8.50 9.65 8.41 6.76 8.80 Labor in harvesting: Mla mte cic cicis Sretatas soleus cud chevensnaye eee 5.46 5.29 4.36 4.22 4.93 4.85 1 6 (fo) = (2 Sen ieee tra SREP Aho aucl 4.65 4.92 3.74 3.20 Ske 3.94 Total labor cost:. Tne STO WINE Brice, pai esters es 18.28 15.86 17.47 16.51 12.54 16.13 Injharvesting- os. 2 ss alae eer TORT 10.21 8.10 7.42 8.10 8.79 Materials used: Viseree\ erste. seteels ole exeue teerencke ere 2576 9.13 9.00 1.23 8.59 6.14 Seeder ebsites cisvene Mista asin diene 3.20 7.18 Wes chs} 8.18 10.57 9.38 BPertilizer. sense ee 8.13 13.10 9.14 10).32 10.04 10.15 Limetfor spraying acne 0.48 0.41 0.44 0.54 0.15 0.40 Arsenate onmlead saci - maar. 1.70 1.40 itgalzé 1.34 1.26 1.38 Sulphate oficoppers.....4-. 2 «= «- 1.48 20 2.53 3.45 2.43 2.57 Total cost/of materials.:.---- +5...) Wy sides 34.19 40.06 25.06 33.04 30.02 Indirect costs: Implementicoste. csc. a ta 4.39 7.10 8.37 6.50 8.13 6.90 Interest;and: taxes sinclair tar 2.96 Bo 70 3.57 5.43 5.40 4.22 Overhead expense................ 3.30 5.23 6.59 4.87 5.70 5.14 Totaltindirect costae. iis ae 10.65 16.08 18.53 16.80 19.23 16.26 Totaly allicostsr.teciscs costes 56.79 76.34 84.16 65.79 72.91 W220 Per bushel costs: Dabor toyerows -ciccisen eincircater 0.09 0.08 0.08 0.10 0.06 0.08 Tabor tovyharvest:..00. seas ere 0.05 0.05 0.04 0.04 0.04 0.04 Motallaboricost.ce eel 0.14 0.13 0.12 0.14 0.10 0.12 Miaterial sisiscjevcwetoe eases fo sstensusht terete re 0.09 0.16 0.19 OmdlS 0.15 0.15 Indirect Cost). asec. sre eels cleats 0.05 0.08 0.09 0.10 0.09 0.08 Total (eostiper!bushelay . 2. a.) tre 0.28 0.37 0.40 0.39 0.34 $0.35 Yield per acre bushels.............-. 201.00 208.0 208.0 168.0 | 217.00 200.6 Selling price per bushel............. 0.40 0755 0.49 0. 0.28 0.464 Seed per acre bushels.............-. 12.8 14.5 V5=5 16.1 14.1 14.6 Seed cost per bushel, dollars........ nOR25 0.49 Lets Onb1) e2O eo 0.63 Fertilizer per acre, pounds.......... 643.0 872.0 700.0 767.0 713.0 739.0 Cost)per ton, .aollarsim-i ee ire 2s 30.02 26.18 26.93 28.20 $27.31 FARM COST ACCOUNTING 401 1910 1911 1912 1913 ined average Acres) TOWN. ))4. Jp. = = 20.5 17.2 20.7 19.3 16.7 18.88 Per Per Per Per Per Per acre acre acre acre acre acre Rates per hour: Wen ret E) Olesata- ch ore. cvs. a attetels eee euate ae eet $ 0.153) $ 0.141} $ 0.156; $ 0.171) $ 0.169 $ 0.158 ionse labors sclhn.c te -saior ie aeeccus aoa ea (Oe, abee7¢ 0.1438 0.148 0.120 0.130 0.144 Man-hours per acre: BRO ROTOW A ten ert abe sitic, es eeehe raya, cose 49.74 52).,.22 50.08 47 .37 34.22 46.73 SROMMATVESUS ye eho o iikile o ersters, cual ues 35.68 37.55 27.95 24.72 29.16 SLOW STON ly Sea oe cote taal OR teeaec Se ee a een 85.42 89.77 78.03 72°.09 63.38 77.74 Horse-hours per acre: PHONE UO Wire Heretie ciahe e.cisiein te diseases 60.28 59.46 65e15 70.08 52.02 61.40 PROd Ae IVieEStR enya amie us oirene eo suis en8 26.29 34.40 25520, 26.63 24.37 27.39 TGs alone hes Cate ce gene ce oreeR on en 86.57 93.86 90.42 96.71 76.39 88.76 Example of a Live Stock Enterprise Costs Record.—Records for a dairy herd are illustrated in the next example. The data as given in the table are an approximate yearly record on a Wisconsin dairy farm.*? TasBLeE 155.—Cost Recorps or A Darry Herp Data ITEM Inventory Jan. 1, 1910 Live stock—47 cows, 3 bulls................ IB, CUP LOMA Ay ees cohen

. ee 6.362 IPlambine: fvnec ne eis oe eee 0.689 || Hauling, sorting, and storing.... 3.317 Hertilizers (25) tons)):.. 24-4) 6.500 || Machinery cost................ .596 MPC (hic = op ccmecnerrareioe 00327) \Muand-renitalee mera een ee / 3.000 Cultivating (3 times)........ 1.814 | Spraying (4 times)........... 0.446 Totalleion Vexnucas eee see nals $37. 721 COSTS OF PRODUCING CROPS 417 South Carolina Costs: Cotton, Corn, Oats, Hay, Cowpea Seed, Wheat: 1914-15.—A study in Anderson County, South Carolina, resulted in findings as to cost of production and farm value as follows:74 TaBLE 166.—Costs CoMPARED WITH FARM VALUES OF CRops—SoutH CAROLINA Cotton é Cowpea | Cowpea Wheat Cc Oats Oat h a Pereoune | bushel | bushel | perton | bay per | seed per | | per Cost:........-.../$0. 1089 | $1.001 | $0.433 | $13.88 | $14.10 $2.95 $1.34 Farm value...... 0.1150 0.983 0.657 23.97 TSA Ly/ 1.98 1.29 Five-sixths of the cotton, four-fifths of the corn, and seven-eighths of the oats and oat hay were grown either by the owners of the land or under their immediate supervision. TaBLe 167.—ITEmMiIzED DISTRIBUTION OF Costs SUMMARIZED IN TABLE 166 Gross Theniised lint Corn Oats Oxthas Cowpea | Cowpea | Wheat costs cotton per per aa nee hay per | seed per per per bushel | bushel ton bushel | bushel pound | Nene oc A ic 5 $0.0154 | $0.210 | $0.075 $2.86 | $3.08 | $0.42 $0.25 Man labor...... 0.0448 | 0.305 | 0.094 a. 25 3.31 1.61 0.31 Interest on work- (iN et a O200L85. | 02011 0.004 0.16 0.13 0.05 0.02 Mule labor......| 0.0220 | 0.242 | 0.082 2.85 3.61 0.54 0.30 Implement cost..| 0.0031 0.036 0.016 0.47 0.58 0.09 0.04 Seecdiaceekiacs.: 0.0017 0.008 0.050 1.66 2.91 ORS en Oral Pertilizer.:...:.. 0.0174 0.189 0.091 2.56 () 574i Miscellaneous... .| 0.0030 0.021 0.07 0.06 0.03 0.08 Metal... . $0.1089 | $1.001 | $0.433 | $138.88 | $13.68 | $2.95 | $1.34 Texas Costs: Cotton, Corn, Oats, Hay, Sorghums: 1914.—Costs on 114 farms in Ellis County, Texas, were found to average :° TaBLE 168.—PrER AcrE Cost, VALUE, AND YIELD oF VARIOUS Crops (114 Farms, Exuis County, TEX as) Crop Cost per acre Value per acre Yield per acre BPE EOM. adored: s-< bod sore nel eta $22.65 $30.50 241.0 lb. CORT SE tee RE iba Niobe ase 14.92 20.76 20.6) bus CONUSMP otis Sticicls som cteleteets 10.44 9.91 19.7 bu. OGRA AS eas alone re eestor 13.12 12.59 0.94 tons BMRB RNERTINS 2.203 (acs et d0's niaareicls 20.77 33.03 2.8 tons JU Rp eR 26.80 38.57 2.51 tons 418 FARM MANAGEMENT Kentucky Costs : Tobacco, Stock, Dairy, Mixed : 1913.—Costs in Ken- tucky were found to run: TaBLE 169.—Costs or Kentucky Crops | | Corn, per | Tobacco, per |Wheat, per| Rye, per |Meadow hay, bushel pound bushel bushel per ton Type of farm | ae Value} Cost | Value) Cost (Value! Cost |Value} Cost | Value ToDaccOrn soe ses ele |$0.76)$0.76|$0.113)$0.118)$0.73)/$0.98 $1.33) $0.84/$16.67)$16.06 Mobaccorstocks...52--e- ee eee 0.71] 0.76] 0.123} 0.119] 0.88] 0.98] 1.04) 0.84} 16.00) 16.06 General mixed..................| 0.73} 0.76] 0.130) 0.116) 0.75] 0.98) 1.01] 0.84) 15.27) 16.06 Stock with tobacco..............| 0.65] 0.76] 0.120) 0.117] 0.84] 0.98) 1.01] 0.84) 18.94) 16.06 Stock with no tobacco... <2... -..- -|O)G4)) OogGlirn.. . = il. 6151s) - 0.98} 0.98} 1.22} 0.84} 22.50} 16.06 IDEWAV 5 cae watoexsamesoeas 4 0.81] 0.76] 0.127) 0.104) 0.68) 0.98)..... 0.84] 18.16] 16.06 '$0. 68/$0.76|/$0. 127 $0. 118/$0.80/$0.98 $1.05 $0.84/$17.75/$16.06 Georgia Costs: Corn, Oats, Sugar Cane, Potatoes, Watermelons: 1914.—Investigations into cost of growing crops in Brooks County, Georgia?® resulted in findings as follows: TasLE 170.—Costs or GrorGia Crops Land | Man | Mule Sn Fertil- | Special Crop ment | est on | Seed : otal rent labor | labor izer costs cost cash Al 2 Corn. $2.86 |$ 4.10|$ 3.14| $0.63 | $0.07 |$ 0.11/$ 1.88] ..... $12.79 Oates ee BU ms 2.00 | 1.91] 1.86| 0.38! 0.03 | 0.84] 0.33 | $1.14 | 8.71 Sugarscane).<, doc oon. 3.45 | 36.39] 14.12] 2.88 ORZO| LOESE ial 7.35 | 85.92 imighspOLAtOes= CREMP Dt aeaeee rs ere een ME OOU BLA secret eet a Se ere Gags, idle tailah er aysiavate-my oa iDtnihe'eyetels © 1 AB Se ceyenac) cel oc ntene encec clic Eo icicnet ee see A CMe Feel nara tet a eine nr Farm returns for product, baled and f.o.b. per ton: First cutting: $300. 200. 400. 250. 150. NRF OCON oa me bo 0 00 00 00 00 00 .00 00 .25 .70 .75 . 60 .70 .00 .00 -75 -75 .00 .00 .80 .35 . 50 .00 .00 . 50 .25 .25 .25 .00 .00 .00 .00 .00 00 Both usual and good yields are shown. Of 100 commercial growers from 30 to 50 will obtain usual yields, while 8 to 12 receive good yields. The rest receive either less than usual or more than good. 428 FARM MANAGEMENT A summary of the costs for the field crops follows. Fruit and truck crops are shown in subsequent sections set aside for such cost data.97 TABLE 179.—SUMMARY OF OPERATING Costs IN PRopUCING CALIFORNIA FIELD Crops Usual yields Good yields Cost | Cost Cost | Cost PPP Yield per per Yield per per per acre | acre, | acre, per acre -| acre, | acre, 1915 | 1919 | 1915 | 1919 Alfalianet...adius OO Mey mie ce 5 tons 1$39.00)$ 53.00) 8 tons $65.00) 90.00 NSD ATA CUS fee ia Nryais, «naioe ce ntl: 4,000 Ib. | 55.00) 111.00, 5,000 lb. | 65.00) 132.00 Barleyeverscuse sce rieticckorr: 1,200 lb. 8.00) 13.00; 2,000 lb. | 10.00) 17.00 Beans, dry........<-.-.--+.| 1,000 Ib: | 15.00). 2600) 1,5001b: | 19500sie00 Corn, Indian (grain)........ 1,000 Ib. | 18.00} 32.00 2,000 lb. | 23.00) 51.00 Cotton, medium staple, lint. . 400 lb. | 42.00) 75.00 750 Ib. | 60.00, 109.00 Lay POC aM ete ays Sates) dey eewene 1 ton 8.00). 16.00) 2 tons 12.00) 21.00 1B (Oy oSiha Peed Lee anamteie sg Bt: 1,400 Ib. | 60.00) 144.00) 2,000 lb. | 68.00; 185.00 Oats Or es ee setae 900 Ib. 7.00} 14.00; 1,500 Ib. | 11.00) 18.00 JESS} (Ola dade ae oe UMN aR niet bala 800 lb. | 44.00) 63.00) 1,200 lb. | 57.00; 87.00 JECOLOR ES AE EN aan etn eer easy Sia eo Bie 6,000 Ib. | 42.00). 78.00) 15,000 lb. | 60.00) 113.00 RIGS HN ey tar atsh Ree rea oes s 2,500 Ib. | 41.00} 73.00) 3,500 lb.) 45.00) 82.00 Sone hima (rei) ete 1,200 lb. | 18.00) 22.00) 2,500 lb. | 24.00, 29.00 SUATMbeeion eae eens LOmons 39.00} 61.00) 15 tons 42.00) 66.00 IWiheati ota: sve iatie eters ees 700 Ib. 7.00) 12.00) 1,000 Ib. | 7.00) 12°00 Average cost per acre.....| ........ 1$29.531$ 52.87) .......... '$37.87/$ 69.53 Percentage increase in costs OW Ver LO lay cedars 80 per cent 84 per cent These data are instructive in showing (a) the variation in expense of producing different crops, (6b) the variation in receipts, (c) the sums available for uses other than operating expense, (d) the change in costs and receipts 1915 to 1919, (e) capital requirements. Values of these same crops are shown in the chapter on profits. Costs of Producing Fruit Crops Costs of Producing Apples: Washington, Colorado, Oregon, Idaho: 1914-15.—The cost of producing apples has been studied by the federal Office of Farm Management in various apple growing districts of the United States. The findings of these studies are now appearing, the first six publications being by 8. M. Thomson and G. H. Miller, covering the following: COSTS OF PRODUCING CROPS 429 TaBLE 180.—Costs or Propucina APPLES (FIVE STATES) U.S. DoAS District Office of Farm Management, | Date of issue Bulletin number Wenatchee Valley, Washington.................. 446 Jan. 10, 1917 Vee LOE Onrk iG obice seat Ne RW yb, dic emer Abie. 500 Mar. 14, 1917 eodehiver: Valley, Oregon.) 2.0. 518 Mar. 17, 1917 Walameaay alleyn WW ASDINGLON... 5 ncn fo el ow nes 614 Apr. 20, 1918 Berber Wal eye UCR O sr 2c occ vicn, ee oak Se wins we eds 638 May 10, 1918 Wes pemeeN OEK chk ru tiwios cs Souk ers odiem erele | 851 July 30, 1920 The publications are unusually detailed in reporting sizes of orchards, kinds of operations, land values, labor requirements, material and fixed costs, and yields. In brief, the findings show the costs, for the year when the study was made, to be: TasBLE 181.—SumMARyY oF APPLE PRODUCTION Cost Data FROM FIVE STATES Total average cost 2 Number ey cteee 3 Bay a Year yield District ._,| orchards studied Pras Bese packed Per Per packed boxes acre box Wenatchee Valley, Wash..../1914 87 |593.0 $469.73 $0.79 Western Colorado........... 1914-15 125 |284.0 239.79) 0.84 Hood River Valley, Ore..... 1915 54 1222.0 226.96) 1.02 Yakima Valley, Wash....... 1915 120 |432.0 345.68 0.80 Payette Valley, Idaho....... 1915 38 (337.0 239.65] 0.71 Western New York......... 1914-16, 218 84.1 bbl.. 118.78) 1.41 per barrel Estimations of cost include: Labor Costs other than labor Maintenance Handling the crop Material costs Fixed costs Manuring Pruning Disposing of brush Plowing Cultivating Trigating Thinning Spraying Propping Cover crops Miscellaneous Hauling box shooks Making boxes Picking Hauling boxes to and from orchard Sorting Packing Hauling packed boxes Picking up and hauling culls Box shook Nails Paper Labels Spray materials Manure Gasoline, oil, ete. Taxes Insurance Water rent Equipment charge Machine hire Interest Building charge 430 FARM MANAGEMENT A condensed table showing labor for an average acre of fruit in five commerical apple growing sections is obtainable from the data. To the unit factors of labor indicated here, must be added the money costs of materials and fixed charges, to obtain the total cost given above. Full details of these items can be obtained in the publications. Taste 182.—DerTaitep Costs or Propucinc APpPLES—DaTA FROM FIVE STATES ie Wea Western Hood River | Yakima Val- | Payette Val- Wash. Colorado Valley, Ore ley, Wash. ley, Idaho Yields in boxes | 593 | 284 222 | 432 | 337 nee eres Man- |Horse-| Man- |Horse-| Man- |Horse-;| Man- |Horse-| Man- | Horse- hours | hours | hours | hours | hours | hours | hours |jhours | hours | hours Manuring...csesse eee | Sed2|" wieo2|) 4.841) 1 o2i Fda iisserecatahe Le 13.00} 3.78] 7.32 IPTUMIN Peed eae rte re actiouers ec vohe 40831055355 HS OMlljecis == 2436). 3 rece D2 Okie 47.41 Disposing of brush........| 11.86} 14.46] 8.72) 10.64 we NG lestevetore 11.46} 11.35 Cultivating and furrowing FOr irrigating... 28.52| 50.82) 15.97] 31.36) 13.60] 27.20) 26.67) 45.83) 23.92) 47.84 Erratic cic seite ee: BYTER lo caoe 5 Nes Bete eee 256 Pee, USSG eas 9.34 ‘Dhinnin pe ere seers cist ace aie) Dove | sioeiatars a WAR TAYM escatoret 2468 c hence AG 39 |ceerctstels 47.36 Spraying.................] 28.12] 18.87] 30.29] 21.87] 25.71] 20.48] 36.69] 25.08) 31.71] 22.99 Proppine aerial TOOL SLO brs eracreterallirreeiee 14.23] 138.56} 4.06}. 3.69} 6.00) 8.15 Covericropping. 2-2 see oa. Miscellaneous............ S06) < elevators 20.29) 2.84 peal IS Ciao c 9265) O72 e080 Total maintenance........ 228 .86|102.80/165.23| 75.92/142.19) 81.63/215.39| 99.67|156.52|) 86.93 Handling the crops: : Hauling shookrs.2)-- sie 3.81) 7.18] 2.44) 4.87) 1.80] 3.35 s - Making boxes............ Nf SON tars aon ASG enone aa | aromas . 4 Picking s oa. orton ea tocar $61.02 Mame Sree ce oie Pecblee aoe ea ere 0.93 Plantseccreer er ees cr eet Sere ee eee 10.18 Ciratest ted le, fe Aycan eae 1.95 Watencis. Mileest?’. peers Loe hes ae UY ede eens 3.26 Interest andvtaxesa. oc teotntetre tarts ete ae cet 16.88 CHAPTER XIX COSTS OF PRODUCING LIVE STOCK AND STOCK PRODUCTS: MISCELLANEOUS COSTS Costs of Producing Live Stock! Method of Figuring Costs of Producing Beef.'!°%°—An example of the way stock men figure the cost of producing, or raising, a calf is shown in the following table taken from data collected during the years 1913-1917 inclusive. TaBLeE 187.—MeEtTHopD oF DETERMINING Costs OF CALVES AND BEEF Calves.—Cost of keeping 100 cows (valued at $55 a head) a year: TEVNESSES/E if CGTRACPET I BIR Rae en nd) ae ei Reet a coe $440.00 Weathiloss| estimated) atid percent, 1). o.. 520089. 00. 2 os 5. lee. 165.00 Pasture (rental rate or 8 per cent on valuation)....-............... 726.28 eee OSINOCIEGCEEON qc fo). s seis ht. Pe. es Sas 381.59 iEaibor (wages, board, bunkhouse, ete:).: 2... ..c4 o.).002 nds eee 122.74 Ranch expenses (interest and depreciation of equipment, cattle associ- One eS KIMlin Se prAITIEd OLS), serrata. camel Chyler ee 278.43 AGMMNStr anions (manavrer and offices)... ......s6 lee. + 46 wes oe 71:49 Bull service (7.1 bulls valued at $90) J WAU REV RSET ee er ote OO oaceA: BCcRRah Ai aso none ee ee $51.12 Wexth loss estimated; at 3 per cent... ......3...0... 19.17 HEP an pPAShire: kes eth Sete sk Sek oe aed os nti 78.66 Tsiboreanid OGWELl EXPENSES «iso araysicie spsney de ae ieee orale, § 33.56 182.51 $2 , 368.04 Calf drop 46.3 per cent on foot at 8 months of age. Coscolmcalisataweanin ey time... 2955 4 We ees Pd. oP Sess oes $51.15 Steers.—Cost of producing a 20-months-old steer: ORO CANS AbEp Old 5. ace a Ss So bcie sje cee + Galen eelae s $5115.00 Cost of keeping: Mimeres tra uRSNDEIE CEM bey et tec ctyniels chelate. helearsyqo.g 6 ham apd eta = 409.20 IBD Hy LISTS) Cb JETS eal Gy esi eee MRS An Re ean ee Fl AUC ee Pa 204.60 BAS GUMONE cpio cts Moremi Ve RIMES iiss seve cestat hagas sete, oe ee 726.28 HEC CMP Iyer so Moti: Ecorse een dats Getre coaching teintbotrata Hee 5 381.59 ILE OOPS gate aiehe tient cated erect. 5-0) CRC ee Ie ne Bree RE 122.74 Hara CHWOXPCMGCS tree. re Me MMI cue slain « SERS a a ay ee pees Ye 4 278.43 ACh TATION terme ferret e sale see as ee STR IEN MITT 71.49 Castrol aceers at, cOMOMtNSs 2o jee eae craie Gc oie cab wipe sve, =o cpehinalc oes aces $7 ,309.33 SE CRIAOTOIMAT KE CMI Gp re) oi ran aya ete sted «Sina bee ce haa ee eat BE 400.00 ota Waianr KOCH... Mest yleic for ciecd sesame cert ao as. oid ev elievel ai'duorepeve: onarbamebens $7 , 709.33 CORERDEIMBUCEI 14 5.0)c12 Ss chbn che! sie sy nreiase a RR Ne) Sino a s,'aoe ohana aie areata end ttcbarcter 77.09 436 FARM MANAGEMENT Cost of Producing a 3-year-old Steer: Cost of 100 20-month-old steers at $73.09..................---- $7 ,309.00 Cost for one year— Interest, loss, feed, pasture, labor and other expenses. Same as Fok a: a ae tee ote an oe eters ore aes con cheen ame TGS © 2,457.61 Cost of 100/steers’at 32imonths:..-c eras et 4. aoe Me eee ce ec ee $9 , 766.94 Marketing ‘expenses: ion <5) serch ree Core cee oe ee eee 400.00 Cost of 100),32-month-oldisteers). es sore ee eae eee $10,166.94 Cost peristéers. cate Basen che he ie Ra ie to da eed eae $101.67 Costs of Producing Beef. Iowa, Missouri, Nebraska, Kansas: 1914— 15-16.—Studies into the cost of raising a beef calf to weaning time (6-8 months) made in Iowa, Missouri, Nebraska, and Kansas resulted in averages as follows: TaBLeE 188.—Cost or Beer Catves—DatTa FRoM Four STATES Year Cow charge Bull charge Incidental Total 1916 $32.64 $2.21 $0.02 $34.87 1915 34.81 2:19 0.01 37.01 1914 36.09 2.25 0.00 38.42 3 years average....... $34.47 $2.25 $0.01 $36.73 The cost of producing a yearling from weaning time to 12 months—for the same studies shown in the previous table was found to be: TaBLe 189.—Cost or Propucinc BEEF YEARLINGS—DatTa FROM Four STATES Other charges, Num- Num- | Cost at aune risk, in- Year ber ber weaning Feed Labor oe Interest | surance, : ment of farms| calves time taxes, veteri- nary 1916 106 2,595 | $34.43 | $9.87 | $2.03 $0.83 $1.18 $0.52 1915 99 PARC PAIL 37.09 11.98 2.18 0.73 1233 je Oee2 1914 91 1,920 39.41 12.68 PRP 0.62 1.40 0.35 Total and average for SRYCRTE set aisha se eed 296 7,236 | $36.85 | $11.44 | $2.13 $0.73 $1.30 $0.44 | Year Gross cost Manure credit Net cost 1916 $48.86 $1.58 $47 .28 1915 Sake 1.61 52. 12 1914 56.67 S59) 55.08 fo ST 1S ER eR PRP SOIR Go. $52.89 $1.60 $51.29 LIVE STOCK AND STOCK PRODUCTS 487 Costs of Producing Beef: Illinois, Indiana, Minnesota, Iowa, Missouri, South Dakota, Nebraska and Kansas: 1914.—The following from 900. records referring to 23,258 cows, taken in Illino s, Indiana, Minnesota, Iowa, Missouri, South Dakota, Nebraska, and Kansas, show an 85 per cent calf drop, which, when based on beef raising, cost: TaBLE 190.—Costs or Propucina Brrr, CALvEes, AND YEARLINGS—Data F'RoM Ercut STaTes Gross costo maintaining cow, average...............5062. 600.0 $35.00 Rexscerenit for manure and milke met cost... 3605. 0.4..2 6 calf b-teilbitecot ee ee eee eee 0.16 0.60 Dry AG Ab: wap.. 3.. cen eee se eee oe ee eee eee as 0.26 0.45 LIVE STOCK AND STOCK PRODUCTS 447 Financial Items of California Sheep Business (Average Figures).— TaBLe 200.—Cosr Data or SHEEP BusINESS—CALIFORNIA Rates as of 1915 1919 (pre-war) (war) Land values Fenced range, price per acre MleR Sed DCE VCRE yeti cf sarc 5 fans were'ate tot oe WAM: ' $ 2.00 $2.00 If purchased MTT COMA ESS cc. ecsdic ole Spas uwsaaas gee Wve 12.00 14.00 IhanyorROnVe lias d bed Riatentoau arama cece OleRto mr raee acre 15.00 20.00 Costs of stocking IRERISTELC CE OUCKG Ma seis eerie suaiealeuoisjene miter ies eels too oisiens 50.00 100.00 POT k POE GI SS ate RRs I Se Seg i dae te RE 15.00 25.00 SCPE CUCWOS AE AP) oso Sisson us bie aaeue ale dys. cllns 9.3 aseosin 0 20.00 30.00 UPL Le RES eal geld dis. aan oe a 6.00 12.00 Herding costs Open range One man to 1,000 sheep Rep PEEL MONG: y Hox. ciciecs Sarason ois.8, sro: ores oee 40.00 85.00 [Beane les AR Bid dc SRO PNORS Or SRRe AID Br eet Not Ae ao 12.00 20.00 Extra help, lambing time WVIAC Se CLC ANV ater. ceersceusesesieweneneisucncicelewel Gueonons souauciadons 2.00 3.50 LECPCTTING |S) eS LL Sra ee en ea 0.50 1.00 Fenced range General ranch help CHES esp ove) da 0010 01) Oe ee 35.00 60.00 ERPRETO cet SOME PP Ie sab gc, Sey tai aiayeucs Ae vicss ave ole Sabenee 15.00 30.00 Shearing costs, per time Mae MOTICCEA VEAT ss ok peers oie see. oa ee ea ee 0.10 0.20 Ewesntwice a: year, per time:. 3.6. 5.... 0. 00.68e06- 0.07 0.15 Coties 5: 27 Rin, 5 tS SA a ane eee 0.07 0.10 [BYCIEI RS 5.5 oRRER ieee Phd Siete ch Mata Sch Rote ais een Gr cate ee aan 0.10 0.20 Wr retMsen CO MCRCH: AN Taos > ae rerassdsvcce ues dexeqanandce opdue rescuer’ 0.14 1.00 PLA VANS PDE LESH. CK .6 ratenaieachousnrelar sis. shertle 0) = St Netpeae ds eh SANS 0.03 0.05 Farm returns for product Wool AM erease WOOL ss; . Bake ads he Bee SAS A. ash: 0.10 .40 Sheenwerease Wl Je. 529432 !y Pu, g2)byonte bem aiell es 0.16 0.60 Meat Lamb SoooCOo ano ao OOO Oo Bow SO aN Cld obo choimiol Cl cloloertne OFT WGI ipso oo Sok acc cepts OO ORC OTe Eee ie eae 0.10 PAI ECSE WCE Attic sry = tes ois ones sais: w «% te Na erate eee 0.06 Ewes, medium, good and choice.................. 0.08 448 FARM MANAGEMENT Financial Items of California Swine Business (Average Figures).— TasLeE 201.—Costr Data or Swine Business—CALIFORNIA Rates as of 1915 1919 (pre-war) (war) Market prices for land, per acre Same as for alfalfa or grain Costs of stocking (usual quality) (Gra desOws: seieteay acme eke ts Wrcischolelo eae icttie-s $20.00 $ 40.00 Pure bredvsowss teat tea) csc ities cases oe UEee 30.00 100.00 Rune’ predupoars smaburenacns ocece ae eaoeiste cies ee 75.00 150.00 Gradeneilts ergs soca Ooi ets DERI Gee een: 18.00 40.00 Buresbred gilts cttieees« aestierearec sie tan eles eee miewete mae 25.00 100.00 Labor costs Hogmen, per:monthfwages.....0. 6.4. hee e eee 60.00 100.00 ANGROUNG \..Pis, Ms Mees the D5 Gh ae ie Bak Rie aaa 18.00 30.00 Fence builders, per day NURIA SS ee GUE eye Pen Attest Suara Bhs cram cre Bea: ila, 2.50 ITI so, sie Foes dha = os OTR tha cos Rene stone ee aaa hemes 0.50 1.00 Feed costs per ton RolledPoarleyy Meeps ee ve eciee oc Ree coe eee oe 28.00 56.00 | DAREN ORS Aes Benth oe Le cae Rey APS ren CfCR RCT RRR: aro iON 30.00 42.00 Dried fheet pulp Mise. occ.aci > ne 5 oe oe gael we eele ee 26 .00 46.00 Nidan S s.: - boc ABRs bite > tke Cmkie Sine Relea One hee 40.00 48.00 PSINOLESS Be the OP Fa LU ueie cau A my Shceearatny a ta miehe once a eee eee 32.00 45.00 All Rallis call rss tt heres c/s ete cash enc-d coda tele Seekomeonee ate eae 16.00 32.00 Allfaliamhia yo cticy. eNeiee once ate F chsicie nee Ss. Set otee IEE were 10.00 18.00 MSM Sarna eee eee tts An ro Die mc epe rota eae toee orehe 26.00 42.00 Pumpkins meritOn a seks a ic ners Ue btekae te 4.00 5.00 Farm returns for products Fat hogs per pound SES Uc Pirtare, MER petra cauercliov coulis el saeeNee te Ree ean 0.07 0.16 (GOO ek eens PERU eres Re folic oS RNC CN ene 0.06% 0.15 1 Fy CORRE CRM ot, 5 leet EN Sse ear State 9 ASEATS it UP IA! oy Ano tn 0 0.06 0.14 Feeders average 1 to 3¢ less than fat prices Cost Data of California Dairying Business (Average Figures).— Tables of financial items collected under conditions of 1915 (pre-war) and 1919 (post-war) provide a basis for computing costs of production under California conditions. LIVE STOCK AND STOCK PRODUCTS 449 TaBLE 202.—Cosr Data or Darry Business—CALIFORNIA Rates as of 1915 1919 (pre-war) (war) Market prices for land, per acre (no buildings or fences) Puiaia, spasture/or tay: Wii’. Pe eR ee $200.00 $250.00 evel wildgrass (pasture crs :)4 ..34 ea [jut tlanse aves 100.00 125.00 Ein waldierass pastures. te +’ st 4 afakececopdcars 0.20 0.50 450 FARM MANAGEMENT Costs of Producing Milk. Milk Production Costs: Michigan: 1914- 1915.—The Michigan Agricultural College in Bulletin 227 by A. C. Ander- son and F. T. Riddell, issued Dec., 1916, reports the net cost of producing milk on 29 farms studied by cost accounting methods in 1914 and 1915, to be 15.9¢ and 15.39¢ per gallon, respectively, with prevailing rates of the period for labor, feed, and material to cover man and horse labor; feed; cash sundries; veterinary services and drugs; taxes, interest, and de- preciation of herd; taxes, insurance, interest, repairs, and depreciation on buildings; depreciation on equipment; risk of business; cost of sire. From these items of expense were credited milk, manure, and calves. Michigan found that labor constituted 30 per cent of the expense, feed 45 per cent and other charges 25 per cent, giving a total gross cost of keeping close to $150 per cow per year for an average of over 400 cows in the 29 dairies, and yielding an average of 6,928 lb. of milk in 1914 and 7,156 in 1915, studied for from 4 to 7 years by cost accounting methods. Average yearly food requirements per cow were found to be: Succulents) Gnostly silage)iss..nsaeee ee eee ee 7,729 Ib Dry roughage, including bedding................ 3,321 GESTS RE csc ee ee eee eas Ade Soest ere, CREE A tae (provided but amount not stated) IPASUUTE LR eek Aoi Mee cast crise my SSID SINR tet (provided but amount not stated) In a later report, Michigan, giving the cost of milk production of 50 herds, totaling 1,970 cows, studied for 2 and 3 years, outlines the items entering into the cost, and shows the unit expenses.!°* These were sum- marized into: TasBLeE 203.—DerEtaitep Costs or Propucine Mik Per 100 Pounps—MIcHIGAN Winter | Summer Seasons 5 : Yearly period period Homer rrown) grams spoundshs.s see ees cei tele 12.1 4.0 9.4 Commercial: feeds; pounds. })....0.52 <2 «+ .c ose ee ep LOL Oo 6.8 13.3 Hays pOUNndS: Hen ceeeeatoctces. heat ee nega eee eh ercner 49.2 10.5 36.3 Other dry. roughage; pounds... 02 seme ae ene 21.4 Pads 15.1 Silage spounds: 2 heyeriere-\ soci ee ee 147.2 ileal 105.1 Soiling crops and other succulent feeds, pounds..... 3.5 9.6 5.5 Pasture Ca yaye...vc eis ocisen 4 clneacs SR ane tee eae 6.9 2.4 Bedding) poundseer a necean ccc ee eee corner 17.9 2.9 IAW) Labor performed by owner or operator, hours....... 1.01 0.96 0.99 Labor performed by hired help, hours............. 0.99 1.00 1.00 Horselabor hourstjce ein came rei cre ot cr-ren: eat 0.05 0.09 Hauling milk, cost per hundredweight: Corrective factor vec jan orkc soa ee oe 0.2183 | 0.4499 | 0.2750 * The overhead costs are determined by multiplying the value of all other items by the connective factor. LIVE STOCK AND STOCK PRODUCTS 451 Milk Production Costs: Wisconsin, Michigan, Pennsylvania, North Caro- lina: 1908-1914.—A study into the net cost of producing milk on four dairy farms located in different states reported*! by the authors, reads: . Average annual Per gallon, cents | pounds of milk produced per cow VAR CONS eer hyenas!) Luis see) z pests WOE 12.6 5,240 RU MICERVR OID POS 2 he x ould Basted 28 13.3 6 , 284 ]2 (SVR SEE SATO ee ce 14.9 5,348 PRONE HTOHM AS fo eos. es seek ee 17.9 5,032 Cost items cover feed and bedding; labor; use of buildings, equipment, and bull; interest; depreciation; miscellaneous items; and overhead. The yearly cost of keeping a cow was found to range from $101.62 to $127.70. Of the various cost items, the proportions ranged: PER CENT PRE NSO Sica onccih ener A Se aR a A SE Les 48.5 to 57.2 Lbs) S(O Bis eee eae ee ce Cth Ma a en oe ee 22.8 to 31.7 All other charges for an average production............. 17.2 to 24.0 Feed factors in milk production for these dairy farms were found to be: Annual quantity of feed per cow Total - Farm C D hagel Sil oS | o ncentrates ry roughage| Silage Paphitives cost pounds pounds pounds “ES GODST GR eee ee | 1,605 1,907 7,081 | $6.84 $49.18 Mie AM So). se wt Ss 2,855 2,663 11,638 | 1.69 CA S42, Pennsylvania, ...... 4... 1,423 2,308 8,311 | 4.30 51.30 North Carolina......... | 2,320 | 4,298 | SEBO i oak | 62.62 Items of credit amounted to from $12.27 to $20.32 for manure, calves, hides, bull service, feed, sacks, and premiums. Vermont Milk Production Costs: 1916-1917.—Story and Tubbs in a report!” of 212 Vermont dairy farms studied during the year of May 1, 1916, to April 30, 1917, found the net cost per gallon, f.o.b. station, to be 19.1¢. The average feed amounted to: Pounps RCs ya NN ee ace a sisal Caetlsoud aaitard oun edie 1,240 Sila pe yen seriree cewe aeee ne. ns ae Re he hic ys Sie wane 5,440 Other sueculenbssea ana eh ee ote oadia aaa ka 400 eee ane Se hee hee a am pS 3,500 IBSStUrAme pace cere etre ch oe cee tes (provided, but amount not stated) Average production of 5,328 lb. 452 FARM MANAGEMENT Total gross cost per cow per year amounted to $136.11, to which could be credited increased inventory value, manure, calves, hidés, and feed bags, totaling $24.25. The gross costs were divided into: PER CENT GGG itieessapdisl mh ctor Hee ORT Als LI eae Se Ose Oe Oe eae 9 HOF] 00) Gi SPP fal ee trai 6: at A RNR DANAE RT EES BR a Coton Aa k 26 @verlen dee 1 Aer ereeoks ac sacoe oOo oe ice aL ETRE CITE ROE eaCaeS one 25 A blank for use in studying cost of milk production is included. California Milk Production Costs: 1916-17.—Summaries of estimates furnished by 36 California dairymen supplying milk to the cities around San Francisco Bay, reported by Elwood Mead in Circular 175 (Oct., 1917) by the California Agricultural Experiment Station, indicates a cost per gallon delivered of 16.23¢ in 1916 22.7 ¢in 1917 Some of the increase is shown in the increased costs of feeds which average 38.2 per cent greater in 1917 than in 1916. Findings for southern and central California show a range in costs of from 16 to 21¢ per gallon in 1917. Minnesota Milk Production Costs: 1908-1917.—Peck and Boss in a 36-page bulletin'!® outline the factors of cost entering into the produc- tion of milk, and report findings on a total of 1,304 cows studied by means of three statistical routes in Minnesota covering periods from 1908 to 1916. Their findings show the net cost of milk to be: : sia Net cost per gallon, Son ee Locality duced annually per cents cow Northfield Cites easber sete the A clam ae cacus 20.8 5,540 ]s US his120 We Rem AAA PLR Ur NY Aisa PAN ey 4,849 13) oR un a ana UL Urs LC IE NSE 20.9 4,944 The total gross cost per cow and the percentage of feed, labor, and other items was found to be: Gross | Percentage of gross cost 7 3 Value of ocality cost per Arann cow Feed | Labor} Other costs Northfield........ SE oak ee Ee $159.43 | 47 26 27 $25.00 Eeisteads. . QaiinGees eta pee aegis 147.83 51 23 -- 26 25.00 Colgator ws? =; boias Sed ee eee 145.43 | 48 25 27 25.00 LIVE STOCK AND STOCK PRODUCTS 453 The amount of animal labor to care for a cow was found to be: Locality Annually Man-hours Horse-hours INGTuIMelO seeks = a we a ee Mee, 145 40 EPRRHEACE, Boe V2 SS BUMS De so ns gE 160 17 CUES TE as CC 5 5 eas ers ot 132 34 The feed requirements per cow were found to be: | Northfield Halstead Cokato Grainy pounds). 035. ..0.. 6. | 1,058 866 1,119 Roughage, pounds......... | 3,917 4,843 3,972 Silage, pounds.....:....... | 4,020 2,993 177 PHS TUMOR GGG schon cs ok.0. 6s | 167 139 4,944 Missouri Milk Production Costs: 1916-17-18.—As a result of study- ing Missouri dairy farms in furnishing milk, 49 to St. Louis, 23 to St. Joseph, and 29 to Kansas City, the net cost per gallon of milk was re- ported!!! to be: Area Se, Joseph... -.... Number cows | 1,045 749 780 Net cost me Period covered by study _ per gallon, sc iians per cow, cents pounds Dec. 1, 1916 to Dec. 1, 1917| 31.99 5,380 Jan. 1, 1917 to Jan. 1, 1918 | 35.42 5,950 Jan. 1, 1917 to Jan. 1, 1918! 25.50 5 ,625 Total gross costs of keeping a cow were found to be: Area St. Joseph... 55.- Gross annual Percentages of cost Amount cost of hans of annual eeping a ‘ At Feed |Labor| Other items | ¢Tedit $208 . 99 46 21 33 $12.13 230.88 53 26 21 eR: 175.48 52 28 20 17.39 ————————— 454 FARM MANAGEMENT Feeds required to keep a cow a year amounted to: Area Feed St. Louis | St. Joseph | Kansas City Grain;/pounds,.0 05 hae 1,607 4,369 Roughages pounds). & 5-5-0 2,480 4,000 1,627 (a) Silage; pounds.< ces. eee 17,120 3,900 3,400 (a) Pod d Gingerich ata 5 shocks 1 shock 5,560 PASTURE: ints c cecie escent ences oe Stated in money values (a) Calculated from other data. The amount of labor per cow per year: Area Man-hours | Horse-hours Po fied D3) 111: fe I ae Ae a 166 97 Dt; POSED Neh sf tiled ee -8 es 246 140 Kansaai@itynncenasnan vse tees 200 68 For delivering milk direct to St. Louis customers, an average of nine dairies, totaling 141 cows, resulted in annual labor requirements of 20,674 man-hours and 23,959 horse-hours. The figures of gross cost are based upon the working herd, for costs of feed at market prices minus the cost of hauling; labor; purchases of cattle; death of cattle; veterinary fees; breeding fees, if paid; bedding, interest, taxes and insurance on cattle, real estate, equipment; deprecia- tion of real estate and equipment; rent; repairs; ice; salt and stock food; feed grinding; power and fuel; express. Miscellaneous credits consist of manure, cattle sold, feed sacks, hides, increase in inventory. Ten per cent of net cost is added for managerial ability and risk. Cost of Keeping Dairy Cows: New Hampshire, Massachusetts, Connecticut—The annual gross cost of keeping a cow, the value of credits other than milk, and the calculated cost per gallon of milk, were found to be: Annual gross an Net cost per Area Year | cost of keeping , gallon of milk, credits cow cents New Hampshirel!?......... 1913 $150.02 $15.00 17 Massachusetts!3,......... 1913 162.39 17.00 20 Connecticut! 2.00... 1912 147.73 18.00 Is\7/ LIVE STOCK AND STOCK PRODUCTS 455 New York Milk Production Costs: 1912-1913.—New York investi- gators found!!® the cost of keeping dairy cows during 1912 and 1913 to total: Per cattle unit 1912 1913 Graclepnercd sees eee tse i Ul Rent SI ay $81.69 $130.90 Jing loveeral aves WC (hy a cae ee ey eae ee ee 92.01 139.90 On segregating and averaging the various costs, the percentages were worked out as follows: PER CENT LOA CC seer er yo chor easy ic tat ake tact ste chia, Seem on ENED 6 tah hovers eo The 16 [SPOUTS ow Aen tee ed a es ua eee SUE Seeds SERS EEE OLS) Reena reeds aN Oe 2 SSUES) 6 hd secede hake Oe MORAL Pen de ees ee mer eee at eg 14 (GHRrina; OSS icesetd Soe RS Rs Ses See 8 Srey maaan BRR es 26 [ERSTLINS PS e eUe o SIS. SRE ron ERA OO SEE chon a EERE EPL En ee eee Lara re 4 ED PESTER TAS, SN Ca ep a ND OS a ae . ie enim Vis ORY A Aerie EN ipl iat an yi! Sait ae UNS Bio Oie ial» by 20 TOSS MAD OTy, Aer eae AN ils RRA te ere ee ENED AE RCE pet 35 Bi pMIeHGMADOEs +. 6c). Sel. .srdiehs So tbats}. Daiuey. Sod: dd bane Ween 2 PP PMGN SITUA aac he ct oh cgay = Rad oncge eo uehate SEES ee Se aS ES api chats 3.5 ISAM IGIRERT RG ois aust Sato io PRO-0 ORT BS BiG cto To Cana cic eRe tac eee ey ater een 6 MVS Ce MAT COUSIN betes rnc crar Aud oot yee Mavens teeaase' CRIA ea Tec eee 4 *Less than 1 per cent. The average quantities of feed given the herds, the amount of labor required for their care, and the amount of milk produced were found to be: TABLE 204.—AVERAGE FEED UsEpD, Lasor REQUIRED, AND MILK PropuceEn, DarryInc—NeEw YorkK 1912 1913 Grade Pure- Grade Pure- cows breds cows bred Pounds of straw for feed and bedding Per eactie wRit, tcRiet Jace. Tosi 4. 617 160 79 798 Pounds of silage per cattle unit..... 6,152 (a) | 10,320 6,737 6,791 Pounds of other forage per cattle unit} 1,865 2,800 | 3,190 3,216 Pounds of grain per cattle unit..... 1,313 2,660 il afta 2,339 Man hours per cattle unit.......... 117 130 || 116 161 Horse hours per cattle unit ........ 13 19 19 23 Pounds of milk per cow........... 7,926 (b) | 8,222 (c) (a) One farm did not feed silage and was omitted from this average. (b) Average for 13 of 17 herds. (c) Average for two out of five herds. 456 FARM MANAGEMENT Indiana Milk Production Costs: 1915-1917.—A 2-year study of the cost of milk production, undertaken cooperatively by the United States Dairy Division and Purdue University, ona number of dairy farms in northwest- ern Indiana, resulted in figures on the requirements for producing 100 lb. of milk in winter and likewise in summer. To give permanent value to the results, these requirements were determined in pounds of feed, hours of labor, etc. In the summer months the requirements for 100 lb. of milk were found to be: Concentrates, 20 lb.; dry roughage, 27.4 lb.; silage and other suc- culent roughage, 60.1 lb.; hauling and grinding concentrates, $0.014; pasture, 0.04 acres; human labor, 2.2 hr.; horse labor, 0.2 hr.; overhead and other costs, $0.393. In the winter months the requirements for production amounted to: Concentrates, 38.6 lb.; dry roughage, 66.8 lb.; silage and other succulent roughage, 147.6 Ib.; hauling and grinding concentrates, $0.03; bedding, 20.3 lb.; human labor, 2.5 hr.; horse labor, 0.3 hr.; overhead and other costs, $0.385. While the gross cost of producing milk is shown to be considerably higher in winter than in summer, the figures obtained in this investiga- tion show that the net cost of producing 100 lb. of milk from November to April.was only 1.8 per cent higher than the cost from May to October, inclusive, and that the total cost varied only slightly from month to month within each of these seasons. This small difference between net winter cost and net summer cost was found to be largely due to the greater credit allowed for manure during the winter season. The price received for the milk, however, fluctuated sharply from month to month. Further details on requirements for milk production, including such factors as cost of keeping a cow for one year, cost of keeping a bull, pro- portion of work performed by each class of labor, percentage relation of various factors in the cost of production, etc., are presented.!® : Illinois Milk Production Studies: 1914-16.—Data collected by de- tailed cost accounting based on 18 farms producing wholesale market milk, for the years 1914-15, 1915-16, cover 407 cows, 19 bulls, and 234 young stock. The findings!” show the average cost of producing 100 lb. of milk to be $1.71 for the year, $2.00 for the 6 winter months, and $1.30 for the 6 summer months. The monthly variation ranged from 94¢ to 2.14¢. The study emphasizes the importance of ample pasture and suggests a fluctuating price for the year adjusted to farmers’ costs of production. Given in terms of quantity it was found that the cow cost of 100 Ib. of milk produced amounted to: : LIVE STOCK AND STOCK PRODUCTS 457 AVERAGE FOR YEAR UE eR fel chaos es ea he Sn oe 5 ae ee a 2.29 hr. Feed SEEN io) Gun ec MB Alin aa ar lM Ae i 32.4 lb La eee Or ee REE ree es et ae Oe ee 36.5 lb (Ohelmveve stowetayegslen. 8 vig we cali aes tenes ere ch ae abe aa SE 25.9 Ib SHES AT os ota ton is Ua ony ee 154.0 Ib Percentage that feed and labor form of net cost ............ 77.8 per cent. Reference to Outline for Conducting Cost of Milk Production Studies. A set of carefully prepared forms with directions for use in determining the farm cost of producing milk can be found in a publication of Cornell University, entitled “Calculating the Cost of Milk Production.’’!8 The publication discusses charges or costs segregated into feed, concentrates, succulents, dry forage, pasture; bedding; labor—man and horse; use of buildings; use of equipment; depreciation of cows; interest; bull service; miscellaneous charges, with methods of determining. Credits or returns involve milk and its products used and sold, calves, hides, manure, and miscellaneous returns. Details of analyzing the records and certain tables of data complete a presentation fo value indetermining or checking up figures and methods having to do with costs of milk production. Miscellaneous Costs Costs of Clearing Land: Minnesota, Michigan, Wisconsin: Reported 1914.—With labor at $1.75 to $2.00 the cost of clearing land originally forested in the Lake States of Minnesota, Michigan, and Wisconsin, ranged from $5.99 to $86.00 per acre, although mostly about $25.00 per acre, the cost being influenced by the number and variety of the stumps, the soil, the method used, and the efficiency of the men and equipment. The cost per stump ranged from 25 to 86¢ although usually running from 35¢ to 70¢.129 . Cost of Tile Drainage: Ohio: 1910—-11.—An Ohio circular!” gives an idea of the cost of tile draining. Rates are here omitted where quan- tities are given. Figures are averaged for the 3 years reported. TaBLeE 205.—Costs or Tite DraInaGE—OnHIO a heee Man labor Horse labor Niohey aicares hours hours Haulimiestilestt ss... ease 0.05 0.11 0.019 Trenching and laying tile by hand. 15 0.376 Billing ditches. <4: 2. naa kee 0.12 0.12 0.030 Other equipment costs........... Z. 0.004 Wostrotitiless 0.1.1.2. cee ae 0.217 Wverhead charges? ...+ 2)... cic wake et. 0.023 Surveying and plotting drains..... 0.016 458 FARM MANAGEMENT’ Labor Requirements in Connection With Live Stock.—Studies conducted in different facts of the country give findings as shown in the next table concerning man and horse labor necessary to care of live stock: TaBLeE 206.—LABOR REQUIREMENTS IN CONNECTION wiTH Livre Stock Labor requirements annually Kind of stock Man-days Horse-days Stallion jorsackske sc} teer ees tae eke roe oeews 15.0 Brood ‘mare‘or jennet: 25st ae isto ane = 5.0 DairyCOwAn ee Ce ee eee 11.0 Cattle, colts, horses, or mules running loose— Brood sows, pigs to w2aning, per litter........ Slats sekehs ad ane nase r ieee emp awe oe Labor Requirements of Dairy Cows.—A number of studies have been conducted to note the amount of labor required annually in caring for dairy cows. Missouri!!! found the annual labor per cow for dairies in the vicinity of St. Louis to amount to: | St. Louis | Man-hours Horse-hours Milking and feeding. 0.70% 507). Sh suhen ke eee 97 an dling mails ca3 csp re cypaikentey cic 21s Rusieews true il7/ 12 ailing mike tie oeueush Berean te ae Res oe 32 45 Miscellaneous dairy work..................-. 20 40 Total oo fcc oe he Sos eee ee 166 97 Minnesota!'° found hours of man and horse labor to be annually per cow: Locality Man-hours Horse-hours Northfield. 247 eelw terest sts nee meee 145 40 fa sta dscacsc oy tua perce ee ie ace ne ee ese ' 160 17 ICO TOs 2 alacc. Unie ie ao AO OE a ae 132 34 The United States Department of Agriculture studying four farms*® determined the annual labor requirements per cow to average over a period of 6 years: LIVE STOCK AND STOCK PRODUCTS A59 Locality | Man-hours | Horse-hours RAISE ONSIN Ulan etea s toua sits asac4s'owladcleumeuetiens | 214 33 INI chit g ants seh eeeeneeremeten bea. Sot Passes tes 230 32 DCTP LVANIIELS oe ene efor ac Fiileys\svsan lads « 3 cscs 170 21 INOTGEHN Carolin aaacary seaeiarckets ico a-cses ls aterere ie eeeate 262 55 Labor Requirements of Work Horses.—Missouri'*! found the labor requirements to care for a work horse annually to be: Year Man-hours Horse-hours 1912-13 HALO) 6.3 1914 81.7 QA 1915 (ono 4.1 INGE SEL acre 78.4 7.6 Labor Requirements of Work Horses, Illinois, Ohio and New York: 1909. The United States Department of Agriculture!?? in a study of costs of keeping farm horses determined the annual labor requirements to be for selected Illinois, Ohio and New York farms per horse: Locality Man-hours Horse-hours A study of the 316 horses on these 27 farms resulted in an itemized summary of average annual costs and credits per horse as follows: TasLE 207.—Cost or Keeping Work Horses—Iirnots, OH1I0 AND New YorK (gross costs) * Illinois ; New York (154 horses) esses) (90 horses) Item Cost | Percent} Cost | Percent | Cost |Per cent Feed and bedding*....... 's 68.75 65.0 $ 76.86 HSS) cule OlezZo Broa ERD OTM ee ee See see isk 13.99 IDB 27.48 PAG) 22.09 13.8 NG ENOS Ges sere a akcie oie toh loa Sick 7.90 ee! 8.66 6.6 9.43 5.9 Staplineremee er a ae 4.95 dh 7 Tes 5.5 12.98 8.1 Use of equipment......... 3.82 3.6 5.00 3.8 5.85 Bh) SHOE Ms cee oe 0.86 0.8 De Bis 1.8 4.56 2.9 Depreciation {23552 oa 3.46 3.3 ae os 11.56 7.2 Net loss on colts......... 0.04 Darin 1.24 1.0 Miscellaneous............ Dele 20 1.90 ao 2.09 ie MOG rete mente $105.89 | 100.0 |$130.67 | 100.0 /$159.81 | 100.0 *The item of bedding is included with feed, because on many farms straw was used as a feed and as bedding, and owing to the fact that refuse from the managers was used for bedding, it was contrary to actual practice to attempt to make bedding a separate item. 460 FARM MANAGEMENT CREDITS IMEAMIUNE? saci ppetae ee eRe oa es $5.24 $ 8.20 $13.36 Horse appreciation............... 2.10 Colt profit... seu" 3 eee es oe 1.48 POtayeey . VAPRAUS Meee eee ee $5.24 $10.30 $14.79 Net Cost Cost of keeping, less credits....... $100.65 $120.37 $145.02 The feed factor in costs of keeping work horses was divided into three classes, namely grain, roughage, and pasture. By states, these amounted to, in this study :122 TasLe 208.—Tue Freep Facror In Costs or Krerprinc Work Horses—I.uinots, Ox1o AND New York Illinois : New York (15 horses) Ohio (72 horses) (90 horses) Kind of feed | Average | Average | Average | Average} Average | Average quantity) cost per | quantity| cost per | quantity] per per horse’ horse [per horse| horse |per horse| horse Grain, pounds..............-| 4,500... | $44.93 | 3,347 | $40.71-|.2,691 $38.55 Roughage (1), pounds.....| 4,224 16.13 | 6,660 32.65 | 9,513 51.20 Pastures danse cies scene 148 7.69 68 3.50 34 1.50 Totals cet hee $68.75 $76.86 | $91.25 Labor costs amounted to: Man labor Horse labor Total cost Cost per Total Cost per | Total cost hour, cents EOS: hour, cents TMi G18) so Rec wee eee 1520 $12.74 13.0 $1.25 $13.99 OhOs A aaeat e 16.0 26.34 13.9 1.14 27.48 Newsy Ork yasaenu eee 16.4 20.88 14.2 EPA 22.09 The greatest item of cost in keeping a farm work horse is feed. The farmer who gets the maximum of work out of his horses, and at the same time has a low feed cost, is reasonably sure of obtaining horse labor at a low cost per hour. An illustration of this fact is brought out in the next table. LIVE STOCK AND STOCK PRODUCTS 461 TABLE 209.—RELATION OF WorK Done TO THE ToTAL FeEp Cost or Work Horses (27 farms, 316 horses) Illinois (154 horses average hours worked Ohio (72 horses aver- age hours worked 867) New York (90 horses average hours worked 1,053) 1,020) Aver Aver- | Aver- | Aver- | Aver- | Aver- | Aver- | Aver- | Aver- age age age age age age age age age hours feed feed hours feed feed hours feed feed worked |_ cost tost worked! cost cost worked| cost | cost per per per per per per per per per horse horse hour horse horse hour horse | horse hour Above the average...... 1,200 |$75. 20 |$0.063 | 1,055 |$89.00 |$0.084 | 1,172 |$97.30 |$0. 084 Below the average...... 880 | 67.30 | 0.077 723 | 67.30 | 0.093 863 | 85.00 | 0.098 WD TETENCE Laces oe ss: 320 |$ 7.90 |$0. 014 332 |$21.70 |$0.009 309 |$12.30 |$0.014 The cost per hour in these States was found to be: Tasite 210.—Cost or Horst Lasor PER Hour Average hours worked Average Average sean State net cost P Per year Boas Per Sunda er horse Bee a day ie worked ih a) | Illinois (154 horses)... .. 1053 3.30 0.40 $100.65 9.56 @hio) (72 horses). ......- 866 2.70 0. 46. PAO). B30 13.90 New York (90 horses)...) 1,020 3.24 0.13 145.02 14.22 Cost of Work Horses, Missouri: 1912-15.—A Missouri study’?! cover- ing a total of 320 work horses on 59 farms studied during the years 1912- 15 inclusive resulted in these findings: AVERAGE ANNUAL Cost oF Kerr or A FarM WorkK HorskE BASED ON THE Four-YEAR Prrtiop, 1912—13—-14-15 Number horses Labor cost per Feed cost per Miscellaneous Total cost per head (not in- 320 12.1 per cent 72.0 per cent 15.9 per cent head head cost per head | cluding depre- ciation) $11.03 $65.65 $14.54 $ 91.22 100.0 per cent 462 FARM MANAGEMENT Classification of miscellaneous costs in caring for a work horse was: Per Cent Building, charge jacana! Sy wile ke aoe RO Oey cele ae 28.1 Interestionanvestments% seek seein See ee en ee oe 49.3 PSE ates Sis RNR aa SS RATA aa ata ee rep ee ee 4.2 Veterinary experts. inicio Sei ld ee ee ee 3.2 hod s\0y ci) (1 Saar ant ees E ew oe ran MeN EN aE Are eininaiiy 5.5 mo oroetD oo 4.6 Hquipmentichargertac. coke so apie aoe (kee ce Rie ese 1.4 Incidentals)|€ 1.2588 Ree ae hs PES AFel escapes aicstuccveur atch ec 9.2 Totals, cette een ty ee oie ences oh cai ECR ee Oe 100.0 Depreciation was not included in this study for the stated reason that this factor vary greatly. This study showed average annual amount of labor per horse to be for 1912-13, 1,165 hr.; 1914, 1,164 hr., and 1915, 1,127 hr. The conclu- sion is drawn that from the viewpoint of economy in managing horse labor, experience on the farms studied, seems to warrant keeping sufficient work stock on a general farm of this region so that each horse will not have more than an average of 1,400 or 1,500 hr. of work, but it will not warrant a large enough supply to make the average amount of labor per horse less than 800 hr. Costs of Work Horses, Minnesota: 1904.—Parker and Cooper, study- ing the cost of producing Minnesota farm products, reported the cost of keeping work horses for the years 1904-1907. Their group findings are condensed in the table immediately below: TABLE 211.—AvERAGE ANNUAL Cost or MAINTAINING A Farm Worx Horse (MINNESOTA) R 1 Average | Per cent of Item See One, money each to Hees costs entire cost Interest on investment................. $ 3.24 6.74 $ 5.12 6.1 Deprecia tions sa5...:5)0..; (ae eee 0.98-15.48 6.10 ae Harness! sar ease ree 0.32— 3.64 1.70 2 Meade eect tie nent OL ae ee 37.69-75.03 54.84 65.3 SHOEI Pe cite ean ea et ARS ee 0.10— 1.55 0.68 0.8 Tabor, Ae eee et ae ee 9.65-22.73 15.20 18.1 Miscellaneous expenses................. 0.18— 1.64 0.50 0.6 Totalsiai,. cet cs tn Rae $84.14 100.0 LIVE STOCK AND STOCK PRODUCTS 463 Costs of Work Horses, New York: 1912 and 1913.—Investigators !° find the cost of keeping a horse unit one year to be: TaBLE 212.—Costs or Work Horses—New York, 1912 anv 1913 (73.8 horse units in 1912, 189.8 horse units in 1913) 1912 1913 Item Average | Per cent Average | Per cent cost per of total cost per of total horse unit cost | horse unit cost Forage and bedding............... $42.96 | 27 || $40.90 28 CHET 1 ag hcl er ge eae a a OMete 36 || 46.39 3 S OUESTTY ES ee ec 4.24 3 4.87 3 Veterinary and medicine........... 2.00 1 0.69 1 Derr 7 (02 Ae ZoEO0 15 22.97 16 Byuipmentiabor.2.2.-...-5...5.2. 0.82 1 0.67 -1 LUPE Gis ave ey 5.75 3 5.92 4 JO DUET a oeite Se ee eel ei 8.77 5 7.82 5 RPMI DEORE 0.055. osc). sid secs oo 8 0.38 2.63 2 MIEECOIAGION] 2.2. 5.3. aes 2 14.03 9 12.10 8 Mier iCOstae 2.0 oo -'s- +. +20. nee |) $160.22 $144.96 1 TN, a 12.34 12.63 Miscellaneous receipts............. 0.28 | 3.33 Total manure and miscellaneous...) $12.62 | $ 15.96 | —— IS1gis GOS ae tho GOES cle See aa $147.60 ! $129.00 Costs of Work Horses, Texas: 1914.—In Ellis County, Texas, the average annual cost of keeping work stock per head was found to be $101.37.° This cost was made up of feed, 82.2 per cent; interest, 10.6 per cent (at 8 per cent on an average valuation of $135 per head) ; depreciation, 6 per cent; shoeing, 1 per cent and veterinary cost 2 per cent. No labor in caring for stock is included. Cost of Work Horses, Colorado: 1910-13.—Colorado reports!24 the cost of maintaining horse labor averaged for the years 1910-13. The costs were subdivided, showing the interest and depreciation on harness and on the barn in which the horses were quartered; the man labor performed for or on the horses; the horse labor for horses; hay, grain straw, grinding feed; chores; miscellaneous barn supplies; interest and depreciation on the horses themselves. Where the progeny increased in value this increase was deducted from the total of the itemized costs. 4-year Average .65 .00 28 .35 13 51 78 86 .10 .61 .00 464 FARM MANAGEMENT TaBLE 213.—Costs or Horss Lasor—Couorapo, 1910-13 1910 1911 1912 1913 Item SS ee Cost Cost Cost Cost Interest and depreciation on | HAGMess 2. yet iro ree $ 79.02) $ 51.78) $ 69.04$ 58.76 Interest and depreciation on horse’ barn: . 274. 1D, ae 400.00} 400.00) 400.00; 400.00 Mantlaboraaee shee coer 97.60 82.11 90. 80 126.60 Horse bors. eee eerie 23.40 17.60 30.28 38.11 Hay 734.84} 825.57; 620.04) 688.08 Granite a cate 6 eae ae 808.90} 1,108.70} 803.87) 916.59 SURGES itd eee a ete ae Tl 62.26 84.14 93.50 Grinding... 4 0.50 PLATS 5.43 Choresey att Js MAS Sats soe 106.85 127.94 150.50 75.10 UP PIests ven ewie sess shel taede 326.55 108.55 202.90) 300.45 Interest and depreciation on MOMSeS: he ey: Coa ee 446 .00 446.00! 382.00) 386.00 Total cost per year......... $3 ,094.87/$3 , 233. 16)/$2 ,839.00/$3 ,083.19 Neen eee eee ee eee ee ee Less value of progeny increase Net cost per year Average number horse-hours Cost per horse-hour Machinery Costs. .27 368.00 Machinery Costs, Ohio: 1909.—Studies in 1909 of 21 Ohio farms resulted in determination of machinery costs per acre and per year, as tabulated below:* LIVE STOCK AND STOCK PRODUCTS 465 TABLE 214.—Cost per ACRE AND PER YEAR OF MacuInerRY ON Onto FARMS Depreciation ; Total | Acres Years ___| Repairs | Inter- - : ; cost | worked Kind of machine in : per jest per eel babe Millar year | year | Pe Bee year | cent ; ; year year Walking plow. .=..:). 2... 9.6 |$0.69 | 5.1 $0.71 |$0.53 /$1.93 | 27.1 Riding or gang plow........ 5.6 | 2.54 5.4 ON96F 2015 )\ 25-25 28.8 arrow, 6pike...........5. San OnGSale ono 0.29 | 0.50 | 1.47 79.2 attow, Spring... . 46)... 2's S20n el. 03") °6.0 0.21 | 0.64 | 1.89 | 38.8 Wifairow, Gisc.....6)...5 4%. Tote U6? = 630 0.27 |) 1308) 2:97 |" GOse Tio SC gt (Ad ee Sy) Oni) Raes 0:03 0293 \olach 84.2 Rismikerion drag... 5... 50.6 s|mOno | O; 24 8.0 ORM ORS oiled ee. WIECUET MER eis cars otid hata Co | Osage 6,5 Oe eal 34.4 Manure spreader...........| 38.2 | 9.30 8.3 OSM om lanl G29 Wirmpeimter. 22.2... s es eS | 2. 20°) (652 O47 | 1340) 407 a SOat Cultivator, l-horse......... 825080226. )1653 0.07 | 0.19 | 0.52 12.1 Cultivator, 2- or 3-horse....| 7.9 | 1.57] 6.3 0.34 | 0.95 | 2.86 | 69.7 (CMA ie ee 6:3 | 8.48°|' -8:0 1.60 | 4.14 |14.26 | 38.5 Comesmocker.....-........ 4.0 |12.92 | 10.7 OL79AaTO7" |TSE78 2223 (Grame@pinders: 22-0... .e 8 8.6 | 8.138 7.0 1.10 | 4.31) |13..54 51 (Gacnn Cletll A ae Slav hal oaaroy Malle ec oa v 0.33 | 2.44 | 5.58 | 43.0 Hammarmcs mail yeti. a> oye - 9.3 | 0.76 Bell 0.88 | 1.64 Ey Ore (2) re 7.9 | 3.47 6.0 0.65 | 2.89 | 7.01 28.3 Mowing machine...........| 7.8 | 2.56 6.1 0.93) | 1265) "5. 14 49.1 Lot? TEC se ie S25h) ee 5.8 02267) 0.75 | 2.12 | 38:8 VAC C CLs 2s oc0 450-0 il, Sculls 5.2 e440) Wl e8t0) || B35 ae: 22.5 V2 20 aA rr PL Sl 3300%| (5458 E20 | 52235" 6.55 Gorm shiredder. .......1..... 3:0. 43-17) Out 0.98 |21.56 |65.71 Ensilage cutter...........; 6.3 | Gl820 5.7 0.88 | 4.72 |11.87 Woenpsielier. 8 ae ws. 154) 0.382!) 329°) 10/04 0.39 0.81 Machinery Costs, New York: 1912-13.—Important special machinery costs were found to be for New York"? for horse implements, including harnesses and small tools: TaBLE 215.—Macutnery Costs—Nerw York, 1912-13 Investment | Invest- Per cent of | Cost Cost Num- Z E 3 Year eae in equip- /ment per) Annual | average in- per per 1912 ment per crop cost vestment in crop horse- farms farm acre annual cost acre hour 1912 13 $981.46 $9.80 ($249.62 25.4 | $2.49 |$0.0503 1913 31 922.93 8.28 271.56 29.4 | 2.44 0.0513 80 466 FARM MANAGEMENT The annual cost was distributed over: TasLe 216.—Derraits or Macuinery Costs—New York, 1912-13 1912 1913 Per cent of total | Per cent of total cost cost Depreciation: +.) Fe eee. fe 39 45 Cash*répairs : ie hares se ee 8 16 14 Use'oh buildings: 4 fo Seat sae 12 13 INGERESt Mtoe AOR ON ok ot oe 19 17 Mantiabor: 10056 2s 2 fo: Cee 8 of EVOTSE Ma bOn Sete ie ee ae ky eee 2 1 Miscellanéouse. foe eke Ree ee ee 3 2 Machinery Costs, New York: 1916.—Machinery costs in western New York were investigated by Mowry and reported in a Department of Agriculture bulletin.!25 The items of depreciation and repairs are here reduced to percentages, since costs are variable. Interest is omitted. TasiE 217.—Macuinery Costs—Nrew YorkK—1916 . Average annual Life of : Acres covered) percentage of Average | implement | first cost for days Implement sigtk A ays age i of | Years Per Total Depre- Repairs eon year ciation Walkin tsploweceeteeriet nes 19.2 : | 224°» | 11.7 | 32.9 | 384.9) Siti saaie Sulk:vaplowscscas see eens g4 27 LES 8.1 |. 30.9 | 250.2) 12.4 | S720 Spring-tooth harrow........ 6.6 73 Oar Alera OO | ROG Spike-tooth harrow......... 3 1 43 14.0 | 48.3 | 676.2) 7.7 3.4 Dise harrow ae 4.2 54 13.0 |.35.2 | 457.6) 720 1.4 Rand rolleris.. . 1.98 J 28 4.7 75 | 16.0 | 65.9 |1054.4| 6.6 2.0 Gram daily... eet eae 4.6 76 | 16.4 | 46.3 | 759.3] 6.0 1.4 Corn planter, l-row........ 0.9 10 17s eee AS Ole ses 6.0 Corn planter, 2-row........ 0.8 9 EON i524 | Whkesils 352 4.1 Cultivator, l-row.......... 4.1 58 14107 (1629) | 236R6|" Ges 5.0 Cultivator, 2-row. -4.;. 6." | baG 70 ela ewher l eens) 27512) 3351! Cabbage transplanter....... 3.4 43.) 32.84) 1255.) 16070) s623 2.5 Mowers ee 3.1 46 14.8 | 28.0 | 414.4) 5.6 4.2 ELA “TAKES se eee ee eee 226 37 14.5 | 438.0 | 623.5) 4.3 1.3 Haytedderiucv.en eee nt) 21 14.0 | 21.6 | 302.4, 6.5 AE Bean harvesters.j.cn 2 Dae 29 12.9 | 16.9 | 218.0} 6.8 4.1 Grainbinger. |: a.com 3.4 53 L5e4s | Son on ose ee 1.4 Worn (binder. 2.) 5.4. f.ke es ard 40 10-8: | 20-1 | 22729) es4 1s LIVE STOCK AND STOCK PRODUCTS 467 Cost of Machinery, Texas: 1914.—In Ellis County, Texas, depreciation of machinery was found to be at the rate of 14 per cent. Cost of Machinery, Colorado: 1910-13.—In Colorado machine costs during 1910-1913 averaged in cost per acre of use:'*4 TaBLE 218.—Macuinery Costs—CoLorapo Annual use, acres Cost per acre IRlows andtevienerss. eas. ok. knees 105 $0.40 ID YI Fo A See RSM > cr mine A LA 120 0.18 TETRA Ry fT aig eae Nee Ps Re 172 0.02 IDTE@S. doc Sctblas Bre eele oo Gea aoe e 31 0.26 MEO WEIS ene a een ert ont aly ay 156 (O}e AZ \EEROMG) Je ced MRE G5 tek pret che ais ane rene 258 0.01 MA AIANITE APCEAGELS «0 :aio Gyo) 5 cue sarees, 2 200 64 2.20 IBINGderseerrr nie oor tes ek oe aoa 85 0.96 IROIKGRS 35. SLB RR ee ee ee ee 155 OnLy, Gini rors esters. ote tsh crs oc ce Relea ne he 12 0.07 Machinery Costs, Minnesota: 1902-7.—Based on cash values of the time (1902-1907), Parker and Cooper found™ the acreage cost of Minne- sota machinery when made up of depreciation, and repairs, and interest on the average annual investment, divided by a figure of the amount of use, to be: TaBLe 219.—Macninery Costs—MINNESOTA Machinery Average Grain machinery: BIC CLS Meson erate ne ey tee ce ceca cae Eee tee $0.181 IRN YSIS, 6o8 9 5 am ea be tee A Be eg wt ee 0.171 LOIS STS (ty ae ROE ne 0.075 IR vau arin cor DER eee eee oe te, Ree Poe mer cere 0.010 “PUSTULAR 0.011 Nerons, sleds, and Tacks: ....550¢ cows on sale in Chicago stock “neh she fom California that were (shipped (here to reliere this market.of the sufplus of eet cattle, The lock) market ik weak ov all clamba and gradi; $11 to $11.50 per hundred will Duy the top steers in Southerd.Califoruia ac country shipping point. continue: firm. - J Fitteen hundyed tanrbs from Culifortia aver- aging .sixty pounds. gold today in Chicgo for S19 per hundred. Tha local market for eum ia showing quite an improvement in both the trality of the receipts: and in prices obtaincd ‘oy them. Wethers and ewes are steady. WINTER WHEAT GRAIN FORECAST Prospective Production Bigger by 63,000,000 Bushels. Department of Agriculture Issues April Figures. Condition in All States but California 100 Per Cent, {RY A P. NICHT WIRE.) WASRINOTON, May 8.-—Winter wheat produc- tion this yerr will be S99,815.000 bushels, an inerevse during Avril of 63,000,000 tushels, the Department of Agriculture announced today in {ts precast based on conditions existing May 1. which was 1005 per cent. of & normal. and upon the estimate of the area to be harvested. which Was placed at 48 933,000 acres, an abandonment of 1.1 per cent from the area sown last avtumn. Freduction of rye was forecast at 122.946.0010 bushels, based on the May 1 conditiun, whieb wan 95.3 per cent. of a normal. Winter wheat production, based on conditions, wak estinzated at 837.0%',000 bueh-, els, xnd rye production at 101,000.0UU bushels, whue Inet \eara winter wheat crop was 5%9,- 449.000 bushels, and the nie crop 89,103,007 bushel, Condition of winter wheat compares 998 per cent of a normal on April 1 this rear, $8.4 on May 1 last yeor and 8.4 the ten year May 1 average * Apnl 1 Produce Dealers Face Increased Drayage Charges Another little addition to the high cost of #iving will go into effect nex! Monday with the new schedule of ‘charges by the Draymen's Association of San Francisco. Charges for haul- ing fruits and vegetables fromi the docks to the commission houses and visaversa are almost double the previous rates, The drayage charge to commission houses for a chest of 20.drawers of, berries will be 25c a chest. The new rate on apples is 5c a box; Oranges 5c box; Cantaloupes 5c a cfate or lug box. Following is a part of drayage schedule that will effect next Monday: To Commission Houses: Fruit (per crate).. Fruit (per lug box). Potatoes (sacks, crat the néw go intc Pears (boxes)........ Sis! Vegetables (sacks).. Thee Watermelons (per load). - $7.59 Watermelons (per car)... $22.50 Lemons \(bOX)......+.++-+ -5 Celery (large crates). 124% \sparagng (lug box).. Boers Egeplart (crates). 15¢ Currents (chest) ......sssseee 30c The new charge on poultry will be 50c a coop. All vegetables will cost 7%c a sack. A charge of %4c will be made for.returning empty boxes, HOGS GO HIGHER IN CHICAGO. CHICAGO, July 11.—Hogs at a new record-breaking figure of $23 per hundred pounds by Saturday was as- sured, stock market hogs at $22.90. to $22.95. said packers when the live- opened today with Later the price went 503 Typical ones are ,hROD CE NOTES CALIFORNIA HENS LOWER, Poutry dealers today reported 80c an ex- treme price for California hens. Sales of fryers were made at 35c per pound, ———— POTATO PRICES HIGHER Ralsing potatoes {s not such a poor buaf Dess_ this Season, with the present prices of $2.85 to $3 per cental for Sacramento stock on the dock in San Francisco. Wholesale dealers have been forced to ralse their prices on new potatoes to $3 and $3.25 per cental, Onions continue high, but area trifle lower than at the ffrst of the week. Street sales were made today at $4.50 and $4.75 per ceptal, GOOD GREEN CORN HIGH, There was a wide range in Prices for green corn today as a result of the difference In quality. Good quality large stock brouzht up to $4.75 per sack, but tbe smaller offerings sold down: to $3.75. The general price rupge, however, was $4 to $4.50, ~ —_ FIRST 1919 ALMONDS HERE, D. H.Port er & Sobs, dried frult merchante bave _recefved g small shipment of 1919 ‘al monds from their rath at Ripon. This {s the firgt shipment of the new crop to arrfye in the San Frariclsco market. The Nonp variety sold at SSc a pound. ———_—__—_—__ APPLE PRICES DROP OFP. The unusually higb prices that apples atart- ed out with the first of the season are not proving so favorable now. The local market bas weakened of considerably, and, still the de mand !s very slow. The B grade of Griven- stelns are about 23¢ a boxlower than last week. Alexanders bave also dropped and the Red June variety is of to $2 and $3 a box STRAWBERRIES LOWER. Strawberries sold generclly at $10 fo Sila chest today, with only a icw sales reported at $12. Raspberries held firm at $15 and $17. A few chests of ponr quality red loganberries ap riyed and sold STowly at $11@12 Almond Growers. Expect $3,000,000 Crop This Year The first carload of new-crop nimonds was shipped from the warehouse of the California Almond Growers’ Exchange, on August 13. It con- Chico, sisted of 500 bags of Nonpareil almonds and wns sold to a New York purchaser. The exchange expects to move almond car- loads daily from now on. The Catifornia almond crop for 1919 19 estimated at about $3,000,000. The quality this sea- son is exceptionally fine, due to the favorable climatic condt- tions, Fic. 95.—Samples of news items from financial pages of the daily press. 2. The term “quiet” or ‘‘nominal’ means that there is little activity in the particular products referred to, so little at times that no quotations are possible. 3. A “strong” or “firm” market is one showing signs of higher prices; a ‘‘weak”’ market is the reverse—a tendency to ‘‘break”’ to lower price levels. 4. A “future” is an immediate transaction in products for future delivery, a “bid” being the price offered, a “sale” reporting the price paid. Futures are for selected months; e.g. (wheat), ‘May, $2.10 bid; $2.12 asked.” “Dec., $2.00 bid; $2.02 asked,’’ means offers by purchasers for wheat to be delivered in May were at the rate of $2.10 while sellers asked $2.12; for Dec. delivery buyers offered $2.00, 504 FARM MANAGEMENT sellers were asking $2.02. Future sales serve to show the present feeling as to what prices will be during the months involved. 5. “Spot” sales are cash sales for immediate delivery, the word signifying a sale “made on the spot.” Spot sales are best indications of daily prices. 6. “Steady” means no change in market. 7. “Steady to strong” means sales at same or better prices than previous quota- tions: ‘‘in spots lighter’? means occasional sales somewhat below the general average. 8. Quotations “on track’? cover products en route or on siding ready for un- loading; a qualifying phrase as ‘‘10-day shipment” designates the interval to elapse before arrival. 9. ‘1.c.1.”’ means less than carload lots. 10. ‘‘f.o.b.”’ means free on board (car or boat). 11. “‘f.a.].”’ means free alongside (boat). 12. “f.ag.” means fair average quality. In addition to the general terms there are specific trade names attach- ing to many products. Quotations vary somewhat in their presentation. Some quote live stock on a pound basis, others on a 100-lb. basis. Some quote grain at so much per bushel; others at so much per 100 lb., per cental. Usu- ally western quotations are on the 100-lb. basis while eastern quotations are on the bushel basis. Examples of Measures Used in Market Quotations.— Eggs—dozen Butter—pound Cheese—pound Hay—ton Poultry—pound or per dozen Barley, oats, corn, milo, Egyptian corn, kafir, wheat—bushel; hundredweight. Hogs, beef—pound, hundredweight. Ewes, wethers, lambs—pound, hundredweight. (Often abbreviated to read: doz.—dozen, lb.—pound, cwt.—hundredweight, bu.—bushel. ) Past Quotations a Guide to Selling.—Suggestions regarding the best time of year to sell (based on the price differences of farm products as between periods of high and periods of low prices) and regarding the possibility of profit-making by holding products for higher prices not withstanding the increased costs involved, are obtainable from a study of past quotations. Findings resulting from the collection and tabula- tion of past quotations can not be accepted as sure guides to selling, for changing conditions make changes in market demands; yet for the pur- pose of providing a starting point in marketing, a knowledge of what has occurred is of distinct advantage. Five-year Periods to be Used in Studying Past Quotations.—Some judgment must be exercised in selecting the period from which the quo- tations are to be taken. A sufficient period of years should be chosen to insure reasonably safe averages, and yet not enough to cause the inclusion MARKET QUOTATIONS 505 of obsolete data. Quotations should be selected often enough to reflect changes as soon as they occur. Ordinarily in the author’s personal experi- ence, the 5 years immediately past are sufficient to serve the purposes of the study, with weekly quotations compiled throughout the year, taking mid-week figures in order to avoid the heavy sales prior to Sundays and the lack of supplies likely to occur immediately after the week-ends. The figures are then arranged to show the 5-year average quotations by each week and each month throughout the calendar year. Tabulating or plotting the findings aids in clearness of presentation and ease in analyzing. Such a study is valuable in pointing out (a) the variation in yearly averages, (b) the variation in monthly averages, (c) the rise and fall of prices when averaged for five years, (d) the period of lowest prices, (e) the period of highest prices, (f) the difference in selling price for the period of low prices, contrasted with the period of high prices. Examples of Past Quotations as a Guide to Selling.—An example or two will serve to illustrate the use of past quotations as a guide to selling. Past Quotations of Barley As a Guide to Selling—A study of barley prices taken by weeks and averaged by months resulted thus: TABLE 222.—VARIATIONS IN MARKET QUOTATIONS OF FEED BARLEY AVERAGED BY Montus; Five-yEAR PErRiop 1915-19 (San FRANCISCO QUOTATIONS) . In DoLuARs PER HUNDREDWEIGHT 1915 1916 1917 1918 1919 [DETTE - BAI ee a a $1.41 $1.31 $2.23 $2.88 $2.23 [PGI OTIBIAYS aoa Got Ca CRT era an Smee tore 1.56 iL Bi? Dail 3.18 2) 1B Vice HIV arte t tt, Serseiey act ssc aia.clovaisyathe-d 1.41 135 2.29 3.63 2.06 AMC! St ge Sa ee aes 1.29 iz35 RP 33. (083 2B IGS 3s dea tle Ae dee a Ro 1.24 33 2.88 3.26 2.58 UTC MR Toe es es Te RO 1.07 aul 2.19 2.80 2.64 | TL" J Ne ce eye fe ae 1.10 1.39 Me dll 2051 3.01 AURIS tries etna naes Sate 1.25 1.58 2.38 2.43 3.16 PE CED DED 5c iilo.c:5.0 avin Ws wis-'spe © ofSre eS 1.69 2.40 PAS B30 3.03 (OXOWCIOGIFS 5 Sty he OES eel oe eee 122 1.79 Dol Zales 2.95 IN(OMeTINO GC Iyeeis ME sha. cess Org dckehene’s 1.28 2.06 DRA Diltes See JD Ga OEP a 2 a ee 1.30 Fh OAS 2.67 Qe Bod Averaged by years the variation amounted to: YEAR AVERAGE PRICE BY YEARS 1915 1.28 1916 157 1917 2.42 1918 2.76 1919 2.74 506 FARM MANAGEMENT Averaged by months for the years 1915-1919 the variation amounted to: Mont AVERAGE QUOTATIONS JanUaTry ie 3.4 LER ee eo ako eee Bae OE ee ne Eee $2.01 Beébruary: ..g44 aegiek «ai gists eke pastes, aa eee a eee 2.10 MlairGlicas ih ik kre eeeene te a NN any eee ek ee ea Oe 25 Aprile 85.0.8 hy LO eR? AC Nar co Oi Sea ee ee oe ae D4, PAL | S genemrna wer at Ah Re eR eee RRO 4 RA RRA oem ues, Me te 2.26 JUNC 5h eter es Os Mee TR), A Oe ee eee 2.00 Dilys A Ae ee 6 ES. Bes Pe. BS aS PR pee 2.02. AUC UST ESAS it tye ICR SeSeETRIETE sche Geta, dit OO oes ASE oe ee 2.16 Deptemiben ns. kre, chee eles onal atic Cea akc Soe hcemn eee ae Dries OCCOW STP cree tae he eras es ate Masashi ek e PW INO VEIMIDED Ey Poe ae OR ee Cg ete ee oe cer ot tate a eh eR re Dee Decemiber®: Bie, Be aed eh eT) PO SeD ee bee 2.40 From the table of monthly averages low prices, are recorded for the three consecutive months of Jan., Feb., and March, and June, July and August. High prices occurred during Oct., Nov., and Dec., and March, April and May. Reference to the variations by months and years brings further en- lightment, thus: Three consecutive months of lowest and highest prices Of lowest prices | Of highest prices 1915 | 1916 | 1917 | 1918 | 1919 1915 1916 | 1917 | 1918 | 1919 May Apr. | June | Oct. | Jan. Jan. Oct. | Oct. | Mar. | Oct. June May | July | Nov. | Feb. Feb. Nov. | Nov. | Apr. | Nov. July June | Aug. | Dec. | Mar. Mar. Dec. | Dec. | May | Dec. These data result in a belief that May, June, and July are the months of lowest prices, and that Oct., Nov., and Dec. being the months of highest prices. Past Quotations of Eggs as a Guide in Selling.—A study, similarly conducted, covering egg quotations, both by averages and by years, will a uniformly regular period of lowest prices during the three consecutive months of March, April, May (except in 1917 and 1919 when February is a low month), and of highest prices in Oct., Nov., and Dec. (with no exceptions). MARKET QUOTATIONS 507 TaBLe 223.—MarkeEeT QuoTaTIONS PER DozEN on “Extra” Ecos, AVERAGED BY Days To NEAREST CENT, AND SHOWN BY MoNTHS AND YEARS 1915-16-17-18-19 (San Francisco Datry EXcHANGE) For Month of SB ee hy. months—5 years 1915 | 1916 | 1917 | 1918 | 1919 | Cents | Cents | Cents) Cents | Cents Cents J EIVTIGIS €2 Soe ee oe 31 33 37 61 51 43 HIG OMIT AT etree is, eco eskes ohes os 23 Dili 26 48 39 33 Nair epee ycick-wavcdswetonnavewsws-c 21 20 26 39 38 29 AN GUL Rot: Sue Gs Oe a PE 22 22 31 39 44 32 LER ole cade on ieee a 2S 23 34 40 47 33 MUONS 5ids Se eee 23 25 31 42 47 34 Julyaeeaee f: en his Sent 25 Pall 34 48 48 36 AUISUStREP Eee ner. See kes < | OO 32 45 54 54 43 September: .:s.2.22...2.:..| 37 38 47 62 61 49 (OXCHOIOSE: do ivites Saba eee 46 45 52 73 70 57 INGWERMIDeEE At cs.s ah oh se sas 53 51 sii 83 79 65 WECeEMMbere ss hae. e 5. cs es 41 42 BH | Bil E 58 Average by years........... 31 32 39 56 54 42 Regular and Irregular Fluctuations.—Studies of rise and fall in price show that farm goods fall into two general classes. One class includes those things which year in and year out fluctuate with more or less regu- larity, such for instance as eggs and butter, while the other class includes less perishable goods, subject to irregular fluctuations, that is, changes coming at different seasons of the year and in varying degree. Such things as beans, wheat, barley, oats, and hay make up this second class. The Natural Market Course. —The natural market course, according to the United States Department of Agriculture is somewhat as follows: It starts high with active movement even for inferior stock because the demand has the sharp edge of novelty and appetite. The price gradually declines and poor stock becomes harder to sell as the supply increases. Lowest prices arrive soon after the heaviest shipments begin, and a glut may occur, especially if many sections are shipping at once and there is much poor stock. Then, with a decreasing supply, prices advance, sometimes recovering much of the early declines but usually not reaching the opening prices because demand is far less keen at the end of a long season. If the last of the shipments are inferior, as happens frequently with many perishable crops, the season may close at or near bottom prices. The common or natural market developments do not always take place as might be expected. Quite frequently superior quality of the main crop or absence of general competition will bring higher prices in mid-season. Unexpected shortage may cause the reserve stock in storage to sell at high prices at the close of the season, especially the less perishable crops like potatoes, onions, apples, cabbage, etc. Careful study of crops (shortage, supply, and shipment) should enable a fairly good judgment 508 FARM MANAGEMENT to be made of the outcome. However, quickly perishable short season crops like strawberries or melons are very irregular, so it is difficult to form a reliable market judgment of them. Periods of High and Low Prices for Various Farm Products on Dif- ferent Markets.—From studies made of past quotations—results of which should be rechecked for local conditions or later years—findings for certain selected farm products were found to range lowest and highest during the periods indicated in the subjoined table. TABLE 224.—PERIODS oF HicgH anpD Low PRIcES FOR SELECTED Farm PrRopucts ON DIFFERENT MARKETS (PRE-wWAR CONDITIONS) 5-YEAR AVERAGE Market Product Period of high prices Period of low prices INew Yorke soe s- Butter Nov., Dec., Jan. May, June, July Eggs, fresh Oct., Nov., Dec. Apr. May, June Corn July, Aug., Sept. Dec., Jan., Feb. Red winter wheat No. 2) Apr., May, June Aug., Sept., Oct. No. 1 timothy hay, baled May, June, July Jan., Feb., Mar. St: TOulss. «2052 Corn July, Aug., Sept. Dec., Jan., Feb. Hogs July, Aug., Sept. Dec., Jan., Feb. Red winter wheat No. 2} Mar., Apr., May July, Aug., Sept. Eggs, fresh Nov., Dec., Jan. May, June, July No. 1 timothy hay, baled) May, June, July Jan., Feb., Mar. Chicago). 5,. a2 Cattle Oct., Nov., Dec. Apr., May, June Hogs Aug., Sept., Oct. Dec., Jan., Feb. Beans June, July, Aug. Dec., Jan., Feb. Eggs, fresh Nov., Dec., Jan. May, June, July Northern spring wheat, No. 1 May, June, July Oct., Nov., Dec. | Holding Products for High Prices.— Whether or not farmers are justi- fied in holding for higher prices depends on the probable amount of increase likely to take place when compared with the increased costs and risks incident to holding, and the financial status of the farmer. A comparison of the percentage increase in prices between the averages of periods of high prices and those of low prices, made from the last table shows differences in percentage based upon the low average, as follows: New York Market Per Cent Butter), i022 2 2ee8Te Ls OE ee ae 25 Begs, freshteg... seek, Se SR TE: CES eee 91 Corns 2.42008 Sage ee a EE, eT TA: ee ee eee ee 12 Red' winter. wheat No: 2. eS aren eee 12 MARKET QUOTATIONS 509 St. Louts Market Prr CrentT GOT ee ee TE Se Sou 28 tS 55 8 8 oes eee 18 HOS = OPE On Sac ene semis tis oad 645 eee 13 Reduwinterswihe sus N OM omens suse aia 5 Ssletocne onc beens cuaeereeterne 12 METERS ES ORES No ccs.0.0,.Bckin Bie ONC CO DEG READIES ERIE Cis ene C Ae R en Spree ir 8 en 67 AMMUBEMyeMB ven aICU MN Ome: sees S. Fe fics tacos ee + wis mee ds hehe s ee tite s 13 Cuicaco MARKET PER CENT Cott Cee eit Oy Rant Meee Lie el ho Sk Bh celQ ieee Meo SAS 15 1B QOYESS oie cco Creeks Gitee Ca FACIES CRO RC OO EL DIEL ICRC cee en ear 14 IBYEETINS a oo 0 ote 2b Bede: ORG eae Le ee RC CORSE or See Se ee of JBUTEL, TIRES OS cog Meoncadly Gib ncno RSE REE CLO EMO cae On een a nicer 65 INiowulereran {Syorabayes \WWoeE GINO len dime odo once boo bhon Souocoate bo 10 Producing for Periods of High Prices.—From studies such as these producers will note that for certain products extra effort is worth while to have them for sale during the periods of high prices as in the case of eggs, butter, cheese and, at times, certain live stock. How far one can justify increased expense of production for sale at high market levels, will be determined by the amount of price increase likely to be obtained. In the same way conclusions can be made as to the profits likely to accrue if one holds his product for the times of increased demand, after deducting the necessary changes for storage, spoilage, shrinkage, loss of interest, ete. It is obvious that perishables are sold most profitably as soon as they are ready for the market. There are products that justify the exercise of some judgment and foresight in finishing them for market when they are least likely to meet with competition—especially the competition of fellow-farmers forced to sell in order to obtain operating capital. But analyses such as these here presented result in the dictum that in general the best interest of most farmers is served by selling whenever their prod- ucts are ready for the market. This seems to be true even of such imper- ishables as wheat, oats, barley, hay, cattle, swine, and sheep, since the sum available at time of peak prices, to cover increased charges, is relatively small. For the products and markets already discussed, the range in money amounts only to: Money Difference in Periods of High and Low Prices New York Market IGiLetn er ots ees once acres 7¢ per pound Srl PG aii 24 Pred oaean gas ee Se i 6 21¢ per dozen UN CEL hi Pe nner A ag Co EL JRE RP ae aE 8¢ per bushel Redawinter wheats NOw2se aes. 2s c.s ese 13¢ per bushel dimothy bay baled, Nov 2c. ese ocnee «oe $2.87 per ton 510 FARM MANAGEMENT St. Louis Market Gorn.) ented ee ee ee ee 10¢ per bushel LORS. abun ites ean up var Orehevse aot A ea $1.03 per hundredweight Red winter wheaty Nos 2: eee ese ae ceee 13¢ per bushel Pg eS TPES weer sere hens oc conn eeeA cremate 11¢ per dozen Timothy,-hay.ibaled: 2: =. =..eeee ee oes $2.55 per ton CuicaGo MARKET Cattle) 24.) 18a ee acne rake ee nea ae $1.22 per hundredweight 1 5 ols ee eee ey ree ch. Any eerie Aer chy 3 1.07 per hundredweight (Beans ie coche ee COE CER Ce nee 15¢ per hundredweight LD gi Meh esl Mee NS ty GAO eH o See oo 11¢ per dozen Northern spring wheat, No. 1............. | 10¢ per bushel Use of Past Quotations as a Normal in Reporting Prices.—Past his- tory of prices as a means of judging the price of any product based on its normal relationships is now being made use of in reporting general price outlooks.!3> By use of this method prices for any given month are com- pared with the average of the past 10 corresponding months. Example of Reporting Prices Based on Past Quotations.—Corn averaged $1.08 for the 10 Julys from 1910 to 1919. In July, 1920 it was $1.53, or 142 per cent of the 10-year average. Hogs averaged, for the same 10 Julys, $11.17. In July, 1920, at $14.65, they were 131 per cent of the 10- year average. Use of such data may well be accompanied by a business index of conditions (Bradstreet’s or Dunn’s) to show whether or not farm products are maintaining a level corresponding to general business conditions throughout the country. Prorating the Consumer’s Dollar Prorating Money Spent for Oranges.—The California Fruit Growers’ Exchange shows that of each dollar paid by the consumer for oranges the farmer receives about 33¢ The remainder is taken up by: MARKET QUOTATIONS 511 TaBLeE 225.—DtvipInc THE CONSUMERS’ ORANGE DOLLAR Average of 4 years, 1914-1917 Per box Per cent 1914 | 1915 | 1916 | 1917 | 1914 | 1915 | 1916 | 1917 Fruit on tree (all varieties) $1 .150/$1.705/$1.978 $1.621; 25.9 | 34.6 | 38.9 | 33.2 Picking and hauling...... 0.106) 0.106) 0.106) 0.106; 2.4] 2.2) 2.1 2.2 | CE CUSTID 2 Ac lbvgked okt: Cet keane 0.325) 0.325) 0.325) 0.325, 7.3 | 6.6] 6.4] 6.6 15) ITN ete ce Ree 0.052} 0.057; 0.064; 0.061; 1.2 x2 1.2 2 Robs California... 02... 1.633) 2.193) 2.473) 2.113} 36.8 | 44.6 | 48.6 | 43.2 Freight and refrigeration.| 0.927) 0.937] 0.937] 0.937) 21.0 | 19.0 | 18.5 | 19.2 Mou: market... 2... 2.56 | 3:13 | 3.41 |-3.05 | 57.8 | 63.6 | 67.1 | 62.4 Jobber’s gross margin....| 0.39 | 0.41 | 0.40 | 0.41 Si Sul Sdn ts 9 roe Jobber’s selling price...../ 2.95 | 3.54 | 3.81 | 3.46 | 66.6.| 71.9 | 75.0 | 70.8 Retailer’s gross margin...| 1.48 | 1.38 | 1.27 | 1.43 | 33.4 | 28.1 | 25.0 | 29.2 Consumer paid..........| 4.43 | 4.92 | 5.08 | 4.89 |100.0 |100.0 |100.0 |100.0 Prorating Money Spent for Apples.—A study of Oregon apples -resulted in findings to the effect that for each dollar paid by the New York consumer the farmer receives 34¢ for the large fruit and 47¢ for the medium-sized fruit. The table shows the details. TABLE 226.—DIvIDING THE CONSUMERS’ APPLE DOLLAR Spitzenberg, retailing | Johnathan, retailing at 75¢ per dozen, 96 to | at 25¢ per dozen, 120 the box or more to the box Average in| Percentage) Average in| Percentage cents per | of retail | cents per | of retail box price box price Grower receives, f.o.b. orchard......| $1.85 33.6 $1.40 46.7 LESTEL CNT, 5 7 ee 0.50 9.1 0.50 16.7 FRGUMISPO TAN LON ch Yano L4c ve cay alk e'sptis, « 58 0.10 1.8 none none | STAG) oir S14] 0100) 11a ee, 0.15 2.7 0.15 5.0 Cartape trom dock... 2.6.0. 02.03 ee. 0.05 0.9 0.05 27 Wiholesaler’s profit.;.\./....6.. 0. c+ 0 0.25 4.5 0.15 5.0 Retailer’s expenses................- 1.65 30.0 Retailer's net profit...............5 0.95 i ees 0.75 25.0 Gross retail price: .).. 04.6 Oe Ss $5.50 $3.00 512 FARM MANAGEMENT Proration of Money Spent for Onions.—The division of the consumers’ dollar when applied to onions delivered during 1919 to the San Francisco market was found on the basis of 100 lb. of Australian brown onions to be :134 TaBLE 227.—DivipING THE ConsuMERS’ ONION DOLLAR Per 100 lb. Proportion to: In cents In percentage Growers (Cr! PME |.8 DBPL Eee y $1.51 36 COMPAINET Sh rete che ae canta eee nee 0.16 4 JOD DET ee eee See eee et OE Ee 0.87 20 TRO GATLCT A fae eis che, Plt te ee Sods eee ORE ete Oa 1.66 40 GrossrretailPGostse. ta oe ee a eee $4.20 Comparison of Retail Prices and Farmers’ Receipts.—In 1919 a California study of retail store prices and farmers’ receipts resulted thus: TABLE 228.—CoMPARISON OF RETAIL PRICES AND FARMERS RECEIPTS What consumer pays (average) What farmer re- ceives (average) | cents cents Binks Gin saan acer yee ek Sees 5 12% Smallwhite beans: eee haictcys 4 oeieieses oe 5 124% Hamas beans. 4 rey eter eek sie a ols crete uses 10 15 Prunes, size 50-60s to the Ib.......:.:...... 12 18 Dried apricots... 3 a. ce ce ees et ee eo 25 35 Driedipeaches.. fica. coe s eee ere eee aT tere 14 20 Dried raisins sosch- osc oon aon ee one 104% 15 Dried*pearss3..5. sce c cee teats oe eee 14 25 Walnuts. Risch. BRE ce thee roieeoesceec iene 31 45 ATIMOTIASH ac) 5: bor et oe aicke Oaks Seen ee ee: 24 35 CaliformiayrTice. skeen de oc oatcn at Gee 516 121 Potatoes’. .ccten Sot oe eo ee eee 214 8 Other studies appearing from time to time illustrate the fact that in general the farmer receives only a portion—sometimes a small portion— of the money paid by the ultimate consumer. Reasons for Price Spread Between Producer and Consumer.—There are reasons why farmers can not expect to receive all of what buyers pay. A few of these may be summed up as: (a) The waste from spoiling, breakage, and leakage from the time goods leave the farmer’s hands until they reach the customer. MARKET QUOTATIONS 513 (b) The desire, oftentimes the necessity, of farmers marketing for cash as soon as their goods are ready. As this means dumping goods on a market unable to resell immediately to customers, extensive invest- ments in warehouses, refrigerating plants, and other vast means for holding goods over are required to insure sufficient supplies to feed the people and to prevent the bottom dropping out of prices. (c) There are, too, the customer’s tastes in buying, educated too often to expensive views. The average housekeeper prefers to buy the same meats, vegetables, eggs, butter, milk, and other farm products over marble counters, from glass cases, from attractive stands. The retailer must meet such things as telephone costs, automobile deliveries, small packages, labor required to put up small orders, marble tops, plate glass windows, fancy labels, and the hundred and one things which up-to-date trade has taught the consumer to demand. All of these things cost money which the consumer must pay, and are items in which the farmer cannot expect to share. (d) The credit demanded by customers or offered by stores. (e) The necessity of working-over farm products before they are ready for sale, e.g., the removal of smut from grain, which costs $3.00 to $4.00 per ton (pre-war prices); the removal of weed seeds or of burs, stones, discolored or off-sized specimens and other trash which must be hand picked frem vegetables to be canned or retailed; the re-handling and grading of eggs. The presence of unassorted sizes, speckled, off-color, immature, or over-mature fruit, adds much to the work of grading, sorting and packing. All these things involve extra expense in preparing crops for market, following any work which may be done by the farmer, and necessitate items of cost and facilities which, at the present time, cannot be success- fully met or provided by the farmer. These items total a sum often large enough to account fully for a wide difference between the cus- tomer’s payments and the farmer’s receipts. Even at that, though the middleman (in one form or another), as already pointed out, can never, in the author’s opinion, be entirely elimi- nated, the investigator will scon find that there is room for great improve- ment in marketing methods by curtailing waste, avoiding duplication, and disseminating data concerning market conditions. It is a duty of the farm manager to find, and use, those channels which are least liable to carry an overhead of extravagance, of inefficiency, and possibly of dishonesty. Conclusion The marketing problem is at best a hard one, since for the bulk of his production the farmer plants, grows or breeds, rears, and fattens, puts in a whole season, or, as in the case of orchards or stock, several years, before he can tell with any accuracy what is to be his financial reward. 33 514 FARM MANAGEMENT In view of this uncertainty, which can not be wholly done away with, especially as world-wide influences have their effects upon most markets, the best information that one can gather as to demands, and the furthest one can go in perfecting his marketing method, will still leave much to be desired; yet, with conditions as they are, the farm manager can not in justice fail to inform himself and to exert his influence in bringing about improvements wherever possible. Partial List of References to Literature upon Marketing From the farm management standpoint there is a great shortage of literature on marketing. This chapter gives merely an idea of what is needed, e.g., the specific requirements of given markets, time of under- or over-supply, best sizes of packages, grade requirements, ways of reduc- ing cost of distribution, limitations of distance on shipments, value of product, perishability, transportation rates. In discussing marketing data past tendencies have been toward generalities rather than toward specific information utilizable by the farmers and farm managers. The future holds promise of supplying something in the way of real help. In reporting the work of the Office of Markets and Rural Organization of the U. 8. D. A., Brand says:!%5 “It is believed that effective and economical methods for distributing and market- ing farm products should go hand in hand with scientific methods of production, as it profits little to improve the quality and increase the quantity of our crops if we can not learn when, where, and how they may be sold to advantage. To provide for a study of the problems involved, Congress during the spring of 1913 appropriated funds for the establishment and operation of the Office of Markets. The Office of Rural Organization was established a year later in order to determine the possibilities and: encourage the use of organized cooperative effort in improving rural conditions. These two offices were combined on July 1, 1914, and the combined unit is known as the Office of Markets and Rural Organization.” Some of the lines of investigation of the federal Bureau of Markets cover: Reasons for success or failure of (a) farmers’ cooperative purchas- ing and marketing; (b) business office practices in use by farmers’ market- ing, distributing, and purchasing organizations, to determine best methods; (c) market surveys—methods and costs—to bring about better distribution of unusually large crops; (d) the practicability of a market news service to promote distribution of farm products; (e) a study of present methods of gathering, handling, grading, packing, and shipping of farm products; (f) a study of commercial methods of distributing and marketing foodstuffs in cities in order to work out ways to avoid gluts and under-supplies; (g) a study of transportation and storage, to aid in solv- ing problems connected with these factors of distribution; (h) parcel post as a means of direct dealing between producer and consumer; (2) a study of marketing live stock, meat, and animal by-products, to note efficiency MARKET QUOTATIONS . 8515 of different methods and the equitability of prevailing rates and customs: (j) marketing dairy products under various systems of selling cream, but- ter, milk; costs of grading and milk distribution; prices; (k) handling, marketing, and utilization of cotton and its products; (1) cotton standards and cotton testing. Several publications of distinct farm management value, although sometimes of purely local importance, have already come forth, while others are promised. The scope of this material can be gathered from the titles and a brief review of the subject matter. Publications Concerned with Fruits.—U. S. D. A. Bulletin 298, dated August 31, 1915, by Wells A. Sherman, Houston F. Walker and L. Herbert Martin describes the peach supply in the U.S. and its distribution in 1914. The presentation describes methods of marketing peaches, areas of production, shipping seasons, and amount of shipment. 15 pages and chart. U. 8. D. A. Bulletin 320, dated Sept. 15, 1915, by Clarence M. Moomaw and M. M. Stewart; reports apple market investigations of 1914-15 conducted in selected apple producing areas and city markets east of the Mississippi River. The investi- gations covered the tracing of shipments, retail methods and costs, market prefer- ences, grades, effect of inferior grades, shipment under ventilation and refrigeration, grade and package laws, cold-storage holdings and movement, Pacific Northwest apples via the Panama Canal, and export markets. 22 pages and charts. U.S. D. A. Markets Doc. 13, issued July 15, 1918, by H. J. Ramsey, describes the methods of shipping and the effect of heavy loading of freight cars in the transportation of northwestern apples upon temperature, ventilation, condition, breakage, and distribution during the season of 1917-18. 23 pages. Publications Concerned with Vegetables.—U. 8S. D. A. Bulletin 290, dated Aug. 30, 1915 by Wells A. Sherman, Paul Frochlich and Houston F. Walker, describes rail shipments and distribution of fresh tomatoes throughout the U. S. in 1914. The presentation covers field methods, areas of production, rate of shipments by states, shipping periods. 12 pages. Four bulletins are of interest to cantaloupe or muskmelon growers. These are U.S. D. A. Bulletin 315, Oct. 23, 1915 by Wells A. Sherman, A. Dextor Gail, Jr. and Faith L. Yeaw, Farmers’ Bulletin 707, Feb. 2, 1916 by C. T. More and G. V. Branch; U.S. D. A. Bulletin 401, Oct. 31, 1916 by O. W. Schleussner and C. W. Kitcher; U.S. D. A. Doc. 10, June 1918 by A. W. McKay. Bulletin 315 discusses cantaloupe marketing in the larger cities east of the Mississippi River, during 1914, showing systems of distribution within cities, factors influencing prices, amount of shipment by States and districts, and shipping dates. 19 pages and chart. Farmers’ Bulletin 707 describes the commercial grading, packing grading and ship- ping, 23 pages. Bulletin 401 reports investigations of 1915 on: into the history, marketing arrange- ments, quality, and distribution of the cantaloupe districts of Imperial Valley and Turlock, California; Salt River Valley, Arizona; Moapa, Nevada; and Colorado. 38 pages and several charts. Market Doc. 10 presents five findings in connection with loading and transporting of western eantaloupes, including considerations of mixed loading on refrigeration, temperatures in transit, floor racks, car construction, and insulation; use of salt in refrigeration, and handling of ventilators in transit. 16 pages. U.S. D. A. Farmers’ Bulletin 753, dated Nov. 1, 1916, by C. T. More and C. R. 516 FARM MANAGEMENT Dorland, discusses the commercial handling, grading and marketing of potatoes through- out the United States, including both early and late crops, standardization, digging, picking, grading and packing, containers, brands, loading, marketing, shrinkage and weighing. 40 pages and chart. Publications Concerned with Grain.—U. 8. D. A. Bulletin 558, dated July 28, 1917 by Geo. Livingston and K. B. Seeds, takes up findings in connection with the marketing of grain at country points, with discussions of methods of purchase and sale, prices, contracts, storage, weighing, and place, costs, hazards, and supply of country elevators. Of general application throughout the United States. 44 pages, price 5¢. : U.S. D. A. Bulletin 456, dated Feb. 5, 1917, by Roy C. Potts and H. F. Meyer, on the marketing of creamery butter, discusses importance of quality, kinds of packages, brands and trade-marks, methods of wholesale distribution, grading inspection, storage, quotations, advertising, and salesmanship. Of general interest. 37 pages, 10¢. U.S. D. A. Bulletin 690, dated July 23, 1918, by Roy C. Potts, discusses, in the interest of dairymen, creamerymen, and consumers, marketing practices of Wisconsin and Minnesota creameries, to show factors influencing marketing, buying policies and methods, transporting, weighing, and distributing. 15 pages. Publications Concerned with Methods.—U. 8. D. A. Bulletin 266, dated Aug. 16, 1915, by J. W. Fisher, Jr., J. G. Collins and Wells A. Sherman, presents definite in- formation on finding a market, use of quotations, advertising, business responsibility; primary outlets for producers such as cooperative associations, direct sales to con- sumers, sales through middle men; and general sales practices and terms. A _ pre- sentation of how commodities are marketed, where to find a market, how to ship, and how the producer can protect himself. 27 pages. : U. 8. D. A. Bulletin 267, dated Aug. 16, 1915, by J. H. Collins, J. W. Fisher, Jr. and Wells A. Sherman, presents details of the present methods of wholesale distribution of fruits and vegetables on large markets by reviewing necessity for distributing agencies, methods of receiving products, terminal distribution, and sales methods. Of general interest in studying present market conditions. 27 pages. The parcel post as a means of marketing farm products is discussed in U.S. D. A. Farmers’ Bulletin 703, Jan. 14, 1916, by Lewis B. Flohr, and C.T. More. Aninforma- tion bulletin for seller and buyer, with suggestions on the use of this method of marketing, 19 pages. U.S. D. A. Farmers’ Bulletin 830, Aug., 1917, by Lewis B. Flohr, on marketing eggs by parcel post. 23 pages. U.S. D. A. Farmers’ Bulletin 922, Feb. 1918, by C. C. Hawbaker and John W. Law, on business methods in connection with marketing by parcel post, 19 pages. U.S. D. A. Bulletin 688, May 18, 1918, by C. C. Hawbaker and Charles A. Bur- meister on the use of parcel post for marketing berries and cherries. 17 pages. State inquiries into marketing have thus far not resulted in any extensive output of literature, although many Agricultural Colleges and Universities have worked on the problem, and, according to a report of the federal Office of Markets and Rural Organization, certain states have official marketing departments created by legis- lative act, and especially charged with regulating or investigational duties in con- nection with the marketing of farm products. At the time of the report* these states were Alabama, California, Idaho, Maryland, Michigan, New Jersey, New York, North Carolina, Texas, Vermont, Virginia and West Virginia. Massachusetts and Oklahoma may possibly now be added to the list. *For details and description of scope and duties see Market Document 3 of the Federal Office of Markets and Rural Organization issued June 5, 1916. CHAPTER XXII FARM LABOR In the scheme of agricultural endeavor proper organization of the farm work is very important. Given good soil, fine growing conditions, a receptive market, nevertheless if the work is not organized these will amount to little. Organization extends first to the farm work to be done, and, second, to the men who are to do the work. On a small place—so small that only one man is required to carry it on—organization of work is easy to understand and to accomplish. In many industries the work is automatically regulated by the demands of the crops or the stock. In the dairy, for instance, milking must be done at uniform and proper intervals, while feeding must be regular in point of time and suit- able in character. These point out the need for organizing the work; or to put it another way, the yield of milk will decrease if the cows are subjected to irregular treatment; thus proving the necessity for organization. Usually this simple form of organization requires no particular con- cern on the part of the man doing the work. The organization of men, however, is a different and difficult matter. Upon this one point alone hinges much of the success or failure of most men, especially salaried men who are managing properties. Each man can do but a certain amount of daily work, whether it be mental or physical. Beyond this he must call in others to help him; and if his be the guiding hand, his success in getting the work done will be in direct proportion to his ability to get the best from his men. The Farm Management Aspect of Farm Labor.—Farm management is concerned with the supply of farm labor and the sources of this supply; wages and methods of payment; housing and boarding; laborers’ privi- leges, such as the use of horses and vehicles, holidays, trips to town, access to papers and books; and with the social status and welfare of farm laborers from the standpoint of securing continued service from desirable men. It is important that the manager have accurate knowledge of the standards of farm labor. If both manager and laborer understand this matter, the management of labor is greatly simplified. Hence, in the management of labor it is well not only for the manager to inform him- self on this subject but to make use of such data on the subject as are available as a means of educating his laborers themselves concerning what may fairly be expected of them. No one has a moral right to demand that 517 518 FARM MANAGEMENT the laborers under his direction shall work at a rate that will impair working power, but with this limitation the manager has a right to expect the best service the laborer can give. Interest in Labor Depends on Viewpoint.—The intermingling of social and business relations involved in the hiring out to work or the employing of men for farm work has resulted in well defined points of view concerning the rights of labor and of employer. Occasionally a difference of opinion arises as to what constitutes the respective rights of each group, and then clashes occur. The situation sometimes results in efforts by employers to combine for the purpose of setting wage scales, or by workers to organize for their common good;sometimes the result sought is extreme, like the objective point of the Industrial Workers of the World; sometimes the end is only of minor importance, such as mutual agreement by employees upon a wage rate, or a standard of housing or board or social recognition. This difference in outlook makes difficult at timesa clear understand- ing of how farmers and others view the labor situation. A farm manager soon finds some trouble in properly appraising all points of view. His problem will be clarified somewhat if he recognizes that personal interest is largely responsible for the individual’s point of view. Five Points of View Concerning Farm Labor.—It is possible to recognize at least five points of view, depending on the contact of the individual: 1. That of the large farm operator who hires all his farming done and makes his profit from the men that he employs. His business desire is to obtain plenty of labor and as cheaply as is consistent with the main- tenance of prices for farm products. From his point of view, competi- tion among laborers is desirable in so far as it results in greater ease in procuring men when wanted, less necessity for providing accommo- dations, and a reduction in the wage scale. 2. That of the working farmer who does all his own work, and whose product, when placed on the market, comes into competition with pro- ducts of other farmers who, if they employ cheap labor, are able to sell at reduced prices and thus tend to reduce the income of the working farmer. 3. That of the working farmer who, at times, is an employer, and as such occupies the complex position of desiring to get as much for his own labor as he can, and to hire at a price which will return to him as generous profit on the work of others as he is able to secure. 4. That of the farm worker, whose main interests—wages, hours, board, housing, and supervision—are directly affected by an market in- crease or decrease in the total supply of or demand for farm labor. 5. That of the members of the community, only indirectly in touch with the farm labor situation, other than as it affects the cost of living, but rather directly concerned with the influence of the type, numbers, and FARM LABOR 519 ideals of a group the size of the farm labor group, in its relation to general public welfare. Conflicting Ideas Result from Different Viewpoints.—These views tend to summarize into three outstanding classifications which at times are rather definitely in conflict, (1) the worker’s interest in his own wel- fare, (2) the profits to be made from labor—the private pocketbook point of view, and (3) the social welfare idea, including maintenance of American standards and ideals. Around these views are grouped the advocates and opponents of admission of labor from foreign countries—Europe, the Orient, Mexico; of I. W. W.’ism; of anti-loafing or conscription legislation; of better distribu- tion and utilization of labor; and of better housing of labor. The Farm Manager’s Responsibility and Viewpoint.—The true farm manager occupies a somewhat difficult position. He must recognize the need not only of maintaining Amercian standards but of continually striving for greater improvement; he must take proper care of his men without either smothering independence or furthering the spirit of taking advantage; he must show a profit for his year’s operations, which is determined, to some extent, by his costs for man labor. To meet best these varied responsibilities, the gaining of an under- standing of the worker’s requirements and a knowledge of how successful employers handle their men will constitute his first steps. Classes of Farm Labor In the paragraphs to follow, an attempt has been made to indicate the laborer’s more outstanding social or class traits—good and bad. In considering this presentation it should be borne inmind thatthe views are individually the author’s, largely drawn from personal experiences and contacts, and that the gauges of measure are (1) desirability for farm work and (2) the American standards of living and working. White Laborers.—The best general laborers the farmer ‘can get are the Irish, Swedes, Norwegians, Danes, Germans, Poles, and Austrians, when the natives or descendants of these nationalities come from good old farming stock. The men are as a rule steady, reliable, kind to stock, and familiar with farm operations. Unfortunately for the employer, perhaps, these men go into business for themselves as soon as they secure a little stake. Hobo or Tramp Laborers.—Hobo or tramp laborers, white, constitute a kind of labor upon which many farmers must rely when extra hands are needed. Usually such laborers are troublesome and unreliable. The men as a rule are drifters, seldom stay in one place for any length of time, are often trouble-makers, and usually feel themselves above their work. 520 FARM MANAGEMENT Characteristics of Hobo or Tramp Laborers.—The majority falling into this category seem to be men who have descended to their homeless con- dition by reason of bad habits, improper living, or misfortune. Most of them are intelligent, a good many educated, and they do not asa rule take kindly to farm work, or to work of any kind, for that matter. At the best they are unstable, staying only a limited length of time, or until the spirit moves them and they are off. When the wanderlust is coming on, they are fidgety, fault-finding, and surly. Within this group not all men are equally capable. In fact, among the latter are many who may correctly be classed as ‘‘unemployables’””— mentally defective or physically weak. Many of these men are in- capable of doing a reasonable day’s work on any farm. It is these that largely make up the crowds hanging around poolrooms, saloons, and employment agencies, at least during times when help is scarce. This condition often leads to the belief that there is plenty of help. Experience in such instances has frequently proved, however, that only a small percentage of the men care to consider a farm job, many of them hanging around for something calling for but two or three hours’ work at a small wage, while of those who will consider farm work only a few can be used to advantage. Handling Hobo or Tramp Laborers——These men should be provided with a reasonably warm, dry place to sleep, but as a rule no special hous- ing is needed for them. They are satisfied to furnish their own bedding and sleep on a pile of hay, and to get plain food such as meat, beans, bread, potatoes, pie, plain cake, prunes, and boiled raisins, if ample in quantity and well cooked. As a class they are easily disgusted with poor machinery, and if an implement continually breaks, they are likely to quit without notice. Two or three weeks constitutes the average stay of the typical hobo, and ranches using this class of labor are subjected to a heavy turn-over which is seldom traceable to any fault of the ranch management. These men will not stand crowding or pressing. If any attempt is made to drive them they will quit. Yet they can be held to the daily quitting time, although if over-time or extra work is attempted, a clear under- standing must be had and extra money be paid. A good way is to give them a good idea of just what is wanted, and then to let them work it out in their own fashion. Ordinarily they are well acquainted with the kind of work they hire out to do, and can accomplish more if allowed to select the method. ‘This statement is not to be construed as suggesting that the men are to be left entirely alone. The foreman or operator should certainly drop around once in awhile and see how things are going. Sunday work is usually taboo with the real hobo. FARM LABOR 521 One cannot afford to allow poker playing or gambling of any kind, or tolerate radical talk or preaching by discontented individuals. Italian and Portuguese Laborers.—In general these men exhibit more or less of traits in common when employed in agricultural pursuits. They make some of the best ranch help now available. They are pretty fair in handling stock, and seem to have an inborn love of farming. Characteristics of Italian and Portuguese Laborers.—As a rule they are rather sensitive and inclined to be emphatic in their likes and dislikes. They won’t tolerate abusive treatment. When a new foreman is placed over them, they are likely to line up, look him over, and if the decision is adverse, to walk off in a body. Once the employer secures their respect and esteem, they will work well and steadily. They will answer emergency calls to lend a hand either day or night. They require careful handling, and not every fore- man is so gifted that he can make a success with them. It is interesting to view the expanding of immigrants of these races. First of all they are entirely happy just to be alive and out in the open. They will work with crowbar, shovel, or pitch fork. Then they want to drive a horse—as in the barn dump cart, then they want a pair, until finally with eight or more head strung out in front of them, they feel themselves duly accredited citizens. Negro Laborers.—The colored man—the mainstay of southern farming— is characterized as home-loving, peaceable, easy going, gregari- ous, sometimes shiftless, always good natured and affable. Negro labor characteristics are pretty generally the same throughout the South, although they vary greatly as to individuals. Men, women, and children all work, many of the men being exceptionally well developed physically. Greatest success is attained in the use of this labor when they are in suffi- cient numbers to insure companionship and to justify cabins separate from the main farm buildings. These people are good hand workers, e.g., in hoeing, planting, weeding, clearing land. They take readily to handling horses and mules. Their best work is done in the warmer sections, as they dislike the colder climates and higher altitudes. They are careless about store accounts, are inveterate ‘‘borrowers,”’ and are neither frugal nor saving—a few dollars being a sufficient excuse for knocking off work until the accumulation is spent. Employers strive to prevent too long periods of inactivity by systemically encouraging spending for good food, fine clothes, phonographs, automobiles, and jewelry, utilizing the part payment plan for the more expensive items. Handling Negro Laborers.—Negroes are not difficult to handle by men who are used to them and their ways. Northern men occasionally acquire the knack of handling the typical Southern negro, but to learn it calls for 2 or 3 years experience and possibly costs the one who attempts it some money. The negro of the northern 522 FARM MANAGEMENT and western States is easier to deal with. But all require much patience, as they are careless in reporting broken machinery, are notorious prevari- cators, and constantly annex to themselves such minor things as chickens, lines from harness, axes, shovels, etc. Yet they can be absolutely trusted when sent on a definite errand, even though large sums of money are involved. To a man who gains his conffdence the negro is faithful and loyal in the extreme. They are keen, shrewd students of human — nature and always find the weak points in their employer’s make-up. Elements of success in handling are to: (a) have very little to do with the men other than to outline the work and see that it is carried out; (6) assign a stated amount ‘of work for the day and when completed call it a day, letting the worker have any extra hour or two to himself, for the negro works better for this ‘“‘tasking”’ him, or setting a job, than by set hours; (c) bluntly criticize unsatisfactory work; (d) be not over-apprecia- tive, although an occasional word of commendation is desirable; (e) keep faith at all times. Being erratic, irregular workers, they require time off now and then to garden and raise chickens for themselves, or to go to funerals and festivities. The negro will also be faithful to his employer’s ‘“‘ kin folks.”’ Many of them are slow and inclined to loaf, but for people raised with them, or who understand them, they are good workers when kept under proper supervision. Mexican Laborers.—The common Mexican peon or laborer is usually a peaceful, somewhat childish, rather lazy, unambitious, fairly faithful person. He occasionally needs to be stirred up to get him to work, but if treated fairly he will work faithfully. Mexican labor is limited to the warmer sections. In the southwest Mexicans are extensively relied upon to supply cheap hand labor. The Mexicans are as a rule a clannish, self-effacing people. When held in not too large numbers or worked in competition with other races, they prove willing and fairly reliable help. Of the two classes, resident and transient, the former is more desirable for farm work. Mexicans as a race can do practically anything, as thinning sugar beets, teaming, range riding, pick and shovel work, fruit picking and handling, cutting corn, etc. They are fairly good with machines butare not particularly adept at milking or handling complicated machinery. ; Handling Mexican Laborers——Mexicans should be kept in living quarters by themselves apart from other workers. If the men aresingle, or not accompanied by their families, one big room can be provided where they can all eat, visit, and sleep. Unless one is able to speak their language, it is usually necessary to use one of their countrymen as a working foreman. If the men are handled in gangs, they should be accompanied by a pace-maker or strawboss at all times. In making decisions and in giving orders, the man in charge FARM LABOR 523 of Mexicans must be courteous, but positive and firm; the Mexican, is like the Latin races, in that he appreciates courtesy. Success in dealing with Mexicans involves (a) patience—with them and their work; (b) encouraging marriage; (c) letting them live on the farm or in the neighborhood where they can fix up little homes of their own, given them for nominal rent, including the use of enough land for garden, chickens, and cow; (d) showing no partiality; (e) refraining from intimacy and unnecessary visiting, though an occasional pleasant word helps if given without creating familiarity; (f) recognizing that if one is discharged, the rest of the crew are likely to walk off in a body; (g) work- ing men individually as much as possible, rather than in gangs; (h) ar- ranging for contract or piece work when practicable and if understood by the men, rather than by day labor. Indian Laborers.—As a general rule Indians are satisfactory team- sters and harvest hands. They are much sought after where available. The number is, however, limited. The full-blood Indians are usually to be preferred to the halfbreeds. Indians as a rule are not particularly steady, but given a manager they like, they will prove to be faithful, loyal, and willing. Japanese Laborers.—The Japanese are good hand workers, especially at squat labor such as cutting asparagus, truck gardening, berry growing, sugar beet thinning and topping, melon picking, gathering walnuts, and for picking, sorting, and packing of various deciduous and citrus fruits. They are not mechanically inclined, and only occasionally satisfactory as teamsters. Japanese are seldom found in dairies, or on beef or sheep ranges, and only occasionally in the production of such field crops as barley, wheat, oats, cotton and alfalfa. Their specialty runs largely to the production of fruits, melons, rice, sugar beets, beans, corn, potatoes and truck crops. As a class they are ambitious, studious (often studying deep into the night after a hard day), cleanly, self-effacing, and law abiding. The business standards of the Japanese differ considerably from those of Americans. Hence, the Japanese does not feel compelled to respect his agreements if able to force a change more advantageous to himself. From Amerian standpoints they are therefore sometimes tricky in regard to contracts, as for example in failing to remove stumps under a wood- cutting contract, or in seeking to fulfill the terms of an agreement with scant weights or measures. Where Japanese of both sexes are present in numbers, their personal habits are likely to be open to American criticism. Handling Japanese Laborers.—The first essential of success in handling Japanese is clean quarters, not necessarily elaborate but where they can be by themselves. Such quarters should furnish facilities for cooking and living, and for heating water for tub bathing. They should be allowed 524 FARM MANAGEMENT to prepare their food in their own way and by one of their people of their choice. The men can be worked individually or in gangs, but best results follow the practice of paying for their labor by piece work or contract, rather than by the day. As a guarantee to insure faithful performance of the entire contract, provision should be made when starting a piece of work to hold back a portion of their pay pending the completion of the job. Unless the men understand English it is necessary to deal with them through a Japanese foreman, to whom orders are given for the entire crew. The American almost never understands theirlanguage and so is at a disadvantage if he tries to deal directly with individuals of a large crew, since many of them can not, or will not, understand orders given in English. Japanese work best in their own way and if they know how to do certain work, they should be given an opportunity to do it by whatever method they are used to pursuing. Hindu Laborers.—Hindu laborers—of whom there are several sorts— do not appeal as overly desirable help. By Hindus is here implied any native of British India. In their lean, lanky, enervated condition they lack muscle, will power, and energy. They seem willing, try fairly hard, and under present labor conditions are useful in beet, celery, rice, and other work where hand labor is needed in abundance. The squalid and dirty living arrangements of the Hindus are particu- larly open to objection. When a choice is possible, the Mohammedans are preferred to the other natives of India. Chinese Laborers.—Chinese port is now largely a thing of the past. A few old men still work in the potato and sugar beet fields and at vege- table gardening, but they are fast dying off. The young native born Chinese prefer the store or the kitchen. Chinese labor is no longer a factor with the American farmer, outside of a few cooks, gardeners, and houseboys. Chinese labor as a rule is slow in motion, but very reliable and trust- worthy. The Chinese takes a pride in his work and in fulfilling his con- tracts. He is set in his ways, however, and when taught a certain way to do a thing will continue to follow the method ever after. Handling Chinese Laborers—The Chinese are content with much to do and little to say. They work well in groups. The Chinese respect seniority among themselves, and the oldest Chinese is looked up to by the younger as guide and advisor, so that it is well to put this man in charge of a crew and to give orders only through him, letting him split the crew and assign jobs as he sees fit. Usually, if working in pairs, men of about the same ages work together—never a young man and an old one in the same team. For the sake of reducing friction, and possibly worse, FARM LABOR 525 Chinese crews should be composed of men belonging to the same ‘‘tong”’ or to friendly tongs. Kind of Help Needed by Farmers The kind of help nedeed by the individual farmer depends on the character of his operations. The general farmer needs steady, year-round men willing and able to do the variety of work incident to the production of stock and crops, to be supplemented in times of harvest or other “peak load” needs by additional hands for temporary use. The farmer tending toward specialization, like dairying, fruit raising, sugar beet production, or field crops such as grain or hay or beans, requires a type of labor able to do just the kind of work necessary to successful production in his particular industry. A dairyman wants men all the year who are able and willing to be on hand twice a day at 12-hr. intervals, milk 20 to 30 cows, and possibly feed in the barns and clean out the milking sheds. An alfalfa hay producer wants husky men during the harvest season who can handle teams in mowing and raking, lend a hand at cocking, hauling, and stacking, and irrigate between cuttings. A grain grower requires men for the definite periods of putting in a crop. He then has an interval with no work until the hay or grain harvest starts. If harvesting is done by contract, the grower’s interest in labor ceases with the hauling off of the crop and its safe delivery to car or warehouse. The fruit grower needs additional help for any work he can not do himself. On small acreages, this means extra help only at harvest—to gather the fruit and prepare it for sale or for drying—and in some cases at pruning time. The man operating an extensive acreage of fruit does little more than supervise the work, and in addition to harvest hands needs men to prune, spray, cultivate, and irrigate. Even among the fruit men a difference exists in the kinds of usable labor. For picking up prunes or walnuts, any labor can be utilized and so school children, Indians, and whole families of unskilled and inexperienced people are found to be satisfactory. For picking pears, or apples, or peaches, to be prepared for shipment, only experienced, skilled help is profitable. Spraying can be done with any good worker, but pruning demands men who understand the principles involved. Irrigating requires men who know how to apply water properly; it can not be done to advantage by inexperienced hands. The poultry man wants help that understands poultry feeding, sanitation, breeding, and preparation of poultry products for marketing. This work consists of much detail and requires a man who not only can do the work but is quiet and gentle with the fowls. The sugar beet grower requires men able to do the hard, monotonous, back- breaking work of thinning the growing plants, and pulling and topping the mature crop to prepare it for shipment. All this shows what a great variety of men is needed to meet all farm needs. Agriculture as it stands today represents the cosmopolitan effort of representatives of many nations, so many in fact that to list them would include almost all that have experienced much emigration—China, France, Germany, India, Italy, Japan, Mexico, Portugal, Russia, Sweden, and on around the globe. Classification of Farmers’ Labor Needs.—Farmers’ needs, although diverse in the extreme to meet individual requirements, tend to fall into three general classes: 1. Experienced Unskilled Help——Experienced unskilled men needed for the hard, tedious, back-breaking work which Americans can not 526 ' FARM MANAGEMENT generally be obtained to do under prevailing wages and other conditions; €.g., asparagus cutting, onion work, sugar beet thinning and topping, hoeing beans, digging potatoes, and cotton and cantaloupe picking. 2. Experienced Skilled Help.—Experienced skilled men able to do farm work without special direction, such as milking, handling teams, running machinery (e.g., mowers, binders, harvesters, tractors, engines), range riding, heavy work as bucking sacks and stacking hay, and special work like pruning and spraying trees, building fences, and picking certain fruits requiring judgment. 3. Unskilled, Inexperienced Help.—Unskilled inexperienced people suited to some of the more simple operations such as picking up prunes and walnuts, hoeing weeds, cultivating growing crops, and picking certain fruits, work that requires little or no judgment. In times of stress or scarcity of farm help, the greatest difficulty lies in meeting the need of the first class, and the least in taking care of the work that the third class can do. Transient and Seasonal Labor Needs.—A farm manager operating with specialized crops, requiring large numbers of men, must give special thought and effort to insure a sufficient supply of labor at the time when it is needed. required year for given field EVO DS aren ene. Ree ELS Ne SG 100 200-300 3-4 weeks EASON DCIS, ou GN eee i ae a ar 100 20-30 6-8 weeks Sugar beet thinning.............. 100 20-30 2-3 weeks Sugambeet harvest... 2.90 .'h. 0800. 100 10-20 3-4 weeks Picking up prunes (3 pickings)... 100 7-10 4—6 weeks Picking pears. . Reeteek 100 30-100 2-3 weeks Pickimg raisin grapes......:...... 100 8-20 3-4 weeks Cutting Egyptian corn........... 100 (12 2-4 weeks reimeteOClOM 7... 5 se ee es 100 10-15 2-3 months Digrineipotatoes: ys...) 0. b6 2 2. 100 6-35 3-8 weeks The Worker’s Viewpoint To handle farm labor successfully, one must understand the worker’s state of mind toward the conditions under which he is to labor. Usually six factors are vital to the farmhand, and the length of time that he re- mains, and the faithfulness with which he performs his duties, are in direct ratio to the degree of perfection attained in providing these six. They are (1) working conditions such as heat, dust, rains, isolation, cold weather, snows, remoteness, risk, kind of work stock and implements, etc., (2) working hours, (3) board, (4) lodging, (5) wages, (6) treatment by foreman or farmer. No attempt has been made to give these in order of their relative importance, as the listing varies considerably with the indi- vidual. A seventh—opportunity for advancement—is becoming more and more vital, and, if good men are to be retained on the farms, this factor must receive more attention in the immediate future. Young men of ambition may consider wages and advancement as first in impor- tance; hoboes consider board and hours as paramount; negroes and Mexi- cans place treatment by foremen well to the front; married men center on housing and wages. Of late years, because of shortage of farm labor and need of increased food production, considerable attention has been drawn to these requirements. Student Experiences Indicate the Worker’s Viewpoint.—To see how it works in any State, an investigation might follow the plan of the author, 528 FARM MANAGEMENT who, by means of classes in farm management, has drawn for several years upon the California experiences of students employed in farm and ranch work. To these young men, intelligent, of impressionable age, reasonably unbiased, quick to observe, and keen to judge, were put ques- tions concerning working hours, board, housing, wages, and supervision as they had found them. Student Experiences as Farm Laborers.—A recent California com- pilation resulted in enough data to give a good cross-section of conditions in this State. They summed up as follows: TaBLE 231.—StrupENT Finpines Aas FARM LABORERS PERCENTAGE FINDING SATISFACTORY Working hours: Satistactonya-cscim aero eee he a ata eo 57 Looplon geek: 4: Ske eee eae er Serer St isk ee ae eae 88 MOOySHODtAR ea ait Cie oe ee Oe eee tors 0 Board: DAPI ACHOBY, .ain<5. ce Paticets caer io sane 40 I D0 aa Wa, an cat dM cae Seta aot ae ste LGB ees Seen aes eee 55 ROOT ee AE Ae gh pa elees Abb) Le aaa res 16 Housing: SatistaGtoby:: acetic ere ene eee or. 28 SUERTE aces cece oc toes Conc See as fot eee WGP eco eRe aches nite bees 39 BOOTIE ote. Sige sia chen es hes cea eee Reale 28 Supervision: Satishactory < sidan sok oheee eteeery sae 48 Le Wears coe eee eens ere ents Con made fio ea ons 12) >, depart. ls eater eee 6624 POO etd cine RR Oe Aaa 12 Wages: AtIShAGhORy i eo cerns cee rae 27 Fiala eae seen oe Mee AE eto Se Roe eee 13 AY See ene 59 MOOR OWA RSs racers SE ak cen one oe 6 This table certainly shows that there are grounds for improvement where these students went. And yet many statements, frequently made by uninformed or misinformed people, are not founded on facts, as the oft repeated sentiment to the effect that if farmers would pay living wages or provide decent living or proper board they would have no trouble in getting men. There are grounds for complaint concerning treatment of men, but a sweeping statement is a distortion of fact. That there is room for a clearer sense of individual responsibility on the part of the farmer towards labor is apparently offset by the need for a feeling of responsibility towards his work on the part of the laborer. Student Adverse Comments.—Sometimes humorous, always interest- ing, certain student accounts of bad conditions may serve to point the desirability of a little study of local conditions to find out what can be done in the way of bettering them.* * These portray California experiences, FARM LABOR 529 Student Adverse Comments on Board.—Casp I.—‘‘The food was exceedingly plain and served only in moderate amounts and with very little variety.” Casr II.—‘‘ The food was very inferior. The milk was skimmed, flavored mainly by the drowned flies contained therein. Steaks were the cook’s specialty. If they were placed on the railroad track, they would wreck the fastest train known. They were certainly first-class material for making saddles. Every time I think of Hing Loo, I lose my appetite.” Case III.—‘‘Food was at times very bad. There was always plenty but the cooking was often very bad. The cook would become very lazy at regular intervals and the food would be correspondingly bad. Every now and then, the man in charge of the cookhouse would go after the cook and for a short time the meals would be good. However, as a rule, the food was very poorly cooked and at times not fit for hogs to eat.” ’ Case IV.—‘‘ Food was not very good, that is, not well cooked and was too small in quantity. If you sometimes came late to the table you might, many times, not get enough to eat.” Casrt V.—‘‘The board on the first ranch was none too good, the food sometimes half cooked and often too dirty to enjoy eating. The main objection or complaint was the food taken to the men in the field that were working too far to come to camp. This always consisted of a dry piece of meat left from the day before and some dry bread, a piece of pie; all of which was usually flavored with coffee which had been tipped over in the pail.” Student Adverse Comments on Working Hours. Case I.—‘‘ Working hours were long. Feed and harness team between 5 and 6 in the morning, going to the field at 6.30 or 7, leaving the field at 12 for noon and starting back at 1, then leaving field at 6 and take care of team after reaching the barn. The distance to and from work made the day longer than hours as given indicate.” Cases II.—‘“‘I was milking a string of cows besides doing a good day’s work picking apricots.” k Case III.—‘‘ The day’s work was the usual 8-hr. day of the farmer, (in baling hay), namely 8 hr. in the forenoon and 8 hr. in the afternoon.”’ Case IV.—‘‘I struck a wonderful working proposition one fine July. The most conspicuous thing about the job was the hours, for the twentieth century, arising at 4.45 a.m., milking cows and separating the milk, breakfast, working in hay until noon, then more hay work from 1 to 6 p.m. The boss milked the cows at night.’’: Case V.—‘‘The hours were very long, beginning at 3.45 a.m. and finishing at 6 p.m.” ” Student Adverse Comments on Living Conditions. Casr I.—‘‘The living quarters were rather poor and the beds had bedbugs. I slept in an old wagon filled with straw, using a couple of my own blankets.”’ Case II.—‘‘A ‘berth in the Pullman’ consisted of a four-posted arrangement filled with straw, bedbugs and fleas, mostly bedbugs. They would hide in the stalks by day and crawl out of their shell per p.m. and attack their most beloved enemy.” Case III.—‘‘ Upon our arrival in the evening we were shown the bunk-house and told that the ‘feathers were in the barn.’ We were told to come in to supper with the men at 6 o’clock. “Living quarters were very disreputable—dirty, dusty, and full of fleas and bed- bugs, etc. Another man and I came to work at the same time and after one super- ficial glance at the sleeping quarters we decided to sleep outside under a tree on a pile of hay. Within a week, nine other men had moved out of the bunk-house and fol- lowed our example of sleeping under the stars.” Casr IV.—‘The living quarters were a fright. They were low, dingy old shacks full of dirt, old shoes and clothes, and specked with chicken droppings where the 34 530 FARM MANAGEMENT chickens had roamed or roosted. The place seemed alive with insects and germs. I immediately asked permission to sleep on a haystack nearby, since I had my own blankets together with my belongings, which were wrapped in a large red handker- chief. This I called home except when a thunder shower came along, when the haywagon furnished some covering.” Student Adverse Comments on Supervision. Case I.—‘‘In my opinion, the men on the ranch were not handled very well and, although we were all driven, we didn’t give as much as we would under a more congenial management. The way this fore- man handled us sure showed that men can’t be driven and I believe more could have been received from the men had he been a little more ‘one of us’ and not been such a ‘slave driver.’ ”’ Case II.—“The foreman was very severe and overbearing, but I ignored him, since all that I wanted was experience, and, believe me, I got it. I was sent down well-pits, 100 ft. in depth, in mud up to my waist, to examine leaks. On windy days, I was sent to the top of old windmills about 50 ft. in height to dismantle the upper- most machinery. He never had a word of encouragement or a smile upon his countenance.” Case III.—‘‘No one ever interfered with the men when they were at work. The work was never found fault with nor was the work ever commended. A man might work extra hard in order to finish a job up in a hurry or else take extra pains with the work. However, neither the foreman nor the superintendent would ever say a word about the work to anyone. The same applies to work done carefully, as well as work done in a sloppy and careless manner. His orders were usually very short and indefinite. He would seem to take it for granted that the workman could read his mind and could tell exactly where and what was to be done from a very few indefinite orders.” Casrt IV.—‘‘ When I first landed on the job, the farmer walked about the place with me, talking incessantly and telling me he had changed the place from a desert to its present state. From that time on, he never acted as friendly except on days when he had been ‘in town.’ ‘He generally set us to work on new jobs in the morning after breakfast. His directions were brief but usually very indefinite, so that we often worked quite a while without being sure that we were doing the work to suit him, as for instance: ‘You fellows can go to work on that ditch on the last forty. Take four mules with you. It’s the old ditch running past the potato patch.’ With that he was off with a bang, and seldom spoke of the work until we came in with the implements. He never tried to hurry us and even when the work was piling up he seemed to have all the time in the world.” Cass V.—‘On this ranch of about 800 acres in fruit there is one foreman who is both superintendent and foreman. There is not a regular bookkeeper so he has that to do. You see that from the start mismanagement is the cause of. the trouble. “‘T know that half the time he will send a man out with a team to do some work and never come near him during the day or maybe not at all while he is doing the whole job. I have seen men on the ranch lay down in the shade and sleep an hour or two in the forenoon and come back and do the same thing in the afternoon. The men never make another round after 11 o’clock or after 5 o’clock in the evening. It is no wonder that they do not complain of hours or wages. ““The whole trouble I think lies with the two owners who think it pays to try to get something done for nothing and from what I have seen of this place I have come to the conclusion that it is the most expensive in the long run.” FARM LABOR ddl What Constitutes Good Working Conditions? In holding and handling help, and making a profit therefrom, so much depends upon proper provision of board and lodging, payment of fair wages, right length of working day, and manner of supervision, that a discussion of what is being done, or can be done, may not be out of place. Working Hours.—Statistics, complied by the U. 8. D. A. Bureau of Statistics, averaged for the United States, show the average farm work day for the different seasons to be: UNITED STATES Hours MINUTES STCETIINT. bc.n-5 Sithone ees CER Spee: GRE eaSNS BRO ESene Pr gar 9 54 PSLUUATNAN OTs ., Mevteie ales ence Aven ctv ste tea dea i eo ore ee ea Ra 10 54 TERI, 6.0.0 tye 126 Sees EE CRA Riad anlar ai = Nees smear 9 52 VRVAIONIGIP 5-2: craks raves. Sie eu RES EE Ne Ie =o a 8 33 WY SSIS? SPRY SLEEP ee en 9 48 The hours of farm labor range very close to 10 per day. The length of the day varies of course with the season. Rush work means longer Lours, while winter means less daylight and hence shorter working days. The average ranch day—10 hr.—is neither too short nor too long for the variety and kind of field work to be done on the farm. Research has unearthed nothing to show what is the ideal length of day for the greatest efficiency, but with the kind of labor available, accustomed to a given pace, there is no need to suggest a change in the average farm day. While general practice indicates the 10-hr. day as a limit, it can not absolutely be so, since the very nature of farm work, quite apart from seasonal changes that necessitate a great rush at certain times (e.g., premature ripening of fruit or threatening weather in hay making) forbids rigid regulations. The big farms and ranches are about equally divided between 9 hr. and 10 hr. as constituting a standard day; on the small farms, the hours are not definite or so nearly standardized. There is more danger of the working owner’s trying to crowd his labor unfairly than where paid foremen direct the men. Apparently a logical plan is to arise at 6, go to work at 7, provide an hour off at. noon, and quit at 6 (or at dark during the winter months). This arrangement means that the evening meal is over by 7. Two or three hours still remain for recreation, card playing, reading and writing, leaving 8 hr. for sleep. No Sunday labor should be demanded other than that absolutely necessary. Boarding the Men.—A good deal of confusion exists in the minds of many farm managers as to how well they must feed their men and how well they can afford to feed them. The matter, however, can be easily determined for any place, no matter whether a few or many men are employed. Since the men’s board must be considered a portion of the 532 FARM MANAGEMENT wages paid, any reduction in the character of the board will be equivalent to a reduction in the men’s wages. One will find out pretty quickly that this is the way the men view the matter. Plain Cooking.—The men prefer plain cooking, but they want clean food and plenty of it. A little experience in this line is worth more than a whole lot of advice. Catering and Tastes.—Different classes of men desire different kinds of food. The Italian, for instance, is satisfied with plenty of soup, bread, macaroni, spa- ghetti, and green vegetables, especially onions. The American wants plenty of meat, potatoes, desserts, tea, and coffee. The Mexican is very fond of green vegetables, beans, bread, and salads. The cooking should therefore appeal to the class of men employed. ‘ Cost of Meat.—Of the different kinds of food stuffs, meat is the most expensive. For 2,600 men worked by one concern, the monthly meat bill was between $12,000 and $14,000. No single item runs into money so fast as meat. And yet meat is necessary to secure best results from men. Substitutes for Meat.—Possible substitutes for meat are milk, butter, and eggs. Eggs at certain times of the year may prove cheaper than meat, while milk should be supplied in quantity sufficient for drinking. The use of butter, while a costly item of food, helps to vary the diet. Another substitute for fresh meat is available in packing-house by- products. Themen welcome an occasional change to sausage, head cheese, and pickled pigs-feet, salt pork, lambs’ tongue, hog jowls, corned beef, and the like. Use of Vegetables—Vegetables should be served in abundance and variety, both cooked and as salads. If itis not possible to grow them, they should be purchased. They possess certain necessary conditioning properties and provide also the kind of food materials necessary for hard work. Use of Fresh Fruits.—Fresh fruits are not generally eaten to any great extent by working men. Cantaloupes and watermelons are perhaps an exception. It pays, however, to give them all they will eat. Cooked fruits such as baked apples, apple sauce, dried prunes, apricots, peaches, apples are appreciated and should be supplied twice a day. . Use of Preserved Fruits.—It does not pay to preserve fruits for the men except to be given as occasional delicacies or on state occasions. Good Board Necessary.—It pays to give good substantial board. Hard work calls for plenty of nourishing, wholesome, well-prepared food in variety sufficient to guard against cloyed appetites. A well-fed man is usually a contented man and therefore a man easier to handle. FARM LABOR 533 Kitchen Economies—Many savings are possible in the kitchen by a little planning. Stewed meat is cheaper than roasts or fries. Careful saving of drippings from fat meats will cut down the lard and compound bills. Bread cut for the table means less waste than when put on in loaves. Pies cut before going on the table insure fairer distribution. Soups, hashes, and puddings utilize left-overs to good advantage. The board should be such as the men are used to. Foreign flavors and unfamiliar dishes should be avoided. Meals should be served at regular hours and promptly on time. The dining room should be kept free from flies, and all table covers, syrup holders, sugar bowls, etc. kept strictly clean and free from stickiness and dirt. The various foods should be served in large dishes, from which men are to help themselves. If the quality and quantity of the board doesn’t suffer because of separation, men prefer a table, or better a room, by themselves. Family arguments and quarrels, and family discussions, are of little interest. to outsiders. An arrangement by which the family is kept by itself is usually more satisfactory from all standpoints. _ When cattle or sheep outfits are in for camps, supply fruits, vegetables, etc., with caution, otherwise men may be discontented when such things must be again cut off. In general, the matter of boarding men is well worth all the study one can give to it, especially as the possibility of leaks is nowhere greater, in proportion to the expense involved, than in the kitchen. Example of Kitchen Supplies.—A western concern engaged in farming and stock raising, and having a monthly payroll averaging about 2,500 men, has worked out four lists of supplies which will be furnished on req- uisition to the camp and ranch foremen. These lists represent about the minimum and should be interesting for comparison and suggestion. TABLE 232.—List oF Suppiies IssueD TO Rancn Camps—CatTTiE, SHEEP, Hoa, Piow, Scrarer, Woop, ETC., AND LABORERS’ TABLES Bacon (ranch) only when fresh meat supply is not available Baking powder Beans—pink Beans—white Beans—bayo Canned tomatoes (for soups only) Chili powder Codfish Coffee Compound (in small quantities) Corn meal Corn starch Cottonseed oil 534 FARM MANAGEMENT TaBLE 232.—(Continued). Cured meats, such as pure pork, pigs feet, tongue, hog jowls, and corned beef Dried fruit, in variety, 7.e., apples, pears, apricots, peaches, a Extracts—lemon and alls Flour Garlic Ginger Hominy Macaroni Mustard Oats (rolled) Onions Pearl barley Pepper Pickles Pork (salt) Potatoes Raisins (small quantities) Rice Sage Sago Salt Soda (baking) Spaghetti Sugar Syrup Tapioca Tea Vinegar Yeast TaBLE 233.—List No. 2: SuppLtiEes IssuED FoR FOREMENS’ TaBLEs, CoNSTRUC- TION AND SuRVEY Camps The following additions to LIST No. 1 will be allowed: Butter (to be made on ranch, not purchased) Canned tomatoes Catsup Cocoanut Compound Corn starch Crackers Eggs (to be obtained on ranch, not purchased) Ham Milk (canned, where cows are not kept) TaBLE 234.—List No. 3: Suppiies IssurED FOR SUPERINTENDENTS’ AND CLERKS’ TABLES The following may be allowed in addition to Lists 1 and 2. Canned corn (in winter) Canned milk Canned tomatoes Chocolate—cooking FARM LABOR 535 TABLE 234.—(Continued) Eggs Fruits in season (when supplied from ranches) Bacon Jello Jelly Lard Maple syrup Olive oil Oysters (canned) Sugar—lump Sugar powdered Worcestershire sauce (Purchase of canned fruits and canned vegetables other than those specified will not be allowed.) (Canned fruits should be put up on the ranches. Vegetables are to be grown on the ranches. ) List No. 4 Supplies issued to men traveling with cattle, horses, or other stock, from place to place: In addition to the articles in LIST No. 1 which can be transported, add: Bacon Canned corn Canned milk Canned tomatoes Cheese Ham Pickles Cost of Boarding Men.—Comparison of wages with and without board shows that the value of the board in money is, in general, equal to 43 per cent of the wages paid for labor without board to regular men and 22 per cent to transient labor, based on periods of work other than harvest.* The value of board supplied to workers should, then, reach this figure. It is commonly safe to figure at from 75¢ to $1.50 per day per man. This limit determines what one can afford to serve. It will eliminate such things as eggs in winter, butter for cooking purposes, chickens, and the fancier kinds of tinned stuff. It will, however, be sufficient to give the men a good variety of wholesome food, if properly prepared. The smaller the number of men to be fed, the greater will be the pro- rata cost, especially if it is necessary to hire a cook. Asa rule,a man cook will handle up to 15 men without a helper, and up to 25 or 30 men with a ‘‘boy”’ to help him. The wages will be $75 to $125 and $60 to $100 per month for each. For 20 men or less, it is sometimes possible to hire a married couple, the woman to cook and the man to work as a stableman, as a hand, or even as a straw boss or foreman. Such couples command from $100 to $175 a month for the two, although experience indicates that the cheaper couples are less desirable. Best results follow paying *See table, page 540. 536 FARM MANAGEMENT the man wages for his work, and his wife extra for her cooking. The amount of wages a woman is entitled to depends on the number of men she cooks for, and this in turn depends entirely on her ability. There is no set rule. Some women can cook for only four or five men, others can handle a dozen. One basis is that service costs $7 per man. The first woman is then worth but $35, while the latter will work for $85. On the other hand, if one must keep a cook it is evident that consid- erable thought should be given to planning the work so that the cook will work to the best advantage at all times. That is, if a job can be handled as advantageously with 20 men as with 12, service will be cheaper by keeping as many menas the cook can handle. Or, on the other hand, if the work will stand some prolonging, it may pay to cut down the crew to a point where they can be boarded at less expense. Keeping Track of Kitchen Costs and Practices.— Whatever system of boarding is followed, it is desirable to keep track of kitchen costs. This should be done by keeping a record of the cost of the food, whether sup- plied by the farm or purchased, the wages of the kitchen help, and the number of meals served. Then, in addition, frequent inspections should be made of the kitchen methods. The refuse barrel should be carefully watched, to check any extravagance on the part of the cook. A wasteful cook can equal his wages in throwing away things capable of being worked up into hash, stews, puddings, ete. Examples of Cost of Boarding Help. Studies of Cost of Board in 10 States—In a study in 10 typical States, the cost of board and lodging was found to be!’ for the year 1913: TABLE 236.—AVERAGE ANNUAL Cost or Foon, FuEL, O11, HousE RENT, AnD HousE Lasor FoR EHacHh PERSON IN THE FARM FAMILY Total cost of Value of board and lodg- ing State ; | House | House AVETSES Food | Fuel | Oil Annual | per rent labor | . month North @srolinass: ose se oe. $ 89.32% 9.68/$0.69)| $12 $34 $146 |$12.18 Georgiayres4h). eee 88.92} 9.56) 0.96 Wey 25 141 A 765) Mexast hy 34 ARS Sig ee 92.30} 6.91) 1.438 16 41 158 Iain yy IKiginsasva etibrieas seicun, ates 99.97; 6.89} 1.60 26 | 58 192 16.00 TO Wain eye ee iceean See ats 105.67) Aeon om 36 64 221 18.42 IWASCONSIM:.4:.a5 ere Gee SOLIGMIS ros Go alt 54 180 15.00 OHIO Ss A Seen 91.07) 18.71) 1.19 42 49 197 16.41 Pennsylvaniaueas seek oe 75.40} 8.83] 1.21 31 41 157 Level? ING wan Orleex (oe (pean de 94.08) 17.70). 1.45 47 56 216 18.00 NVETIMVONE hic) eae eee 75.34| 13.83) 0.96 19 38 147 W225 Averape. «2... suas et $89.23'$11.49$1.25 $28 | $46 | $176 |$14.64 FARM LABOR 537 Cost of Board—Minnesota.—A study covering 9 years (1905-1914) in Minnesota®® showed: TaBLE 237.—YEARLY Cost oF BoARD—MINNESOTA ‘Yearly Cost per Person Equip- fon. Total Year Food Labor Fuel | without} Rent ment cost rent 1905 $78.42 | $44.85 | $ 9.60 | $11.20 |$144.07 | $21.36 |$165.43 1906 73.83 47.83 9.32 Oe ea ele, 21.36 | 163.48 1907 90.16 54.02 10.92 12.19 | 167.29 21.36 | 188.65 1908 Goll AUS 73) 7.94 10.31 | 141.59 21.36 | 162.95 1909 Cle 333 44.89 7.58 13554 | 143734 21.36 | 164.70 1910 84.44 49 . 22 8.16 13.98 | 155.80 Pl aatay We ree 1911 63.52 47.04 6.47 NOR (ON I 2a s 21.36 | 149.14 1912 66.25 44.38 (s}5ul¢/ 8.81 | 125.61 21.36 | 146.97 1913 54.77 46.89 5.56 (ed) | lee! 21.36 | 1384.70 1914 61.85 47.36 Ge ALZ evn || IPPs 10) 2136) 1435246 Average........| $74.96 | $46.62 | $ 8.17 | $11.01 '$140.76 | $21.36 ($162. 12 Housing Farm Help.—A better class of men can be secured and re- tained if the housing facilities are good. Housing Depends on Help Employed—The type of bunk-house or rooming quarters depends on the kind of labor being employed. Good American laborers (including agricultural college students) are worthy of well constructed, separate rooms, clean showers and toilets, a reading room. Hoboes, on the other hand, are best cared for with some cheap shelter where they can “flop.” They are not particular as long as they keep dry and reasonably warm. Quarters provided for coolie, Oriental, negro, or Mexican labor are generally not suitable for men demanding American standards of living. This fact is especially worthy of attention in times of scarcity of labor whenever it becomes necessary and advisable to utilize men from cities or towns who, used to sanitary conveniences, some privacy, and reasonable facilities for recreation during hours off duty, will not submit to herding in common quarters. Putting many men together in one big room will work fairly well with foreign labor, as with Italians and some classes of native labor (e.g., hoboes or men temporarily out of funds), but it is not conducive to secur- ing or holding the best class of farm labor. Mexicans, negroes, Japanese, and labor of similar requirements, prefer little shacks or humble cottages off by themselves where they can bring their families and perfect their own living arrangements. 538 FARM MANAGEMENT Use of Separate Rooms.—Where it can be done, the best arrangement consists in giving the men separate rooms, or at least putting not over two meninaroom. This method necessitates more building accommoda- tion, but it pays in the long run. Men in a bunk-house consisting of one room used both for sleeping and recreation have no privacy. It is natural for the men to want to get together for amusement or sociability, and they should have a well ventilated, properly lighted room, with facilities for heating, where they can assemble. But the sleeping quarters had better be separated, where the men can retire early without being dis- turbed by others, or where they can read, shave, or write without dis- turbance. In hot countries, the use of summer sleeping porches is advisable. ; Condemn Poor Quarters.—There is no justification for the dirty, unsani- tary, poorly lighted, hot-in-summer, cold-in-winter shack hidden away back of the barn or beside the manure pile. Investigations tend to show that in many sections the housing of farm hands is unsatisfactory. This inadequacy is particularly well known toall those acquainted with western ranch life. Money spent in fixing up a comfortable, attractive place—based on the demands of the labor being employed—is well worth while. Limitations of Small Employer—It should be recognized, however, that it is not always possible for the small employer to keep pace with the large employer in providing proper quarters. Fluctuating need of men, combined with the short period when rooming and cooking quarters are in use on many farms, explains why satisfactory living conditions, readily provided where labor is employed a large part of the year, are not feasible when a large army of help is needed for but a few days. Yet improve- ment even under these circumstances has been found possible, as for example by the cooperative maintenance of a central camp by several neighboring farmers or by a community. One must recognize, too, that the present housing and sanitary condi- tions in many communities are due to the kind of labor to be housed. Migratory labor has in the past been careless and even downright unap- preciative of attempts to provide more livable surroundings. Yet, if a better class of labor is to be attracted to many districts, more attention to good housing is imperative. A farmer must exert himself to differ- entiate between classes of labor and to provide conditions which will attract and hold the class wanted. Selection of Beds——The matter of beds is important. For this pur- pose, the iron cot bed with woven wire springs, costing at wholesale about $3 or $4 each, is very desirable. They are easy to clean, long-lived, and neat in appearance. If bedding is furnished, mattresses costing not less than $2 each whole- sale should be furnished. Where the men furnish bedding, they should FARM LABOR 539 also provide their own mattresses, since one man usually objects to sleeping on a mattress that has been used by some predecessor; or else ticking can be supplied, sewed to shape, but so made that it can be emptied readily, washed, and refilled with straw or excelsior. Who shall supply the bedding is to be decided for each individual case, since it depends to a large extent upon the kind of man employed. If men are to do continuous hard work, they need good rest at night. Quiet, privacy, and a comfortable bed with ample bed clothes, will go far towards keeping an organization up to a high degree of efficiency, and, by keeping men contented, will tend to keep the men from going to town at night. Providing Lights.—Good lights should be provided for the living room especially during the winter months, for the men who like to read and write. Providing Lockers.—Lockers or clothes receptacles, each provided with a lock, if more than one man occupies the room, are necessary to the room equipment. Ventilation of Sleeping Quarters.—Ample ventilation of sleeping quar- ters should be insured by means of windows and eaves or gable openings. All windows, doors, and ventilator openings should be well screened. Washing Facilities—Clean and sanitary facilities for washing, bath- ing, and cleaning clothes must be provided, and, if possible, hot water should be available on certain days or at stated hours. Showers with good drainage rather than bath tubs are preferred. During rainy or winter seasons, a suitable place for drying clothes is needed. Improving Quarters Helps Individual Employer.—It should be borne in mind, though, that improvement of quarters does not to any extent augment the available supply of labor. It merely aids the individual making the improvement to obtain and hold help in competition with other employers. Neither will it entirely eliminate the trouble of holding men under difficult conditions of dust, heat, isolation, or unattractive work. Better housing does not, as a rule, necessitate extensive or expensive alterations. Satisfactory structures can be erected for a very reasonable sum, and this expenditure is usually well worth while, especially with help ready to respond to good accommodations. Supervision of Farm Help.—Supervision refers to the directing and controlling of labor by the farmer, foreman, superintendent, or whoever comes in actual contact with the men. Successful supervision calls for more than passing attention. The subject is discussed at length in the sections “Classes of Farm Labor,” and ‘‘ Handling Labor.’’ Wages Paid to Farm Help in United States.—The trend of wages in the United States is shown in the following table :238 540 FARM MANAGEMENT TaBLE 238.—Waces oF Hirep Mate Farm Lasor—UnitTep Statss, 1866-1919 Day labor at Day labor not Bygeernenvs harvest harvest With Without With Without With Without board board -| board board board board 1919 $39.82 $56.29 $3.15 $3.83 $2.45 $3.12 1918 34.92 47.07 2.65 3) 2s 207 2.63 1917 28.87 40.43 2.08 2.54 oo 2.02 1916 PRB PAD S2noo 1.69 POT 1.26 162 1915 21.26 20.15 1.56 192, pales 1.47 1914 ZOOS 29.88 Io 1.91 es 1.45 1913 21.38 30.31 WG 1.94 1.16 1.50 1912 20.81 29.58 1.54 1.87 1.14 1.47 1911 20.18 DASA TELL 1.49 1.85 1.09 1.42 1910 19.21 27.50 1.45 1.82 1.06 1.38 1902 16.40 22.14 1.34 11.5353 0.89 1.13 1899 TEE OV | SX): 2 iL B37 0.77 1.01 1898 13.43 19.38 1.05 1.30 OFZ 0.96 1895 12202 17.69 0.92 1.14 OnoZze 0.81 1894 L2G 17.74 0.93 1.13 0.63 0.81 1893 13.29 19.10 1.03 1.24 0.69 0.89 1892 12.54 18.60 1.02 iO 0.67 0.92 1890 1245 18.33 1.02 ako 0.68 0.92 1888 12.36 18.24 1.02 Ibgesll 0.67 0.92 1885 12.34 17.97 1G 1.40 0.67 0.91 1882 12.41 18.94 ealiey 1.48 0.67 0.93 1879 10.438 16.42 1.00 105530) 0.59 0.81 1875 NPAS7(?2 19.87 113645) 1.70 0.78 1.08 1869 16.55 | 25.92 174: 2.20 1.02 aa 1866 17.45 | 26.87 1.74 2.20 1.08 1.49 Sectional Variations in Wage Scales.—The influence of locality upon the rate is illustrated in the next table. Different sections possess differ- ent wage scales, depending on the type of agriculture and the demand for and supply of labor. No special comments are necessary, other than to point out the rather striking range between the relatively low schedules of the southern states and the relatively high rates of the western states, and the fact that the figures tend to prove that farmers, for their own protection, are obliged to adjust their wage scales to meet those in force in other industries which draw upon the same reservoir of labor. The data are from U. 8. D. A. Bureau of Statistics studies. FARM LABOR 541 TaBLE 239.—MontTHuy Rates ror Mate Lasor, SHOWING SECTIONAL VARIATION IN WAGE ScaLEs, WiTHOUT BOARD AND TO NEAREST DoLuaAR!?? Year | 1890 | 1910 | 1919 North Atl amunepocatesn cs..in ars 3 see sires tose eek ees cians « 6 Moe $25 $33 $63 SOUMUMPAG AMEICMOUMUCS yet ae salciouscocaghineaies seas c. ss ce: 14 18 44 North Central States east of Mississippi River............... 23 32 59 North Central States west of Mississippi River............... 23 35 68 SOum nm @emeunaeSlALOS tesa cu. slorcic ws seictsuslia sualeuchsl sllahet siete «uae ANG 22 46 HH GRY ESTERS LUUCSI sic cuca. Sao. pars Ok sueeeaais lotus aiale te ds cerspe ua 35 46 87 Value of Board as a Part of Wages.—The value of the board can be calculated from the difference in the monthly rates with and without board. Averaged for 1890, 1902, 1910, 1912, and 1919'4° the difference amounted to: For Unrrep STATES Mr pesewinOUt DOATG, Per MONT, 2... 6... 2s sk ewe bls pee es Sata was : $30.76 Weiresswithe boards permonthe. 2c. . sce sae hee asaka cae dees ce es os 21.56 \Wanllivta @i? 1OKORTRGN horaie a ome oooh creed ech oR TEE RE Um eee ot inate $9.20 Per cent decrease in cash wages when board is furnished.......... 43 Wages without board, per day, harvest.......... Sa ER eae ad $2.06 Wilteamuiibwooard. sper dav wWarvestasee aes «ctl sioo «05 = sceerek ounces ta = 1.68 oe CNMACANGS te ee hee ee AL IR ee eS etki Se ea ees $0.38 Per cent decrease in cash wages when board is furnished.......... 22 What Constitutes a Satisfactory Wage Scale.—A satisfactory wage scale combines (a) the going wage—coupled with recognition that board and lodging should be suitable, since, as has already been pointed out, these constitute a part of the men’s wages, (b) bonus for length of stay, (c) additional pay for overtime, (d) additional pay for unusually hard or extra hazardous jobs, (e) prompt payment on regular pay days, (f) advancement of small sums against wages already earned when needed by men for current expenses. Paying the Men.—Local regulations and practices govern the method of paying men. Some states require (at least in the law), semi-monthly payments, or otherwise attempt to safe-guard the men. Some states also provide labor commissions empowered to intervene in behalf of employees. Such state legislation or provision usually operates entirely in favor of the working man, since it is practically impossible to enforce contracts with laboring men having nothing to lose if sued and who can- not be jailed, 542 FARM MANAGEMENT Prompt Payment of Wage Should Rule.—In general, prompt payment of wages when due is important. If it is the policy to withhold part of the wages, both parties should definitely understand the arrange- ment in advance (and preferably draw up the stipulations in writing). Some operators practice holding out time on their men, in an attempt to insure greater regularity in attendance; this, however, involve serious danger of causing discontent and distrust, which in the long run will react upon the employer by causing him increasing difficulty in obtaining and holding good men. Use of Bonuses or Premiums.—The use of the bonus or premium plan, by which good men are offered special inducements to stay with an em- ployer, is a movement gaining in strength. The method of subsidizing takes different forms. It may be an increase in rates for length of service, providing family living quarters, allotting a cow or garden patch, per- mitting the raising of chickens, furnishing a horse, arranging for weekly or bi-weekly trips to town, supplying of phonograph or magazines, better living quarters, etc. Attempts thus far are too new and too scat- tered to allow the drawing of deductions, but the results are apparently well worth while and justify attention to this method of getting and holding good men. Handling Labor Success in handling men depends in no small degree upon one’s knowl- edge of the characteristics—racial and individual—of the men employed. There are, for instance, certain characteristics peculiar to the middle-aged, transient, itinerant, floating ‘‘hobo,” ‘‘blanket-stiff,” ‘‘bindle-stiff,” or “bum” as he is variously called. His standard of living is radically less exacting than that of the clean-cut American youth who is looking to farm work as a means of business advancement. Foreign nationalities have their own particular racial traits—as for example the volatile temper and impulsiveness of the Latin, the stoicism and steadiness of the Pole, the studiousness and cleanliness of the Japanese, the mysticism and reticence of the Hindu. Successfully to handle any group necessitates a comprehension of their desires, ideals, and aims, so that proper provision can be made, especially for their housing, boarding, and supervision. When foreigners are employed, a knowledge of their language is very desirable, especially in dealing directly with such men as Italians, Greeks, or Mexicans. Farmer’s Part in Getting Good Farm Labor.—If a good class of farm labor is wanted, it can be obtained whenever farmers are ready and finan- cially able to go to some little effort to encourage good workers to stay on the farms and to provide for their proper accommodation. While it is not profitable to go to extremes in furnishing facilities for common labor, FARM LABOR 543 yet, when a good, likely young fellow comes along, he should be given decent quarters and food, and some effort should be made to teach him such farm operations as may be unfamiliar to him. Given steady em- ployment, proper care, some recreation, and an outlook for reasonable advancement, agriculture can compete successfully in any labor market. This means, as a corollary, that farm prices must be suffi- cient to warrant these additional costs, production must be diminished, or the contributing workers must accept a lower plane of living and advancement. Selection of Good Foremen Essential.—The bigger the business, the more men an employer will fail to reach personally, until finally a point is reached where foremen are needed to come in direct touch with the men. When an organization reaches such a state, extreme care must be exercised in selecting these foremen. Whether one will choose older men of wide actual experience, or young, virile fellows who may be stronger in theory than in actual practice, depends largely on the proposi- tiononehastohandle. Personally, froma pretty strenuous experience, the author has come to the conclusion that the younger men are to be the preferred. The older men have had their opportunities and their pace is set: only the exceptional man can rise higher. Older minds are not pliant. They tend to resent new methods and new ideas. Yet a real knowledge of how to do things is a mighty valuable asset, especially in aiding a new man who is taking hold of an old project. On the whole the younger men pay greater attention to detail, are anxious to make a showing, have the grit, the enthusiasm, the courage, the vitality. They make more mistakes than the older men, but if fitted by general experi- ence and knowledge for their work, they will show greater advancement at the year’s end than the majority of the older men. Personal Qualities Necessary to the Successful Handling of Men.— There is no one quality that insures success in handling men; and, unfor- tunately, the lacking one is not always an achievable quality. The chief trait counting for success seems to be personal magnetism, a trait hard to define and harder to acquire. A forceful personality is another factor, ranking, in fact, close to magnetism. This is not intended to conjure up the blustering, swearing, bully type of overseer, exercising his author- ity largely through a display of physical strength, but rather the quiet man who inspires his associates through his innate power to do things, and who, by the very energy he radiates, brings others to higher standards of efficiency. All this implies that a man to handle men, whether as strawboss, foreman, superintendent, or general manager, must gain the respect of his men. This will come most quickly when his men realize that he is fair, and at all times ready and anxious to give them a square deal. 544 FARM MANAGEMENT Personal Relation of Employer to Men.—It is not wise to chum with the men to such an extent that they become familiar. They should be kept firmly, although not coldly, at respectful distance. Too much talk over trivial matters, too much idle conversation, should be studiously avoided, one’s remarks being confined to the matter in hand. The time of day can be passed pleasantly whenever it is logical to do so, inquiry made as to a man’s health if he is apparently ill or is recovering from a wound or an ailment, and attention given to the man seeking advice. Advice is to be given if in a position to do so, otherwise a frank statement should be made of one’s inability to help. Orders should be given clearly and concisely, gauging the language to fit the comprehension of the men, and care especially taken to avoid talking over their heads. An employer must never joke at or with the men. American humor isn’t under- standable except by Americans. Usually it provokes even Americans. Discouraging Tattling— When one man starts to talk about another the cause lies in a desire on the part of the man so doing either to ingrati- ate himself with his listener or to promote some scheme of private revenge. In case one listens, he sells himself cheap if the first is the object sought; if the second, there may be sufficient plausibility in the tale to cause one momentarily to forget the rule of fairness. Should one thus make his estimates of his men, he is no judge of human nature and certainly he is not taking the proper course to become one. Swearing at the Men.—Do not swear at the men, no matter how great the provocation. They may stand for it, but it won’t strengthen their loyalty. Information Concerning Risks ——Do not ask any man to undertake a risk or expose himself to danger unless he understands what he is doing. Employer’s Shortcomings to be Avoided—Avoid hasty temper. Avoid sensitiveness—a common characteristic of highly trained men. Most laboring men have little patience with a sensitive man; they look upon sensitiveness as a sign of possible weakness, a lack of vitality per- haps, and a dislike to mix with the rougher sides of life. One soon finds it best to forget the finer esthetic feelings and to pitch into the game of life with a vim—for working for a living is one of the most exciting sports a man may tackle. And, it may be added, the busier one is with his own problems and the fuller the crowds every minute with thought of what he himself has to work out, the less time will be spent in contemplating one’s own dignity or in fussing about the possibility that someone is encroaching upon one’s authority. If wrong in judgment as to commands given, bear the responsibility in person. Never try to shift blame to another. And, furthermore, protect the men from unnecessary abuse or unfair treatment at the hands of others. FARM LABOR 545 Develop Individual Capacity of Worker——Conscientious effort should at all times be made to place a man where he can work to the best advan- tage; it is better to make each worker responsible for certain duties than to use men indiscriminately for all kinds of work. The ignorant laborer should be given a chance to learn the business. Encourage interest on the part of the men by giving them, when qualified, a chance to offer suggestions or comments upon the carrying on of the work. Providesome recreation (depending on type of men), such as saddle horses, or transpor- tation to town or to dances. Requiring a Day’s Work.—Know what a day’s work ainounts to and expect, it. Eliminate Petty Vice-—Keep down gambling, carousing, laziness; discourage disturbers, faultfinders; discharge men who are unfair in their dealings. Avoid taking in such men, so far as possible, by questioning each applicant concerning his past work and try to size him up; let him d stinctly know that you are demanding a better class of men than what satisfies the ordinary employer. Prevent Conflicting Orders.—Be careful not to have confliction in orders if two partners or more than one foreman or superintendent are covering the same job. Provide Gentle Workstock.— Keep gentle workstock—or pay more for handling half wild, poorly broken stock. Good Harness.—Keep harness and implements in repair, to encourage men to do good work. Planning the Work.—Plan the day’s work in a way to prevent loss of time and doubling up of men on a job. Use of Mechanical Equipment.—Substitute mechanical equipment for hand labor wherever and whenever possible. Supplying Laborers’ Cottages.—Study the possibilities of supplying homes for steady workers, even to the extent of permitting purchase under a long time system of small payments. Stealing Men.—Abstain from enticing or stealing away the men from a neighbor, no matter how great may be the provocation because of labor scarcity or the discovery of extra desirable workers. Inability Insurance—Carry insurance to protect yourself, and your men, in case of injury. Where state insurance is in force its attractive- ness is worth looking into. Insurance—state or private—protects the rights of the injured and tends to relieve the employer of heavy financial obligations should a serious accident occur. A Normal Day’s Work The employer should know what constitutes a fair day’s work for men, crews, workstock, and implements. Ignorance of this is too often 35 546 FARM MANAGEMENT the cause of injustice to men, of demoralized crews, and—so swift are Rumor’s wings—of difficulty in securing help of any sort. Conditions Affecting a Day’s Work.—Tables follow, to indicate the usual output for an average working day. Output will vary with the working conditions. The quantity and quality of work accomplished will differ with soil; amount, speed, and stamina of motive power; size and shape of fields; period of daylight; size of crew; experience of operator. Variations may be as high as 50 per cent for extreme conditions—good or bad. Working heavy ground with light horses means less area covered than in working sandy soil with big stock. Rate of work of crews in putting up hay, harvesting grain, or loading cars will vary with the kinds of farm labor used, and the length of the working day. Grain harvest crews on the large ranch work especially long days—at times from 5 a.m. to 8p.m. Rates of work of individuals will vary with the heat of the day, the heaviness of the job, the individual’s personal attitude towards work, and the nature and amount of supervision. In the picking of fruit, the rate depends on size of trees, size of fruit, frequency of moving ladders; on whether the fruit is borne high or low; whether trees are open or close pruned; on rapidity of ripening; on whether land is level, rolling, or hilly. Rate of pitching and stacking hay depends on yields, length of stalk, length of haul, size of stack, size of crew. In hoeing, heavy weed growth will slow down progress and reduce the area covered. Very hot days are not conducive to a big day’s work. Lack of supervision with some workers tends to lessen maximum en- deavor. Crop yields have a very important effect in setting rates of work, low yields naturally slowing down output, high yields increasing rate of work. An inexperienced worker can accomplish only approximately 50 per ‘cent of the work of experienced hands. For purposes of study and comparison the tabulated data following are of prime value to a farm manager. In general the averages are derived from poor to best conditions, and so represent what may reason- ably be expected for under mean conditions. The average horse walks 114 miles on loose ground per hour, 134 miles on hard ground doing heavy work, 2 miles doing light work, and 21¢ miles on road. FARM LABOR Part I 547 TaBLE 240.—Daity Duty or Farm IMPLEMENTS AND MACHINES wITH SIZES OF CREW AND REQUIRED NuMBERS OF Horses Kind of machine Beankeuttere aan r cavers isckscrtelecs cvs sues Broadcasting barley................ Bindingismall grain... cei... o «<< cke< Binding small grainicss <.25//fok, ce occ Binding smalllgrains «cia sc s.c ees es MAUI VC OLM ats ciel cvels Se ahsie sees sa Cultivating crops: Covering 24 in. of space........... Covering 30 in. of space........... Covering 42 in. of space........... Covering 48 in. of space........... Covering 66 in. of space........... Covering 84 in. of space........... Cultivating land in preparing for Cultivating land in preparing for Drilling alfalia.....c00..2.: Drilling small grain, 6-8 ft...... cas Drilling small grain, 8-10 ft........ Drilling small grain, 10-12 ft........ Harrow, dise (not lapped) Harrow, disc (not lapped) Harrow, disc (not lapped) Harrow, spike (not lapped) Harrow, spike (not lapped) Harrow, spike (not lapped) Harrow, spike (not lapped) Harrow, spring tooth (not lapped) ... Harrow, spring tooth (not lapped )... Heading small grain................ Planking or dragging or floating land. . Planking or dragging or floating land. . Pla MGI PREC ES ysis aye, eciele eussecarne oie 9s) 5% Blaming COL deaie. 2 ees cae a ele aah Bl ambi RCOLN evince ere va aeeeys asic Sessa iBlantingrcottonis ses... c's oes ss els «aK Planbingubeangsr.s2.. 4c sis% soa ses Planting potatOeSws . 0. ws sees 4s BRlanting: potatoes... ade... > cock =. Plowing, Plowing, Plowing, Plowiies canes. ssa ae eee ee (Blo wine PeAN Geis oir che Ack voen-a heer Plowing, Plowing, IPIOWINE WEAN. <0. see ee ee Number | Number Usual size men horses Acreage covered 5 ; in 10-hr, day required | required 2-row 1 2 10 1-2 2 60 6 ft. 1 3-4 10 atte 1 3-4 14 8 ft. 1 4-5 18 l-row 1 3 7 1 1 4 1 1 5 1 2 614 1 2 7146 1 2 10 1 2 12 Sift. 1 5-6 8 6 ft. 1 6-8 10 8 ft. 1 2 14 12 tube 1 2 10 16 tube 1 3 15 20 tube 1 4-6 20 4 ft. 1 4 5 6 ft. 1 6 9 8 ft. 1 8 14 8 ft. 1 2-3 10 16 ft. 1 4 30 24 ft. 1 6 40 32) ft. 1 8 60 6 ft. 1 3 9 8 ft. 1 4 1 10 ft. 5-6 6 20 oan. 5-6 6 24 1 3 5 75 bu. 1 2 12 loads 2} fits 1 2 25 Site 1 2 10 6 ft. 1 2 10 T2of te 1 4 20 4—22 in.-rows 1 2 12 1—42 in.-rows 1 1 8 2-42 in.-rows 1 2 12 2-36 in.-rows 1 2-4 8 4—28 in.-rows 1 2-4 18 ' 1-36 in.-rows 1 2 319 2-36 in.-rows 2 3 8 12 in. 1 2 1.6 14 in. 1 3 2.3 14 in. 1 3-4 2.0) 2-14 in.-bottoms 1 4-6 5.2 2-12 in.-bottoms 1 3-6 -4.0 3-12 in.-bottoms 1 5-8 6.6 2-8 in.-bottoms 1 2-3 2.8 3-8 in.-bottoms 1 3-4 4.2 548 FARM MANAGEMENT TaBLE 240.—Continued Number | Number Kind of machine Usual size men horses eee oe: pace ; . in 10-hr. day required | required Plowing) ZANE. an cisieiete sees iee eee 4-8 in.-bottoms 1 4 5.6 Plowing; Ganges a wes cle eee SAS 5-8 in.-bottoms 1 6-10 8.0 Plowing, engine gang......:........ 4—14 in.-bottoms 2 14-18(a) 8 Plowing, engine gang............... 4—14 in.-bottoms 2 20-—25(a) 12 Plowing, engine gang............... 8-14 in.-bottoms 2 25-30(a) 16 Plowing, deep tillage;..-ce cee 2-20 in.-disks 1 6 2.5 Potatovdieeersaccoce 4 eee ek sere l-row 1 7 3 Potato digger (elevator)............. 1-row 1 4 316 Raken(selfiidump) hectare eerie 12 ft. 1 2 20 Rake (side delivery.)). 0.52) ...:.....- 6 ft. 1 2 10 Ringsrolling cress pee tihe cde chee eee oe Gitte: 1 6 6 Ring rollin ge He ict ews donee eee speeds wuss 8 ft. 1 8 8 Roller! (and) Recs ncrantecctsae wise, evel oye the 12 ft.-roll 1 2 20 Shredder and husker, corn........... 4 ft.-roll 2-3 10-12 | 350 bu Shredder and husker, corn........... 6 ft.-roll 2 15-20 | 600 bu Shredder and husker, corn........... 8 ft.-roll @ 25 800 bu. Spreading lime (drill)............... 10 ft. 1 2 ial Spreading fertilizer (drill)........... 10 in. 1 3 13 MROG GENS 570.4 Stora suas ahllbcoy Me uteawant s ardie RE Gifts 1 2 10 Weed! cutting s.s.ccre tet te oc he heres Gvite 1 2 10 Fresno scrape; checking land........ 5 ft. 1 4 14 | Ao Horse- Number Capacity Kind of machine Size e a power revolutions per 10-hr. | ae Ne required per min. day Hinsilage Cutters... s. eee ce oor 42 in.-fly wheel 1(b) V5=20? ls ccsvsotvausteteusre 120 tons Bisilage CuUthersacciemsciieleeiier 36 in.-fly wheel 1 V2 =T5 ios arena coke norens 100 tons Bnsilare cutter... decisis le 30 in.-fly wheel 1 S= 12) lick encsycidevcate 70 tons Threshing: Separator (pea and bean).... 12 in. 6 2-4 300-350 5,500 lb. Separator (pea and bean)....| 20 by 32 in. 9 6-8 300-350 22,000 Ib. Separator (wheat).......... 18 by 36 in. 12(c) 15-18 1,050—1,150 | 36,000 lb. Separator (wheat).......... 36 by 58 in. 15(d) 50-60 1,050—1,150 | 96,000 lb. Separator (oats and barley).| 18 by 36 in. 15(c) 15-18 1,050-1,150 | 2,200 bu. Separator (oats and barley).| 28 by 50 in. 16(d) 30-40 750-800 2,750 bu. Separator (oats and barley).| 36 by 58 in. 18(d) 50-60 750-800 3,500 bu. (a) Tractor equivalent. (6) Hauling in addition. (c) Six horses for forks, bucking straw, and roustabouting. (d) Eight horses for forks, bucking straw, and roustabouting. Part II TaBLeE 241.—RuULES FoR DETERMINING WorRK OF IMPLEMENTS The usual daily duty per foot 2.0 acres for plows of width is: 1.7 acres for spike tooth harrows .5 acres for spring tooth harrows 1 1.4 acres for dise harrows 1.6 acres for drills 1.6 acres for mowers 1.5 acres for rakes 2.0 acres for grain binders FARM LABOR 549 Part III TaBLE 242.—Work Capacity oF STock The usual width of implement per horse is: .46 ft. of plows 9 ft. of spike tooth harrows ft. of spring tooth harrows ft. of disc harrows ft. of drills ft. of mowers ft. of rakes ft. of grain binders NONWN NW bd Ww oon, Part IV TaBLE 243.—Day’s Work oF MAN oR CREW, SELECTED OPERATIONS Field Crops Alfalfa: Cocking 1 Man 10 tons Capping 1 Man, 1 Horse 20 acres Stacking Hauling to stack, 10-12 loads per wagon Hand pitching and hand unloading into barn Sizz or Crew : AVERAGE PER Day SGI 2 OLSEN aeiias Siac eA 2 gle lane eanye ee staia 5 tons A= IM CTI CAP OLSCS reser seonesa eink eaews karate te sheets) is 8 tons Hand pitching and hand unloading at stack PC TING 2 4 MOLSON ae sere cielo eeooe cease Go eee oi 8 tons Agi enh, AG sMORSEB ey fee seteier es cant cde ar tees oak nish sn peo Ry eR Raa 15 tons GhmenmGuhorsesie. nee cigs eee ha Seg aa gre sae 20 tons Hand pitching and unloading with horse fork at stack or barn 2UTIMEN 5 =A OSES), sfeyscsie dese a eden Sasa eh ene Oo oats asters 10 tons AL INCI g4 OT MOESEAT © akon rage oF Aes oO ere ene a sence ei snats ine 20 tons G=“Syinenhy G=SyMOMSES sacs sso ae els hers ha eeegee ster oS gushes 30 tons LES pray othe Fg! 605 727 aa ae gre ere pe rN 60 tons Size or Crew AVERAGE PER Day Buckraking and stacking with horse fork AMC AYP o AMOI BES «cia am occ stand iz sade ate eee. . 15 tons AUTEM Am OMONSES becca ure hele rh wtade a era eleroseie. ds 25 tons GimenG—OnMONSOS:. orca «ao ete ee ceeding wk thn 30 tons Rate of stacking varies with kind of hay, rate of yield, dis- tance of haul, etc. Baling Tons per 10-hr. day Size of crew Range Average From stack 7-9 men, 10-14 horses*............... eigcoOue 30 tons From field Fe saa 6-8 men, 6-10 horses........:......... 30-50 i ae 1O=Mi imen, 1214 horses... 02. 2-....0:.- 4 * Engine equivalent, if power press. 550 FARM MANAGEMENT Beans. AVERAGE Eoeing and yo lain tin cm SSeS eye oar ene 14 acre Weeding after: planting. ..c2-2. «0°. Ae ee a 5 acres Shocking? (piling) anifieldiiorcurnes. ee eee eee 3 acres Picking: green beans! s-cee ns ee pe ot a eee 1,500 lb. Corn: : Marking land 2-row marker—lnmamn. 12 horses... eee eines ee 101% acres Planting by “hand persian. “20.2 opciones oo fester ee 4 acres Hoeing peramanereeer.s 4:0. 2 ere Pa eee ae rca act tee reno ouclic 1 acre Suckerin gaypenuanamey cers «ts. Suc ane eee eee 2 acres Plationmyhanvesters2 men) horsen see eee e eee ee eee 5 acres Cutting jandvshocking per mane ce we meats. a pda ee ay 114 acres SetineUprcormpanter binder. pel ma neeere ee et er ee 3 acres anlingsoramslamanee2 "horses. eee eee 2.2 acres Haulinesorain iment 2 horsessan etre eet SS ote 2 acres amlingsstallkes2 rm enke2 ih OnSess seine eet er eae nnn 5 acres USK ger WNAM cutest ee oe emer eo ead a RRC a eee 36 bu. Filling silo Cuttne by. hand and loadmg* per man’s... 5+). oe aoe 12 tons Hauling tovcuttertlaman)2 horses. eee eee eee 15 tons Feeding cutter, [mans oc 132 hack sae oe S acucrtt tay Ne are 60 tons Storing: mmslo* Damen wt ey ok es eas ee tae eee 60 tons By crew: Cutting corn and filling silos Size of crew 1 man, 3 horses, cutting 2 men loading 3 men, 6 horses hauling 1 man feed and run engine 1 man tramping Total 8 men, 9 horses Size of load, average 1 ton Tonnage per day, 44 tons Size of engine, 12 hp. Length of cutter, 16 in. Cotton: listing, 1miante3 dhorseshenssacionier atte seit eka ree ee 5 acres Cultivating toward plants (‘‘wrap’’) 1 man, 3 horses......... 12 acres 2 ro} 0) cyto eae eID ret Aa rs Cocks PR A WE RHO Gn by rag 2 acres Hosting Bee FS ee re a eee ane eee 2 acres Weee i 2 iad AR Re IPRs snsse erence EUG cosheretc rene wee anc nea reve eIan 5 acres Picking Shortstaple: s0 14 qkca eet ee ee ee ee ee 200 Ib. Long staplesciediondaieth aSiakeee eee usic ©. oe eee een 125 lb. Gunning, -DaWene eerie oe 8 nc a eee eters ere eee 40 bales of Ib. Flax: AVERAGE Harvesting, Jaman t4horsesietis. eras + ies overcentre ete 15 acres © 500 FARM LABOR 551 Grain: Shocking after binder) per Mans s.ccc ccs eves sa ce nas 6 acres Stacking wheat, 2 men, 2—4 horses............0.c.ccccceceee 8 acres Murine bound grain: Per MIAN. . 8s, < 4s cee sds a ce cuctacew eae 10 acres Cradiingewheat: perma s 2 2h S32 et sale oe hte hee 2 acres Bucking sacked grain behind harvester and piling in field | BY TER ee Reece toa conceit Ee Mal AACR ERP AD RE Spr Pr er 600 sacks \VULDEATUG A een iec 2 id BS Roc ices SCR OREN NCAR Ue hae a a 500 sacks Stacking grain hay (see alfalfa). Heading, 12 ft., 5-6 men, 10-14 horses...................... 24 acres 14 ft. 36-8 men 1 2=14 Ihorses’.......5 2. cose eee oe 28 acres Stationary Thrashers (from Stack) t Size of crew* Men Horses WRN MGPT yp PShtr. co fos ce oats are Se tie os 7-10 2-4 12-20 18 11-13 2-6 20-30 27 14-18 4-8 25-45 32 MONAT! OSUS ais scroic/s a 2's soe ao ela ole 7-10 2-4 15-25 20 11-18 2-6 25-35 30 14-18 4-8 30-55 35 Non-saccharine sorghums.......... io 2-6 20-45 30 (SSS) OTP oe er 6 2 2-3 2% 10 6 5-10 74% 19 12 15-25 20 Engine, in addition, to run separator. *Size of separator varies through many sizes from 18 by 34 in. to 30 by 50 in. Size of crew is only a rough guide to size of machine. t Thrashing from field requires 20 per cent more men and enough more horses to supply wagons for hauling. Harvesting with combine: | Usual size of crew* Range in Cut Averapet Average, acre- | Men | Horses acres sets 7 foot 2-3 8 8-15 10 9 2-3 10-20 10-20 12 12 4 22 15-25 18 14 5 24 20-30 22 16 5 28 20-35 25 20 5-6 32 30-50 35 24 5-6 36 30-60 40 *Horses often replaced by tractor. Auxiliary engine sometimes used on separator. Average crew consists of engineer, header tender, separator tender, sack tender, sack sewer. {Rate depends on yield of grain and amount of lodging. 552 FARM MANAGEMENT Hops: Bigking per MAN sire, acpeamiettce bern «5's is oe OER DER ee Potatoes: Gutting seed: by hand Sperman::........<. «bass 2) bere oe Cutting seed by machine, sper man. 6.25.16 aiadelie ae eee Planting; plowed.in, omen, 2 horses... ees sae vee ee Spraying (4 rows at once) 1 man, 2 horses................... Picking up and bagging after ordinary plow After ordinary plow POU (CLO Peo oessec\s so-so aR ae RE cso poeioneen ete 1 B45 a] ©) 1:53 10) 0 Wee a io 8 te ROR RRA ee ig P40, 0m Oo] Taye) 0) oh rane aS Meese an Ann bak RN GOREN (= Ey After elevator digger ; SHOU. CROP Riccc co ache st nce guns ERs eae eee DZS Ue CTOD saccscrd ca chal ER ae Ee oe Digging and picking up by hand ZO DUS CLODY isan. 5, ooo biae terse Sees chance pte ed een ees L5ODUECLODE acid bees ate eee Oe hoe Ee Sorting and bagging im shed, per man. .s... se sce eee eee Sorghums (non-saccharine): Cutting heads iby band, per man... 4: .o Setting rooted grape vines, per man.............. 200 DSttiae CUihin gs. + PEr MEM oc Pe c.ne «sie sicie'eie see oe 1,000 554 FARM MANAGEMENT Sulturing, permanent cero. store Oe 12 acres ANOS OUTER VAL AVSSE, JOSIP WON Go gqocndccneacoeonge 1,000 vines Picking for shipment, per man:..\.j.y44 4. eae 2,000 Ib. Olives: Rickie. (or spiekline) paper nana tite 200 Ib. Picking (foro); Sper mane: ee nee eee eee 400 Pears: Pickinesforicannernyzsper many ene aera 1 ton Rickinetfondnryine sperem ane ers eee 14% tons Pruning 3 year old trees, heavy with brush, 12-20 cutsiper trees perqmMan. car... em eee oe 425 Pruning 4 year old trees, heavy with brush, 12-20 Cuts sper direc per MNase 26 ei os Seyepeteie ae tae 215 Pruning trees, 12-14 ft. high, per man........... 15 Haulingibrush+el mans +2 norsess seein 2 acres Spraying, Smen 2 horses: . + i: sceeetont seeteete e 250 trees Cutting for drying (50 lb. lugs), per man.......... 40 Packing pears (45 lb. boxes), per man............. 60 Prunes: Picking up, speriman' ees cee se eacioe sae eons 1,000 lb. of green fruit Haulingibrush, “Wamian;, 2 horses: 2... . 124400). eee 2 acres Spraying owen 2 HOTseses er acer iae eerie 150 trees Bruning, sper Mans Hee ssc he anes ein ote 20 acres Peaches: Pruning. pers Masse: cise cheetahs Sete cae 20 trees Hauling*brush, fanan, 2horsesia2 \se se eee aes = 134 acres Picking per-maninjn. 2. ance ee otis ae memes 600 Ib. Strawberries: Leveling many 4 horses*s.22 cn. fe ee ee id eacre Ridging for planting, 1 man, 1 horse.............. 4 acre Smoothing jbeds, perman:-c5 2.25.0) ose ee eee 5 acre Planting per many. .cie sss ts Aas ce eee 0 acre Hoeing and weeding, perman.................... 4 acre Hand cultivating» perman; 72... 25/22" ee ¥ acre Errigetiom.per manke «tee sha vee Hea eee Yo acre Bedding in runners, per man...................-. 30 acre Cutting off stops, (per man o.,'.e ee sc) Se Ot ee aere Picking, pPermankecere occ eve ree ecauioe helseeke he 2 chests Walnuts: Picking up per Mam weer eee eer 200 lb. Selected Operations in Producing Vegetables Asparagus: AVERAGE Cutting, Wihiteterassaner Mani. eee eicreciecieiel. hee 400 lb. Green .prasss per Mani eeese sec eee 600 lb. Cabbage: PER DAY Setting out by machine, 1 man, 2 horses.......... 4 acres Setting out, byshand; permane.c, es seneccs acne 34 acre Cutting, sorting) 2imen;, 2 horsesiee- sca ece 5 tons Trimming and packing, 4 men, 2-4 horses......... 10 tons FARM LABOR 555 Cantaloupes: Marking 7 by 7 feet, 1 man, 2 horses............ 30 acres Ridging for planting, 1 man 2 horses............ 1 acre Blantin geo lemameeesOTses). gma csc 6 se cos Gas 2 7 tee 10 acres Winineenp sper manent.) 2)... Ake EER ba 2 acres [ENG EUTI Te fe tin Tt ON ene a Ae ae 1 ton GRERVAN ETOCS Per MIAN... osc cc eed ve a vdsleyn 6 tons eee ES ACU RUE oe es os ches, cy2ysr yee. Sol Seal say eo oho? 12 tons AG ken CaO CRRA hy. yee so eptra eS ayerce oy ovis) sls avetes Nace 225 crates of 70 lb. each Onions: plnmimesecd. per MIAN... ....5< fee acind dees 1 acre Cultivating, hand cultivator per man............. 34 acre SivEN ee MRCUTIGRMMIATIR Sc NS 7,52 onle-csa sc 2b asa POR 1g acre Sanne tops a per mans 2h 2.30 ..% sea. view ae 1 acre SRE ine, CTE Gee iene oer ee 1 acre Planting out onion sets in field per man........... 160 acre Peas: Pinning (2)\row),; 1 man, 2 horses....-......29h.. 6 acres Cultivating lhman, 2 horses). 5252-1 .c242- eee 7 acres ASME METS NVATIS iti estat ages ce eS oe aig Jee 1s acres Green Bickan gamer anna yf. ta naar ecko neo ere eae 250 Ib. Cannery TMG MCA AMET) 5s carlo eons een od ena ee 31% acres ILORGUiTaye TNT Ne ordibed Rare etene SIR ERE ese anol ctoac Eee ete 6 tons Picking up waste peas, 1 man, 2 horses........... 6 acres Rhubarb: Marking (214 by 5 ft.), 1 man, 2 horses........... 15 acres Furrowing for planting, 1 man, 2 horses........... 5 acres Plowing for planting, 1 man, 2 horses............. 4 acres Dividing for planting, per man, enough for........ 1 acre Aerie ECT ATI AT, $2.8 6a Aioh atk nee Sie ke 34 acre FI OGM eA eT SHIA, a4 eR ts tee netted ult alte sneie a bots 1g acre Picking, washing, and packing......:............ 12 boxes String Beans: : LENG EEGs TOS 0 0 0 ea 400 Ib. Sweet Potatoes: Bentung- in field, 1 man, 2 horses.................. 10,000 sets Denon NANG. PET WAN eas sc sak ces ae 3,000 lb. Digging by machine, 1 man,2horses .. . ...... 7,000 Ib. ‘Tomatoes: Pesce bP man, 2 NOPses.. oA... cs.c. eee sess eos 15 acres PLSD TOG S008 0 ea eS Re ea 2,500 plants [Es GLUT RS 072) is 20) « A hr ee a a abe eoaay come ee 1 ton Selected Operations in Caring for Stock Dairying Milking only—With machine. ori p pine Dy, WANG ge 7-4... iste eerie ts, os,0' e's 60 cows Pedi Meta PRO —— yy NANG. Se. oh wrasse, aiken vie bos lage ayn: soph ae gats Ace.0,2.9 04% 26 cows Milking only—By hand per hour....................000000 8 cows 556 FARM MANAGEMENT Milking, feeding, cleaning, and total care, per man......... 12 cows Time required per cow for m.lking Boyne es Peconic any ae Oe oe ee ee 7 min By Wachine ie). rohan owen oe eee ee 4—5 min. Poultry—(2,000 laying fowl plant, with 2,000 chicks to be raised annually): Peedi ely Shes Ree tee ata eee hep oe ey 71% hr. with chicks Feeding: 22... 5:1 RE Ee, ody sate ewe isd ic ates 4 hr. without chicks Collectingvegrs: | Hane Sewn chee cen eemicek 2 hr. @leanin ghhousesives Seon sos tena Suw coi eee 4 hr. Raising: green feed <7. a ee tet tk ome 14 hr. Sheep: Herding, ‘on rangestvor-2)mene.:..26 1. se oe 2,000 herd Dry feeding; ilanian, 2 horses. 4..0..0.0.002>% 300-400 herd With self feeders, 1 man, 2 horses........... . 1,000—2,000 herd Shearing : Oncearyedne nee. Ais 2.2.4, eee 33 per day by hand AP WICG ANVEREE 226, Fits cle oo te ek ee ate 75 per day by hand Twicea yeats:. tes. s:e ences Cie ae 88 per day with clippers Selected Miscellaneous Operations Building Construction: RANGE AVERAGE Shingling 5. Poa ack te sen: 2,000-3,000 shingles (8-12 bldls.)............ 2,500 Fencing: Rods of fence that two men can build in a day, both when setting the posts and when driving them, and when they are spaced at various distances. Day’s work Kind of fence Distance of posts 12 hts 16 ft. Dar ite Barbed wire 3 Strands Postsrvdrivens a2 eacrcre cise et ee ee 64.0 89.1 116.4 Poststsets)s nich snk mine eee RS ss MRS atas Wiha pone 43.7 58.7 68.3 4 Strands Posts Ariveninas. ss5 aca cee ees eee 76.6 83.2 92.4 'POStS.)S6 tis: 2s, gees a hacia ane ee ee 39.3 47.9 50.6 6 Strands Posts: drivenan curse cee ae Wo entte Cuuener? 29.5 56.7 67.5 POStS SCE saneecioewssieienss sco ose eee 19.4 26.4 32.0 Narrow woven wire with 2 or more barbed wires: Postsidrivent ore 2a SA Rae ee eT ee 48.7 583 5\0 74.1 POStsiBEbinsc cs tiracioee receives all the income after paying a fixed amount of cash as rent. The landlord does not assume any of the risks of farm operation, and usually undertakes no responsibility for management except such supervision as may be necessary to. see that the land and improvements are not abused. Standing Rent Tenure.—Standing rent—sometines called ‘‘lint rent”’ —is a modified form of cash rent. The tenant agrees to pay so many bushels of grain or so many bales of ginned cotton for the use of the farm. The landlord gets the same amount no matter how large or how small the crop. Consequently he is freed from the risk of loss due to bad seasons or bad management, and therefore from the necessity of assuming responsibility for the management of the farm. Unlike true cash rent, however, the actual rent received by the landlord in the system of stand- ing rent is subject to variation due to changes in the prices of the products received as rent. Share Rent Tenure.—In share renting, the landlord receives a share or fraction of all or of certain crops and sometimes also of live stock products and increase of live stock.. More generally than in renting for cash or for a standing rent, he also pays some of the expenses of produc- tion. There are numerous variations in different parts of the country and under different types of farming with regard to the contributions and receipts of the respective parties. , Share-cash Rent Tenure.—A modified form of share renting is the share-cash system. This consists of sharing the more important crops or stock products, the tenant paying cash rent for pasture and occasionally for buildings, use of garden, or other special privileges. The system often has an advantage in that the landlord, because of the cash rent feature, is more willing that the tenant should increase the acreage in pasture and consequently engage in live stock farming to a greater extent than would be the case if the landlord received only a share of the crops and nothing for use of pasture. Cropping Rent Tenure.—A form of share renting commenly known as “cropping” or the ‘‘cropper system’’ in cotton and tobacco-producing ~ regions, superficially resembles the system of share renting in that the cropper pays the landlord a share of the crop. However, the cropper usually contributes nothing but human labor to the enterprise, and under the laws of a number of States is considered a laborer rather than a tenant. The majority of croppers are subject to supervision by the landlord and are dependent on him not only for the capital needed for putting in the crop, but also for living expenses while the crop is being produced. FARM TENANCY 563 Preferences for Either Share or Cash Rent.—F or purposes of compar- ing cash and share rent, the reasons of preference are indicated below: I. Reasons Given for Preferring Share Tenancy (A) Landlords’ reason: 1. It tends to be more profitable to the landowner because tenants are usually not willing to pay a cash rental which is equal to the full annual value of the land, for fear the crop will not be up to the average or for fear prices will fall. 2. Since the landlord helps in the management, he is better able to keep the land in condition and may be able to increase the total product so that both tenant and landlord will have larger incomes. 3. The landlord takes more interest in his farm when he receives a share of the crop. 4. The landlord shares the extra profits due to extra good crops, and gets some- thing out of a poor one, whereas, in case he contracts for a fixed rent, the tenant gets all the advantage of an extra large crop, while in case of crop failure the tenant is often unable to pay the fixed rent and the landlord has to stand the losses of poor years without extra compensation when the crops are good. 5. Cash tenants do not usually put so much stock on the farm as share tenants operating under a land and stock lease where the landlord furnishes a part of the stock. Hence the land is not so well kept up. (B) Tenants’ reasons: 1. The risk is less than with cash rent, especially where crop failures are not unlikely. 2. The amount of capital required is less, thus lightening the tenant’s investment. 3. The landlord is more willing to make permanent improvements which will increase the productiveness of the farm. 4. The landlord’s experience can be turned to good advantage in the case of little experience in farming on the tenant’s part. II. Reasons Given for Preferring Cash Tenancy (A) Landlords’ reasons: . Cash rent is less bother. Landowners’ mistrust of some tenants. . Landlords’ fear of careless, slip-shod farming. . Advantage of prearranged price. . Good tenants with capital to farm right prefer cash rental. . The cash lease is simpler, with less chance for controversy. anrwne (B) Tenants’ reasons: 1. Independence and freedom from owner’s close supervision and inspection. 2. Desire to feel that the entire surplus product is their own to dispose of as seems best. Cash tenancy is believed to be more profitable to the tenant. Shifting of payment of taxes, depreciation, and upkeep to the landlord. Tenant obtains all the benefit of superior tillage and management. . Greater latitude is allowed in cropping and farming the property. mR wo But there will commonly be one outstanding feature overshadowing all others to influence the tenant or the landlord in his final choice of method. Length of Tenure.—In most cases leases in America run for only one year, but with privilege of renewal upon one or two months notice, al- 564 FARM MANAGEMENT though some leases provide for continuous operation from year to year unless due notice of intent to discontinue is served by either party. Short Term Lease Favored.—Fhe one-year lease is ordinarily favored by both tenant arid owner because: 1. Changing conditions of crop yields, market prices, labor situation, necessitates revision of contract terms between landlord and tenant. 2. Sickness may necessitate withdrawing. 3. Each likes to reserve privilege of changing if he can better himself. Period of Tenure.—The lease year occasionally corresponds with the calendar year but more commonly coincides with the crop year, 7.e., March 1 to March 1, November 1 to November 1. Influence of Annual Leases on Changing of Tenants.—Contrary to natural expectation and popular belief, annual lease contracts may not mean more frequent moving of the tenant than do long-term contracts. In fact, investigations on Wisconsin and Illinois dairy farms show that tenants remain longer on the same farm under an annual renewable lease than under lease contracts of two, three, or five years duration. On Kansas grain farms, tenants often have remained 15 to 20 years on the same farm under an annual lease. Moreover, in some sections tenants have operated the same farm 25 to 50 years under annual leases, in the meantime buying farms which they in turn have leased to others. Spillman!? shows that, based on 1910 census figures for the United States, type of tenure and length of residence are: Cash tenants, | Share tenants, per cent : per cent ImeSstthani liye rei ee sian ort retinas eee PAS) 37.3 Ions) \echiss Gees eteor od Cae ota Ee | 16.0 17.8 DCOLD RV CATS cou fe lee Penstetonohone re aCe owas 3129 28.4 Sto Jl Ohyears: sericea hee eeeeer re 15.0 10.4 Over: TO years), Ais eee ee erie CO 6.1 Average years on same farm............. 3.8 2.6 Conditions When Long Term Leases are Favored.—Many tenants and some landowners prefer long-term leases, running 5 to 10 years. Replies to a questionnaire recently addressed to tenants on Kansas wheat farms show that in almost every case the tenant would prefer a contract longer than one year. In asurvey of 143 tenant dairy farms in Wisconsin and Illinois, 76 per cent of the leases in Wisconsin and 66 per cent of those in Illinois were for 1 year, while 14 per cent of those in Illinois were for 5 years. Under certain special conditions, a long-term lease is required for the successful fulfillment of a contract. When live stock is leased, it is cus- FARM TENANCY 565 tomary to make a contract for 5 to 10 years. Contracts with a tenant for clearing land commonly give the tenant 5 or 6 years to bring the land into condition and receive adequate returns for the labor of clearing. This is particularly true when more than a single year is essential to the successful fulfillment of the contract, as in building up certain stock industries, in clearing land, in establishing perennial crops as alfalfa, in raising nursery stock. Example of Long Term Leases.—In Kansas, stock share leases run for 3 to 5 years. In Missouri, over nine-tenths of the leases are for 1 year. Gray and Turner find!** that in the case of long leases for cash rent, the actual cash rental value of the land may become out of line with the rent specified in the lease on account of changes in prices and other conditions. Such objection to long-term leases is overcome in part, if not entirely, when the rent is a share or a fixed amount of the crop. The landlord may be prevented from taking advantage of favorable opportunities to sell the land unless the lease contains a clause permitting sale. Such a clause, however, tends to nullify the long-term character of the lease unless accompanied by provisions for compensating the tenant substan- tially for termination by sale. Another objection to the long lease is that while it is binding on the landlord, it may have but slight restriction on the tenant who has little property. Advantages of the Long Term Lease.—The long lease enables the ten- ant to undertake extensive improvements such as liming or tiling, and to engage in systems of rotation covering a considerable period of years, without fearing that the fruits of his labor will be lost through the ter- mination of the lease. However, this advantage may be obtained under the short lease when the lease contains provisions for compensating the tenant for unexhausted improvements made by him. Advantages of the Short Term Lease.—The short lease has great advantages for both parties because of its elasticity. Our country is one of rapid changes, and it is doubtful if any considerable number either of landlords or of tenants care to be bound by lease contracts of long dura- tion. Moreover, short leases do not necessarily imply short tenures; and, as has already been remarked, such statistics as are now available appear to indicate that in the United States tenants under one-year leases have occupied the farms leased for a greater number of years than those whose leases were for longer periods. Length of Lease Depends upon Circumstances.—Since the amount of the landlord’s share depends largely on the efficiency of the tenant, the former is not likely to want to enter into a contract for a long period until he is sure of the tenant’s efficiency. Moreover, because of the compara- tively intimate relationship that usually exists between landlord and tenant in share farming, the success of the enterprise depends to a large extent on the personalities of the two parties and on their abilities to work 566 FARM MANAGEMENT together harmoniously. Many of the younger tenants are compelled at first to rent inferior farms, and desire to retain them only until they can obtain better ones. For these reasons it is probably wise to start with a one-year lease, but with a clause providing for renewal. Whether the lease should be for one year or for a longer period is likely to be determined in part by circumstances. Thus, when the landlord furnishes all the operating capital, makes all the improvements at hisown expense, and provides for the maintenance of fertility, there may be little reason for a lease running longer thanoneyear. On the other hand, when the contract calls for the clearing of land by the tenant in return for the free use of it or for use at a nominal rent, a lease of at least 5 or 6 years may be necessary. Similarly, when the tenant is expected to plant a considerable acreage in fruit or in perennial crops, a term of several years may be desirable. In fact, any lease contract which requires a considerable investment of irremovable capital on the part of the tenant may necessitate either a lease of considerable duration or agreements for compensation at termination for unexhausted improvements made by the tenant. It should not be assumed, however, that either a long lease or provision of compensation for unexhausted improvements will alone induce good farming. While the absence of both arrangements may tend to discourage an efficient tenant from pursuing sound methods of agriculture, other provisions in the lease may be necessary to compel the inefficient and improvident tenant to employ such methods. Where such is the case, specific requirements concerning the system of farming should be accompanied by stipulations permitting careful supervision on the part of landlord. Leasing Practices in the United States——A summary of leasing practices common to the United States is included in an admirable study by Dr. E. V. Wilcox!‘ of the distribution of investments, expenses, and income between the landlords and tenants. Cash rents vary within wide limits and are rated at so much per farm or so much per acre; the demand for farms, the type of land and its crop producing power, the location and reputation of the farm, the condition of its buildings and other structures, and the amount of personal property, all affect the leasing rates. Range land varies from 10¢ to $2.00 cash rent annually per acre; grain land from $2 to $15 per acre; land suitable for field crops of potatoes, sugar beets, corn, cotton, etc., ranges from $6 to $40; land in perennial hay crops, alfalfa, clover, blue grass ranges from $8 to $40; lands for truck crops from $15 to $60; fruit orchards from $25 to $100. Under the share system of payment, the same factors affect the division as under cash rentals. Fractions range from half-and-half, one-third and two-thirds, one-fourth and three-fourths, two-fifths and FARM TENANCY 567 three-fifths, two-sevenths and five-sevenths, ete. Grain and grain hay land is usually leased one-third to owner and two-thirds to tenant, or one- fourth and three-fourths if tenant furnishes everything but land and buildings; two-fifth and three-fifths, or one-half and one-half if owner furnishes a part of the work stock and implements or meets a portion of the expense for seed and harvesting, or other operating expenses. Forsuch crops as sugar beets, potatoes, corn, and beans, the fractions run from one- fifth to one-half to owner, remainder to tenant; fruit orchards, one-third to one-half to owner and remainder to tenant; dairies, one-fourth to one half to owner, remainder to tenant. Summing up methods of renting, Wilcox!*4 reports (briefed for our purposes) : Methods of Sharing Crops and Stock Products!*4 Field Crops. Corn.—On general farms in the corn belt when the tenant furnishes working capital and hired labor, the landowner commonly receives one-half of the corn as well as of other crops. This is the prevailing custom in Indiana, Illinois, Iowa, Kansas, Missouri, Nebraska, North Dakota, South Dakota, Ohio, Pennsylvania, Maryland, Tennessee, Virginia, West Virginia, Wisconsin, and Minnesota. Con- siderable variation in the share of corn, however, is to be noted in these States. Sometimes the landlord receives only two-fifths, one-third, or even only one-fourth of the corn. On certain New Jersey farms where the landowner pays all expenses, in- cluding hired labor, he receives two-thirds of the corn. The same fraction for division of the corn is used on Ohio farms where the tenant receives a small guaranteed wage in addition to one-third of the corn. Occasionally in Virginia the tenant supplies three-fourths of the fertilizer on corn land and receives three-fourths of the corn. Share croppers on cotton farms, who furnish nothing but labor, commonly receive one-half of the corn or pay cash rent for corn land, while share renters who furnish the working capital and the labor, usually get two-thirds of the corn. In cases on Colorado farms where the tenant supplies tools and horses and pays all expenses, the landowner receives one-third of the corn. On general farms in Delaware, the land- owner usually gets one-half of all crops, including corn. Wheat and Other Grains.—Records of tenant wheat farms in Kansas, Nebraska, Minnesota, North Dakota, and Montana show that one-half the total number of landowners received one-third; for one-fourth the number share is one-half; while the others gets two-fifth of the wheat. On these farms, the tenant supplies working capital and hired labor. Occasionally other fractions, such as two-sevenths or five- twelfths, are used in dividing the wheat in the wheat States of the upper Mississippi valley. Through the corn belt, the tenant usually pays one-half of the wheat and other grains on share-rented farms. Very generally where several cereal grains are raised on the same farm, all of these grains are divided between landlord and tenant by the same fraction, the lease prescribing that the landowner shall receive either one- half or one third of all grain. The landowner’s share of small cereal grains, as is the case with many other crops, is smaller in western States than in the corn belt. Fre- quently the landowner receives only one-third of the wheat and other grain, especially when the tenant pays thrashing expenses, as compared with one-half of the oats, the renter getting two-thirds. In Colorado, the landowner commonly receives one- third of the oats and less often one-half, while in the corn belt and various other States the landowner usually receives one-half of the oats or more rarely one-third or two-fifths. On some New Jersey farms, the landlord may pay all expenses and receive two-thirds of the oats and wheat, ‘his share otherwise being one-half. 568 FARM MANAGEMENT Hay and Fodder.—Almost universally on share rented farms, when the tenant furnishes working capital and hired labor, hay is divided half-and-half if sold at all. Otherwise the hay produced on the farm is used in feeding partnership stock, but if the landowner owns no stock the tenant may pay cash rent for hay land. On dairy farms and stock farms throughout the country, it is frequently pre- seribed in the lease contract that hay and forage shall not be sold except with the permission of the landlord, but shall be fed to the stock on the farm. On grain farms, the tenant often pays a cash rent for hay land and has all the product to sell or to feed to his own stock. In general, when the hay is shared half-and-half the tenant is required to pay one-half of all expenses and to supply the necessary tools and work stock. In a few cases, however, the tenant receives three-fourths of the hay. In Alabama and elsewhere in the cotton belt, share croppers on cotton farms commonly receive one-half of the corn fodder, sorghum, and other forage produced on the farm. In Colorado when the tenant furnishes tools, horses, feed, labor, and thrashing expense, he usually receives one-half of the alfalfa, and less often one-third. The baling expenses are usually shared proportionately to the shares of the crop received by tenant and landlord. On such farms, the water assessment is commonly paid by the landlord, less often by the tenant, but sometimes is shared equally. In Kentucky, with all working capital and expense shared equally, the tenant’s share of the alfalfa is one- half, while he may receive one-third of the timothy or, less often, three-fifths. Wide variations occur on Nebraska farms with reference to the fractional sharing of hay, the tenant receiving one-half or three-fifths or even two-thirds as his share. It is frequently stipulated in the lease that straw shall not be burned or removed from the farm. In some cases, however, it is specified that the land owner shall re- ceive one-half or three-fourths of the straw. Cotton.—Cotton is commonly raised on tenant farms under one or the other of two systems known as share cropping and share renting, cash renting being a less common method. Under the share cropping system, the cotton crop is divided half- and-half. Some variations are noted in the customs prevailing in different States in regard to share croppers. In Alabama, the landlord commonly furnishes all machinery and work stock and one-half of the fertilizer; less frequently, he furnishes all the work stock and fertilizer, while the tenant furnishes all machinery and feed. The landlord commonly provides all seed and pays for one-half of the ginning. In Georgia, the landlord usually provides all working capital and pays all expenses except for ginning and fertilizer, which are shared equally. The same arrangement prevails in Louisiana, but the tenant may also get one-half of the corn or pay cash rent for corn land, as is frequently the case in other cotton States. In Mississippi, the tenant ordinarily supplies all labor and one-half the fertilizer, while the landlord provides cabin, garden, tools, mules, feed, seed, and fuel. The tenant may also pay cash rent for all land not planted in cotton. Occasionally in North Carolina, the landlord furnishes all of the fertilizer, in other instances the landlord furnishes one-half of the fertilizer and one-half of the seed, the tenant supplying the remainder. Similar arrangements are customary in South Carolina, Oklahoma, Arkansas, and Texas. Share croppers are essentially laborers under a system which gives them a personal interest in securing good yields. Under the method of share renting, on the other hand, the tenant commonly furnishes mules, feed, tools, seed, and labor, while the landlord supplies land, cabin, garden, and fuel. For the most part, the expenses for fertilizer, ginning, and bagging are paid by each party in proportion to his share of the crop. The landlord receives one-fourth or one-third of the cotton, according to local conditions and fertility of the soil. The understood conditions for share renting are practically the same in all the cotton States. In Texas, a law has been passed prescribing that the landlord shall FARM TENANCY 569 not receive more than one-third of the grain and one-fourth of the cotton for land leased under these conditions. Under the cash renting system, the tenant pays all expenses and the rent is paid in a specified number of bales of cotton. In Alabama, the tenant pays 144 to 214 bales of cotton per mule, but in Alabama and other cotton States the rent may be 2 to 3 bales per mule on more fertile land. Comparatively few tenants on cotton farms pay a fixed amount of money rent. Potatoes—In New Jersey, New York, Pennsylvania, and Maryland, potatoes are shared half-and-half where the tenant furnishes work stock, machinery, and hired labor. In the wheat States, the landowner more commonly receives one-third of the potatoes. In the Greeley potato district of Colorado, the common practice is for the landlord to receive one-third of the potatoes. In Delaware, when the landlord fur- nishes tools, machinery, work stock, and one-half of the potato seed, other expenses being shared equally, the crop is divided half-and-half. In a few instances in Indiana, the landlord accepts as his share one-half of the potatoes in the field before digging, or one-third “in the bushel’’ (dug and measured), at the option of the tenant. Fre- quently, however, the potato crop is shared half-and-half “in the bushel.” A common custom in North Dakota and elsewhere is for the landlord to furnish one-half of the seed potatoes, receiving one-half of the crop. Sugar Beets—Tenants who farm land to sugar beets in Colorado invariably sup- ply all tools, feed, work stock, and labor, while the landlord pays water assessments and land tax. Under this system the landlord receives one-fourth of the sugar beets. In a few instances, however, the landowner supplies tools, feed, supplies, horse labor, and twine, while the tenant provides all hand labor. The landowner receives two-thirds of the sugar beets under this arrangement, and all of the beet tops. Occasionally the landowner receives only one-fifth or one-sixth of the sugar beets. The prevailing fraction is one-fourth, and the present tendency is toward an even larger share. Moreover, in a few instances, the tenant pays one-half of the water assessment. In practically all cases, the tenant hauls the crop to market. Orchard Fruits. Apples.—The prevailing custom in New York, Pennsylvania, Maryland, Indiana, Iowa,’ Nebraska, Colorado, and elsewhere is for the apple crop. to be shared half-and-half between tenant and landlord. On New York farms, when the tenant provides only the labor, the landlord receives two-thirds of the apples, while, when all expenses, including apple storage and hired labor, are shared equally, the crop is divided half-and-haif.. In Pennsylvania, the landlord frequently pays two-thirds of the fertilizer bill for orchard crops on farms where the apples are shared half-and-half. Peaches, Pears, Plums, and Cherries.—On farms where all expenses are shared equally, the crop of peaches, plums, and pears is divided half-and-half. On New York farms, where the tenant sometimes supplies nothing but labor, the landlord may receive two-fifths of the cherries and two-thirds of the apples and peaches. On Indiana farms, when the tenant supplies horses and tools, and when the cost of hired labor, marketing, and spraying is shared equally, the landlord receives one-half of the peaches. When the tenant furnishes only the labor on New York farms, the landlord may receive two-thirds of the peaches, and when the tenant provides two-thirds of the barrels and all labor, while the landlord provides all fertilizer, spraying material, and horses, the landlord’s share is one-third of the peaches and pears. Truck Crops. Onions.—In New Jersey, the landowner usually pays the taxes and fertilizer bills, while other expenses except labor are shared equally. The tenant supplies tools, machinery, and horses. On such farms, the landowner receives one- half of the onions, but when the tenant supplies only labor the landowner’s share is two-thirds. 570 FARM MANAGEMENT In Massachusetts, the tenant usually provides hand tools, hand labor, and seed, while the landowner furnishes all horse labor and fertilizer and pays the taxes. The cost of bags is for the most part shared equally, but in some cases is paid by the pur- chasers. Under these conditions, the landowner receives one-half the onions. In New York, the tenant furnishes one-half the tools, fertilizer, and seed, and all hand labor, while the landowner supplies all horse labor and crates, and receives one- half of the onions. Cabbage.—On New York cabbage farms, if the tenant provides the tools, horses, and all labor, while other expenses are shared equally, the crop is divided half-and-half. In Colorado, the tenant may furnish all tools, feed, supplies, and horse labor, and receive one-half the crop, or the landowner may furnish all tools, feed, supplies and horse labor, while the tenant provides all hand labor and 45 per cent of the seed. Under the latter condition, the tenant’s share of the crop is 45 per cent. Tomatoes.—In Delaware, if all expenses are shared equally except labor, which is furnished by the tenant, the landlord receives two-fifths of the tomatoes and one-half of the grain, but sometimes his share of the tomatoes is only one-fourth. In Mary- land, in cases where the tenant supplies tools, horses, and all labor, and where all other expenses, including seed, baskets, and crates, are shared equally, the landlord receives one-half the tomatoes. The common custom in New Jersey is for the landlord and tenant to furnish hampers and spraying material jointly, while the landlord pays the taxes and fertilizer bills and receives one-half the tomatoes. Occa- sionally, the tenant furnishes only the labor, in which case the landlord’s share of the tomatoes is two-thirds. Cantaloupes.—In Maryland, the tenant supplies the tools, mules, and labor, while other expenses are shared equally and the crop is divided half-and-half. Peas and Beans.—In Colorado, the landowner receives one-third of the beans as his share. Peas raised for canning purposes in Maryland are shared half-and-half when the tenant furnishes tools, work horses, and labor, other expenses being shared equally. In New York, when the tenant supplies tools and horses, and all expenses are shared equally, the landlord receives one-half of the beans. In a few instances _ when dry navy. beans are marketed, the landlord receives one-half of the product, although he bears only 45 per cent of the expenses. Live Stock and Stock Products. Cows.—In Arizona, asystem has grown up under which cows are rented to farmers. Similar arrangements are noted occasionally elsewhere. A creamery owner may furnish cows to farmers for a portion of the cream returns each month or for a cash payment of 50¢ to $1.50 per month. Under this system the owner of the cows also receives one-half of the increase in calves. Occa- sionally other owners of cows may rent them to farmers for one-half the increase, the calves to be divided when 6 months old and the farmer to have all of the milk. Milk and Cream.—On dairy farms in all States where expenses are shared equally, the landowner receives either one-half the milk, whether it is sold as market milk or to a condenser, butter factory, or cheese factory, or one-half the cream. The landlord may furnish one-half the cows and sometimes one-half the tools and work horses. In some States, the landlord furnishes all of the cows, but the tenant must bear half of the expense of cows purchased to keep up the herd, and must replace cows that die. Sometimes, as in New Jersey and Delaware, the tenant furnishes only labor and one- third of the feed and fertilizer, receiving one-third of the milk proceeds. Beef Cattle-—In several States where the production of beef cattle has become a large industry, as in Iowa, for example, the tenant may furnish tools and work horses, haul the milk, and pay the road taxes, while the landlord pays other real estate taxes and furnishes one-half the cows, beef cattle, and hogs. In cases of this sort, the cost of feed and seed is shared equally and the proceeds from cattle sold are divided half-and- half. FARM TENANCY 571 Colts. — Very commonly when work horses belonging to the tenant are allowed free pasture and are fed from undivided feed, the landlord pays stallion service fees and receives one-half of the colts. Hogs.—On hog farms, as in Iowa and Oklahoma for example, the tenant may sup- ply all the labor, tools, and horses, and one-half the hogs, the cost for feed being shared equally. Under these conditions, the proceeds from the hogs are divided half-and- half. Occasionally, a farmer rents sows with pig from a hog owner and cares for them until the pigs are weaned. The pigs are then divided equally and the hog owner receives a number of sows equal to that originally furnished. If the pigs are fattened, the owner of the stock must furnish one-half the feed. Sheep.—On Indiana farms when the tenant supplies the tools, horses, and labor, and pays all the expenses, and the landlord furnishes all the sheep, the lambs and wool are divided in equal shares. At the termination of the lease, usually made for a 5-year period, the tenant must return to the landlord the number of sheep furnished by him at the start. In other instances, the landlord furnishes one-half the sheep and receives as his share of the proceeds one-half the wool. In Maryland, on general farms rented for one-half share, the tenant may supply the tools and work stock and take one-half the proceeds from the sheep. Angora Goats.—In a few instances goat breeders have rented goats to farm owners for one-half the mohair and kids. In such cases, the farmer bears all expenses. Poultry and Eggs.—On most rented farms, the tenant owns all the poultry, being allowed to keep 50 to 1,000 hens and occasionally a few ducks, geese, turkeys, and guinea fowl. Quite often, however, the tenant is prohibited from keeping any poultry except hens. In such cases, the returns from the poultry belong entirely to the tenant, but occasionally the landlord may specify for himself the privilege of receiving eggs and fowls for table use. Where poultry constitutes a more important enterprise in the operation of the farm, the fowls may be owned jointly. In such cases as, for instance, in Delaware on one-half share rented farms, the landlord receives half the eggs and increase. In a few instances on dairy farms, particularly in Indiana, the landowner receives two-thirds the eggs. Methods of Sharing Pasture.—In the corn belt, the common practice on high- priced land is to require the tenant to pay a cash rent for pasture on crop farms, while in regions where land prices are low the tenant may receive the use of the pasture free as a perquisite. The cash rent for farm pasture ranges from $1 to $10 per acre, being usually $4 to $6 per acre. Such pasture land is commonly in a system of rota- tion, and it is considered as potentially crop land. The rent per acre, therefore, is fixed at about the same price as would be charged under a cash system for the crop area of the farm. On general farms in Colorado, rented on shares with expenses shared equally, the tenant may receive one-half the proceeds from the use of pasture. These proceeds commonly come from fees for pasturing outside horses or other stock. In general, when the tenant has the free use of pasture for his work stock and a few cows and hogs, he is required to share equally with the landowner the colt and calf proceeds. Dairy Farms.—On dairy farms, the landlord may provide one-half of the cows, while the tenant furnishes the other half of the cows and all of the horses and ma- chinery and receives one-half of the proceeds. In other cases, the landlord may own all the cows while the tenant furnishes all other equipment and receives one-half the proceeds. In such cases, the tenant bears one-half the loss by death of the cows or one-half the cost of cows purchased to keep up the herd. In still other instances, the landlord may furnish everything except labor and receive two-thirds of the proceeds. In the first two systems, expenses are shared about equally, while in the third system expenses are borne in proportion to the shares of the landlord and 572 FARM MANAGEMENT tenant in the proceeds. Occasionally, all equipment, including cows, hogs, poultry, work horses, tools, machinery, and other working capital, is shared equally, as well as all expenses of whatever nature. In this case, also, the proceeds are shared half- and-half. Dairy Leasing Practices—Wisconsin and Illinois.—In the old estab- lished dairy sections as represented by Green County, Wisconsin, and Kane County, Illinois,!*° the most common system of share rent of dairy farms is the half-and-half. Under this system, the landlord furnishes land, buildings, half the productive stock, part of the seed, and some- times part of the fertilizer. All stock on these farms is fed usually from the grain and hay owned in common, and if feed of any kind is bought its cost is shared equally between landlord and tenant. In general, each party pays the taxes on all property owned by him, including the farm read tax, though in many cases in the North Central States all the farm road tax is worked out by the tenant. Under this system, the poultry frequently is owned exclusively, in limited numbers, by the tenant, he getting all the proceeds there from, but with this exception each party generally receives half the proceeds from farm sales of all products of whatever nature. If the landlord furnishes all the cows, the tenant bears half of a loss by death. The landlord receives receipts for sales and meets all repurchases to keep up the herd. Occasionally, the tenant, instead of standing half the loss by death of a cow, gives the landlord a fixed amount, from $5 to $15 per head for each cow dying. Less frequently dairy farms are share-rented on the one-third and two-third system. Under this system, the landlord supplies everything but the man labor, which is furnished by the tenant. The landlord, under this system, gets two-thirds of the sales of all products and the tenant one-third, and in case feed and concentrates are purchased, the tenant pays one-third their cost. Stock Farms Leasing Practices.—On stock farms, the tenant com- monly supplies tools and horses while the landlord furnishes half of the productive stock and receives half the proceeds. The landlord may provide all of the productive stock, though he may agree to other modifi- cations of this system, permitting such adjustment as to make fair a half-and-half sharing of the income. General Farms Leasing Practices.—In general farming, as well as in grain farming, the tenant may furnish the tools and horses and pay the landlord as rent one-half, two-fifths, one-third, two-sevenths, or one-fourth of the crops, according to the local conditions. In other instances, the landlord may furnish all of the equipment and take two- thirds of the crops or more rarely only one-half. On cotton farms where the tenant furnishes all equipment, he receives two-thirds or three- FARM TENANCY 573 fourths of the cotton, while if he supplies only the labor he receives one- half of the cotton. These few cases may be taken to illustrate the types of share leasing systems in which the landlord receives a certain fractional part of all crops and products of a given farm rather than different fractions for different crops. A study of actual leases shows that, aside from large estates where a uniform contract is prescribed for all tenants on a given estate, there are rarely two lease contracts containing identical stipulations. Leases vary in their main features and in almost innumerable less important details. They differ in the method of sharing equipment, expense, and proceeds. They show how greatly varied have been the attempts to balance one item of expense or equipment with another. They may specify a long list of items of expense, equipment, privileges, perquisites, restrictions, reservations, etc., which are not shared but are to be borne or enjoyed exclusively either by the landlord or by the tenant. The money value of these expenses and privileges cannot be known in advance, but only at the end of the year. These items may amount in the aggregate, however, to important sums for both parties. In some cases, no items of expense or privileges are shared. In such leases, the items are merely divided between landlord and tenant in a manner which is supposed to be more or less fair. The landlord may pay for the fertilizer, lime, grass seed, twine, etc., while the tenant pays for thrashing, grain seed, blue vitriol, and fuel. Both the tenant and landlord may enjoy a large number of privileges of which the money value is not determined or even approximately estimated. Leasing Practices in the Cotton Belt——Throughout the cotton belt of the Southern States, interest in tenancy on the part of planters is for the purpose of securing a satisfactory supply of labor to grow cotton, and on the part of tenants to secure the best return for their ability to grow that crop. From the farm management standpoint, tenancy in the south is of more importance as a managerial problem than as a means of getting started, since the practice of letting small tracts to negro tenants does not tend to encourage white competition. In a publication giving something of conditions in the Yazoo-Mississippi Delta!*® based on 878 records taken in 1913 the methods of renting were found to be: 574 FARM MANAGEMENT TasBLeE 244.—LEaAsInG PRacTICES IN THE CoTToN BELT Method of renting Landlord furnishes......... ‘Rhenant turnishes...5.-5. 2 Tenant receives............ Landlord receives.......... | Share cropping Share renting Cash renting Land House or cabin Tools Work stock Seed One-half of fertil- izers Fuel Labor One-half of fertil- 1zers Three-fourths or two-thirds of fertilizers One-half of the crop One-half of the crop Land House or cabin Fuel One-fourth or one-third of fertilizers Labor Work stock Feed for work stock Tools Seeds One-fourth or one-third of the crop Three-fourths or two-thirds of the crop Entire crop Land House or cabin Fuel Labor Work stock Feed for stock Tools Seeds work Fixed amount in cash or lint cot- ton less fixed amount Fundamental Factors in Leasing Farm Lands.—Certain fundamentals have been pointed out as underlying the terms of leases.!44 The richer the farm, the larger the share going to the landlord. These are: The poorer the land, the more the landlord must provide in the way of equip- ment, or else he must be willing to meet a greater proportion of operating expenses or accept a smaller share of the product. Increasing the distance from market decreases the landlord’s share. The landlord’s share is reduced in crops of high labor requirements as compared with those of low labor requirements, else he must be willing to meet a greater share of the operating expenses to offset the labor requirements. On average farms, labor offsets land; on other than average farms a division of investment in operating expense and equipment is necessary to balance the interests of both landlord and tenant. On the same farm, the tenant’s share varies with different crops. CHAPTER XXIV FARM LEASE FORMS Since the great majority of lease contracts are for one year, and since the average period which the tenant remains on a farm is about three years, it is probable that each year about 2,000,000 lease contracts must be made or renewed. Consideration of the contract is thus important. Throughout the United States the terms of lease contracts vary so much in accordance with differences in type of farming and other local conditions that it is impossible in a single chapter to furnish detailed instructions that will apply to all these varied conditions. The discussion of the leasing system suitable for a given type of farming—such as dairy farming, grain farming, cotton farming, or fruit farming—would require several pages. The lease takes up in more or less detail the kinds of crops which are to be grown, the methods which are to be followed in producing, market- 2, and disposing of the crop; the use of manure and fertilizers; the dis- position of by-products; the number and kind of animals permitted on the land; the requirements as to ridding the land of weeds, squirrels, gophers, and the like; regulations covering the care of buildings, orchards, ete., and many other details which may be pertinent to the upkeep of the farm. Examples of Common Cash and Share Leases.—Brief leases are illus- trated herewith: Sample of Simple Cash Lease AS) NEN WIRE: made this... 4.2... 45. CEAP HOR A SaieE Fates Ook ASTD) fogs, shel auchsha, ehevei cor tereeese ESI VWWAENEN Nowe Sek tcts Gia ie raestorcitie @ oelelc casi» eintendey alabaradiers AGS PP see abc Po UIE Crate los of the (CouttiypOursereeecvcisre. eieisie eso, 8.86 FASUALE LOL orate ete OG oe , the parties of the first part, WITNESSETH: That the said parties of the first part, do by these presents lease and demise unto the said party of the second part, all those certain pieces or parcels of land situate in the County of , State of . Sth aisiota earls , described as follows, to wit: The Northeast quarter (N E. 4) of section twenty four (24) in Township eight (8) South, Range seven (7) East, M. D. B. & M., being all of the land in said section owned by said parties of the first part. With the appurtenances, for the term of Five (5) years, from, the first day of February, A.D. 1920, at the ANNUAL rent or’sum of ONE THOUSAND AND NO/100 (1,000.00) Dollars, payable in Gold Coin of the United States of America, in advance, on the first day of each and every February, during said term, Five Hundred (500.00) dollars, to be paid to each of the aforesaid parties of the first part, 575 576 FARM MANAGEMENT AND IT IS FURTHER AGREED, that if any rent shall be due and unpaid, or if default shall be made in any of the covenants herein contained, it shall be lawful for the said parties of the first part to re-enter the premises, and remove all persons therefrom. And the said party of the sécond part does hereby covenant, promise and agree to pay the said parties of the first part the said rent, in the manner hereinbefore specified, and not to let or underlet the whole or any part of the said premises nor assign this lease, voluntarily or involuntarily, without the written consent of the said parties of the first part. And that, at the expiration of said term, the said party of the second part will quit and surrender the said premises in as good state and condition as reasonable use and wear thereof will permit (damage by the elements excepted). IN WITNESS WHEREOF, the said parties to these presents have hereunto set their hands and seals, the day and year first above written. Signed, Sealed and Delivered in the Presence of (Seal) Looliace) .loswe (Seal), aii i ‘ Example of Crop Share Lease THIS INDENTURE, Made this ............ tday cotsOctoher, anche eeeaear , between the IEA EAR Aros fe paierstelauw oehevn ale Gus » the party ‘of the first/part, ands... .... . aces cee HUE SDAnEY: of the second part: WITNESSETH: That the said party of the first part does hereby lease, demise and to farm let unto the said party of the second part the following described farm or parcel of land situated upon the ranch of theypartysol theshirst «part, Jnl). st areleicteiiele cele rsiers township, County of ........ o6, dda btw earete ; Stateiol, vce cutters s cele © bisiet eats , to wit: (description of land) TO HAVE AND TO HOLD the same for the term of one year, commencing on the Ist day of November, cicjciessiele wei ecocciie eave , and ending on the 31st day of October, .............+e-0:- AND THE SAID party of the second part promises, covenants and agrees that he will not underlet any portion of said premises, nor assign this lease, without the written permission of the said party of the first part, its agent or attorney. That he will personally occupy and till said premises. That he will, during said term, keep all buildings, fences, corrals and other improvements now on said premises, or which may be put thereon during the term hereof by said party of the first part, in good repair, damage by fire excepted. That he will not commit or suffer waste to be committed thereon, and that the said party of the second part further covenants that he will till and cultivate said premises in a good, farmerlike manner. That he will, in due and proper season, sow said premises to wheat, oats, or barley, or proportions of each according to seasonal conditions, and will harvest the same at his own cost, charge and expense, as soon as the same is suitable for harvesting. That he will, immediately upon harvesting the same, thresh, clean and sack in good, new merchantable sacks, all the grain of every description raised on said premises, and, as threshed and sacked, divide in the field and pile the same separately in the proportion of 3 and 1, and that the latter part thereof for the party of the first part shall be piled as and for the yearly rental, and the said property of the party of the second part shall become the property of the party of the first part; but the party of the second part shall, upon request, haul the same to Santa Margarita Warehouse free of costs to the party of the first part. And all hay cut there on shall in lixe manner be delivered at the machine, as baled, and a like portion thereof set apart to the party of the first part, as their property, and be hauled, upon request, by the party of the second part, to Santa Margarita Warehouse without charge. ANDIT IS MUTUALLY COVENANTED and agreed that until such delivery be made in the fields, as aforesaid, the party of the first part shall have a lien and charge upon the entire crop of hay and grain sown, growing or harvested, to the amount of $2,000 Gold Coin, estimated and fixed, and for the purpose of securing said party of the first part for the use and rental of said premises yearly and every year, as the value thereof, the party of the first part reserves the right to itself, agent, and attorney, to enter upon the premises at any time to make examination of the premises and crops. And, if they shall at any time deem themselves insecure and unsafe in the matter of the rental, they may take immediate possession of the leased premises to secure or harvest the crop, and may dispose of the same by sale or otherwise, accounting to the party of the second part for any excess actually realized by them over and above the rental of said premises, and all expenses incurred or paid to secure, harvest or make sale of crop. FARM LEASE FORMS 577 IT IS FURTHER AGREED that the grain shall be harvested by a party to be agreed upon by the parties thereto, or that the sacksewer shall be a person named by the lessor and paid by the lessee, in order that no difficulty may arise as to the correctness of the count of sacks, or of crop. IT IS FURTHER AGREED that the party of the second part shall use reasonable care and dili- gence in ridding the property of ground squirrels, the material for the purpose to be furnished by the party of the first part. WITNESS the hands and seals of the said parties the day and year first above written. Sinen, Gesied. nati ol Bay eh egy po eel bla of oie 2 a Sale e A ee Ree ESTE (Seal) Delivered in the Re Pee Cah (tore! cot} 18 bk seeieg)) presence of RSet Cage dep ey el ye Ny oe aia) Notary Public Example of Partnership Lease.—In addition to the more common types of crop and stock leases are those ranging through wide extremes of terms and conditions. Some are drawn in a more or less indefinite way and worded in uncertain terms. In case of legal contests such leases are subject to many interpretations Leases of this nature are, however, usually drawn to permit use of land and equipment under very liberal terms, as between friend and friend, or relative and relative, executed in good faith, and never dragged into the legal arena. The example of such a lease, copied below, was drawn between friend and friend to perfect an arrangement whereby the owner would be relieved of further responsi- bility in directing and financing this particular farm. Example of Partnership Lease THIS AGREEMENT, made and entered into this ............ Gasol seks nas cies “lO ae DEEWEENY J.5 005 wees ss of they Cityaol@ree ie here and=(C oumtyaroiiemitre rete: evreysrasexcreet. 7 ISERCGNOLE ere cic eee cvsusteno a hereinafter called the lessor, and .................. of the County of IS PPA TS ose 2g Jose ens State of .................., hereinafter called the lessee. WITNESSETH: The lessor hereby leases to the lessee, and the lessee does hereby hire and take SOMMER lGssor, CHE: sciiecs cle cle ers oie elev Ranch comprising Section ............ , and portions of DECLIONS Mee erotica cise cas +) Mownship.eesrecs fee ones SWAN ey BARE Ry ee Lai ati) sees County PRN erste, clcnonice ace SI StALELOL pe ere cre eercieie eck ney LOD LA CLG. ye etn vaht verte ee speueLes zm Ore orless; together with all buildings, pumping plants, farm equipment, tools, work-stock, dairy herd, hogs, hay, harvested grain, and any and all other personal property situate upon said Ranch, a particular inventory of which said property is hereto annexed and made a part hereof, for a term of ............ years from AMGMALECT OCHO asics) ose e's ols day-Of, 2s. Cee ee ~ 19) eee Vand ending withebhhelcte. «/..sicklersias day of CER ota ay Ais iens aifei a tere , 19...., upon the terms and conditions hereinafter stated. The lessee agrees, during the term aforesaid, to cultivate and farm said land and to conduct the farm- ing and hog and cattle raising and dairying operations upon said land, or ranch, in such manner as will, in his best judgment and discretion, insure the best possible results therefrom; and the lessor agrees that so long as the lessee diligently devotes his best knowledge, zeal, time and attention thereto, he will in no wise interfere with said operations. The lessee further agrees not to assign this lease, or any interest therein, nor to sublet said land or any part thereof to any person or persons to occupy or improve the same or to conduct any of the ranch or dairying operations thereon, without first obtaining the written consent of the lessor to do so. The lessee further agrees not to commit any waste, strip, or damage upon said land, nor permit or suffer any to be done; that he will keep all equipment, hereunder demised, and all fences and buildings upon said land in good repair, reasonable use and wear thereof and damage by fire, act of God and the elements excepted; and that he will keep all equipment, implements, tools, stock, crops growing or harvested, insured against loss by fire. The lessee further agrees to maintain the levees surrounding said land in good condition and repair and that he will keep the land hereunder demised, and the levees surrounding the same, free from mus- tard and weeds and that he will destroy and poison any squirrels and other vermin, if any, infesting the same. Any and all expense incurred by the lessee in the performance of any of the matters or things afore- said, and incurred by virtue of any agreement, covenant or understanding on his part heretofore con- 37 578 FARM MANAGEMENT ” tained, shall be considered ‘‘Operating Expense” of said Ranch, and the lessee personally agrees to annually advance for such ‘operating expenses”’ all sums required therefor, for any of which sums so advanced he shall be repaid and reimbursed all as hereinafter provided. The lessor agrees, during the term of this lease, to personally pay and discharge all taxes and assess- ments, reclamation or otherwise, levied upon said land, or lien thereon, and to personally discharge all premiums for insurance placed upon any of the improvements or buildings upon the demised land; and further agrees in the making of further improvements to said land, to advance, upon the request of the lessee for that purpose, such amounts as may be necessary for that purpose, not in excess of Two Thousand (2,000) Dollars. Full discretion in the conduct, operation, and management of said ranch, and sale of its products, is hereby granted to the lessee; any and all proceeds, howsoever arising from any farming, hog or cattle raising, or dairying operations, shall be received by and deposited by the lessee with the .............. (0) SAS ee ee Fe es et Coin a oo ~ ain the: Mame Of o kesickyecersoners eeeroe oie , Trustee, which moneys so deposited the lessee is hereby authorized to use for the purpose of ee himself to the extent of any and all moneys theretofore advanced by him for “operating expenses,” and thereafter for “operating expenses” to the extent of Fifteen Thousand (15,000) Dollars, thereof, and no more; any and all balances of which said trust fund, upon and at the close of each year of the term hereof, shall be divided between the parties hereto, as hereinafter provided. At the close of each year of the term hereunder created, viz; on the .................. day of Bas Shake ousted ete aleve of each year, a financial statement shall be prepared showing the gross receipts from any and all operations of whatsoever kind or character conducted upon said ranch during said year and all amounts howsoever advanced, or expended, by the lessee for ‘‘operating expenses;” and the balance thereafter remaining shall be divided between the parties hereto in the following pro- portions; 25 % thereof unto the lessee and 75 % thereof unto the lessor, which said amounts the parties hereto respectively agree shall be in full to the lessee for any and all advances by him to be hereunder made and services rendered, and to the lessor for the rental of the real and personal property hereunder demised. Should, however, said statement show a deficit, that is to say, should the amount advanced by the lessee for operating expenses be in excess of the gross proceeds, any and all such deficit shall be borne by the lessee as a loss for the year then ending, without right or claim against the proceeds or profits flowing from the operations of any succeeding year. The lessor further agrees that he will grant his consent to the sale by the lessee of any portion of the personal property hereunder demised if such sale be deemed desirable by the lessee either by reason of obsolescence or undesirability or unfitness of said personal property for any of the purposes for which the real and personal property hereunder demised being conducted and operated. The proceeds from any such sale may be applied by the lessee in the purchase of personal property either by way of replace- ment or substitution of that sold, or by way of addition thereto, in which events the property so acquired shall be considered as capital investment; and any and all balances remaining in the hands of the lessee, and not utilized or applied as aforesaid, shall be paid over by the lessee to the lessor. At the expiration of the term hereunder created, unless extended by mutual consen+, and then at the close of any such extended term, the lessee agrees to deliver and surrender possession of the real and personal property hereunder demised in the same condition as by him received, reasonable use and wear thereof, and damage by fire, the act of God or the elements alone excepted; and that he will return to the lessor the equivalent of harvested and outstanding crops, the equivalent of weight and quality of hogs and a dairy herd of like quality, all as delivered to him at the commencement of the term hereof, and as shown by the inventory to be taken at the commencement of said term and hereunto, or to be here- unto attached. The lessee, however, shall not be responsible for the loss of any work horses due from disease or natural causes. The lessee agrees to keep full and complete books of account of any and all matters or things in any wise relating to the operation and conduct of said ranch, showing any and all proceeds derived from said operations and any and all expenses of whatsoever kind and character incurred in and about the same, which said books of account shall be open to the inspection and examination of the lessor or his duly accredited agent at any and all reasonable times. The lessee further agrees at least once a month to furnish unto the lessor, at his office in the City of .................. ,County Of .. ci... sen eee ; a written financial statement showing detailedly any and all operations of whatsoever kind or character, in any wise relating to the operation, conduct and management of said Ranch. Anything in this indenture of lease to the contrary hereinbefore contained notwithstanding, the lessor shall have the right to abbreviate the term of and to terminate this lease prior to the expiration thereof in the event of a bona fide sale of exchange of said Ranch upon the conditions following: Upon the reimbursement by the lessor the lessee of any and all amounts theretofore advanced by the lessee for operating expenses and by the further payment by the lessor to the lessee, during the first six months of the first year of the term of this lease, of asum equal to.................. per month for each and every month elapsed; and during the second year of the original term of this lease, and during any year of any extended term thereof, of a sum equal to such portion of the profit earned by the lessee during the preceding year as the period elapsed bears to one year, but in no event at a rate less than per month for each and every month elapsed. FARM LEASE FORMS 579 The lessee further agrees that the lessor, by his representative or agent, may enter in and upon the demised premises, any and all portions therof, and buildings thereon, dt all times during the term of this lease, and have free and unhindered access thereto for the purpose of ascertaining the condition of the lands and personality hereunder demised, and to satisfy himself of the due performance by the lessee all the covenants promises and undertakings on his part herein contained. WITNESS the hands and seals of the parties hereto this day and year first above written. Lessor Lessee Example of Stock-share Lease.—The following is a sample stock- share lease form for use on farms on which live stock is owned in common, as adopted by the landlord-tenant conference under the auspices of the Winnebago County Farm Improvement Association, held at Rockford, Ill., January 31, 1916. It does not contain a clause stating how the lease may be renewed, but otherwise is sufficiently detailed. Sample Stock-Share Lease THIS INDENTURE, made and entered into this ............ Gaye Olen oR acters Oe aa sa: ANOMDOUWOCI er rus cic, ¢ ss Sroncierecye Varty.0 the first, pact, lessOL, ANG Gian: a2 see o> acres party of the second part, lessee, witnesseth: DESCRIPTION OF THE LAND.—That the first party, in consideration of the agreements and stipulations hereinafter mentioned, to be kept and performed by party of the second part, has leased and does by these presents rent and lease unto the second party the following described real estate, REECE BITSY LO roy ceeke a) covered oiout co, 66 GISETIGE COUNTY, Olramic: tont-sreumera sic ckvers BANnCNeSLALG Obry eames to wis (Give.exact location of the farm) .. ~~. <<... 0 <6.012 snenccscecwes ce LENGTH OF TENURE.—To have and to hold the said premises unto said second party from the AITStidaye Olen ise. ses lO amenities COnb ne tingt Ca yaOlon vs. 5/5 cueis suis) sia teres LO erp abel Ves and from year to year thereafter, and unless and until either party hereto shall, on or before September first of the calendar year, give notice in writing to the other party of the purpose, desire and intention to terminate said lease on the first of March following, or unless this contract shall be earlier terminated under and pursuant to the provision therefor herein contained. PLAN OF FARMING BUSINESS.—This leasing arrangement is known as a stock-share plan. The parties to this contract will cooperate fully according to the terms of this lease, in order that each may receive the largest returns consistent with a practical system of cropping and soil management, which shall maintain and even increase the fertility of the land, with the purpose that this farm shall not decrease in productiveness and value. The type of farming agreed upon is live stock, dairying, potatoes, and ................. produc- tion. The plan is to feed most of the crops grown on the farm, depending upon the sale of live stock, dairy products, potatoes, and) ©. 0... a. .j.2 ee eee as the principal source of income. No hay, straw, corn stover, roughage or manure may be sold from the farm unless by written consent of party of the first part. AGLI ETOMCLOP I TOLATION) faces ciccsa crs choke os tchavh sets focts nears ae odes Sees ae There shall be sown by the lessee each year not less than ............ acres to clover or alfalfa with not less than eight pounds of clover or alfalfa seed to the acre. There shall be on the farm at all times TIODMIGSSHUMAN ea cnce eons oe ese ores acres of good hay seeding. Lessee shall not sow more than ............ acres of wheat or fall-sown grains during the fall previous to the termination of this lease or of this lease extended. Live stock owned by outside parties shall not be pastured, stabled, or boarded except by written consent of lessor. WHAT LESSOR FURNISHES.—The first party shall furnish the above farm, including the improvements thereon, and pay all taxes and insurance on said property. He shall furnish materials needed for improvements and repairs to real estate as needed, and shall furnish materials for other per- manent fences and other permanent improvements as mutually agreed upon. He shall also furnish not less than one ton of fertilizer each year. Lessor also agrees to furnish .................. cows with the farm. WHAT LESSEE FURNISHES.—The second party shall furnish all work horses (not to exceed Sooo so SGaae ) to work the farm, shall furnish harnesses, implements, farm machinery, repairs on ma- chinery and shoeing on horses, and labor necessary to do all work required to conduct properly this farm- ing business as described in this agreement. He shall make all repairs and improvements where skilled labor is not required, except as herein specified. He shall haul from .................. all feeds, fertilizers, building materials, tile, and all materials for repairing fences and buildings which may be 580 FARM MANAGEMENT needed in the operation of the said farm. Heshall haulfrom............ and spread on the land lime- stone (ground or burned), phosphates, and other fertilizers purchased by lessor for use on said farm, and he shall apply same in such places and in such manner as lessor may direct. He shall haul or drive to market all produce from the farm free to lessor. Lessee agrees to operate said farm in a workmanlike manner, and to do the necessary work in good season, and to care properly for the crops and live stock, preventing all unnecessary waste or loss or damage to lessor’s property. He agrees to return all stock and personal property to lessor in as good condition as when received by him, ordinary aging and use and damage by fire, floods, wind or lightning excepted. He further agrees that he will not burn corn- stalks, straw or other vegetable matter grown upon said farm, but will spread all this material upon the land as manure when not fit as feed for live stock. WHAT LESSOR AND LESSEE SHALL FURNISH JOINTLY.—Lessor and lessee shall furnish jointly all seed grain, grass seed, clover and alfalfa seed sown on said farm during the period of this lease; also all live stock other than work horses and ............ cows hereinbefore mentioned; and feed, including hired pasture if such becomes necessary for the same, including lessee’s horses. All live stock, including lessee’s horses, are to be fed from undivided feed; it is understood, therefore, that lessee’s horses while so fed shall be used only in the work of the farm. They shall furnish binder twine and all fuel for tank heater, threshing, corn shredding, silage cutting, clover hulling, and pay machine bills for thesame. They shall pay jointly all veterinary fees and stallion service fees. Each party shall pay one- half of all taxes and insurance on all personal property owned in common; shall share equally in all pro- ceeds from the sale of live stock, poultry, grain, and other produce raised on said farm. Butter used by either party shall not be obtained from the said farm dairy. Each party shall gather and keep his own share of the fruit. Buying and selling of materials, live stock and other farm produce shall be left largely with the lessee, but all sales and purchases of more than five dollars ($5.00) shall be made with knowledge and consent of the lessor. All feeds on the said farm at the beginning of this lease shall be appraised by a committee of three, and one-half of the value of the same shall be paid to lessor by lessee, the committee to be madeup of disinterested parties and appointed as follows: One man each by lessor and lessee and these to select a third one. All business in the way of payments and receipts shall be by checks and deposits: through the amksot cpa scieya site siaiertetelels teeter tere LESSEE’S SPECIAL PRIVILEGES.—Lessee may have potatoes, garden truck and such fruit as the farm affords, milk, poultry and eggs for family use only. Lessee shall not keep boarders other than those that are being employed for actual farm operations or employed in the making of improvements oa the farm. Lessee is to have necessary fuel from fallen timber for house use, and if this be not sufficient lessor agrees that lessee may cut and use trees not fit for lumber that have been marked by lessor for cutting. - LESSOR’S SPECIAL PRIVILEGES—No timber shall be sold by party of the second part, nor shall the receipts from the sale of timber be shared by party of the second part. Lessor may sell or contract to sell timber from the farm without consent of lessee, and the receipts from the same are not to be governed by this contract. Right-of-way to timber shall be given by lessee to lessor, his assigns or representatives, for the removal of timber. LIVE STOCK—Both lessor and lessee shall own in common, each an undivided one-half, all live stock, excepting as hereinbefore provided for, owned and produced upon said farm; and such of said stock as parties shall agree upon shall be sold at such time as may be satisfactory to both. All stock brought onto the farm that is to be owned jointly shall be appraised by a committee of three to be selected as follows: One man to be selected by each party and these to select a third one. Settlement for such live stock between lessor and lessee shall be made on the basis of such appraisal. Work horses owned by lessee shall be three years or more of age. Colts raised on the farm or brought onto the farm shall be owned in common, each an undivided one-half, until they are three years of age, at which time they shall be sold unless sold previous to that age. Lessee agrees that any or all of the...... cows furnished by lessor may be replaced at the discretion of lessor with young ones produced on said farm. The young cow is owned jointly until the cow she replaces is sold. The money received for the returned cow is to be divided equally between the parties. If none of the young cows reared on said farm suit lessor he may sell at any time any or all of the............ cows furnished or owned by him and receive all the receipts derived therefrom, in which case he must replace the aforesaid cows within sixty days. It is also agreed to keep a registered bull of the............. breed at the head of the herd, to be purchased and owned jointly, said bull to be mutually satisfactory to both parties; to maintain not less thang-en er cise ries cows on said farm and that the heifer calves from the best cows are to be raised each year so as to maintain or increase the size of the herd and improve its quality. HOW MONEY IS TO BE DIVIDED OR INVESTED WHEN CROPS OR LIVE STOCK ARE SOLD—Whenever any cattle, hogs, or any other products of said farm shall be sold, the proceeds shall be equally divided between the parties, or if agreed upon it may again be invested in other stock, grain or material for the common use and benefit of the parties. Settlement for all receipts and expenses that have been received and paid during any calendar month shall be settled for between the parties at the end of that month. Drafts or checks for the share of the lessor, together with signed statements by purchasers of all products sold, where a sale is in excess of two dollars, shall be rendered to the lessor. Receipts, also bills, for all purchases paid for by lessee during the calendar month shall accompany the statement, of the month’s settlement. FARM LEASE FORMS 581 NOXIOUS WEEDS TO BE DESTROYED, AND WORKMANSHIP OF LESSEE—Lessee further covenants and agrees that he will farm said land in good, farmerlike and workmanlike manner; that he will not commit any waste or suffer injury to be done to the premises; that he will allow no nox- ious weeds to go to seed on said premises, and that he will keep the weeds and grass cut along the road- sides adjoining the farm. . MANURE—Lessee also agrees that he will draw out and scatter on said premises daily, or as frequently as weather and ordinary farm conditions will permit, all manure; that he will scatter it where most needed; and that the yards shall be cleaned up on or before December first of each year of all manure, and that in default of so drawing out and scattering of manure, he shall pay to lessor as penalty the sum of fifty dollars ($50). CARE OF THE PREMISES.—Lessee agrees that he will keep the buildings, fences, and other improvements on said premises in as good repair and condition as the same are in when he goes into possession or as good as they may be put in during said lease, loss by fire, inevitable accident, and ordinary wear excepted; that he will not assign this lease or sub-let any part of said premises without the written consent of lessor; that he will not bring mortgaged property upon said premises without consent of said lessor; that he will not undertake any operation that will injure said land. SURRENDER OF POSSESSION.—That in case lessee shall, from any cause, neglect, refuse or be unable to properly prepare said-land, sow, plant, harvest, or care for any and all crops to be raised on said land, said lessor, his agents, heirs, or assigns, may at option, upon twenty-four (24) hours’ notice to lessee, enter upon said premises and take possession thereof, and of the crops growing or being grown hereon, and properly care for the same, and sell the same, and the proceeds remaining after the payment of the rents, cost and expense and damages, shall go to the lessee; that he will surrender the stubble land, for the purpose of plowing, in the fall preceding the termination of this lease, as soon as the crop has been removed from the same; that he will surrender possession of said premises at the end of the term, or sooner termination thereof; and if immediate possession be not given that he will pay lessor or assigns the sum of ten dollars ($10.00) for each and every day possession is thus withheld as damages for nonsurrender. LIEN ON PROPERTY OF LESSEE.—That a failure to keep and perform any of the agreements hereinbefore mentioned shall, at the option of said lessor or assigns, operate as a forfeiture of this lease, and terminate the term and said lessor may take possession of the premises at once, without process of law; or he may bring an action at law for possession, said lessee being, from the date of such forfeiture, a tenant holding over after the expiration of his term, and his continued occupancy of said premises thereafter shall be alone a tenancy at the will of the lessor and not otherwise; that in consideration of this lease, and the agreements herein contained on the part of the lessor, said lessee covenants and agrees to keep and perform the agreements hereinbefore set forth, hereby covenanting that moneys due from him to said lessor for plowing, or damages or otherwise, shall be and hereby are declared and made a per- petual lien on any and all crops, stock and other personal property of the lessee at any time kept, had, or used on said premises, whether the same are exempt from execution or not, such lien to attach from the commencement of this lease. LESSOR’S RIGHT OF ENTRY.—Said lessor reserves the right of himself, his employes or assigns to enter upon said premises at any time, for the purpose of viewing the same or making repairs or improvements thereon, the same not to interfere with the occupancy of the lessee, and reserves the right of himself or agent to enter upon said premises for the purpose of plowing in the fall preceding the termi- nation of this lease. LESSEE’S REWARD FOR FARM IMPROVEMENTS.—It is understood and agreed by both parties that the lessee’s reward for farm improvements which he is required to make according to the terms of this contract shall come in the increased yields and greater returns which should result, and which will be shared by the lessee if he continues to lease said farm. But in case this lease is terminated within five years after the improvement is made the lessee shall receive compensation for improvements, such as hauling and spreading rock phosphate and ground limestone, seeding clover and alfalfa, laying drain- age tile, building fence and stump pulling, when made on written authority by lessor, as follows: If the lease is terminated before any crop is received following an application of rock phosphate or ground limestone lessee shall receive one dollar for each ton hauled and spread; if terminated after one crop has been received off the land, eighty cents; if a second crop has been taken off, sixty cents; if a third crop has been taken off; forty cents; if a fourth crop has been taken off, twenty cents; and if a fifth crop has been taken off no compensation at all; for seeding clover or alfalfa, one dollar per acre if no crop has been taken off; eighty cents if a second crop has been taken off; sixty cents if a third crop has been taken off; for building fences—fifteen cents per rod if the lease terminates within one year from the time the improvement has been made; twelve cents per rod if two years has elapsed; nine cents if three years has elapsed; six cents if four years has elapsed; and three cents if five years has elapsed. Lessee shall be compensated for other new, permanent improvements, that may be performed upon written authority | of lessor, if correct account of the labor by days has been kept and a statement has been rendered to the lessor at the time of making the improvements as follows: If the lease is terminated within one year _ from the time that the improvement was made, the lessee shall be paid full valve of the statement rendered; if within two years, four-fifths of the statement rendered; if within three years, two-fifths; and if within five years, one-fifth. 582 FARM MANAGEMENT HOW DIVISION SHALL BE MADE AT END OF TERM.—At the end of the term of this lease an accounting shall be had between the respective parties hereto, and each kind of produce, stock, etc., upon said farm belonging jointly to lessor and lessee, shall be equally divided by lessee into two equal shares, as near as may be, the lessor to take his choice, and such choice to be final. And if proper settlement cannot be made in that way, all the parties hereto agree to have a public sale upon the premises for the purpose of effecting such settlement. Since silage is an article that is not salable to outside parties, lessor agrees that he will pay to lessee at the termination of this lease, for lessee’s share of the silage at the rate of three dollars per ton. CONCERNING VERBAL AGREEMENTS.—Verbal statements and agreements are not valid if contrary to this contract, and are never valid unless reduced to written form and signed by the party or parties making them. LIABILITY OF EACH PARTY.—Neither party shall have the right to bind the other party by any contract outside the scope of this agreement, except with the consent of the other, unless herein- before provided for. Nor shall either party hereto have any authority, right or power to create any debt or obligation in the name or resting upon the other; and under no condition or circumstance shall the relation created by this instrument constitute or be interpreted as constituting a partnership, or other than that of lessor and lessee. Signature blanks and notary’s blank follow here. What the Lease Should Contain.—In drawing up a lease it should be borne in mind that a lease is a contract, when duly signed and delivered, providing for the possession and income of designated lands for a stated period in consideration of value given. Forms of leases vary, as already indicated, between wide extremes. - Tichenor, in his book on “‘ Farm Contracts between Landlord and Tenant” (published by the author, W. C. Tichenor, Lebanon, Ohio, 1916, revised 1919), presents 29 extremely different forms collected from ten north central states. A lease should: (a) Be written. (b) Conform to state and federal statutes. This covers witnessing, recording, revenue stamps, ete. (c) Be as brief as consistent with presentation of all essential facts. (d) Be worded as simply and clearly as possible. Form of the Lease.'*7 Lease Should Be Written.—A written lease is more satisfactory than a verbal one, since, if one of the parties should die, a written contract protects the estate; a written lease is likely to be more carefully considered by both parties, and its terms defined with greater precision; it serves as a memorandum to both parties, so that the actual terms of the contract may not easily be forgotten. In practically all of the States the statutes provide that a lease for a period longer than that specified by statute (commonly 3 years) shall be considered as creating only an estate at will, unless the contract is in writing and unless it com- plies with the requirements specified with regard to signatures, witnesses, and other formalities. Use of Printed Forms.—Standard printed forms for farm lease con- tracts may often be obtained from printing establishments, stationers, lawyers’ offices, and banks.. Such forms usually contain insufficient space for the numerous special conditions of a complicated farm lease. How- ever, a standard lease form may be of assistance in providing legal ter- FARM LEASE FORMS 583 minology and such legal specifications as may be peculiar to the laws of a given State. It is desirable that the landlord and tenant agree on the terms of the contract and then prepare a lease embodying these agree- ments. After the terms of the lease are agreed upon, an attorney may be consulted, if desired, to aid in giving the correct legal form. Legal Requirements.—The legal essentials to the validity of a lease contract are definite agreements as to (a) the extent and bounds of the property leased; (b) the term of the lease; (c) rate of rent, together with specifications of time and method of payment. It is not usually necessary that a lease contract be recorded in order to be valid, but recording may have the advantage of serving notice to third parties of the existence of the contract. However, in probably a majority of the States the physical possession of the property by the tenant is held to constitute notice to third parties of his rights in the property. Points to be Considered in the Farm Lease!’ The following is a list of items that should be considered in the making of the farm lease. While, all possible points are not covered, the list does contain the more common and the more important considerations. Since cash renting is much simpler than renting on shares, there are many points in the list which do not apply to cash leases. General Details.— 1. Date lease is made. 2. Names and formal designations of landlord and tenant. In framing any legal contract it is important to designate accurately the respec- tive parties. It is customary to use the terms “party of the first part”’ and “party of the second part”’ to designate the respective parties. If one of the parties comprises more than one person, the expression should be plural—as, for instance, ‘parties of the second part.’’ In order to shorten and simplify the contract if may be well to define the meaning of these expressions at the beginning of the lease. Such a defini- tion may read as follows: This agreement, made this first day of March, 1920, between John Smith, party of the first part, hereafter called ‘‘the landlord,” and Richard Brown, party of the second part, hereafter called “the tenant,’’ witnesseth, ete. 3. Number of years lease is to run and dates of beginning and ending. The date of beginning the lease year differs in various sections of the country, but is usually made to coincide with the time of year when the more important crops have been harvested and sold and before preparations for crops of the following harvest begin. In the Corn Belt, March 1 is the customary date; in the South, January 1; in regions where winter wheat is the principal crop, August 1. 4. Statement of manner by which the lease is to be terminated or renewed. 5. Brief description of the real estate leased, including name of farm, boundaries, and location with respect to State, county, township, and section. 584 FARM MANAGEMENT 6. Description of other property included with the real estate in the lease. 7. Types of farming to be followed. Reservations.— 8. Right of entry by the landlord for purpose of inspecting buildings and other improvements, crops, and live stock, for making repairs and improvements, for work in connection with crops of the following harvest and for other purposes. The landlord should reserve a right of entry, even when he does not participate in supervision of farm operations. Such reservation may be expressed as follows: The landlord reserves the privilege of going upon said farm at any time and at all times to look after his interests, to do work and to have work done, either personally or by agent, employee or employees, without being liable in damages. 9. Reservation by the landlord of parts of buildings, granary space, corn cribs, mow space, and any other portion of the real estate the use of which it is agreed he shall reserve. 10. Reservations and restrictions with respect to the use ‘of pasture, fruit, woods, timber, sand pits, gravel beds, fish, and game. 11. Reservation of the right to decide or direct farming operations. 12. Reservation of the right to buy or sell live stock, crops, produce, or supplies for farm use. 13. Limitations on the kind, amount, or value of property which may be bought or sold without informing the landlord and getting his consent. 14. Designation of a bank in which undivided funds are to be kept or deposited, with agreement as to the disposition or use of these funds. 15. On share rented farms, a statement denying, acknowledging, or limiting partnership relation. The relationship of landlord and tenant is not ordinarily that of a partnership. The latter involves joint liability to an unlimited extent for all debts created by either party in the name of the firm, equal voice in the management of the business, and other conditions not characteristic of the relation of landlord and tenant. Because the terms of many lease contracts, especially the so-called stock share leases, are of such a character as to suggest the actual relationship to be a partnership, it is customary to include a clause in the lease disavowing the partnership. A clause containing such a disavowal may read as follows: ‘Said parties to this lease shall be in no sense partners. Neither shall bind the other to any obligations nor incur debts for the payment of which the other party might be liable without the written consent of that party.” 16. Reservation of the right to sell the farm, with statement of adjust- ments to be made in case of sale. If a lease is but for one year, it is probably unnecessary that it contain a sale clause, but in case of a lease for several years such a clause may be inserted. The following will illustrate this type of clause : It is hereby agreed that, in case of sale of said premises during the occupancy of said second party, and in case the purchaser should desire possession, said second party FARM LEASE FORMS 585 hereby agrees to give up to said purchaser said premises at once on payment to the said second party of a fair and reasonable compensation for such surrender, and if he and the purchaser can not agree as to the amount of such compensation it shall be left to three disinterested appraisers, of whom said second party shall choose one, the purchaser one, and the two so chosen shall choose a third one. Their decision shall be final as to the amount to be paid by the purchaser to said second party. Assurances and Guaranties by the Tenant.— 17. To operate the farm in a good and farmerlike manner. 18. Not to sublet the farm. The assignment of a lease contract by one tenant to another is a matter of con- siderable concern to the landlord, for on the personal horiesty and efficiency of the tenant may depend the amount of rent (in case of share contracts), the security of the rent payment, and the care of the property intrusted to the tenant. Although the assignment of a lease by a landlord is not usually a matter of great concern to a tenant, it is as well to include in the contract a clause forbidding such an assignment without the consent of both parties, as follows: Except in case of sale, as provided above, this lease shall not be assigned or trans- ferred to anyone unless on written consent of both parties, and no one but the party of the second part, his family, and hired help shall occupy the premises or any part thereof during the term of this contract, nor shall the premises or any part thereof be sublet without the written consent of the first party. 19. To occupy the farm continuously throughout the lease period. 20. Not to attempt to operate outside land in addition; not to thrash for outsiders as a business; not to give preference to any other work over the operation of the farm. 21. Not to rent out work stock, implements, or other property owned by the landlord. 22. To work for the landlord if requested, at specified rates, when not engaged in work on the farm. 23. To commit no waste or damage, and suffer none to be committed; to protect and care for the buildings, fences, trees, and other property. Whether the land is rented for cash or for share rent the landlord should be interested in insuring the care and preservation of his land and improvements. Noth- ing will serve to accomplish this result so much as careful supervision by the landlord or his representative. However, the landlord’s position may be strengthened if provision is made in the contract requiring the tenant to take proper care of the property intrusted to him. Such provisions may be in general terms or detailed. If the latter, there may be great differences in the actual provisions according to the special circumstances and terms of the agreement. The following is a general clause which provides against unnecessary waste or damage: The party of the second part, the tenant, agrees that he will not commit or suffer to be committed any waste, damage, or strip of said premises, as, for instance, cutting wires, removing sections of fence, failing to oil pumps and windmills, or tearing down fences for purposes not required in the ordinary course of farming. If the tenant is expected to keep buildings and fences in repair, as is generally the case, a clause such as the following may be written into the lease: The party of the second part agrees to keep the buildings, fences, and other 586 FARM MANAGEMENT improvements on said premises in as good repair and condition as the same are when he takes possession, or as good as they may be put in by the lessor during the term of the lease, ordinary wear, loss by fire, or unavoidable destruction excepted. Among the details that may be specified with respect to care of the premises, are to keep the windmill and other pumping machinery properly oiled and cared for and to repair any damage to such machinery, except when damage is due to action of the elements; to take proper care of trees, ornamental vines, and shrubbery about the buildings, in the yard and garden, and to prevent injury to them; to cut all hedges at least twice each season and to burn the brush if of considerable amount; to keep open all necessary ditches; and to keep buildings and fences in good repair. 24. To make inventories at stated periods and to keep records of farm yields, acreage, purchases, sales, breeding of live stock, and to give the landlord access to these records. 25. To yield peaceable possession at the termination of the lease. Assurance of peaceable possession at termination of the lease may be provided far as follows: The second party covenants and agrees with the first party that at the expiration by this lease, by imitation or otherwise, he will yield up possession of said premises in as good condition as they are at the beginning of this lease, natural wear and damage excepted, and that he expressly waives any and all notice to terminate, except as herein specifically required, and upon demand of the first party will pay ten dollars for each day the premises are occupied after such expiration unless the written consent of the landlord for such continued occupancy shall have been given. 26. Not to bring on the premises mortgaged property that may have the effect of impairing the landlord’s lien. Assurances and Guaranties by the Landlord.— 27. To make concessions with respect to rent and other obligations of the tenant in the event of disaster to the farm operations as the result of fire, flood, drought, pestilence, or other conditions over which the tenant has no control. 28. To provide peaceable possession, or to protect the tenant’s interests, in event of litigation or seizure of the landlord’s title by a mortgage or other claimant. 29. To release to the tenant the residue of crops, live stock, and other products remaining after the rent or rent share is paid and the landlord’s lien satisfied. Agreements with Respect to Credit Furnished by the Landlord.— 30. Terms on which the landlord is to make advances of money or supplies to the tenant for the purpose of operating the farm. 31. Special and occasional credits to make possible the purchase of live stock and feed, or with respect to the feeding of crops to live stock. 32. Terms of loans on farm implements, work stock, productive stock, or other property of which the tenant is to be the nominal owner or part-owner. Respective Contributions by each Party to Operating Capital.— 33. General farming machinery, running gear, small eaves and harness, with provision for replacement and repair. FARM LEASE FORMS 587 34. Special farm machinery not commonly employed, such as manure spreader, lime or fertilizer distributer, spraying outfit, silage cutter and engine, milking machine, gasoline engine, thrashing machine, tractor and tractor equipment, with provision for replacement and_ repair. 35. Horses and other work stock. 36. Productive live stock, including cattle, hogs, sheep, and poultry. Adjustments with Respect to Property Owned in Joint Account.— 37. Method of appraising the value of property of either party taken over for joint account. 38. Method of dividing property jointly owned at termination of lease. 39. Settlement for undivided crops, products, or supplies used by the tenant in his household, for his horses, or for other stock. Respective Contributions by Each Party to Expenses.— 40. Contributions of labor and special services: (a) Amount of labor to be contributed by each party to general farm work. (b) Special arrangements with respect to the employment of members of the tenant’s family. (c) Arrangements with respect to extra hired labor and labor engaged in thrashing, silo filling, baling, shredding, clover hulling, and other operations involving the employment of machines not owned by the tenant. (d) Responsibility of the respective parties with regard to hauling and delivery of crops, milk, and other farm products, hauling supplies for farm use, hauling tile, sand, lumber, fencing, and other materials used in making farm improvements. (e) Furnishing of skilled labor or unskilled labor employed in fencing, tiling, repair or construction of buildings, drilling of wells, or other work of farm improvement. (f) Contribution of labor employed in mowing, grubbing or pulling weeds and brush, cleaning ditches and drainage outlets. (g) Contribution of labor employed in keeping up fences and in incidental patching and repairs to improvements. (h) Arrangements for the board and lodging of outside labor, particularly of labor employed by the landlord on farm improvements. 41. Expenses on account of live stock: (a) Use of feed purchased or produced on the farm. What stock may be fed from undivided feed and what stock may not be so fed. Limitations on the amount of undivided feed which may be used for different classes of stock or on the number of stock which may be fed. (b) Breeding and veterinary fees; cow testing, registration, and exhibition fees; live stock insurance; horseshoeing and other incidental expenses in connection with productive live stock or work stock. (c) Sharing of losses from injury, depreciation, or death of live stock. 42. Other expenses: (a) For seed, including grass, clover, alfalfa, and cover crops, general farm crops and plants or trees used in the raising of truck crops, small fruits, orchards and woodlot plantings. (b) For setting out or caring for fruit, ornamental trees, hedges, and woodlots. 588 FARM MANAGEMENT (c) For barrels, boxes, crates, bags, bagging, baskets, cans, and other containers. (d) Manure, lime, phosphates, and other fertilizers. (e) Spray material for field crops and fruit trees, material for treatment of seed and inoculation of soil for legumes. (f) Machine bills for threshing, ginning, shredding, baling, silo filling, clover hulling, and corn shelling. (g) For binder twine, coal, gasoline, and oil for farm use. (h) For telephone. (t) Storage, freight, buying, and marketing costs. (7) Insurance on farm crops, feed, supplies, and implements. It is usually the custom for the landlord to pay the expense of insuring buildings. Since fire insurance contracts may become invalid through failure of the insured party to protect the property insured against unnecessary hazards, it may be necessary for the landlord to include in the lease contract a clause such as the following: The party of the second party covenants and agrees not to do, suffer, or permit to be done any act in violation of any provisions of any policy of insurance upon any of the crops, buildings, or other property upon said premises or which shall increase the premium thereon. (k) Taxes on property other than real estate, water assessments, and irrigation ditch upkeep. The landlord usually assumes the responsibility for all real estate taxes, both in cash and share leases. Occasionally, however, the tenant agrees to work out the road tax. Taxes on operating equipment, live stock, and other property are usually paid by the owner of such capital, being shared when the property is jointly owned. (l) Real estate insurance and taxes, including school taxes. (m) Expenses for hiring additional pasture and other land outside of the regular farm area. Payment of Rent.— 43. Cash rent for entire farm or portions thereof, with specifications as to amount, time, and place payable. 44. Rent payable in terms of a fixed quantity of a farm product, with specifications as to amount, quality, time and place payable. 45. Share rent of the various farm products, with specifications con- cerning time, place, method of division, and responsibility of tenant for delivery. 46. Specified quantities of milk, butter, eggs, firewood, feed, fruit, and other products for landlord’s household use, and arrangements with respect to delivery of the same. Privileges for Which Special Rent Is or Is Not To Be Paid.— 47. The farmhouse, habitation for laborers, and buildings for live stock, tools, and crops harvested. 48. Garden spot and pasturage for limited number of stock. 49. Use of small areas of land for raising special forage crops. 50. Use of fruit, firewood, milk, eggs, butter, and other products for tenant’s household, or for laborers. 51. Use of ation grain, hay, or other crops for live stock kept by the tenant for his personal advantage. FARM LEASE FORMS 589 Specifications with Respect to the Care, Use, and Improvement of Real Estate and Arrangement for Labor and Materials or Needed for These Purposes.— 52. Fruit, shade trees, forest trees, and down timber. 53. Drains, ditches, bridges, and roads. 54. Time, frequency, and manner of mowing weeds and brush in pasture. 55. Windmill, engine, and pumps. 56. Buildings, fences, and gates. Specifications with Respect to Farming Methods and Procedure.— 57. Specifications as to acreage, location, and rotation of various crops. 58. Enumeration of crops which may not be raised. 59. Special regulations with respect to the method of growing each crop, including the details with respect to preparation of the land, time and manner of planting, kind of seed, method of manuring or fertilization, subsequent care, harvesting, storage, and marketing, or time and manner of division. 60. Limitations or restrictions on the sale or removal of crops, on the pasturage of crops, and on the burning or removal of straw, fodder, manure, etc. 61. Number and kinds of live stock to be kept and the upper and lower limits of the same. 62. Regulations with regard to the number of stock which shall be allowed to run on pasture and times when pastures may or may not be used. 63. Provision for the ringing of hogs and prohibition of the keeping of breachy live stock. Specifications respecting the methods of farming and the procedure to be foilowed may be made clearer if, in making them a part of the lease, they are accompanied by amap of the farm. Such amap may show such details as the use made of the land in past years, previous rotation systems, present use of the land, rotations to be followed in the future, the drainage system, past and present policies with respect to clearing, liming, manuring, and fertilizing. Provision for Supervision.— 64. Provision with respect to kind and extent of supervision for which each party will be responsible. Procedure at Termination of Lease.— 65. Disposition of crops growing, unfed or unsold, or of feed and supplies remaining on hand. 66. Disposition of farming equipment, work animals, and other live stock owned on joint account. 67. Specification of number of acres which must be left plowed, seeded down, planted in wheat or other crops, or in pasture. 590 FARM MANAGEMENT 68. Compensation for improvements made by the tenant, including construction of buildings and fences, digging of wells, drainage work, clearing of land, setting out trees and small fruits, planting of hops, aspara- gus, rhubarb, or other perennial plants. 69. Compensation for unexhausted additions made by the tenant to _ the fertility of the soil. 70. Authority for removal of improvements made by the tenant with- out assistance or compensation by the landlord, such as fences, hog houses, corn cribs, water troughs. 71. Settlement of outstanding indebtedness. Enforcement of Contract.— 72. Provisions for enforcement. It is desirable to include in a lease clauses providing methods for enforcing the contract. Enforcement clauses may deal specifically with (a) the performance of farm work, the making of repairs and other duties assumed by the tenant; (b) gross damage to the property rented through neglect or, wilful injury; (c) the making of repairs, the furnishing of capital, the supplying of live stock and equipment, and other obligations assumed by the landlord; (d) the payment of rent. The first of these considerations is especially important in a share-rent contract. Adjustment of Differences.— 73. Provision for the settlement of disputes and differences of opinion by arbitration or otherwise. The above somewhat strict provisions for enforcing the terms of the contract should be regarded as safeguards to be applied only in last resort. Misunderstandings and litigation between landlord and tenant are likely to be very expensive to both parties. So far as possible, it is desirable to anticipate points of conflict and provide for them when the contract is made, for at that time both parties are anxious to agree. If both parties have the right spirit, any subsequent unforeseen difficulties can be adjusted by mutual agreement. However, there may be occasions when disputes arise which can not be so settled. Provision for adjusting such disputes may read as follows: If the parties hereto are unable to agree upon any matter not denarii determined by this lease, each shall choose a referee, and they two shall choose a third, which three shall make a decision, and their decision shall be binding upon the parties hereto. None of said referees shall be related to either party or have any interest indirectly and directly, personally or otherwise, in the questions decided. Provisions to Insure Enforcement.— 74. Provision for fulfillment of terms of the contract by heirs, exe- cutors, administrators, or assigns, in the event of death or disability of one or both parties. 75. Conditions that will constitute a forfeiture of the lease, and method of determining rights of landlord and of tenant in the event of termination by forfeiture. 76. Provision for penalty to be paid by either party according ne a stated scale in the event of failure to perform certain agreements in the contract. P FARM LEASE FORMS 591 77. Right of the owner to have work which is neglected by the tenant performed at the tenant’s expense. 78. Acknowledgment of the existence of a lien to secure to the land- lord the payment of the rent and the performance of specified agreements. Final Details.— 79. Signatures of the parties and their witnesses. 80. Sealing and recording. Proposed Standard Contract Forms for Leases.—Recent agricultural bulletins, both State and Federal, contain contract forms for leases considered as satisfactory. Benton, in a Minnesota publication!*’ offers forms for each of three different kinds of leases: 1. A half-share crop lease. 2. A half-share crop and live stock lease. 3. A cash lease. Johnson and Green offer!4® model forms for: 1. Cash-rent farm lease. 2. Share-rent farm lease. 3. Partnership-agreement farm lease. Sample leases in force in Wisconsin are published in a Wisconsin Bulletin!®° to show typical leases covering: 1. Cash. 2. Half- and half-dairy. Discussion of other forms follow, as, for instance, the: . Land-and-stock cash. . Landlord’s cattle dairy lease. . One-half-all-stock lease. . One-third-stock lease. . Grain leases. . Mixed grain and stock. oor WN & Suggested Division of Responsibility in Investment and Interest in Income The Partnership Lease.—As a result of his studies, Dr. E. V. Wilcox!*4 believes the fairest contract to be one into which all equipment, including tools, machinery, work stock, productive stock, and other working capital, is owned in equal partnership; all expenses, including hired labor and taxes, are shared equally; and the proceeds are divided half-and-half. All products taken for family use by either landlord or tenant are charged against the respective parties. Such a contract provides a basis for the fair and equal sharing of all crops which may be grown on a farm, however unlike the amounts of labor required for their production; for if all expense for extra and hired labor is shared equally, it is obviously just that the proceeds from crops requiring extra labor should be shared on the same basis as those which 592 FARM MANAGEMENT require little labor. Moreover, the unfairness of requiring the tenant to deliver crops to distant markets is obviated by sharing the expense of the labor thus involved. Again, this plan is readily adaptable to cases in which the tenant and landlord furnish working capital in unequal shares. In such cases it is merely necessary to take out of the undivided farm income the interest on each one’s share of the working capital, and also the operating expenses, after which the remainder is divided half-and-half. Many leases con- structed on this plan are in operation. Example of How a Partnership Lease Works. TaBLE 245.—ANALYSIS OF THE BUSINESS OF A $25,000 Farm LEASED UNDER THE HaAtFr-ANnD-HALF SYSTEM Receipts: Crops: 65 acres corn Tenant Owner Farm SOO buss Old ix... mex eeeneeiee cigars weet ee ee ee $375 $375 800 bu. fed. 315) EKO Yer, O00) Jowis SONGl ce ooucasdcomocscadoss 500 500 15 acres oats SOOM ustsol dee gE R ee aegis i eee pt tee 60 60 300 bu. fed. 20 acres hay 5 tons) Sold’, ss leases . LS ieee ee 25 25 20 tons fed. 135 acres crops 20 acres rotation pasture. 5 acres waste. Stock: 12ccows ucautlesmilk ete ama eeieiseree ne ememie 350 350 Gj3horsesronsmiulles aera rjc eater meter octet wey senoiemeisaene 35 35 Shy bONsYAie ten ges MS RCLGTT TO ROMO TAT OD AIERD Ceca na ests HERE ke 250 250 Pouilrycarrahe ees a tcrn cee oie tetya est tami eens, uate 5 5 Total 57 MA PEP, AAA ERs tad see andcersrenanee Cette $1,600 $1,600 $3,200 Expenses: Hired laborandboardiaess er ermeree tec eee $200 $200 Family: labor: Sitesi oi ke Pear on eee ee haar tanks 25 25 Cash expense of operation and repair................. 300 300 Depreciation of equipment,14 per cent of $500 ........ 35 35 Depreciation of buildings, 6 per cent of $2,000......... 60 60 Interest on working capital, 6 per cent of $2,500....... 75 75 Taxes on real estate and equipment.................. 80 80 Totalii2:.. 5.027 SR Re ee ane eens con ek te dee $775 $775 $1,550 Harm 1. CONE: 55 Shoo ae ae eee ae A Ieee $1,650 Reward for tenant’s management and labor............. 825 Reward for use of real Gstatey 2242). que eel ee eek ee 825 Interest on real estate (per Cent)........cecscsnevesvees 3.3 FARM LEASE FORMS 593 The tenant receives $825, half of the net profit, as a reward of his labor and management, also an allowance for half of the value of the family labor, and board of hired labor furnished, and the interest on his half of the working capital. His working capital is maintained at the same value at which he turned it into the partnership, or at which it is replaced. The landowner receives, in addition to his $825, an allowance of the interest on his half of the working capital, as well as having all taxes paid on his real estate and an allowance for depreciation. Interest on working capital in the above example is charged at 6 per cent. The rate would be about 10 per cent if it included depreciation charges. The Empirical Method.— Under some conditions the empirical method of prorating incomes has its advantages. By this method each item furnished by each party to the lease is given a fair valuation and the gross income then divided in accordance with the relative proportion that each party has invested. In general, the safest and fairest basis of what constitutes the proper disbursement of farm receipts as between lessor and lessee is to repay each partner according to the share put into the business. The owner usu- ally offers land, possibly buildings or other improvements, sometimes live stock, and occasionally feed. The tenant as a rule supplies labor, sometimes working equipment and operating capital. Each is entitled to a reasonable rate of interest to the extent of his capital, to a sum for depreciation (reasonable wear and tear), and to replacement of any items the use of which exhaust capital, as seed, sacks, fertilizer and the like, and to reimbursement for labor. Thus, an estimate of these items indicates the extent of each one’s interest and gives a guide as to the ratio in each should share in the receipts. In figuring out a given scheme care should be exercised that only correct data be used, and that due allowance be made for over-capitaliza- tion of land, labor, and all items necessary to the proper planning of the scheme. In determining the proper division of profits or losses in cases of leased land, a clearer understanding of what each party is rightly entitled to will result if the various items entering into the deal are tabulated at correct figures, based upon careful estimates of forthcoming expense, or just valuation of present investments. The interest of each partner can then be determined therefrom. Rights of Each Party to a Lease under the Empirical Method.— Each party is rightly entitled to— (a) Repayment of all labor—manual and supervisory. (b) Repayment of all moneys paid out for operating expenses,—sacks, twine, seed, fertilizer, marketing, ete. 38 594 FARM MANAGEMENT (c) Interest on all moneys invested in land, improvements, stock, implements, based upon fair valuations and the going rate of interest. (d) Interest on all moneys advanced for operating expense,—feed, material, labor, harvest, and the like. (e) A sum to offset depreciation of the plant,—buildings, implements, stock, and the like. (f) A sum to be set aside as a sinking fund for use in times of unusual needs. It is true that some difficulty may arise in ascribing rates to some of the factors, as, for instance, a determination of what the land is really worth, or the right rate to allow for the tenant’s labor and supervision. Failure to meet squarely such issues at the beginning of a lease is more than liable to mean an unsuccessful ultimate outcome. A better under- standing of the various elements involved will prove of educational value to both tenant and owner, and eventually will assist in readjusting leasing conditions more in accordance with practices to preserve soil fertility and to keep up the farm in good condition, items for which no owner can expect a tenant to pay, and which, if they are to be done, should be clearly provided for in drawing up of the lease. Example of Determining the Rights of Each Party to a Lease by the Empirical Method.—There is available a 40-acre farm having a 10-cow dairy, 10 brood sows, 35 acres of alfalfa, and full equipment to carry on the business. The farm is to be leased under terms as follows: The owner agrees to furnish 40 acres of land worth $9,020, buildings ($1,270), fences ($347), 35 aeres of good alfalfa, 10 cows, 1 bull, 10 brood sows, 1 boar, $530 worth of farm implements, and $328 of miscellaneous equipment necessary to the carrying on of the business. The tenant to supply work stock, labor, all purchased feed, seed, and operating expenses. Owner will pay taxes ($125) and insurance ($15). Proper division of income is sought. Items involved: From owner: Land—35 acres good oe, is aRey Saute a. raunchy Sy Sieroae a er aeTe ee aioe $9 ,020 5 acres farmstead Baildings Fes hece as Fo ok ae eer ois de ln Ae id Se ee 1,270 MGW COSMAS: ER, het COs Sy UN Ee Ee BAL pean AA eh eae aries 347 Cows (LO) <5 a Se ye RUE ei eRe 850 1 8101 | Ute mmr ceon noe ane mae, My eof 2B Sr Ae iets Sea ME UN ORR 100 OWS (LO): tiie. eek ee rae eee ce an Se bea 200 BOAT. Bae ila ac OE ee TE ae aso ESOT RO PE 30 Implements 725525) Bh Rie SE A a ee 530 Miscellaneous equipment ..:+..... =. dios Werdd. bee ee eerie 328 Taxes: o3* Jani«he atte coe baer bo Es aa eee eee 125 Insurance. 2025 ois ra eho Oe OR ha tal oe eee 15 From tenant: Work stocks foci oes oe em gee cate et een NE ae 300 FARM LEASE FORMS LLDCS 2Fs C121 PE ee ea eae te eee em Pin COHIGEROXTICNISCS ered. Assis tes. ct a eke AY SES oy nS Bes w RE Ree CR ease, rc fe eek. co aha ME AR ebay cian aba. SMS Assume basis figures are satisfactory and each is entitled to: 595 720 50 50 (a) Return of money spent outright, (b) 6 per cent interest on investment, (c) depreciation. We should have: 1. For owner. Matlay—taxes and insurance’. 512 ./)5.06.,¥. Rea sak bh ee oe Interest investment = $12,675 at 6 per cent............ “eatin 10 per cent on implements. . SAS) ites BA 25 per cent on $116 special eens Taha eycseome: OF LMT ee 10 per cent on $105 special equipment PAT eee ee Ea NORDETACEH GION COOSA pt ienaon tel ooars SMILE eb d aketeuces Movalainterestsof Owner in Output ok..o. se 4 4a- as eo 2. For tenant. Riembistlorenttert as seu atk eas oe ts nee te ee: aes Contract Workeiny. so eheie BPs LEONE Pete oeweee chek - MMenart(Seulnmensies, testse ae wees eae cre dome cater Mice expenses hi.) heRiset Se OS eae elt Lee lrvercemtal sto pa rekon. Hike cio: is de aed. he tee eet se: Interest on investment—$1,000 (estimated) operating Capitaljat-4 percent: aise seem, seicee ences 428) sells bl 6 per) cent:onthorses— $a00\i eyei..cs SSek leet) eee Depreciation of horses at 12 per cent ................. Total interest of tenant in output.......0.... 0c eee es Combined interest, $3,128.95 Percentage interest of each in income Owner, 38 per cent. Tenant, 62 per cent. .00 .00 .00 .00 .00 .00 .00 .00 .00 .00 $1,188.50 $1,853.00 40.00 18.00 36.00 $1,967.00 596 FARM MANAGEMENT Advocates of the Empirical Method.—Benton believes!#® that: “The proper basis for a fair and equitable share lease is that each party share in the products of the farm in the proportion that he shares in the cost of production. He then shows by tabulated data the shares which landlord and tenant should bear in the cost of producing wheat, oats, barley, hay, and corn. He goes on to say: “The proper division of expenses under a lease including live stock is, however, more difficult to secure. Under a half-share lease where the landlord furnishes all the dairy cows, he contributes less than one-half the cost of maintenance. The relative amounts contributed by landlord and tenant to the cost of raising beef cattle, hogs, and sheep on a half-share basis cannot be easily calculated, but the furnishing of pasture by the landlord is considered but an offset to the labor furnished by the tenant. The landlord frequently feels he is contributing further by furnishing better housing facilities, which tend to increase his share of the cost.” In writing concerning the amount of rent and time, and method of paying, Gray and Turner point out!*’ that: Great care should be used in defining carefully the method of dividing the products of the farm. It should be clearly indicated whether the division is to be made before certain expenses are deducted or after such deduction. This is especially important in the case of those share leases which are approximately economic partnerships. It should also be carefully stated what use of undivided products may be made by each party. Often, for instance, the tenant is allowed for family use milk, eggs, and other products, out of the joint product of the farm. In some instances, also, the landlord receives certain things for family use out of the undivided product. However, if it is desired to make an accurate and careful division, it is necessary to take account of all these minor items, and in this case the tenant or the landlord should be charged for all jointly owned products used by him. In any case, the lease should make clear the rights of the respective parties in regard to these matters. It is also frequently customary to allow the tenant to feed work stock from un- divided grain or hay, and sometimes to feed a few hogs in likemanner. Very com- monly the tenant is allowed to feed poultry out of the undivided grain. If these privileges are to be allowed, however, the contract should provide definitely the maximum number of each kind of stock that the tenant may keep in this manner. A more accurate method is either to require each party to feed all private stock out of his share or to charge him for all feed used out of undivided property. When the share lease applies only to crops, and not to live stock, it is frequently customary to charge the tenant cash rent for the use of pasture, since the landlord receives no benefit from this use. Sometimes a small amount of pasture may be allowed free as a special inducement to the tenant, or it may be balanced by some special advantage to the landlord in the division of the crops. However, when the lease applies both to stock and crops, both parties benefit from the use of the pasture and no arrangement for pasture rent is necessary. The landlord and tenant jointly make contributions to the business of production. Each should receive for his contributions what they are worth. If the total product of the farm, year after year, is not enough to pay the value of these contributions, the business must be regarded as unprofitable. As a matter of fact, however, the annual value of land may be considered a surplus above the other expenses of production. If some permanent change occurs to reduce the total average value of the product, in the long run the rental value of the land must fall because less will remain after paying the cost of the other factors of production. On the other hand, if a permanent change occurs to increase the average value of the product without increasing in the same proportion the other expenses, there will be a larger remainder that may be obtained by the landowner as rent. FARM LEASE FORMS 597 This complexity in the relationship of landlord and tenant makes it difficult to determine the fair division of the product, especially when there is no system of accounting by which the relative values of the respective contributions of the two parties may be measured. The result has been that the actual systems of share leasing which have become customary in different parts of the country and in different types of farming are largely the product of a rough process of experiment. Different items are used to balance one another in a sort of rough and ready manner without the employment of any underlying and permanent principle of division. There is such a bewildering variety of privileges and obligations of uncertain money value that it may be practically impossible, even with a careful system of accounting, to determine the actual net shares of the respective parties. Such items as the twine bill, the thrashing bill, the furnishing of grass seed and horse feed, the fertilizer bills, hauling crops to market, and the use of pastures, are juggled back and forth in various combinations. The confusion is made greater by the yearly variation in the actual and relative value of the various factors of cost and by changes in crop acreages and farm practice. It is important that this rough and ready method of adjustment, which was not seriously inaccurate in the pioneer days of our agriculture when the relative values involved were not nearly so large as at the present time and when fewer of our farmers were tenants, should give way to a simpler and more accurate method of bargaining under which it would be possible in advance for each party to balance with some degree of accuracy his prospective expenses and receipts. In formulating such a contract, it is necessary to classify the contributions of the respective parties. We may recognize the following main groups: : (a) The use of real estate and expenses on account of real estate, including taxes, insurance on buildings, and repairs. (b) Ordinary farm labor. (c) Work stock. (d) Special skilled labor hired on special occasions. (e) Farm implements and operating equipment. (f) Animals other than work animals. (g) Miscellaneous expenses. The landlord, of course, provides the reai estate, and generally pays the expenses on account of real estate. However, it is frequently customary for the tenant to furnish the unskilled labor necessary for making repairs on buildings and fences, and in the case of long leases he may even furnish the unskilled labor for making some improvements. If the use of the real estate is a factor which the landlord is best in a position to contribute, the labor needed to work the farm can best be contributed by the tenant. Other factors of production may be owned by one or the other of the parties and a practicable plan of leasing worked out, but seldom is a rented farm to be found on which the landlord furnishes any large share of the labor used to operate it. On the ordinary family-sized farm, the tenant who is a capable worker may need to hire practically no labor, especially if his children are old enough to help. If labor must be hired to assist in working the farm, the tenant should pay for it, as he is in the better position to control its cost and to get the most work for the money spent. His share of the returns should be so large that he will be amply rewarded for his willingness to do all he possibly can himself and for his ability to use labor effectively. In regard to the work animals and equipment, there is more diversity of practice than there is in the furnishing of land or labor. In some parts of the country, espe- cially in the south, the very poor tenants may furnish only the labor, while the land- lord furnishes land, buildings, work animals, and equipment. On other southern farms, and usually in the north, the tenant farmer furnishes the labor to work the 598 FARM MANAGEMENT farm as well as the work animals and equipment. The one who furnishes the work animals and equipment usually contributes the feed, upkeep, and replacement costs associated with use of these factors of production. However, on stock share farms, the tenant, although contributing the work animals and equipment, generally has the right to feed these animals from the undivided feed and supplies, and not uncommonly the landlord owns part or full interest in some of the equipment or in some of the horses. The simplest kind of share contract would be one in which all expenses, including the value of the use of land, were shared in some definite proportion, as half-and-half, and all receipts were shared in the same proportion. This would be in the fullest sense an economic partnership. Since, however, it is customary and largely desirable that the landlord shall invariably furnish the use of real estate while the tenant shall furnish the farm labor and also usually the work stock and equipment, it is possible to make a simple and accurate adjustment as follows: First an estimate should be made of the fair value of the use of the land and of the value of ordinary farm labor, with additional estimates of the cost of horse labor and the annual cost of the use of the equipment. The value of each of these items may be determined with a fair degree of accuracy in advance. The ratio of the two values should be determined, and all other expenses and receipts should be borne in the same proportion. It may be objected that this arrangement will not conform to the convenience of the two parties with respect to contributing to expenses. Thus the tenant may not have sufficient funds to bear the share of expenses allotted to him, or it may not be convenient for the landlord to furnish his designated share of expenses. It is clear, however, that the total expenses must be borne by one or both of the two parties in some proportion. Whichever party is lacking in the necessary funds to defray his share of the expense should borrow the necessary amount from the other party or from some other source of credit, paying interest on the loan until the end of the crop year, when the net receipts are divided and the loan may be repaid. : This method of simplifying the rental contract conforms in part to customary practice. In most parts of the country, a customary share has developed which is supposed to represent roughly the proportionate value of the invariable contributions of the respective parties. For instance, in the cotton helt it is customary for the tenant when furnishing work stock to pay the landlord one-fourth of the cotton and one-third of the grain. In the newer wheat regions, it is generally customary for the tenant to furnish work stock and implements and pay one-third of the grain. Where land is more valuable, the tenant will pay one-half of the grain. These customary shares, however, do not take into account the variation in value between individual farms, and consequently other items of expense such as the twine bill, the threshing bill, the fertilizer bill, the furnishing of the seed grain, and the amount of rent for special privileges payable in cash are employed as balances, resulting in an unduly complicated contract. Hubbard and Black!*° offer two compromise plans: 1. Follow the custom so far as possible, and when not possible make allowances for it in some other part of the lease. For example, if free fire wood for the tenant is the custom, and the farm has no fire wood, the tenant can be given all the poultry, or a larger share of the poultry receipts. If a farm is too poor to rent well, the tenant can be given other advantages. Differences of this sort can, if necessary, be settled in actual cash at the end of the lease. 2. Count the tenant’s labor and management, family labor and hired labor, and interest, taxes, depreciation and upkeep on his equipment, as equal to the landlord’s management, interest, taxes, upkeep, and depreciation on real estate and equipment. FARM LEASE FORMS 599 Divide the other expenses half-and-half, by estimating their amounts in advance, or by settlement afterward. The great merit of any plan which would divide income on the basis of expenses, or expenses on the basis of income, would be that it would give the tenant the full benefit of all the extra labor he hired. Objection to the Empirical Method.— Wilcox’s objection to the empir- ical method is that lease contracts in which various items of expense and privilege are empirically adjusted and assigned to tenant or landlord are never, except by mere accident, strictly fair, but are always slightly in favor of either landlord or tenant. Any injustice of this sort may become a source of friction between landlord and tenant and may lead to more frequent moving on the part of the latter. Usually, however, the approximate value of all these items is generally known. Shrewd judgment and local experience enable the landowner and tenant to esti- mate closely what the thrashing, twine, feed, seed, and fertilizer bills will be. Points to Observe in Taking a Diversified Enterprise.—In considering the lease of a diversified enterprise one may well examine the past, present, and prospective profits and expenditures, and capital needs, to see what can be done to improve quantity or quality of product, save expense, and cut down present operating expenses. For instance, a certain run-down orchard may be improved by green manures and mineral fertilizers, proper pruning, spraying, and thinning of fruit; a dairy may contain several boarder cows which can be weeded out; an alfalfa farm, now yielding 3 tons of hay per acre, can, under irriga- tion, be made to produce 6 tons; a tract of run-out land can be im- proved by rotation with beans, cultivated crop, and summer fallow, to a point where it becomes economically well worth while; grain land if alter- nated with pasturing and improved by deeper plowing may have unde- veloped profit-making possibilities. Estimating Rental Rates for Farm Fully Equipped.—In determining the amount of rental to be paid for an established ranch where a full equipment of land, buildings, pumping plant, work stock, poultry, cows, pigs, and other live stock, and implements, is available the owner is entitled to interest on his money and a sum sufficient to offset deprecia- tion. The proper rental rate may be reached by taking each main item and working out its value and rate of depreciation. Another way to determine the amount one can afford to pay as rental where a mixed equipment is offered, such as mixed orchards, land variable in soil types, or where live stock is combined with crop production, is to figure about what sum the tenant would be entitled to as manager, if on a salary and running the farm as ordinarily handled by a manager who secures average yields and prices. Figure out gross profits of the ranch under such conditions, and a fair basis of rental canbe determined. Addi- 600 FARM MANAGEMENT tional income to be derived from work as a renter instead of a manager is to be sought in securing one or more of the following: (a) Greater productivity. (b) Better utilization of products, or by-products (as use of animals to convert feed). (c) Better selling price. (d) Reduction of operating expenses (as elimination of waste effort; better organ- izing of work, etc.). The study of opportunities offers ample reward in increased profit, because (a) if the ranch is on a poor paying basis, the original rental rate will be low and there will be a good chance to improve it; while if (6) it is, on the other hand, a specially well paying proposition and well planned and organized, the tenant may allow a substantial sum to offset the manager’s salary which can be commanded on such a proposition. CHAPTER XXV FARM LAW No one expects the farm manager to be a lawyer, or even to be able to answer a large number of legal questions. An understanding of the law’s scope, however, and of its method of working, along with some actual knowledge of the law as it affects his farming and business opera- tions, should be considered an essential part of his equipment. Nevertheless, when a need for detailed counsel arises in the daily work, it is usually necessary, and better, to consult a good lawyer. Such procedure in the long run is cheaper and more satisfactory than to attempt to handle a case solely by one’s self. What Law Is.—Green, in his text book on farm law,'5! points out that the principles upon which all laws are founded are those of common sense. It is this truth which justifies the rule that ignorance of the law excuses no one, since it is in the power of every man by means of ordinary intelligent attention to the conduct of others to ascertain what are his own duties, and every sane man is able to conform his own conduct to the laws deducible from human habit. From the standpoint of use, laws may be considered as a body of rules to regulate and govern human conduct which are recognized and applied in a civilized state by courts of justice in deciding controversies among men. These laws fall into two groups, known as written and unwritten, or else as statutory and common. Written Law.— Written law is broadly designated as statute law and is embodied in constitutions, Federal and State, in enactments of Congress and state legislatures, and in the by-laws and ordinances of municipal corporations and other local governmental bodies. Unwritten Law.—Unwritten law comprises the bulk of our law. Unwritten law is composed of unwritten precepts and rules recognized and enforced by judicial tribunals irrespective of any legislative sanction. It is the outgrowth of established usage and long accepted and continued custom. This common law affords a guide in determining the merits of a controversy between individuals when there is no legislation pertinent to the subject. It is based on common sense and is, in short, the embodi- ment of broad and comprehensive principles inspired by natural reason and an innate sense of justice, and adopted by common consent to regulate and govern human affairs. » Farm Law.—Farm law is the portion of legal regulations, common or statute, concerned with the farmer and his possessions. 601 602 FARM MANAGEMENT Classification of Farm Law.—The body of written and unwritten law may be further reclassified as being either (a) definitive, (b) restrictive, or (c) constructive. Examples of definitive legislation are afforded by laws defining water rights, boundary lines, rights of way, grading of products, etc. Examples of restrictive legislation are such statutes as those prohibiting the keeping of cows or poultry near neighbors’ dwelling, the pasturing of stock on right of way, the polluting of streams, the poisoning of cattle, the stealing of fruit; those requiring the fencing of stock; those regulating an individual’s actions as to trespass. Examples of constructive regulation are to be found in legislation providing for state controlled land settlement, for financing of farmers’ activities, for establishing the bases of mutual irrigation or drainage districts, for investigating, experimenting in, and teaching agricultural sciences and practices, the latter including the Federal Smith-Lever Act creating the County Agent movement. For purposes of convenience an inquiry into farm law as it affects a farmer’s interests may be best conducted under some such grouping as . International regulations. . Federal regulations. . State regulations. . County regulations. . Municipal regulations. oF Whe Field so Extensive Necessary to Limit Discussion.—Because of the vast amount of legislation written upon the legal books of the country, some limiting of the field is necessary in this book. Legislation—federal, state or community—is far-reaching, although local needs and conditions tend to emphasize different phases in different areas. A survey of the statute books shows a great range of laws covering such subjects as tenure of land, passing of title of ownership from one to another, mortgaging of property, legal rate of interest, weed eradication, control of infectious diseases, inspection of imported fruits, plants, and seeds for presence of injurious insects or diseases, regulation of common carriers, standard packages, protection of workers, housing of farm help, payment of wages, insurance of farm labor, abuse of animals, protection of crops from roving stock, impounding of stray animals, killing of wolves, coyotes, prairie dogs, ground squirrels and similar pests, shooting of game doing damage to crops, protection of insectivorous birds, contract- ing debts, etc., through a wide range. Our Attention Confined to Regulative Legislation.—In this discussion, constructive and definitive legislation gives place to regulative, as of all three classes the restrictions placed upon the operator are likely to be of greatest personal interest, use, and value. Because of the limitations of space which can be given over to the subject of law, little can be done beyond calling attention to the general field and pointing out the need of supplementing by individual study FARM LAW 603 what is given here. Such study can be started by procuring from the -Secretary of State available copies of recent state legislation and by con- sulting local records of federal and municipal statutes. Individual interest will usually rule in determining what phases are to be inquired into. Thus the man interested in dairying will find his best line of inquiry to be the laws governing the handling of dairies and dairy products. Municipal regulation is rather to the front where dairymen are concerned, because of the importance of raw milk as a food. The dairyman should therefore post himself on the regulations governing the keeping of diseased cows, the handling of manure, the separating of milking strings from horses, hogs, and sources of contamination, and the grading of milk; and should be up on housing requirements, inspection requirements, milk house regulations, and so on. ‘The fruit man will find his interest lies in measures aiming to prevent introduction of serious pests, in standard package laws, in legal guarantee of content of commer- cial spray material, in transportation regulations. The stock man will center on laws governing the eradication of ticks or scab or poisonous weeds. The horseman will post himself on the laws requiring the regis- tration of stallions, the control of glanders, etc. Conceptions of the Law!*! Throughout the United States there are certain generally recognized and accepted points of view which together form the groundwork of the legal structure. The following paragraphs are indicative. Legal Definition of a Farmer.—If a man devotes himself wholly or chiefly to the tillage of the soil, he is in law a farmer, though he may call himself a horticulturist, a viticulturist, a gardener, or the like. A farmer is a cultivator of a considerable tract of land in some one or more of the customary and recognized ways of farming. It is not indispensable that he should till the ground in person, or that his operations should be limited to planting, sowing, and cultivating the soil. A farmer may cultivate all or only part of his land. He may grow wheat, corn, or other crops, he may breed, feed, and rear stock in connection therewith, whether he sows and reaps with his own hands or those of a tenant, a cropper, or a hired laborer. And yet the owner of a farm who simply makes it his legal residence and is much away from home, while all the farming is done by others, is not a farmer. But if he lives on his farm and makes farming his chief occupation, he is classed as a farmer before the law, although he is partly engaged with other occupations. A farmer, when farming is his chief occupation, by the provisions of the National Bankruptcy Law, cannot be forced against this will into bankruptcy. This provision, together with application of tax and license laws and municipal regulations for farmers (as a peddler’s license for 604 FARM MANAGEMENT selling produce) makes it necessary to have a clear understanding as to what constitutes a farmer. : Legal Definition of a Farm.—Legally, a farm generally means an area of land under single ownership and devoted to agriculture—either to raising crops or for pasturage. It may consist of any number of acres, of one field or many fields, and it may be wholly in one township or county or in more than one with no necessary relation to political sub- divisions. A farm is not necessarily enclosed land; a farm extends over earth surface fit for cultivation, and is circumscribed by its metes and bounds. Laterally, it extends to its boundary lines, and when one of these is a highway or an unnavigable stream, unless the deed has pro- vided otherwise, and generally where the common law prevails, the farm extends to the middle of the road and to the thread of the stream. If the farm is on the seashore or is bordered by navigable waters in which the tides ebb and flow, it stops at the water’s edge—high water mark, that is, where the common law prevails. The rule applies also to large rivers and great lakes. A farm, in the eye of the law extends from the center of the earth indefinitely above. The term “land” is meant to embrace the surface of the earth and everything annexed to it—trees, grass, water, buildings, and fences. Gravel and sand in their native beds are real estate. Crops while they remain rooted in the ground, whether wild or cultivated, shrubs, trees, forests, and other plants, are all part of the soil. Any minerals lying underneath the farm, petroleum, natural gas, coal, or iron, belong to the owner and constitute a part of his land. Structures—dwellings, stables, barns, styled fixtures, are usually insisted upon as a part of the land. Boundaries.—It is the rule of the common law attaching to the owner- ship of land, wherever man’s private ownership in real property is admitted, that everyone’s domain is enclosed by a boundary either visible or invis- ible—a material hedge, fence or wall or an ideal and unseen barrier. In locating lands described in a deed, it is a general rule that natural objects called for, such as mountains, lakes, rivers, rocks, ete., control artificial objects such as marked lines, stakes, blazed trees, stone piles, etc.; that these in turn control courses, courses control distances, and that, finally, both courses and distances control quantities. To be inclosed, land must be shut in on all sides; thus it is inclosed when entirely surrounded by a fence. If stock break through or pass over a fence, the test is at the place where the break takes place, and the fact that it was not high enough at another place is of no consequence if it was all right at the place where the animals crossed it. A division fence is a fence which separates contiguous lands of adjoin- ing owners. The owners of adjoining lands divided by a fence which they mistakenly suppose to be upon the true line between them, who FARM LAW 605 claim title only up to the true division line wherever it may be, must conform to the true line when it is discovered and traced. All that a land owner is called upon to do regarding the keeping up of a common division line fence is to be as careful as prudent men generally are. Trees standing on a boundary line belong to the respective owners of both sides as tenants in common, and it is generally held that neither owner has a right to lop off limbs and roots on his side close to the trunk without the consent of the other. A tree growing several feet from the boundary belongs to the owner upon whose land it is growing, and the neighbor does not own the fruit or the branches which overhang his land; he has no right to gather the fruit, but if the branches are a nuisance he may lop them off, especially after giving notice of his purpose to the owner of the tree. The overhanging limbs must in some sensible and practical way damage him by lessening his use or enjoyment of the underlying land. In considering boundaries on non-navigable streams, the boundary runs to the thread (or channel) of the stream. Any islands lying in the stream will be included with the land in the stream between the channel and the bank. No matter on which side an accretion forms, the boundary will still remain in the middle of the channel. Waters of the Farm.—The waters of the farm comprise all bodies of water great and small lying within the boundary lines of the farm, all streams flowing across it, every arm or inlet of sea and fresh water lake, every river and creek up to the middle or thread which.constitutes the farm boundary. It includes all surface waters due to rains and snows; and all subsurface and percolating waters that feed the farm’s wells, springs, and pools. Land under the sea and the great navigable lakes and rivers belongs, in general, to the sovereign. A water course is a channel or canal for conveying water, and it may be artificial or natural, provided it has a bed, a distinct channel, and defined banks. Mere gullies of running water fed by occasional rains or melting snows are not water courses. Navigable streams are public, and are common highways which must not be obstructed, although if a man owns both sides of one such he has been considered as having the right to put a fence across it. Just what constitutes a navigable stream has not been entirely agreed upon by the courts. The U. 8. Supreme Court has said that any sort of vessel that can float upon water, whether driven by steam, wind, or muscular power, may be an instrument of commerce and transportation, and if so used it makes the stream on which it plies navigable. Streams are generally considered navigable if they afford passage for boats and barges up and down for a goodly portion of the year, even though there may be times when they are too shallow to permit passage. A river not navigable in 606 FARM MANAGEMENT its natural state cannot be converted into a navigable stream without compensation made to the riparian proprietors. A stream not large enough and deep enough to be navigable in the technical sense, but which is of sufficient volume to float rafts or logs to market is termed a “‘floatable”’ stream, and if almost always deep enough or strong enough to float down logs it is a public stream and called navigable. Riparian.—The word “riparian” is derived from the Latin word ‘“‘ripa’”’ which meansthe shore of a river. Strictly speaking, when applied to a landowner, it refers to the proprietor of the bank of an unnavigable stream, but, in actual practice, the word is used with reference to lands which have water flowing over or bordering them. The authorities generally limit the extent of the riparian land to the water shed of the stream and hold that upland beyond, although a part of a single tract under one ownership with the bank of the stream, cannot be riparian, although this is not the case in some states. Water is the common and equal property of every one through whose land it flows, and the right of each landowner to use and consume it with- out destroying or unreasonably impairing the rights of others is the same. An owner of land bordering on a running stream has a right to have its waters flow. naturally, and none can lawfully divert them without his con- sent. If a landowner uses the water of a stream in a reasonable and law- ful way, without malice or negligence, and an injury results to his neighbor below, he is not answerable for damages. He may thus give his cattle access to the water, or bathe in the stream, even if the water is used below for municipal purposes. But a riparian proprietor will not be allowed to pollute the stream on which his land borders by casting into it waste, chemicals, or foreign noxious and offensive matter from mills, mines, or factories to the damage of a lower owner, and a lower owner is entitled to an injunction against an upper one who persists in polluting the stream. Surface waters are ordinarily defined as waters originating in falling rains, melting snows, or overflows of streams in times of freshets. They are waters that lie upon, overspread, or percolate the soil, and flow in no particular direction. Every owner of land has a natural easement to have the surface water upon his land turned from his land to his neighbors, and the neighbor has no remedy except to pass it on, and nobody is subject to an action for deflecting surface water from his own to lower lands, unless he is negligent or vindictive. This right, however, does not authorize the gathering of surface water in basins and discharging it as floods by artificial means. And, furthermore, if there are natural drains, as sloughs, ravines, or water courses, the surface water must be sent through these. FARM LAW 607 Underground Waters.— Water naturally percolating through the soil is a part of that soil, and percolating subsurface water which does not flow in a natural channel as a defined stream may be intercepted and diverted by a landowner under whose land it is found. A landowner has an unrestricted right to dig a well upon his own land for his own use, and he is not liable for damages if by so doing he drains away underground water from his neighbor; he is also entitled to make a reasonable use of a stream flowing beneath the surface of his land even though it supplies his neighbor’s well, but he has no right to make merchandise of the water drawn from his well, if by so doing he deprive his neighbor’s well of its supply. Subterranean streams flowing in a defined channel are amenable to the same regulation as to diversion and pollution as surface streams. Kinds of Title to Farm Lands.—The title to land is secured in three ways: Ist, by a grant from a previous owner; 2nd, by operation of law; 3rd, by the addition to land already owned of more land through the working of the forces of nature. In the first case, the grant may take one of several forms. It may be a patent from the sovereign, or a deed of bargain and sale, gift, or quit claim from a living owner, or a devise by the last will and testament of one who died with land in his possession. In the case of title by operation of law, the first is by descent to the heir of an owner who died intestate, the second through possession for a period of time prescribed by the local statute of limitations. One who owns land upon the seashore, the margin of a lake, or the bank of a stream may acquire more land through the action of the waters in building up accretions, or in retreating and uncovering land hitherto submerged. Title by Grant.—The best title to land is one showing a regular, legal chain of conveyance of the soil to the possessor from the sovereign. This then gives the reason for properly investigating title to land before purchasing, otherwise if there is not presumptive proof that the chain is complete an adverse claim may be established which will tend to destroy the validity of title if not actually to result in disposessing the present owner. Definition of a Deed.—A deed is a written instrument which transfers an interest in real estate from one owner to another. The execution of a deed consists in the signing and sealing (when seals are required) of the deed by the grantor and the delivery to the grantee; it is the consumma- tion of the contract to convey, the effectual completion of the conveyance. A deed takes effect only from the time it is delivered, and it therefore does not become operative until it is accepted by the grantee, for his acceptance is necessary to complete the delivery. No particular form or ceremony is requisite to effect the delivery of a deed; any words or 608 FARM MANAGEMENT conduct manifesting an unconditional giving of it up are enough. The possession of a deed by the grantee is proof of its delivery, and this is further emphasized by the recording of a deed, or leaving it with the proper officer to be recorded, thus implying that the deed was delivered. Delivery in Escrow.—A deed delivered in escrow means that the deed, duly executed, is delivered to a third person to be delivered to the grantee later upon the performance of some condition or the happening of some contingency, and it does not pass title until it is delivered to the grantee upon fulfillment of the specified terms. Transfer of Land by Will—tTitle of land passes from one living indi- vidual to another only by a deed, but a will is just as effective as a deed to pass title to land, only title does not pass until the death of the testator He may revoke the device anytime before he dies—‘‘device”’ being the proper word to denote the gift of real estate by will, while ‘‘descend”’ denotes the transmission of real estate by inheritance to a successor of the owner dying without leaving a will. In the case of devise, the title is similar to that given by a deed; whereas title by descent is a title vested by operation of law. Title by Prescription—Title by prescription is a right acquired by a person by possession of land during the time fixed by statute, even though entered upon at first without right. Nowadays, the statute of limitations is regarded as enough in itself to found a title by prescrip- tion, and though formerly regarded as harsh it is now considered benefi- cial because it tends to end disputes and prevent litigation. The object of the statute of limitations is to quiet title to possession, and its effect is to shut out all inquiry into the true title and to award a title to him who has had possession of the land for the length of time required by the statute. Such a title is a complete legal one conferred by law instead of being a contract for succession of ownership which could be put in writing and recorded. It is marketable. Title by Accession.—Title by accession may be acquired by accretion and reliction. Accretion is the addition made to riparian lands (lands bordering on water) by the gradual deposit of sedimentary soil upon the shore or bank, the chief characteristic being that the increase must be of imperceptible growth. Land thus formed is termed alluvion or alluvial land, and attaches only to riparian ownership, being incapable of separate existence. Reliction is the term applied to land added to shore line or bank by the slow and imperceptible permanent retreat of overlying waters—ocean, lake or river, which, retreating, uncover land that their waters formerly overflowed. Land which is occasionally and temporarily made bare by the retreat of the waters of a lake or stream only to be covered again is not added to adjoining land by reliction. The owner of land bordered by waters acquires no title to land uncovered or built up artificially by human action, by filling in soil under water, or by uncovering land through public drainage. FARM LAW 609 Rights in Riparian Lands.—Alluvial additions to lands belonging to several owners are to be divided among the riparian proprietors by extend- ing their side lines to the nearest river bank, so as to give each owner the accretion formed in front of his own tract. The extent of the old frontage upon the water is the most important factor in determining the new frontage, the bearings and courses of the side lines being of minor importance. If an island forms in a navigable stream, the owner of the land opposite acquires no title to it, even if by accretion it reaches and unites with his land on the shore. Title by Deed—One who acquires a farm by the will or as the heir of one who died owning, it, simply takes whatever title the testator or intestate owner had at the time of his death—no more, no less. The law takes care of and assures him all his rights. But one who purchases a farm from its living owner is obliged to look out for himself and make sure either that he gets that for which he bargained and paid, or if he does not, that he is insured against loss. Everyone who purchases a farm desires, of course, a perfect title, one which shows the absolute right of property and possession. It is the duty of one who sells real property to make the title good, since a good title is implied in every contract to sell land. A buyer who stipulates for a good title must be given one which is marketable, meaning that the title is not only valid, but must be acceptable as security for a loan, and one that is beyond and free from reasonable doubt. A title is not marketable where it is exposed to litigation to defend it, or where it is open to reasonable doubt as to its validity, such as a question in title depending on the statute of limitations. An addition to or change in a deed does not make it void if made by consent of both parties. An erasure or interlineation made before its execution does not affect the validity of a deed, but if made after execu- tion and delivery will make it void. The Warranty Deed.—The covenant of warranty, or a warranty deed, is one in which the grantor warrants and undertakes to defend the title. It means protection or indemnity in case of disturbance. If the grant is ousted by a superior title, the grantor agrees to make compensation for the loss sustained by the failure of the title and undertakes to protect the premises conveyed against all lawful claims and demands existing at the time of the grant. He assures a permanent and undisturbed possession to the grantee. A warranty does not run against baseless attacks upon the title. Since a general covenant of warranty is held not to embrace a covenant against encumbrances, these should be specifically covenanted against. An encumbrance upon land is a right or an interest to it subsisting in a third person and lessening its value. Any lien, encumbrance, or servitude resting upon land will come within the term ‘encumbrance. ” 39 610 FARM MANAGEMENT No cause of action arises upon a covenant of warranty until an evic- tion, either actual or constructive, has taken place. To constitute an eviction, the occupant of land must be dispossessed by one who has the real title to the premises. . Rights of Way (Appurtenance).—The term “right of way”’ is used in farm law to describe a right belonging to a person—a mere intangible right to cross over a tract of land. It denotes a right or vested privilege of passage over the land of another. A conveyance of land carries an appurtenant right of way. The rights of the owner of a right of way are paramount to those of the owner of the servient land. If the way has defined limits, the owner of it has not only the right of free passage over the traveled part, but of every part within these limits. Although generally a right of way rests in a grant, yet it may be acquired by prescription by an adverse, exclusive, and uninterrupted use for the requisite length of time. Even if the grant is oral, although void under the statute of frauds, yet an unassailable right will be secured if the ease- ment is enjoyed until the statute of limitations has expired. Located Right of Way Fixed—Once a right of way has been selected and located, it cannot be materially changed by either party without the other’s consent, but a temporary change in the course of the way made for the convenience of either of the landowners is not an abandonment of the original route. The owners of the land where the right of way is located are under no obligation to repair a way. The owner of the right of way is bound to keep up, maintain, and protect the way for use But he has no right to inclose it by fences except where it lies along one side only of the servient land and fences are necessary to prevent passing live stock from trespassing on the adjoining land. Naked Right of Way.—A naked grant of right of way will not preclude the grantor from putting up gates and bars at the ends of the way. The gates or bars must not, of course, interfere to an unreasonable extent with the proper use of the way. The mere putting up of gates or bars which can be opened and passed through by anybody at will, will not extinguish the easement, even if they are kept up for the whole statutory limitation period; but if the way is inclosed permanently in a field, and the ground over which it ran is plowed up and cultivated for the limitation period, the easement will be extinguished. Retention of Rights of Way.—The owner of a right of way created by grant need not use it all the time nor even frequently in order to retain it—no presumption that the right has been abandoned arises from the fact that the way is not used continuously. Mere neglect to use the way for any length of time short of the statute of limitations will not work an extinguishment of the easement; the disuse must be accom- panied by an intention to abandon the way. A way not used for twenty years is presumed to have been abandoned. An open and visible private FARM LAW 611 way across land at the time it is conveyed is notice to the new owner of the existence of a burdening easement; but if the way is obliterated through disuse so that the purchaser has no notice of it, the easement is said to be extinguished. Farm Workers and Laborers. Legal Relation of Farmer and His Workers.—In the United States, all persons who work for others are classed in law as servants, no matter what the grade or character of their employment The legal relation, then, between the farmer and his worker, is that of.master and servant. That relation today rests upon a contract by which one person engages to serve another and the other to pay wages or other compensation for the service. The farmer’s con- tracts for labor hired by him to begin the next day are valid for a year, although oral. If the work is not performed within a year, the contract must be in writing to be valid. Right to Discharge—When a farmer hires a person to work for him, if no definite time is set for employment to last, its continuance depends upon the will of either party, and the farmer may at any time, with or without reason, dismiss the worker. Or the contract will end if the laborer becomes permanently ill or too disabled to do his work. The servant may be discharged for a good cause, as, for instance, if the servant commits a crime, is guilty of immoralities with another servant in the household, or is absent without leave from his work when his employer’s interests would suffer by his absence, for drunkenness, for dishonesty, carelessness, disrespect, or disobedience. Right to Quit.—As the farmer has an absolute right to discharge a laborer hired for no definite length of time, so the laborer has the corre- sponding right to quit the service at his pleasure. A servant can not be required to labor an unreasonable number of hours every day, or in unlawful pursuits, or on Sundays beyond caring for live stock or ina case of urgent necessity. A servant can not be required to do a different work from that for which he was hired, yet he may be called upon in emergencies where his aid is necessary. If a farmer provides his hired men with board and lodging, a man may quit if the one is not suitable and clean or the other not sound and wholesome. A laborer discharged before his time is up, although for good cause, is entitled to his wages up to the time of his dismissal; and a servant employed for a definite time and discharged before it is up, without a sufficient cause, is entitled to compensation up to the end of the term for which he was engaged. Such compensation will be the agreed wages if the servant has diligently tried and failed to get other work, but if he earns anything before the end of the term it will be lessened by the sum earned. If a servant quits work without a valid excuse before his time is up or before the work he was hired to do is done, he will be entitled 612 FARM MANAGEMENT to nothing. If no definite wages are agreed upon, the servant’s compen- sation will be what his services are reasonably worth, and this generally will be the usual wages paid at the same time and place for services of the same kind. Liabilities and Rights of the Farmer as a Master.—It is a long standing maxim of the law that whatever one does by an agent or servant is the same in effect as if he did it by himself, and a second legal maxim is that when one of two innocent persons must suffer, the loss shall fall upon him who put it in the power of a third person to cause it. A farmer carrying corn to mill has been held liable for damage to the miller’s machinery by an iron bolt previously put there by the hired man, of which the farmer was ignorant and innocent. The owner of a cow known to be vicious to strangers has been held liable for injuries to a person engaged to milk the animal assuming that she was gentle. In Massachusetts and New Hampshire, it has been held that a person who entices or persuades a servant away from other employment is liable in damages to the master. . An agreement to farm land on shares is a contract of service and not a lease. A cropper has no interest in the land. Such an agreement does not create the relation of landlord and tenant and constitutes a clear distinction. Legal Status of Crops.—It is often of the highest importance to the farmer to know when the products of his farm are to be deemed real estate and a part of the land, and when they are personal property to be dealt with regardless of the ownership of the soil. The various relationships of purchasers, tenants, mortgagees, executors, heirs, and creditors are complex. In general, growing crops follow the title to the soil in which they are rooted. They are a part of the land on which they stand when both belong to the same owner. If not expressly reserved when the land is sold, growing crops will pass by the deed as an appurtenance to it. Ungarnered crops pass to the purchaser of the land on a mortgage foreclosure sale, but those that are harvested before the sale do not. If a crop is actually standing upon the land when it is sold on mortgage foreclosure, it will pass by the sale to the purchaser notwithstanding there has been a previous sale or mortgage of the crop made by the farmer to another person. To be good against a subsequent owner of the land, a grant of a right to gather fruit growing or to be grown must be in writing and recorded like a deed. Effect of Severing Crops.—All crops cease to be real estate and become personal property as soon as they are severed from the land. Thus, a crop grown upon a farm which is exempt as a homestead, as long as it remains unharvested is exempt also, but it loses its immunity after it has been gathered. Damages for the Loss or Destruction of Crops.—A farmer whose growing FARM LAW 613 crops are destroyed by the fault or negligence of another may recover their value from the careless or faulty one. The measure of damages when growing crops are injured or destroyed is their value at the time of the injury or destruction and not their value in the market when matured and harvested or during the selling season. The cost of a growing crop up to the time of its destruction is not the measure. Rights of Landlords and Tenants in the Crops.—In the ordinary case when a farm is leased for a fixed rent, whether payable in money or in produce, or in both, the crops grown and harvested during the tenancy belong to the tenant. Ina number of states, however, there are statutes which give the landlord a lien for rent upon the crops grown upon the leasedland. This lien for rent attaches to the crops as well when the rent is payable partly in produce, as when it is payable wholly in money. An agreement between the landlord and another person that the latter shall occupy and cultivate a farm belonging to the former and that each shall furnish a part of the seed, implements, and stock, and divide the products, creates not a partnership but the relation of landlord and ten- ant. - The owner and tenant of a farm leased for a term of years upon an agreement to divide the product equally, are tenants in common of the crops. When no time for dividing the crop is fixed, the division is due when the crop is harvested. A tenant’s agreement to deliver to the land- lord half of all the crops is not fully performed until the shares have been divided and set apart. A cropper’s share is due only when the crop is harvested. A cropper has no interest in the growing crop that he can sell or mortage, except in cases where the statute provides otherwise. Considered as farm produce, crops and manure are essentially differ- ent. Manure, since it is never sold unless by a very thriftless husband- man, is returned to the land to enrich the soil. It is therefore seldom or never to be deemed personal property, but always as belonging to the land. Manure made upon a leased farm by the consumption of the product of the farm belongs to the landlord and not to the tenant. A tenant has no right to remove manure produced on leased land during his term unless it is produced by stock in excess of the number that the farm can support and which are fed by fodder procured elsewhere. When that is the case, the excess manure belongs to the tenant. Laws Relating to Live Stock.—Penal statutes against cruelty to animals are now universal in civilized communities, and they need not be particularly cited since their general provisions are familiar. A criminal statute provides for the punishment of every person who maliciously disfigures any horse, cattle or other animal by injuries wantonly inflicted, whether slight or serious, temporary or permanent in effect. Estrays——An estray has been defined legally to be an animal found wandering unattended, the owner of which is unknown. It is a roving 614 FARM MANAGEMENT beast, free from the care, control, or custody of its owner, or one unsought, unclaimed, or abandoned by him. A domestic animal that has tempo- rarily escaped from the custody of its owner and strayed a short distance away, but is neither lost nor abandoned, is not properly classed as an estray. Every law which authorizes stray animals to be impounded and sold must be strictly complied with in every respect for the proceed- ings to be valid. Animals are said to run at large when they are not under the control of any driver, shepherd, or herdsman, but are left to roam wheresoever they will. They are beasts wandering and feeding at will, not under the immediate supervision and control of anyone, whether on open or inclosed land. A horse or colt running at large in the highway contrary to law is classed as a nuisance. But cattle grazing in the highway in plain view of the owner’s family are not running at large. The liability of the owner of a domestic animal for an injury done by it depends in general upon his negligence, and that is measured by the con- sideration of whether or not he ought in reason to have anticipated that the brute would, if the opportunity offered, inflict such injury, and whether, if he ought to have expected this, he took or omitted proper steps to prevent occurrence. ‘Thus the owner of the beast that did the injury was exonerated in the following cases: Where hogs broke into an adjoining field and killed a cow and her newborn calf, where a turkey-cock strutting and gobbling in a highway frightened a horse into running away, where bees attacked and severely stung horses going along the highway, when for 7 years they had occupied the same place and behaved well, where a bull jumped a strong fence that had restrained him for a fortnight and gored a mare in the next field. And a number of other instances may be cited. The owner of an animal unknown to be vicious is ordinarily not liable for an injury it does in a place where it has a right to be, but it is otherwise if the animal is where it ought not to be when it does the damage. The owner of diseased cattle is liable in damages if he allows them to run at large when he knows or has good reason to know that they have an infectious disease, if they infect other stock. But if the owner of scabby sheep keeps his flock confined in his own pasture, he is not liable in damages to his neighbor whose sheep in an adjoining field become infected. When anyone who owns a drove of hogs which he knows to have a dangerous and contagious disease sells the animals to a dealer in live stock, who in turn innocently and ignorantly sells them to a customer, the original owner is liable to such customer when the hogs purchased communicate the disease to his other healthy hogs. He who deceitfully sells a horse which he knows to be infected with glanders to a purchaser, who in caring for the beast, contracts and dies of the disease, is liable for injury. FARM LAW 615 Runaway Horses.—lt is negligence to leave a horse loose and unat- tended in a public street, and its owner is liable for the injuries the animal by running away inflicts upon a person not himself in fault. Agistus——An agistus is a person who for hire takes the live stock of others to graze or pasture upon his land. He is not an insurer of the animals he takes to pasture, but is only liable for negligence. He is bound to exercise ordinary diligence in safeguarding the beasts entrusted to his care. An agistus is under an obligation to keep his pastures properly fenced, but such obligation rests upon him in order to prevent the animals from escaping and doing harm or trespassing to the injury of others, consequently he is not required to fence the bank of a navigable stream. Progeny.—The offspring of all domestic animals belong to those who own the dams at the time when the births occur, unless otherwise stipulated by contract. An exception is the case where a dam has been hired out temporarily for a definite time, and her offspring is born during the term. Unless the progeny is expressly reserved to the owner of the animal, it goes to the lessee. But one who has possession to pasture is not entitled to progeny born in his custody. Sales.—There is no subject of greater importance and magnitude in the law than that relating to the change of ownership of property from one to another person by contract of sale and delivery. And the questions covering sale and delivery of goods and chattels are constantly coming up—questions which are not only numerous, various, and weighty, but exceedingly puzzling. Essentials of a Sale-—The essentials of a sale—a sale being defined as a transfer of absolute or general ownership in a thing for a price in money or other recompense of value—are the assent of both buyer and seller to the sale, a price and an agreement as to price, by persons legally com- petent to make the sale. An offer to sell property imposes no obligation upon the owner until it is accepted according to its terms. Such an offer may be withdrawn any time before it is accepted. To make the offer binding, it must be accepted unconditionally. Completing sales is accomplished by an actual or symbolical delivery of the thing sold. Any act which is done with the intention to transfer the ownership and which changes the dominion over the property from seller to. buyer is a delivery. Use of Warehouse Receipts—Transferring a warehouse receipt is a common and well understood method of delivering personal property stored in a warehouse. It seems to be tacitly admitted that the delivery of a warehouse receipt representing, for instance, a certain number of bushels of wheat, a part of a great quantity in a grain elevator, operates as a con- structive delivery and transfer of title to the wheat for which it stands. 616 FARM MANAGEMENT Warranty in Sales—A warranty in a sale of personal property is a contract by the seller that the article sold is what he states and represents it to be in respect of its quality and condition. It is always representa- tive although every representation is not a warranty. No particular form of words is necessary in order to make a warranty. Any assertion by the seller concerning the quality of the subject of the sale which induces the buyer to purchase or on which he relies in buying, will amount to a warranty. The offer of personal property for sale by one in possession of it is an implied warranty of title. There are express and implied warranties upon sales of seed and nur- sery stock. A nurseryman, for example, who sells peach trees, and rep- resents that they will bear large white juicy peaches readily sold, warrants that they will produce such fruit and is liable for a breach of the warranty. A person advertising seed rice for sale representing the rice to be good rice, is liable to damages if it does not sprout when planted properly in due season. When a market gardener applies to a dealer for seed to produce the earliest possible crop of peas and is sold seed which the seller guarantees to ‘‘ pick 4 or 5 days earlier than any other seed on the market” there is a warranty implied that such seed will produce an early and ample crop of its kind. When a shop keeper delivers wild mustard seed to a customer who asks for cabbage seed and does not know the dif- ference, he is lable for a breach of warranty whether or not he himself knew what the seed was. It is a general rule that in a sale of goods for human food there is an implied warranty that the articles are wholesome. Thus it has been decided that one who sells a heifer knowing that it is diseased and unfit for human food, is liable for damages. It is sound advice to the farmer to take no chances in selling animals for human food when he knows them to be unfit, even though he makes no misrepresentation to the buyer. He may escape the payment of damages, but he is almost certain to be put to the annoyance and expense of a lawsuit. An oral warranty of horses made at the time the price is agreed upon but before the bill of sale is delivered binds the seller. Thus if one selling a horse merely says to the buyer before the bargain is struck, ‘‘this horse is sound,” he warrants the animal to be sound. But after a horse has been actually sold and delivered, a statement to the buyer by the seller that the animal is sound is no warranty. One who sells a horse which he knows is unsound and represents it as sound and so misleads a purchaser unable by ordinary observation to perceive the brute’s defects, is guilty of a fraud that nullifies the sale. A warranty that a horse is sound does not cover visible defects, observed and mentioned by the buyer in purchasing, nor yet defective eyes or lameness, when noticed by the buyer. FARM LAW 617 Factors or Commission Merchants.—A person to whom goods are consigned to sell for the consignor’s account is known to the law as a factor. The factor is often called a commission merchant. A factor is an agent who has the actual or constructive possession of the property he is empowered to sell. Thus he may have the goods in his own ware- house, or he may hold a bill of lading from a carrier, or a warehouse receipt representing and entitling the holder to the delivery of the prop- erty. One who is employed to sell another’s property and not put in possession of it is a broker, not a factor. Unless hampered by instructions, a factor may sell the goods consigned to him at his discretion in the usual course of trade, without consulting his principal. He may sell the property in his own name, and he may sell on credit unless directed not to do so. If the purchaser is apparently responsible and the factor acts in good faith, he may accept a note for the price. A factor has full authority to collect and receive payment for property sold by him. A factor must sell goods consigned him for sale in the market where he transacts his business generally. A factor who ships to another market than his own, goods consigned to him to sell, makes himself liable for the deficit if they fail to bring as high a price as that ruling in his home market at the time of sale. » The factor’s employment is a personal one, he has no right to pass his agency on to another; it has been held that even his death will not authorize the representatives of his estate to dispose of the principal’s goods. A consignor is entitled to the exercise of all the skill, ability, and indus- try of his factor in selling the consigned property upon the best obtainable terms. It is the duty of a commission merchant to sell the property entrusted to him for sale for the highest procurable price, but he is only bound to use proper and diligent efforts to get it. A commission mer- chant does his whole duty when he sells the consigned property at the market price in his own market and within a reasonable time. It is the duty of a factor to keep correct accounts of sales and to have such ac- counts open to the inspection of his principals. It is his duty also to take such care of the goods consigned to him for sale as a reasonably pru- dent man would take of his own property similarly situated. The ut- most good faith is demanded of an agent in all his transactions with his principal in everything relating to the subject of hisemployment. When goods are consigned to a factor for sale, the consignor has a right gener- ally to control the sale according to his pleasure by instructions given at the outset or from time to time afterwards; and the factor, if he has made no advances or incurred no liabilities, is bound to obey orders, but a factor is not bound to obey instructions contrary to an express agreement he made at the beginning. 618 FARM MANAGEMENT If a factor honestly and diligently does his best to get a good price for the property consigned to him to sell, he is not liable to the owner for selling it below the market value. If a factor returns to the consignor in a damaged condition property which he received sound, he is liable for the depreciation in its value unless he can prove that the damage oc- curred without his fault. A factor who reports sales for less than what he receives, and destroys his books and accounts while his employer is inspect- ing them, may be held liable for unauthorized assumption of ownership. A factor who fails to exercise reasonable care and prudence to sell to a responsible buyer, is liable for the loss if a loss follows. He is not liable for a loss from his refusal to sell the property on credit to a purchaser whose responsibility he honestly doubts, and he is not liable, if he is not negligent, for loss or damage of his principal’s goods while in his custody. The general interests of justice and the safety of those compelled to repose confidence in others, alike demand that courts inflexibly maintain that an agent employed to sell can not make himself the purchaser. A factor’s services in selling property consigned to him to sell are compensated for commonly by a commission on the sale, called in law books, ‘“‘factorage.”’ A factor has a lien upon the property intrusted to him to sell for his compensation and expenses. When a factor makes advances upon goods consigned to him for sale, there is an implied agree- ment by the consignor to repay him a deficit in case the goods fail to bring enough to cover the advances. A delivery of goods to an agent to sell on commission is not a sale and the title remains with the consignor until sold to a bona fide purchaser State Legislation Kach State has passed legislation affecting the agriculture within its. borders, some regulatory, some beneficial, some penalizing. An understanding of the variety in agricultural law can be readily gathered from the items which, for States listed below, have been selected as of outstanding interest. But here again the individual’s interest or the needs of the moment may influence judgment, so that what one man considers vital may be listed as of only passing value by another.!*2 Nebraska, among its laws as they affect farmers, finds helpful the law regulating the incorporation of cooperative companies, first passed in 1913 and amended two or three times since. In substance, the law permitting the formation of cooperative companies is designed to allow 25 or more producers or consumers, or both, to associate and incor- porate as a business organizaton of limited partnership. The field of cooperative endeavor must be stated, together with the name of the association, its principal place of business, conditions of memberships, maximum earnings of capital furnished by members, scope, names of the Board of Managers, basis of apportioning net profits or losses, and maximum liability of members. FARM LAW 619 Under the law, farmers can combine for mutual benefit to conduct legitimate business through the medium of associations, as cooperative credit associations and cooperative companies with certain limitations as defined in the statutes. A state hail insurance law has served to automatically regulate pre- miums charged by commerical companies. Under this law, the State Insurance Board is authorized and directed to create a branch department to handle hail insurance. For purposes of enforcing, the state is divided into zones. Insurance of growing grain—wheat, oats, barley, flax, corn, rye— against loss by hail is permitted to provide protection of either $10 or $15 per acre. Premium rates depend on the zone in which the grain is growing and range from 25¢ to 60¢ for $10 worth of protection and from 40¢ to 90¢ for $15. Details of informing farmers, collecting premiums, adjusting losses, etc. are a part of the act. Very close to the top of the list are the state quarantine laws regulating in-coming shipment of live stock or plants infected with a serious disease or dangerous pest. The potato industry has been helped by a state law establishing grades and providing for inspection at shipping points. Benefits resulting from equality of freight rates and railroad service have accrued to farmers through the establishment of a State railway commission, even though this empowering act was not passed particularly as farmer legislation. Larger districts, better schools, and greater advantages to farmers’ children are the products of a law designed to bring about the consolidation of rural schools. New Jersey is on the threshold of new legislation deemed advantage- ous to farmers through the activities of its State Farm Bureau Federa- tion. Present legislation of value centers arcund the organization, 4 years ago, of a Commission of Agriculture, with coordinated depart- ments. A farmers’ cooperative law to permit collective sale of products is mentioned as being important in the sale of farm products. The New Jersey State Department of Agriculture was organized in 1916, consisting of bureaus of animal industry, lands, crops and markets, statistics, inspection. The department fell heir to former legislation having to do with the prevention of disease among live stock and the shutting out or control of injurious insects. In addition it took over the duties common to most State departments of this character, such as stallion registration, collection of crop and other agricultural statistics, use of lands for agricultural purposes, improvement of agricultural methods, improvement in transportation, establishment of market rates, irrigation, and drainage of lands. The act providing for the formation and regulation of cooperative agricultural, dairy, or horticultural associations went into effect in 1920. Under its provisions, cooperation for mutual help, if conducted without capital stock and profit, is allowed for not less than five people engaged in agriculture. The act is rather specific in that it defines the scope of activities that such association, through its agent, may perform, these to be services ‘“‘connected with the production, manufacture, preser- vation, drying, canning, storing, handling, utilization, marketing, or sale of agricultural, dairy, or horticultural products”’ produced by its members, or the purchase or hiring for or use by them of supplies, as live stock, machinery, and equipment, or the hiring of labor. A certificate of incorporation is to be provided for while full details regulate the conduct of business, limitations, membership liability and responsibility, ete. 620 FARM MANAGEMENT Missouri has a law deemed of value permitting cooperative associa- tions. A pure seed law is considered exceedingly good as it prevents dumping of impure seeds of any kind into the state. Laws regulating the control of hog cholera and the sale of commercial fertilizers are benefitting farmers. The law authorizing the incorporation of agricultural cooperative associations provides for mutual buying, selling, manufacturing, storing, transporting, or other handling or dealing in or with agricultural, dairy, or similar products, and, under certain restrictions, the purchasing or selling of groceries, provisions, and other articles of merchandise to shareholders in such farmers’ associations. At least 12 members are necessary in the formation of a cooperative association. The association must be incorporated and conducted in line with the regulation governing such organizations. Profit getting and sharing is possible under the Missouri empowering act. The Missouri seed law is designed to protect purchasers from seed which is impure or not true to name by requiring proper labeling. It applies to practically all farm seeds (other than garden and truck crops), such as grasses, sorghums, clovers, peas, beans, vetches, forage plants, buckwheat, flax, rape, barley, field corn, broom corn, oats, rye, wheat and all other cereals. The law applies to sales of 10 lb. or more. and prescribes that each lot must bear a label stating (a) the common name, (b) approximate percentage by weight of purity, (c) approximate total percentage by weight of weed seeds, (d) the names of certain weed seeds or bulblets if present in more than stated amounts, (e) approximate percentage of germination including state- ment of year and month when tested, (f) full name and address of vendor, (g) name of state where seed was grown. Certain exceptions apply to farmers who are pro- ducing seed for local sale or for sale to be recleaned or otherwise prepared. Minnesota established a State Department of Agriculture in 1919 which promises, once it is fully organized, to give considerable service to the farmers of that state. The department is charged with regulatory duties pertaining to marketing, and the securing of agricultural statistics. The same legislature also provided for control of feeds offered inthe market by requiring proper labeling and providing for inspection, sample collec- tion and analysis: A State-wide road program affording good truck roads for the state, and a law providing for a state entomologist and nursery inspection, are both of material help, the former, in particular, being a measure which promises much to agriculture. Arizona.—Perhaps the most outstanding Arizona law affecting agriculture is a water code with provisions for establishing water rights that will tend to eliminate controversies. Under the law, natural stream flows unappropriated or not used for 5 years revert to the public. For protection, a qualified State Water Commissioner is appointed, whose duties are to survey water resources and make recommendations for developing, to formulate and pass necessary rules and regulations concerning the appropriation and distribution of the waters of the state for domestic, municipal, irrigation, stock watering, water power, and mining uses. The act contains 62 sections and defines in much detail all rights, privileges, and concessions acknowledged or permitted there under. FARM LAW 621 New York.—Concerning New York state legislation which has been of value to its farming interests, emphasis is placed upon four acts which have been designed (a) to legalize cooperative stock companies, (b) to provide for cooperative membership associations for marketing purposes, (c) to employ state aid in the construction of township highways, (d) to require more rigid inspection of seeds, feeds, and fertilizers. North Carolina has adopted a state act creating a new type of farmers’ communities.* A law providing for the organization and regulation of a credit union has been enacted in the state. North Carolina has also adopted the Torrens system of land registration. California has so many good laws for the protection of her agriculture that selection of those outstanding is rather difficult. Several distinctive types, each one of value, are therefore offered. California State Market Commission Act.—Under this act, the State created a Commission to carry on the business of receiving from the pro- ducer, agricultural, fish, dairy, and farm products, and to sell and dispose of these on commission. The management of the work is invested in a Market Director, who is empowered to establish in all cities and towns which he considers suitable commission markets to handle these products, where producers can consign their product for sale and distribution. The gathering and disseminating of information on subjects relating to the marketing of California products were by the act made a duty of the commission. Restrictions are so placed upon the Director that he can not engage in any other line of business during his term of office, so that his whole time and attention are devoted to the duties of the office. Neither can he hold any stock or other interest in any produce commission business. To insure the faithful performance of duty, the Director is bonded in the sum of $50,000. California Standards for Packing Fresh Fruit—The California stan- dards were established to regulate packs of fruits and to insure honesty of pack. Under this act all fresh fruits (except oranges) when packed, shipped, or offered for sale, must be mature but not over-ripe, well colored for the variety and locality, virtually uniform in quality, virtually free from insect and fungus pests, rots, bruises, frost injury, sunburn, and other serious defect, and, except in cases of unpacked fruits and vegetables, shall be virtually uniform in size. All layers shall be approxi- mately the same numerical count when packed in straight-sided containers. In sloping-sided containers, no layer below the top layer shall have a greater numerical count than the former. The shipment must be of virtually uniform size, that is, peaches, pears, and quinces are not to vary more than 14 in. (through cross section) and apricots, plums, prunes, cherries, berries, not more than }¢ in. *For full account see ‘Rural Life” by J. C. Galpin. 622 FARM MANAGEMENT Standard containers are provided for by law as follows: TaBLE 246.—LEGAL REQUIREMENT FOR MARKET CONTAINERS—CALIFORNIA : : : Depth inside, | Width inside, | Length outside, Standard containers are given as: aaah ae i inches inches inches Standard pear bos: ilebmegy ec al year 1. > cide ater al : : rth (hy wll “torre h- Fa Rl a ‘i Pool? dur aR: wl Nw ety are ; matt ou Tina hl pled eallvere: fp bo J é : wu 4 te hina arid} s PMaee argh Ua i> anita ted degen bb Poa Ate ey wt fan TH Ah On dy ite ihe tor diab wi » f ACB E irene Oent ” x ; ae) SY GUUS CLL. “Sere LCN hes ae Nee lk OG ab Be een ad Pheu facervike n een mena « hy » 30° Bit re he : r eT eh Ailsa. we! ae? shawty A v4 iw } tf Je : prertiiieg? ale ? ¥ Pretty! ‘akin a7 rt | 43 veel Palit oa? (ire rive one tl i . Anas Oe. «Ae a: 38% LP Tie nents ie) ed hina pee ay ee FOF ARR ci teg 2 Peel Nine ineyatt ofa ss Fae QUE ire ae Neti Fucks iigven ty hy Ad, yeu baieh ie ea YS ROtKy = ania i a] tie! i oar “Ve Pha elie n a Pay Gs > + A ’ 1» Voie ater oo eae PARES at i ‘ } x ‘ it : } a) Diy t veh 4 ah i PART MI INTRODUCTION TO PART III Part III is inserted for a little discussion of the personal side of farm management, to touch upon the qualifications and requirements sought in those to whom properties are entrusted, and to outline some- thing of the duties devolving upon a farm manager. Getting started is of importance to students about to step out of their classrooms into a busy, somewhat exacting, and occasionally none too sympathetic business world, hence the personal tone has been deliberately kept in line with the way the original material was prepared and delivered to college classes. 40 625 \ Li) THA é 4 ¢ ? RIO I zien: «ay a ee (ye bye ae To Pligg OF - teeta : c i ies! Loo uae 7 nhtety ant i! re ‘ ; a | val Trt sary av Se * %; 24 * > 5! : ‘ rie) Wee a ak ae > Oy nthe . . nr ; j . bite ha iar ea if J f a ef t mS i i - ' : ean) y hoy e . on 297 79 ae . | . . , ae De oe) " CHAPTER XXVI THE FARM MANAGER Selling Service: Duties: Qualifications: Outlook Of the more than 7,000,000 farms in the United States, about 10 per cent are handled by managers, or roughly lin 10. Of these managers, some are self-made men, often elevated from the ranks, some are owners’ relatives, while a goodly number are recruited from agricultural schools and colleges. Subdivision of large holdings (in the west), change to intensive farming methods, retirement of active farmers, non-resident investment in farm lands, and development of estates, are factors tending to increase the demand for managers. As the number of agricultural college graduates who enter the field increases, their influence is seen in their selection of other trained men to work for or with them, thus intro- ducing a tendency to replace the so-called practical men with college- trained men. How fast this replacement can take place depends on the degree of success attending the efforts of graduates to prove their ability in a given section. Definition and Status of the Farm Manager.—A farm manager may be defined as a man in charge of an agricultural enterprise large enough to necessitate use of his full time in supervision and business details, who does none of the actual labor of production but who is charged with the selection of crops and products, the organizing of the work, its proper execution, the care of labor, the selling of the product, the keeping of records and farm books, the handling of all funds and financial trans- actions, and the observance of legal regulations. A farmer is, under this definition, not necessarily a farm manager, since the latter is charged with business details surrounding determination of policy, plans for establishing and conducting operations, and dis- position of the final product. A farm manager therefore stands relatively high in the seale of farm personnel. A graphic illustration may serve to indicate the relative position of the salaried personnel of a farm organization. Employer As capitalist, investor, board of directors, stockholders. General Manager Usually not in residence upon a farm, employed for enterprises involving more than farming; determines policies and guards the broader issues; answer- able to the employer. 627 628 FARM MANAGEMENT Farm Manager In charge of planning, organizing, and executing the business details of a | farming enterprise, which may consist of one or more farms, contiguous or separate; occasionally not in residence upon the farm; answerable to the general manuger or directly to the employer, and responsible for work of superintendents employed under him. Superintendent Always in residence upon a farm, in charge of planning and executing the work on the farm(s) under his charge, responsible for the proper conduct of the foremen employed under him and the safe-guarding of the property entrusted to him; answerable to the employer, the general manager, or the farm manager, according to the type of organization. This line represents Knowledge and Experience End of Schooling Each space on this line represents one year of time. An average of four to six years is required for beginner and laborer period. Fig. 96.—Graphic presentation of the status of the farm manager. Foreman In residence upon farm and immediately responsible for the conduct of the farming operations, the men employed under him, and the safe-guarding of equipment belonging to the lands placed under his charge; answerable to superintendent or manager according to type of organization. Strawboss In residence; a man who is placed in charge of small working groups, often as a working leader or pace-maker, and who is held responsible for the con- duct of the men and stock during working hours; answerable to the foreman. THE FARM MANAGER 629 Skilled Farm Laborers As tractor drivers, long line teamsters, harvester men, machinists, stockmen, etc. Answerable for the quality and quantity of their work to the straw- boss or foreman. Semi-skilled Farm Laborers As fruit tree pruners, irrigators, mowing machine men, two-horse teamsters, milkers, ete. Responsibility same as for skilled farm laborers. Unskilled Farm Laborers As cotton pickers, pick and shovel men, hay pitchers, certain types of fruit pickers, etc.; responsibility same as for skilled farm labor. Each successive stage in the progress from unskilled labor up the organization ladder calls for the lapse of time so that training, experience, and personal capacity can be united to serve the requirements made upon the men in their different stages of responsibility. Van Norman!*3 uses the graphic method of illustrating this. Selling Service “Selling service,” ‘‘getting a job,” “obtaining a start,’’ or however the initial embarking into agriculture may be styled, with a view to qualifying for a farm managership, is important to all who must work for wages or on salary. Students in agriculture, especially, frequently ask the question ‘‘ How should a man go about it to get a job? In other words, when we are through with college (and presumably have obtained our diplomas) how shall we sell our knowledge?” The difficulty often attached to securing a position warrants some consideration of the problem. At the outset, one should distinguish between the demand for qualifi- cations (2.e., personal characteristics), and for duties (7.e., expected performance). An employer usually hires a man upon an estimate of his qualifications; he pays for performance. To have the matter squarely before us, let us consider (1) what an employer seeks in an employee, and (2) what a college trained man has to offer. What Does an Employer Desire in an Employee?—Taking up the first proposition, the whole situation may be summed up in the words “the ability to. make money honestly.”” For some men, the word “honestly”? can be omitted, but the proportion falling into this category is relatively small. A man new to a position may think that greater stress is placed on other factors than the ability to make money. Some employers try to expect excessive deference in their employees, others favor pleasant companionship, still others frown upon certain personal traits such, 630 FARM MANAGEMENT for instance, as the use of tobacco or indulging in card playing or Sunday baseball. But, unless a man has ability to make money, he will usually find that his fulfillment of the other requirements will avail him little. Other men who have the money-getting ability but exercise less effort to curry favor in minor things and apparently enjoy less favoritism are more likely to succeed in the long run. The insertion of the word “honestly”? may warrant some additional explanation. While there are men who will wink at transactions pretty close to the line between honesty and dishonesty, provided they work out successfully, the majority of employers are decidedly against countenancing this sort of thing. They figure, and rightly, that a man who will utilize such tactics for them would not hesitate to utilize the same tactics against them if an opportunity were offered. This does not always follow, however, and there are instances of dishonest work done by employees for their superiors purely from motives of blind devotion and loyalty. In general, however, since the business of the country is about 95 per cent based on credit and confidence in one another, clear-headed business men see too much danger in encouraging dis- honesty. Taken all in all, general experience shows that temptations will assail every man, and he who will employ crooked practices for his em- ployer is in danger later of sacrificing his employer to his own personal private gain. | What Has a College Trained Man to Offer?—At the very outset in discussing ‘‘ What has a college trained man to offer?” it is apparent that few college graduates have had a chance to demonstrate their abilities to earn money. They are selected and employed for other reasons. These cannot be so simple as the answer concerning what the employer desires. The first factor is a belief that a trained mind is a valuable instrument in developing a man. It isn’t wholly the array of facts which one is able to collect, valuable as these are, which makes a college career of greatest worth, but rather the ability acquired to think, to use one’s brain. Employers therefore find that the college man is good material to develop. But it is worthy of note, he does not take a man for what he is on graduation, but rather for the possibilities he contains. Sec- ondly, a college is a kind of winnowing machine, and those that graduate (the question of finances not being considered) are the wheat from the chaff of the total grist which enters, and the man who is looking for good assistants finds the first elimination already done for him. The third consideration which helps the college man is the scarcity of good men at the top. As long as this condition exists, college men will be given first chance since their training, combined with a very desirable admixture of enthusiasm, brightness, energy, and polish, especially fits them to succeed. THE FARM MANAGER 631 We may say then that the college man has to offer the employer a partly trained mind and practically unlimited possibilities. He usually lacks experience, often tact, and has not as a rule had a chance to show his earning capacity. A College Education.—The United States Department of Education is authority for the following statement: ‘‘Less than 1 per cent of Ameri- can men are college graduates, and yet this 1 per cent has furnished 50 per cent of the constitutional conventions, 55 per cent of all the presidents, 36 per cent of all the members of congress, 47 per cent of all the speakers of the house of representatives, 54 per cent of all the vice-presidents, 62 per cent of all the secretaries of state, 50 per cent of the secretaries of the treasury, 67 per cent of the attorneys-general, 69 per cent of the justices of the supreme court.” It is not intended to hold up public office as the highest form of suc- cess; but the fact that the 1 per cent of college graduates have had such a conspicuous part in our public activities indicative of the value of college education. If the truth could be determined, the value of this education would be demonstrated with the same force in most other lines of activity. It is estimated that the man who has had no schooling has about one chance in 150,000 of performing distinguished service. The man who has an elementary education has four times the chance of the man who has no schooling. The high school graduate has 87 times the chance of the uneducated man, and the college man has 400 times the chance. And this proportion will apply with just as much force to farming as to any other line of activity. Looking for a Position.—The foregoing should furnish some ideas as to what procedure should be followed in looking for a position. Unless one can offer an employer experience sufficient to convince him of one’s ability to assume immediate responsibility, it is wiser to look for some- thing where the owner is either so public spirited, or needs a man so badly that he is willing to make considerable personal effort to start a man out right. Once one knows what he wishes to do, his next move will be to find the opening. A great variety of ways to do this present themselves. In many localities personal contact counts for a great deal. That is, one man will recommend another or one will inform another of an opening. For this reason, it is a good thing for everyone to state what he is looking for in a frank manner to those he thinks can help him. These may be friends of the family, friends made at college, one’s college faculty, or, perhaps, some firm or employment bureau with which an application has been filed. Summed up in a general way, without much regard to order of great- est value since this is a rather difficult thing to judge, positions may be sought through the following channels: 632 FARM MANAGEMENT (a) By inquiring of friends or acquaintances personally or by letter as to knowl- edge of openings, including those members of your college faculty who are personally acquainted with you. (b) By writing letters of application to firms who are constantly seeking new men. (c) By using the lists on file with your college or university which consist of 1. Applications from employers for men, and 2. Lists of students offering their services, stating experience and starting salary. (d) By filing an application with a reputable agency. (e) By watching the advertising columns of the agricultural press and daily news- papers for men wanted. (f) By advertising your services in the papers. Choosing the Employer.—There enters into the questions surrounding the obtaining or accepting of employment a need for estimating the em- ployer. One should beware of the type of employer who jumps from one hobby to another, or who follows a vacillating policy, or who fails to recognize the value of loyalty, or seeks immediate results, or considers an upheaval a preface to a change, or is a persistent fault finder, or fails to live up to his promises, or orders practices bordering closely upon dishonesty. One should seek further, and accept the employer who is willing and able to use to advantage such knowledge and experience as the applicant is able to offer, who will give a beginner or a newcomer a chance to prove himself, who is reasonably charitable toward ordinary or occa- sional mistakes, who has the opportunity and the desire to advance men into broader fields when promotion is justified. There are two especially prominent factors involved in the successful carrying out of any employment proposition. One is the employee, of whom much has been written: the other is the employer. No employer can reasonably be expected to entrust important operations or heavy investments to another without sufficient proof that his interest will be safeguarded in every way. But no employer should attempt or desire to take advantage of conscientious, hard-working, loyal employees who are striving to serve and protect the employer’s interests. There are enough instances to warrant drawing attention to this and warning against accepting employment under faithless or over-exacting employers. As acquisition of farm property becomes more difficult, men will find in farm management an opportunity to engage in farming on a reasonably large scale. Some men prefer to work with other men’s dollars rather than with their own pennies, and, as every man should do the best that is in him, it is sometimes entirely justifiable to forego working for one’s self on a tiny scale and to take over duties for a corporation, cooperative concern, or individual with large assets. In so doing, however, the change in occupation should not involve less of public service or diminish a spirit of ambition. Western agriculture is today in a transitory stage. With the cutting up of the large holdings into smaller units, and the intensifying of a former THE FARM MANAGER 633 generally extensive agriculture, openings for men are increasing. The opportunities, however, must be sought. There is no common source of information covering openings. Much of the advancing of men is done by personal effort. A family friend hears of an opening and recommends you fortrial. A business man learns of youfrom an acquaint- ance of yours and suggests you for an open or pending position. Unless other things more than compensate, it is not always wise for a $5,000 man to run a $600 business—even for himself. A man should utilize his best resources to the fullest extent. This, however, will ordi- narily be best accomplished when operating one’s own affairs— even though you may work with your own dollars rather than the other man’s thousands. Application.—Let us consider the next step to be taken after you have found something which seems to appeal to you, and you are ready to make personal application. This will be done either by letter or in person, circumstances determining the best method to follow. If a friend of yours recommends you first, he will probably make an appointment at the time and no letter will be needed. In fact, asageneral rule, a personal interview is so much more satisfactory that it is clearly advisable un- less the prospective employer insists on an application by letter, because he is too busy to see everyone, or else the distance is too great to warrant traveling expense without some assurance of securing an opening. Thus, each individual case must be decided by itself. Applying by Letter —Considering application by letter first: formerly, a good deal of stress was placed upon a man’s handwriting, and applica- tions were almost invariably sent in written by the applicant. Today, however, greater stress is placed on correct business methods, so that unless your source of information regarding a position states that your application should be in longhand, typewritten. Standard letter, type- writer paper, 814 by 11 in. is convenient for filing and easy to handle. In writing, do not attempt to give your life history, prospects, desires, or family affairs unless these bear directly upon the position. Leave something for an interview. Confine your statements to plain business and give only such information as will tend to bring you a hearing. Since your practical experience upon graduating from college will usually be negligible, you must approach your man from a different angle. Your best chance will lie along the lines of getting a trial and a chance to learn the details of any business. You must prove yourself worth the time and trouble to break youin. Your best course will then be to find a good firm and enter a general application, stating what branch of work you wish to follow up, what you have done to train yourself, and asking the privilege of an interview. Nine times out of ten, if a firm thinks they can use you either then or at some time in the future, you will be given a fair hearing. In this connection, it is undesirable to state salary de- 634 FARM MANAGEMENT mands. Make this secondary until you prove to the firm’s satisfaction, as well as your own, that you are really of some value. As a general rule, a college graduate is of mighty little value in an earning capacity— handling ranches—until he has been out of college 2 years. A few reach it sooner, while others take longer. A few never attainit. It is a curious -fact that such great differences exist in men. An occasional man seems born to succeed, and no matter what business he enters brings to bear the right amount of energy, brain power, and tact to insure its profitable out- come. Another man fails properly to balance the various factors, is either lazy, or misdirect. his energy to such an extent that he seems to be always marking time—he cannot get ahead. With such a man, a change is sooner or later not only advisable but imminent. Examples of Letters of Application.—Answers to the following “ad” placed once in a Sunday newspaper will indicate the necessity of a clean- cut answer and the driving home of essential facts. “Wanted: man to handle 1,000 acres in San Joaquin given over to barley, alfalfa, dairy, hogs, and small acreage of fruit. State experience, salary expected and ability. Box 20,898, Oakland Examiner.”’ The Results: Number of letters received—76. Second reading given—11 Accorded interview,—6 The two best of the 76 are given below, yet these are not exceptionally meritorious. No. 45 Marysville, Cal., Aug. 6, 1916. Dear SIR: I wish to apply for the position you advertise in the S. F. Examiner, Aug. 6. Have had plenty of experience in all the lines you mention, having been superintendent for three different companies. I can refer you to Mr. T. H. Means, 8S. F. Agricultural Engineers. Also Mr. R. L. Adams of the University of California. And T. H. Ramsey, Pres. of First National Bank, Red Bluff. I would expect a salary of $100 per month and everything furnished. I am acquainted with the San Joaquin valley from one end to the other. Am 82 years old, married and have two children. Have had 10 years, experience in charge of ranches. If you wish an interview, I will make a trip to your ranch any time. Yours truly, Aug. 7, 1916. Box 20,898 Examiner, Oakland, Calif. DEAR Sir: I have noticed your advertisement in Examiner as above, and beg herewith to offer you my services in stated capacity, my qualifications being as follows: Education.—Grammar school, high school, and agricultural college. Agricultural training in soils, crops, animal husbandry, dairying, and horticulture, covering a five-year period. THE FARM MANAGER 635 Experience.—Raised on a farm devoted to general products, namely, grain, alfalfa, hogs, and prunes. Worked out on ranches and farms in different localities. Was connected with-the dairy on Stanford Ranch at Vina; with the E. Clemens Horst Co., at Los Molinos; with Howard and Hedgers at Wrens, Oregon; and with the Sycamore Ranch, Los Molinos, superintending same at the present time. Have been with this ranch—Mrs. Mary ——-—— estate of 2,200 acres—for about three years but wish for a change to a position paying a better salary. $100 and board and lodging is the value I place on my services per month. I am acquainted with office work and bookkeeping necessary to conducting a ranch successfully; handling finances, correspondence, shipping, and everything that enters into the business side of farming, which is just as important, if not more so, than the management of field work, to my mind. I feel capable of handling your business, which is very similar to the one I am hand- ling at present with barley, alfalfa, hogs, and fruit—prunes. My experience in milk- and-butter-fat-production, and training therein fits me further to your proposition. Trusting that we can come to some agreement, and that I can be of service to you, Sir, I am Yours very truly, Note that there were 76 replies from one insertion of 4-line ‘ad,”’ hence applicant must be specific, give ample detail for quick decision, and leave decision to employer. A well-written letter, clearly legible, helps. Example of Successful Letter of Application—The following letter, written by a student in the University of California, and directed to 17 names suggested by men who knew the student resulted in 12 or 13 answers coming back, of which six or seven were good for positions. His letter read: “At the suggestion of Professor, I am writing to inquire if there will be an opportunity for me to obtain employment with you after May next. Iam at pres- ent a student in the University of California, and have specialized in Fruit Growing. I will graduate next May, when I will be twenty-five years of age. ““My practical experience has been as follows: “1. General Horticultural Work: Eight months, during which time I was a shed foreman in an asparagus packing shed and a field boss for Japanese laborers. I also laid out and planted a ten-acre apricot orchard, and did general horticultural work such as pruning, spraying, teaming, picking, and the like. I have also done considerable pruning at various other times so understand this phase of the orchard business. I am also familiar with the common orchard pests and diseases and their control, and with the preparation of spray materials. “2. Gas Engines: I have had experience with gas engines, having worked for three years in a Berkeley garage while attending college. I am handy with tools, and can handle most repair jobs that may come up in ranch work. “3. Surveying: I have had fifteen months of surveying experience, and this may be of value to me in handling any irrigation or orchard planting that may come up in orchard work. “4, Office Work: I have had about seven months’ experience in office work for a lumber company, and have been a shift bossin amillfor about twomonths. Although not connected with farming, this has been good experience for me in handling men. “Tf there will be any opening, I will be glad to have you grant me an interview 636 FARM MANAGEMENT . Fie. 97.—Types of letters good, bad and indifferent, written in answer to the adver- tisement for a farm superintendent given in the text. THE FARM MANAGER 637 at your office at any time you wish, preferably on a Saturday, so I can arrange the trip. If you desire references, I will send you the names of the people that I have worked for. “Thanking you for any consideration that you may give this matter, I remain Very truly yours,” As samples of extracts from answers, note the following: Letter No. 1.—You have evidently had some valuable experience preparing for the business of fruit growing, and if any inquiries should come to this office regarding a trained horticulturist, I shall gladly notify you of such. Letter No. 2.—Replying to yours of the 2nd, we are not in a position at this time to say whether we shall have anything to offer you. However, some Monday at your convenience, you might arrange to call on the writer at this office. Better telephone in advance so that you will not miss catching him. Letter No. 3.—Your valued favor of the 29th ult. is received, and I have carefully noticed your experience in different lines of work. It is difficult for me to say at this time whether I can use your services or not; particularly as you do not wish to engage in any outside work until next May. I understand, of course, that the reason for this is that you will not graduate until that time. If you will correspond with me next April, or if you prefer, alittle earlier than this, I may be in a position at that time to advise you whether we can use you or not. I consider from the practical experience you have had in SET lines we could use your services to a good advantage. Letter No. 4.—In acknowledgment of yours of the 4th inst., I have to advise that if you will bring this matter to my attention next spring, I do Ala think there will be any difficulty in securing a position for you, the exact location of which I am not at present able to say, but, on account of the wide experience you have had in orchard work, I would consider that you would be of valuable assistance to some of our large shippers during the busy season. Letter No. 5.—If you are willing to commence on the ground floor in our business, we will give you an opportunity to work up. We could not at first put you in charge of any department of our work until you thoroughly understand the same, so you would know when the work was being fone properly and when a man was doing a good day’s work. Following a laboratory exercise in which students were asked to apply for a position through a sample advertisement, the attached letters were received. In general, from about forty letters the following objectionable things were noted: 1. Two or three wrote on both sides of the paper. 2. Several letters were too long, the writers evidently figuring the reader’s time of no value. 3. Some of the letters were rambling. The writers were too long coming to the point. Men thought on paper rather than preliminary to writing. 4. Not a man stated that he was single. 5. A general tendency to state what men thought they could do rather, than what they had done, leaving the final judgment to the advertiser. Such expressions were common—‘‘I am sure that I can handle your work to your entire satisfaction;” “T feel that I am capable of handling your ranch successfully,” ete 6. A few wrote letters too short, being so abrupt as to give the impression of surliness. 7. A considerable number of words were spelled wrong which would not help a man with an employer who must be represented in a business way—such words as “diarying,” “experence,’” ‘‘advertizement,’” ‘refferences,”’ ‘“forman,’’ ‘aplicant,”’ “‘handeling,” “‘salery,’’ “posetion.”’ 63 FARM MANAGEMENT PD 8. Too many used stereotyped phrases, such as—“ Hoping to receive a favorable reply,” “Hoping to hear from you soon,” “Having seen your advertisement in,” “Thanking you in advance,” ete. 9. Too many wrote general statements as to experience, and in not enough detail, An employer would have trouble to know just how to place the man. Such relative terms appeared as “considerable experience,” “some experience,” “quite a lot,” “two years’ ranch experience.” Personal Interview.—In talking over this matter of obtaining a situation with a student, he asked the writer—“When you do get a man’s ear, what should you say?”—meaning, how should one direct the conversation. The answer to this is to let the other man do both talking and asking of questions. Confine yourself to answers. If, at the con- clusion of the interview, you think you have a chance to secure a trial and want to know what the position is, seek only enough information to locate the job and then make your inquiries on the outside. Em- ployers are often sensitive to cross-examination, and a man may spoil his chances by too many detailed inquiries, although otherwise he may have made an agreeable impression. To my mind, two words will cover all one needs to bear in mind when approaching an employer for a position of any kind. These are inspire confidence. Here again your study of the man you are to meet, both by questioning others as to his traits, likes, and dislikes and by a close quick estimate when you meet, will go far to determine your bearing. Some men wish full accounts, others condensed summaries, Some men want a quiet demeanor and calm bearing, others a bit of bluster and “jolly.” Hence the only way to express it is to advise you so to conduct yourself that you inspire confi- dence in yourself on the part of the man who must eventually rely upon you as a factor in carrying on his business affairs. And this confidence must be continued. A student once asked me— “How should a student use his knowledge gained here? Should he put it into Immediate use?” Here again, it is wise to observe the views of your “boss.” If he belheves in the new order of things and has hired you because he thinks you can successfully install them, then “go to it.” If, on the other hand, he is apparently satisfied with the old methods, you had better go pretty slow in suggesting improvements or changes. For one thing, you may find local conditions which necessitate the present — order, or for certain reasons you can’t utilize the best scientific teachings. Better to accept things as they are until by quiet trial on a small scale, or from exhaustive investigation, you feel that you have a better way. As a general rule, with most men, no decided changes should be recom- mended under a year’s residence on the work. There are of course some exceptions. Another thing, be very careful of the making suggestions which do not actually improve. Your knowledge may show, for instance that the buildings are poorly planned, but unless you are pretty sure of THE FARM MANAGER 639 your ground, it wouldn’t be wise to recommend their replacement in their entirety. But, when new buildings are to be put up, you can then figure on a correct ground plan. You may find, however, opportunities for shortening steps and lightening work entailing little change or expense. Such demonstrations will go far to prove the soundness of your ideas. References and Testimonials.—References and testimonials do not occupy very high places in the business world, although they are used to a certain extent. When there are no mutual acquaintances between employer and an applicant for a position, references are used to create a common basis of understanding. The references most valuable to a business man are those by former employers, by mutual friends or acquaintances, or by men _ having intimate knowledge of the applicant’s work. ‘Testimonials as to char- acter are worth something, but as these cover but one of the common requirements, too much stress must not be placed upon them. Two or three reliable men given as references are worth a dozen nobodies. Men given as references should be as prominent in business as possible. Teachers, ministers, friendly neighbors, and the like are not considered first-class references, except within certain limits. The reason why references are not held in very high regard is not far to seek. Most men believe in the inherent right of every man to make a living, and the reference may not feel like assuming any responsi- bility for keeping a man out of a job. Then other elements enter in giving a reference, such as sympathy for the man or his family, or a desire to get rid of a man easily, a belief that under different circumstances he might make a better showing. The open letter given a man is the poorest kind of reference) Far better is the permission given you to use a man as reference. The correspondence is then not only private in nature so that each man feels free to express a frank opinion, but the investigator can ask specific questions bearing directly upon the position in mind, and thus eliminate much of the general information conveyed in an open letter. Selling Ability Paramount in Business.—This covers in a fairly thorough manner a few suggestions regarding the securing of a position. There are, however, one or two additional thoughts. The first concerns the phases of his ability which aman should develop. It would seem that of all the different aspects concerned with agricultural confidence matters, the ability to sell stands paramount. This can not stand alone of course, for without production, for instance, there would be nothing to sell. And further in agricultural work the methods of selling are fairly well defined. Most farmers are poor salesmen. And, as the proper disposal of a crop will go far to determine success or failure, the selling end deserves much thought. In this connection, it is not so much a study of methods of selling as of the developing of the human 640 FARM MANAGEMENT aspects so that you will be able to meet men in a manner successfully. A course in salesmanship is one of the biggest assets a young man can have, for the development of qualifications which fit a man to sell goods will fit him personally to ‘“‘make good” in any line. It need merely be mentioned that a good salesman must be tactful, affable, keen, mentally alert, able to speak concisely and to the point; he must possess a full knowledge of the thing he is selling and the conditions which surround its acceptance and use. There is no room for jealousy, sensitiveness, half-information, or laggardness in good salesmanship. The next point is in connection with specializing. One should not specialize too closely. It is well always to have a second ‘‘shot in the barrel.”’ For, although this is called the “‘age of specialization,’ the business world is rapidly swinging around to the broadly trained man. Further, employers are not entirely satisfied with men trained on the outside as specialists. They prefer to develop their own men. This may be good for the employer, but it is doubtful if it is good for the man. ‘Trained to do but one thing, he is then at the mercy of the firms who desire men of his stamp, and as he ages or marries and finds an in- creasing family making demands upon his income, he tends toward a dread of losing his job. Employers may not take advantage, but such an employee lives under a more or less constant fear that they may. And, since many business corporations are run for profit and not for humani- tarian ends, when a better man can be found, or a man capable of doing the same work for less money, family circumstances or personal needs are not apt to carry much weight. It’s a pitiful picture, and, unfortunately, only too common a one. A last thought is that if one can make money for others, he should be able to make money for himself. Once one starts in on his own hook, he’ll have the greater reward of personal independence. It can not be gainsaid, however, that this won’t do for all men. With ability, but without capital, they find greater pleasure in working for some one other than themselves. But good positions are scarce and a man grows grey early in the service. As a general thing, a young man should start out for himself. Either choice is a hard road, but the latter leads to surest independence. Estate Administration Thus far, the management of estates is but a small factor in American agriculture. Unless involved in litigation or retained for sentimental reasons, American lands which can not be operated personally by some member of the family, by tenanting or by a manager chosen by mutual consent of the interested parties, are usually sold and pass on to other and active farmers. There is a small field for estate managers desiring to handle the execu- THE FARM MANAGER . 641 tive work of holdings reserved for hunting purposes, for country resi- dences, for out-of-town houses, for the consummation of some owner’s life-long ambition, and sometimes, unfortunately, merely for the gratifi- cation of some one’s passing inconsequential whim. Demands upon managers vary with different owners. They range from the main- tenance of game parks or hunting lodges, the preservation of a bit of wild wood or a substantial forest, the breeding and rearing of blooded stock, the desire to obtain fresh eggs, fruits, milk, vegetables, berries, and meat sufficient for the immediate family and friends. To make an estate pay is commonly a secondary consideration. At- tainment of the specific aim of the owner usually does not carry with it a paramount wish to make it self supporting. Funds come from sources other than the sale of farm products. To qualify successfully as an estate manager necessitates two things: (a) knowledge and ability to bring about the specific object for which a manager is hired; (b) personal capacity to please the employer and his guests. But while the list of requirements is short, the demands upon the individual are by no means slight. Some managers are expected to join in entertaining guests; a spirit of servility is expected of others. Some places offer a man-sized job; others are little better than a lackey position. Usually the right man can command a salary as estate manager some- what above that of the ordinary farm manager, but, to offset it, the future in the business is usually restricted and somewhat narrowing. Young men considering employment of this nature may well spend a little time in studying the entire situation and then go slow in arriving at a final decision. A brief probationary trial will often prove a very desirable starting point. Reviewing Going Concerns There is a growing demand for specialists able to inspect and review going concerns. Increasing acquisition of farm lands by non-resident owners for investment or for future homes, and greater control of estates by non-agricultural attorneys and real estate men, are creating a need for the kind of service a consulting farm manager can give. Work of this sort is sometimes handled as a side issue by progressive farm man- agers, and by members of many agricultural college staffs—as, for in- stance, the Extension Service men. To serve intelligently in a consultative capacity necessitates first of all a thorough grounding in general and local farming methods, prac- tices, and theories—business, agronomic, zootechnic,—obtained from practical experience and class room training. To this must be added the ability to meet men—employer and employee, to observe accurately 41 642 FARM MANAGEMENT existing conditions, and to make the necessary deductions and recom- mendations therefrom. Not all men are equipped to do this kind of work. And a few poor guesses or unworkable recommendations quickly destroy the chances of entering what otherwise could be a very profitable and legitimate field for specialization. : Of all farm management work, investigating and reviewing operating concerns offers, to my mind, the highest possible goal. It calls (1) for the acquiring and exercising of a wide knowledge, (2) for incisive and clear powers of observation and deduction, (3) for likable personal qualities, and (4) for a good business sense. Properly qualified consulting farm managers are of real value in advising and directing the operation of estates, in law suits, in developing new agricultural projects, in reorganizing old businesses, in valuing farm properties, in installing proper bookkeeping systems, and in other ways for which their training especially fits and commends them. This profession is a specially attractive field because of the variety of work it offers. Consulting farm managers usually work on a per diem fee or else under a yearly retainer. The rate naturally varies with the reputation of the farm manager, the distance to the job, and its kind and size. Plans for 10,000 acres to be subdivided and developed properly call for a high degree of knowledge, the use of much time, and the employ- ment of additional assistance. A lawsuit often means submission to “bully-ragging”’ of lawyers and temper-provoking cross-examinations. As nearly as a general scale can be given, possibly the majority of consult- ing farm managers figure on $25 per day and expenses, a few ask and obtain $50, and a very few $100 or more. Rates are occasionally limited to $20 per day or even less. As such compensations may appear high, it is well to bear in mind that the men fitted to be good consulting farm managers are few, and as in the cases of the doctor or lawyer, a long period of training and probation is necessary before ability is attained; while occasional dull periods are liable to reduce very materially the annual income. There is really a lot of excitement resulting from going over the work of an incompetent foreman and straightening him out in relation to the peculations of his subordinates, in resurrecting a dying business, in turning a non-profitable business into a profitable one, in hunting leaks, in determining sources of profit, in reorganizing personnels, and in the thousand and one other things the consulting farm manager may find confronting him. In China, it is said, there are instances where doctors are paid while the patient is well. Payment ceases with appearance of disease. The reverse is true in this country. It is doubtful whether the Chinese THE FARM MANAGER 643 system would work better in our country than the one we use, but it is probable that large savings would follow the employment of a consulting farm manager before starting a new agricultural project, rather than to wait until troubles, which usually could have been foreseen and pro- vided against, necessitate the calling in of a specialist. One may wonder if such a condition will ever come? Salaries The matter of salaries is of much interest to the prospective farm manager. There is no rule for determining a farm manager’s salary. The need of the employing concern, their desire to secure some specific man, the size of the business, the responsibilities, the number of stock- holders, the degree of control by a board of directors, the penuriousness of the head man, the nerve of the prospective farm manager himself and the choice of men, ail influence different businesses in different ways. Only a rough rule can be given. The firm usually furnishes a house or ample living quarters, any farm products raised such as vegetables, eggs, fowls, milk, butter and fruit, use of automobile or other vehicle, sometimes a cook, maid, or other servants, but at any rate good living conditions. Cash salaries for managers (not foremen) range from $100 to $125 per month for the smaller or less responsible positions to $10,000 to $15,000 or more per year for positions requiring broad-gauge, high-caliber men. Between these extremes are all conceivable variations. It therefore behooves a man seeking a farm management position to keep in touch with every source of information that may lead to an opening. This is particularly true in connection with positions on estates run for the pleasure of the owner rather than for financial profit, with large subdivision outfits, and with new land and development investments. Profit Sharing for Managers.—There is increasing recognition of the fact that best returns follow when the man in charge is given an interest in the profits. Various schemes for sharing in the earnings are being tried out. The attempts are still in the infancy stage, and no well-defined plan has been, or perhaps ever can be, worked out. Some difficulty attends the working out of a satisfactory profit sharing scheme. But the idea is sound, and wherever it is being carried out in practice, under some plan of determining the manager’s share in the responsibility for profit or loss, the results are gratifying. Bonuses.—Sometimes a flat sum is given as a bonus at the end of a successful season or at Christmas time. A new automobile, improvement of the manager’s living quarters, the addition of a piano or of furniture for the house, a trip for pleasure and rest, etc., are other forms of bonus. These all savor somewhat of charity and do not prove as satisfactory as 644 FARM MANAGEMENT a predetermined schedule under the operation of which the manager shall definitely receive a given proportion of the earnings. Just what shall constitute profit is sometimes difficult to determine. Always, though, when a bonus plan is to be tried out, the preliminary discussion must be thorough and the arrangement fully understood by all parties. Otherwise, the question bobs up at the time of dividing earnings and becomes entangled in consideration of such things as interest on the investment, depreciation, taxes, interest on borrowed money, and losses due to floods, fires, hail and frost. Utilization of Salary.—In connection with salaries, a study by Mann- ing into the living cost of city families averaging two adults and two children is of interest. He found the division of income, based on the amount, should be as scheduled: TaBLE 247.—PRORATION OF Famity INCOMES | Yearly Food Shelter @lothes Operating Advance- Insurance and Income expenses ment savings A- | Per- A- Per- | A- Per- A- | Per- A- Per- A- Per- mount! cent | mount} cent | mount} cent | mount! cent | mount) cent mount cent $1,200 | $330 | 27.5 | $300 25 $150 | 12.5 | $150 | 12.5 | $100 8.3 | $170 14.2 2,500 500 | 20.0 400 16 250 | 10.0 450 | 18.0 450 | 18.0 450 18.0 4,000 675 | 16.9 600 15 500 | 12.5 625 | 15.6 600 | 15.0 1,000 | 25.0° The headings cover: Food: Groceries, meat and fish, man’s lunches. Operating Expenses: Servant’s wages, telephone, laundry, fuel and ice, light, household equipment, fire insurance, incidentals, carfare. Rent: Rent, taxes, interest on mortgages, repairs and upkeeb: Clothes: Anything to wear. Advancement: Charity, tuition, books and magazines, vacations, music, travel, social clubs, amusements, lectures, doctor bills, medicine, gifts, automobile, loans. Insurance and savings: Investments, savings, life insurance, accident insurance, health insurance, mortgage payments. For families with more than two children, the item “Insurance and Savings” will be diminished somewhat; the items “ Food,’ ‘“Clothes,’* and ‘Operating Expenses’? being correspondingly increased. Where there are no children or fewer than two, the item ‘‘Insurance and Savings” should be increased proportionally. Children up to 12 years are usually considered about six-tenths of one adult; those over 18 an adult. THE FARM MANAGER 645 IN CONCLUSION Recognition that farming is a business is not new in many sections where farm management principles are not only well understood but have long been actively employed by farmers and producers in carrying for- ward their agriculture. The most successful farmers—be they engaged in horticulture, in stock raising, in crop production—are primarily busi- ness men. The more prosperous producers early learned the need of business methods if they are successfully to enter distant markets, obtain necessary labor, insure satisfactory transportation, protect themselves from foreign competition, and successfully carry crop forward from time of planting to harvest—efforts which often have to be expended over a long period of years, particularly in the fruit industries. Men who handle their farming operations primarily as a business are obliged to keep constantly abreast of the times; a few—the most suc- cessful—must keep several paces ahead, since, as in any business, the problems of tomorrow usually tend to be somewhat different from the problems of today. Farm managers, therefore, still have big tasks ahead of them which must be worked out either by individual effort or in con- junction with state and federal departments. They are facing such momentous issues as the necessity for the maintenance, and often for the increase, of the crop producing power of the land, whether this be by addition of plant foods, incorporation of organic matter, provision for irrigation or drainage, leveling, removal of alkali, neutralizing acid condition, or by the recognition and combating of pests within and without the state boundaries—insect, fungus, rodent, and weed. They must help in working out such questions as: 1. A better knowledge of costs of production to justify price fixing, if prices can successfully be fixed except through the traditional give and take of the market, and to educate consumer and producer. . This means, as a corollary, more extensive use of farm bookkeeping. 2. A determination of -how far tenanting of farm lands should be promoted and whether in such tenancy a place can be found for the growing generation to obtain a foothold in farming and a start toward ownership and independence. 3. A stabilizing of the farm labor supply. This is important to indicate what direction future agricultural investments should take. 4. Sound means for financing young men who desire, and are qualified, to enter into farm enterprises. 5. Reduction of speculation in farm lands and a means for fairly valuing farm enterprises. 6. Absorption, amalgamation, or exclusion of foreigners so that these United States may be a nation of real homes, productive of sturdy, patriotic citizens. 7. Improved methods of transportation and marketing. As time goes on, there will be new problems to solve, new conditions to sustain or reject, new methods to incorporate, because American agri- 646 FARM MANAGEMENT culture is in a mobile state and today’s matters which are under discus- sion or under way may be materially different from those of tomorrow. It is the duty of the true farm manager to keep abreast of the topics of the day and to lend his influence and effort toward bringing about the best possible agriculture in its relation to Nation, State, community, family, and individual. Verily, the higher one goes up the agricultural ladder, the more responsibility he will meet and should accept. CHAPTER XXVII INDEX TO REFERENCES References are given in order of use throughout the text. Chapter headings preface the list of references applying therein. This method automatically results in a partial bibliography of reference matter. Chapter 1 GENERAL CONSIDERATIONS OF FarM MANAGEMENT 1. Washington Agric. Exp. Sta., Bulletin 123, ‘‘Time and Method of Tillage on the Yield and Comparative Cost of Production of Wheat in the Palouse Region of Eastern Washington,” C. C. Thorn and H. F. Holtz, July, 1915. . 2. Texas Exp. Sta., Bulletin 182, ‘Steer Feeding,’ John C. Burns, Nov., 1915. 3. Univ. of Nebraska, Research Bulletin 10, ‘Spraying Experiments in Nebraska,” J. Ralph Cooper, April 10, 1917. ; Chapter 2 SELECTING FARMING AS AN OCCUPATION 4. “Country Gentleman,” June 22, 1918. Chapter 3 SELECTING THE FarM BUSINESS 5. “Farm Management Notes,’’ California conditions, R. L. Adams, 1921. 6. This material was prepared for the author in February, 1919, by Mr. H. A. Miller of the U. 8. D. A. Office of Farm Management, aided by various field men of the same office. 7. U. S. D. A., Office of Farm Management, Professional Paper 341, ‘Farm Management Practice of Chester County, Pa.,’’ W. J. Spillman, H. M. Dixon and G. A. Billings, January 17, 1916. 8. U. S. D. A., Farmers’ Bulletin 761, “Management of Muck-land Farms in Northern Indiana and Southern Michigan,” H. R. Smalley, May, 1918. 9. U.S. D. A., Office of Farm Management, Bulletin 659, ‘““A Farm Management Study of Cotton Farms of Ellis County, Texas,” Rex E. Willard, June 17, 1918. 10. These three paragraphs, somewhat revised, are from U.S. D. A., Bureau of Plant Industry, Bulletin 259, “‘What is Farm Management?” W. J. Spillman, 1912. Chapter 4 SELECTING THE FARM 11. For further detail and guidance, the student may well consult ‘Choosing a Farm” by Thomas F. Hunt, published 1911 by the Macmillan Co. of New York. _ A portion of the material given here has been taken from this book. 647 648 FARM MANAGEMENT 12. Largely taken from U. 8. D. A., Farmers’ Bulletin 745, ‘Waste Land and Wasted Land on Farms,” James S. Ball, Aug., 1916. 13. A part of the material in this chapter is from U. 8. D. A., Farmers’ Bulletin 1088, ‘‘Selecting a Farm,” E. H. Thomson, March, 1920. This applies particularly to the paragraphs—Topography and Soil, Arrangement of Farm, and Water Supply. 14. U. S. D. A., Farmers’ Bulletin 1000, ‘“‘Crop Systems for Arkansas,” A. D. MeNair, Aug., 1918. 15. Manuscript copy of “The California Irrigated Farm Problem,” H. T. Cory. Appendix, quoting F. H. Newell. 16. Univ. of California, College of Agric., Study by the Dept. of Farm Manage- ment, Summer of 1916. Reported in Commonwealth Club of San Francisco report, “Land Settlement in California,’ Vol. XII, No. 1. 17. U. S. D. A., Farmers’ Bulletin 1088, “Selecting a Farm,” E. H. Thomson, March, 1920. Chapter 5 ORGANIZING THE FARM BUSINESS 18. U. S. D. A., Office of Farm Management, Professional Paper 492, ‘An Economic Study of Farming in Sumter County, Ga.,”” H. M. Dixon and H. W. Haw- thorne, Feb., 1917.. 19. U. S. D. A., Office of Farm Management, Bulletin 694, “A Study of Farm Management Problems in Lenawee County, Mich.,’”’ H. M. Dixon and J. A. Drake, July, 1918. 20. U. S. D. A., Bureau of Plant Industry, Bulletin 117, ‘ Profits in Farming on Irrigated Areas in Utah Lake Valley,” E. H. Thomson and H. M. Dixon, July, 1914. 21. U. S. D. A., Bureau of Plant Industry, Bulletin 41, “A Farm Management Survey of Three Representative Areas in Indiana, Illinois, and Iowa,” E. H. Thomson and H. M. Dixon, Jan., 1914. 22. Texas Extention Bulletin B-46, Oct., 1918. 23. Ohio Agric. Exp. Sta., Bulletin 227, “A Study of Farm Equipment,” L. W. Ellis, Feb., 1911. 24. “‘Wallace’s Farmer,” 45, H. B. Munger, 1920. 25. West Virginia Exp. Sta., Bulletin 173, ‘““A Two Year Farm Management Survey of Greenbrier and Monroe Counties,”’ A. J. Dadisman and C. F. Sarle, Feb., 1920. 26. U.S. D. A., Office of Farm Management, Bulletin 648, ‘“‘A Farm Management Survey in Brooks Co., Ga.,” E. 8. Haskell, May, 1918. 27. University of Nebraska, Bulletin 157, ‘Farm Management Studies in Eastern Nebraska,” H. C. Filley, Oct., 1916. , 28. University of Missouri, Bulletin 121, ‘““Land Tenure,’ O. R. Johnson and W. E. Foord, Dec., 1914. 29. Prepared by C. M. Titus, University of California, under direction of the author: California conditions, 1918. 30. Utah Agric. College Exp. Sta., Bulletin 165, “Labor Costs and Seasonal Distribution of Labor on Irrigated Crops in Utah Valley,”’ L. G. Connor, Oct., 1918. 31. Data from (a) U. 8. D. A., Office of Farm Management publications, espe- cially Department Bulletin 528, ‘Seasonal Distribution of Farm Labor in Chester County, Pa.,” G. A. Billings, Apr., 1917, and (b) West Virginia Exp. Sta., Bulletin 163, “‘Amounts and Costs of Labor Required for Growing Crops in West Virginia,”’ O. M. Johnson and A. J. Dadisman, Nov., 1916. 32. U. S. D. A., Farmers’ Bulletin 1015, ‘‘Producing Family and Farm Supplies on the Cotton Farm,’ C. L. Goodrich, Jan., 1919. INDEX TO REFERENCES 649 33. Kentucky Agric. Exp. Sta., Circular 14, ‘‘The Home Garden in Kentucky,”’ C. S. Adams, March, 1917. 34. R. H. Taylor, then Assistant Professor in Pomology in the University of California, in a personal letter to the author. Chapter 6 Tue Som Factor 35. U.S. D. A., Farmers’ Bulletin 986, “Farm Pract:ces that Increase Crop Yields the Gulf Coast Region,’’ M. A. Crosby, June, 1918. 36. U. S. D. A., Farmers’ Bulletin 716, “‘Management of Sandy-land Farms in Northern Indiana and Southern Michigan,” J. A. Drake, June, 1916. 37. U.S. D. A., Farmers’ Bulletin 924, ‘‘A Simple Way to Increase Crop Yields’’ (Methods of Coastal Plain Section of Central Atlantic States), H. A. Miller, Feb., 1918. 38. U. S. D. A., Farmers’ Bulletin 981, ““Farm Practices that Increase Crop Yields in Kentucky and Tennessee,”’ J. H. Arnold, Nov., 1918. 39. For the information constituting the basis for these paragraphs, credit is due to:—J. H. Arnold, G. A. Billings, F. H. Branch, D. A. Brodie, Levi Chubbuck, R. W. Clothier, M. A. Crosby, J. A. Drake, Byron Hunter, 8. O. Jayne, H. A. Miller, H. H. Mowry, A. G. Smith, and R. N. Thompson, of the Federal Office of Farm Management, Feb., 1919. Chapter 7 THE CALENDAR OF OPERATIONS 40. U.S. D. A., Office of Farm Management, Bulletin 528, ‘‘Seasonal Distribution of Farm Labor in Chester Co., Pa.,’’ George A. Billings, April, 1917. 41. U.S. D. A., Office of Farm Management, Bulletin 654, “Farm Organization in the Irrigated Valleys of Southern Arizona,” R. W. Clothier, June, 1918. 42. Chart of U.S. D. A., Office from Farm Management, Bulletin 528, see reference 31. 43. U. 8S. D. A., Yearbook, ‘“A Graphic Summary of Seasonal Work on Farm Crops,” O. E. Baker, C. F. Brooks and R. G. Hainsworth, 1917. 44. U.S. D. A., Farmers’ Bulletin 985, “Systems of Hog Farming in the South- eastern States,”’ E. S. Haskell, June, 1918. Chapter 8 Cuoice oF Farm EQuipMENT 45. U. S. D. A., Office of Farm Management, Professional Paper 423, ‘Labor Requirements of Dairy Farms as Influenced by Milking Machines,’’ H. N. Humphrey, Nov., 1916. Chapter 9 Buiwpine EQquipMENT 46. Kentucky Agric. Exp. Sta., Bulletin 179, ‘‘Construction and Equipment of Dairy Barns,’ W. D. Nicholls, June, 1914. 47. Texas Agric. Exp. Sta., Bulletin 210, ‘‘Barns for Work Animals,’ B. Young- blood, Jan., 1917. 48. U.S. D. A., Farmers’ Bulletin 126, “ Practical Suggestions for Farm Buildings,” George G. Hill, Feb., 1901. 650 FARM MANAGEMENT 49. Two publications used in this connection are Farmers’ Bulletin 1121, “Factors that Make for Success in Farming in the South,” C. L. Goodrick, Sept., 1920, and Farmers’ Bulletin 1132, “Planning the Farmstead,” M. C. Betts and W. R. Hum- phries, of the Division of Rural Engineering, Bureau of Public Roads, Aug., 1920. 50. U. S. D. A., Farmers’ Bulletin 1087, “Beautifying the Farmstead,” F. L. Mulford, March, 1920. 51. This section from Farmers’ Bulletin 1,132, see 49 above. Chapter 10 Fencine, Worx Stock, ImMpLEMENTS AND MACHINERY 52. U.S. D. A., Farmers’ Bulletin 321, ‘Cost of Fencing Farms in the Nerth Cen- tral States,” H. N. Humphrey, Jan., 1916. 53. U. S. D. A., Farmers’ Bulletin 816, “Minor Articles of Farm Equipment,”’ H. N. Humphrey and A. P. Yerkes, May, 1917. 54. Michigan Agric. Exp. Sta., Bulletin 277, ‘Studies in the Cost of Market Milk Production,” A. C. Anderson and F. T. Riddell, Dec., 1916. 55. U.S. D. A., Office of Farm Management, Professional Paper 501, ‘“‘A Study in the Cost of Producing Milk on Four Dairy Farms, Located in Wisconsin, Michigan, Pennsylvania, and North Carolina,” M. O. Cooper, C. M. Bennett, L. M. Church, Feb., 1917. 56. U.S. D. A., Office of Farm Management, Bulletin 500, “‘The Cost of Producing Apples in Western Colorado,” 8S. M. Thomson and G. H. Miller, March, 1917. 57. U.S. D. A., Office of Farm Management, Bulletin 518, “The Cost of Producing Apples in Hood River Valley,” 8. M. Thomson and G. H. Miller, March, 1917. 58. U. S. D. A., Office of Farm Management, Bulletin 614, “Cost of Producing Apples in Yakima Valley, Washington,” G. H. Miller and 8. M. Thomson, April, 1918. 59. U. S. D. A., Office of Farm Management, Bulletin 636, ‘‘Cost of Production of Apples in the Payette Valley, Idaho,” 8S. M. Thomson and G. H. Miller, May, 1918. Chapter 11 Tue CapiITaL REQUIREMENTS OF FARMING 60. U. S. D. A., Office of Farm Management, Bulletin 582, ‘Farm Management and Farm Profits on Irrigated Farms in the Provo Area (Utah),’”’ L. G. Connor, Jan., 1918. ; 61. From U.S. D. A., Office of Farm Management, Bulletins 446, 500, 518, 614, 638. Bulletin 446 is ‘‘The Cost of Producing Apples in Wenatchee Valley, Wash- ington,’ G. H. Miller and 8. M. Thomson, Jan., 1917. For descriptions of other bulletins see references: Bulletin 500—See reference 56 Bulletin 518—See reference 57 Bulletin 614—See reference 58 Bulletin 686—See reference 59 62. U.S. D. A., Office of Markets and Rural Organization, Bulletin 384, ‘Costs and Sources of Farm-mortgage Loans in the United States,’”” C. W. Thompson, 1916. 63. U. S. D. A., Bulletin 593, ‘‘How to Use Farm Credit,” T. N. Carver, June 3, 1914. 64. U.S. D. A., Office of Markets and Rural Organization, Circular 60, ‘‘ Amorti- zation Methods for Farm Mortgage Loans,” L. E. Truesdell, July, 1914. —_—s er INDEX TO REFERENCES 651 Chapter 12 FARM PROFITS 65. U. 8. D. A., Office of Farm Management, Professional Paper 716, ‘A Five Year Farm Management Survey in Palmer Township, Washington County, Ohio, 1912-1916,” H. W. Hawthorne, Sept. 1918. 66. U.S. D. A., Office of Farm Management, Professional Paper 713, ‘‘A Study of Farming in Southwestern Kentucky,” J. H. Arnold, Oct., 1918. 67. Utah Agric. College, Bulletin 160, “Important Factors in the Operation of Irrigated Utah Farms,” E. B. Brossard, Sept., 1917. 68. University of Minnesota, Agric. Exp. Sta., Bulletin 162, “‘The Cost of Living on Minnesota Farms, 1905-1914,” F. W. Peck, Aug., 1916. 69. U.S. D. A., Office of Farm Management, Bulletin 635, ‘‘What the Farm Con- tributes Directly to the Farmer’s Living,” W. C. Funk, Dec., 1914, and Professional Paper 410, “Value to Farm Families of Food, Fuel and Use of House,’”’ W. C. Funk, 1916. Chapter 13 Factors AFFECTING PROFITS 70. U. S. D. A., Office of Farm Management, Bulletin 425, ‘‘Farming on the Cut-over Lands of Michigan, Wisconsin and Minnesota,’ J. C. McDowell and W. B. Walker, Oct., 1916. 71. Cornell University, Bulletin 295, “An Agricultural Survey. Townships of Ithaca, Dryden, Danby, and Lansing, Tompkins Co., N. Y.,”’ G. F. Warren and K. C. Livermore, assisted by C. M. Bennett, H. N. Kutschbach, E. H. Thomson, F. E. Robertson, E. L. Baker, March, 1911. 72. U. S. D. A., Farmers’ Bulletin 1139, ‘‘A Method of Analyzing the Farm Business,”’ H. M. Dixon and H. W. Hawthorne, June, 1920. 73. U.S. D. A., Office of Farm Management, Bulletin 482, ‘‘ Farming in the Blue- grass Region (of Kentucky),” J. H. Arnold and Frank Montgomery, Feb., 1917. 74. U.S. D. A., Office of Farm Management, Bulletin 651, “A Farm Management Study in Anderson County, South Carolina,” A. G. Smith, May, 1918. 75. U.S. D. A., Office of Farm Management, Bulletin 705, “Profitable Manage- ment of General Farms in the Willamette Valley, Oregon,’? Byron Hunter and S. O. Jayne, July, 1918. 76. Averaged from U.S. D. A., Office of Farm Management, Bulletin 425. See reference 70. (No references in Chapter 14). Chapter 15 Farm MANAGEMENT SURVEYS 77. Cornell University, Agric. Exp. Sta., Bulletin 344, “Agricultural Surveys,” G. F. Warren, April, 1914. 78. U.S. D. A., Office of Farm Management, Professional Paper 529, ‘Validity of the Survey Method of Research,” W. J. Spillman, April, 1917. Chapter 16 FarM BooKKEEPING 79. “Farm Management,” G. F. Warren, published by Macmillan Co., 1913. 80. “Farm Management,” Andrew Boss, published by Lyons and Carnahan, 1914. 652 FARM MANAGEMENT 81. U.S. D. A., Farmers’ Bulletin 511, ‘Farm Bookkeeping.” Originally written by Edward H. Thomson, Oct., 1912. Revised by J. 8. Ball, June, 1920. 82. U. S. D. A., Farmers’ Bulletin 572, ““A System of Farm Cost Accounting,’”’ C. E. Ladd, March, 1914. Revised by J. S. Ball, March, 1920. 83. U.S. D. A., Farmers’ Bulletin 782, ‘‘The Use of a Diary for Farm Accounts,” E. H. Thomson, Jan., 1917. Revised by O. A. Juve, 1920. 84. U.S. D. A., Yearbook, Office of Farm Management, ‘“ Value of Records to the Farmer,” J. S. Ball, 1917. 85. Oregon Agric. College, Oregon Agricultural Press, ‘‘The Business Side of Farming—Part 1—Farm Records,” J. A. Bexell, 1911. 86. Montana Agric. College, Circular 43, “Farm Records and Accounts,’’.E. L. Currier, Feb., 1915. 87. University of Missouri, Circular 84, ‘‘How to Keep Farm Accounts,” R. M. Green and D. C. Wood, April, 1918. 88. Largely from Farmers’ Bulletin 1139. See reference 72. 89. U. 8S. D. A., Farmers’ Bulletin 1182, ‘‘Farm Inventories,” J. S. Ball, Dec., 1920. Chapter 17 Farm Cost AccouNTING 90. Generous extracts have been made from U. 8. D. A., Farmers’ Bulletin 572. See reference 82. Chapter 18 Costs oF Propucine Crops 91. Committee consisted of Dr. J. I. Faleoner, Ohio State University, Dr. H. C. Taylor, University of Wisconsin, Dr. G. F. Warren, Cornell University, Professor Andrew Boss, University of Minnesota, Professor J. A. Foord, Massachusetts Agri- culture College, Professor R. L. Adams, University of California, G. I. Christie, Nat C. Murray, C. W. Thompson, E. H. Thomson, and other representatives of the USS/ Daas 92. Largely from U. 8. D. A., Office of Secretary, Circular 132, ‘‘Report of Com- mittee to Consider Plan of Organization, Scope of Work, and Projects for the Office of Farm Management, and Methods of Procedure in Making Cost of Production Studies,” March, 1919. 93. University of Nebraska, Agric. Exp. Sta., Bulletin 122, ‘Cost of Growing Crops in Nebraska,’’ C. W. Pugsley, June 30, 1911. 94. Results by Edward C. Parker and Thomas P. Cooper, published as U. 8. D. A., Bureau of Statistics, Bulletin 73, ‘‘The Cost of Producing Minnesota Farm Products, 1902-1907,” 1909. 95. University of Missouri, Bulletin 165, ‘‘Cost of Producing Some Missouri Farm Crops,” O. R. Johnson and R. M. Green, Aug., 1919. 96. U.S. D. A., Office of Farm Management and Farm Economies, Bulletin 896, “The Cost of Producing Cotton—842 Records, 1918,” L. A. Moorhouse and M. R. Cooper, Noy., 1920. 97. This material is from mimeographed “ Farm Management Notes,’’ University of California, R. L. Adams. 98. Reported in Purdue University, Bulletin 194, “‘The Indiana Farm Orchard— Operating Costs and Methods,” C. G. Woodbury, M. W. Richards, and H. J. Reed, Sept., 1916. 99. U.S. D. A., Bureau of Plant Industry, Bulletin 29, ‘‘Crew Work, Costs, and Returns in Commercial Orcharding in West Virginia,” J. H. Arnold, Nov., 1913. INDEX TO REFERENCES 653 100. University of California, College of Agric., Circular 130, ‘Cabbage Growing in California,’ 8. 8. Rogers, June, 1915. 101. University of California, College of Agriculture, Circular 147, “Tomato Growing in. California,” 8. 8S. Rogers, Feb., 1916. 102. University of California, College of Agriculture, Circular 160, ‘Lettuce Growing in California,” S. S. Rogers, March, 1917. 103. University of California, College of Agriculture, unnumbered circular, “Spinach Growing in California,” S. 8. Rogers, February, 1918. 104. University of California, College of Agriculture, Circular 199, “Onion Grow- ing in California,” S. S. Rogers, May, 1918. Chapter 19 Costs oF PRopucING STock AND Stock Propucts: MiscELLANEOUS Costs 105. The material is a part of an exhaustive presentation of the complete data which form a 183-page publication put out under date of December, 1919 by the Federal Trade Commission in its ‘‘ Report on the Meat-packing Industry: Part VI,” printed by the Government Printing Office, Washington, D. C. (1920). The pamph- let gives the details (1st) of a three-year study of the cost of producing calves and yearlings in the corn belt states, and the cost of producing beef animals on twelve western ranches; (2nd) 3 studies of costs of fattening and finishing cattle on corn-belt farms; and (3rd) cost of marketing live stock. The publication, which is illustrated, gives in detail the findings of trained investigators from the federal Office of Farm Management, the Bureau of Animal Industry, and the Bureau of Markets who were detailed to make these specific studies. 106. Ohio Experiment Station, Bulletin 289, “Raising Dairy Heifers,” C. C. Hayden, August, 1915. 107. Purdue University, Agric. Exp. Sta., Bulletin 214, “Cost of Raising White Plymouth Rocks,” A. G. Phillips, April, 1918. 108. Michigan Agric. College, Bulletin 286, ‘Studies in the Cost of Milk Pro- duction, No. 2,” F. T. Riddell and A. C. Anderson, Jan., 1920. 109. Vermont Agric. Exp. Sta., Bulletin 209, ““The Cost of Producing Market Milk in 1916-17 on 212 Vermont Farms,” G. F, E. Story and W. J. Tubbs, Sept., 1917. 110. Minnesota Agric. Exp. Sta., Bulletin 173, “The Cost of Milk Production,” F. W. Peck and Andrew Boss, Feb., 1918. 111. Missouri Agric. Exp. Sta., Bulletin 156, ‘‘ Milk Production Costs and Milk Prices,’”’ R. M. Green, D. C. Wood and A. C. Ragsdale, July, 1918. 112. New Hampshire Exp. Sta. Extension Bulletin 2, ‘Cost of Milk Production,” Fred Rasmussen, June, 1913. 113. Massachusetts Agric. Exp. Sta., Bulletin 145, “Record of the Station Dairy Herd and the Cost of Milk Production,” J. B. Lindsey, Sept., 1913. 114. Connecticut (Stoors) Exp. Sta., Bulletin 73, ‘Records of a Dairy Herd for Five Years,” J. M. Trueman, June, 1912. : 115. Reported in Cornell University, Bulletin 377, “Cost Accounts on Some New York Farms,” C. E. Ladd, June, 1916. 116. U. 8. D. A., Dairy Division, Dept. Bulletin 858, “Requirements and Cost of Producing Market Milk in Northwestern Indiana,” J. B. Bain and R. J. Posson, July, 1920. 117. University of Illinois, Agric. Exp. Sta., Bulletin 224, ‘‘The Seasonal Cost of Milk Production,” F. A. Pearson, Dec., 1919. 118. Cornell University, Lesson 142 of Farm Management Series in ‘The Cornell Reading Course for the Farm,” E. G. Misner, Feb., 1919. 654 FARM MANAGEMENT 119. U. S. D. A., Bureau of Plant Industry, Bulletin 91, ‘Cost and Methods of Clearing Land in the Lake States,’”” Harry Thompson and Earl D. Strait, May, 1914. 120. Ohio Agric. Exp. Sta., Circular 147, “The Cost of Tile Drainage,” L. H. Goddard and H. O. Tiffany, Sept., 1914. 121. Missouri Agric. Exp. Sta., Bulletin 152, ‘Cost of Horse Labor on the Farm,”’ O. R. Johnson and R. M. Green, March, 1918. 122. U. 8. D. A., Office of Farm Management, Bulletin 560, “Cost of Keeping Horses and Cost of Horse Labor,’’ M. R. Cooper, July, 1917. 123. Ohio Agric. Exp. Sta., Bulletin 266, “Labor Cost of Producing Corn in Ohio,” L. H. Goddard and W. L. Elser, Dec., 1914. 124. Colorado Agric. Exp. Station, Bulletin 203, ‘Farm Costs on the Colorado Agricultural College Farm,’ Alvin Keyser, Dec., 1914. 125. U.S. D. A., Office of Farm Management, Bulletin 338, “‘Machinery Cost of Farm Operations in Western New York,’ H. H. Mowry, Jan., 1916. 126. U.S. D. A., Bureau of Statistics, Bulletin 49, “Costs of Hauling Crops from Farms and Shipping Points,’’ Frank Andrews, Feb., 1907. Chapter 20 MARKETING FARM PRopUcTS 127. From U.S. D. A., Year book, 1917. 128. From U.S. D. A., “The Market Reporter,’ July 10, 1920. 129. From manuscript by Mr. Scott B. Harrington, student in the University of California, Dec., 1920. 130. Prepared for the author by Mr. H. C. Filley of the University of Nebraska, December 15, 1920. 131. Prepared for the author by Mr. Cap E. Miller of North Dakota Agriqultuaes College, December 15, 1920. 132. Prepared by the University of Illinois, Department of Farm Organization and Management, Feb. 1, 1921. 133. As used in ‘‘ Wallace’s Farmer,’’ 1920. 134. Article in “Pacific Rural Press,’ Albert Lindley, Oct. 4, 1919. 135. U.S. D. A., Bureau of Markets, Document 1, ‘‘ Work of the Office of Markets and Rural Organization,” Charles J. Brand, July, 1915. 136. California Exp. Sta., Circular 193, ‘‘A Study of Farm Labor in California,” R. L. Adams and T. R. Kelley, March, 1918. 137. U.S. D. A., Farmers’ Bulletin 635, ‘What the Farm Contributes Directly to the Farmer’s Living,’ W. C. Funk, Dec. 24, 1914. 138. U. 8. D. A., “Monthly Crop Reporter,’ Dec., 1919. 139. U.S. D. A., Bureau of Statistics. 140. U.S. D. A., ‘Crop Reporter,” Mar., 1911, Mar., 1913, and Dec., 1919. 141. U. 8. D. A., Farmers’ Bulletins 987, 989, 1008. Farmers’ Bulletin 987 is entitled ‘Labor Saving Practices in Hay Making.” It is by H. B. McClure, June, 1918. Farmers’ Bulletin 989 is ‘‘Better Uses of Man Power on the Farm,” by W. J. Spillman, June, 1918. Farmers’ Bulletin 1008 is “Saving Farm Labor by Harvesting Crops with Tverd ” by J. A. Drake, Dec. 1918. Chapters 23 and 24 Farm TENANCY 142. U.S. D. A., Yearbook, “Farm Tenantry in the United States,’ W. J. Spillman and E. A. Goldenweiser, 1916. 143. Introductory paragraphs from Farmers’ Bulletin 1164, ‘““The Farm Lease Contract,” L. C. Gray and H. A. Turner, Oct., 1920. INDEX TO REFERENCES 655 144. U. S. D. A., Office of Farm Management, Bulletin 650, “Lease Contracts Used in Renting Land on Shares,” E. V. Wilcox, Feb., 1918. 145. Taken from U. 8. D. A., Office of Farm Management, Bulletin 603, “A Study of Share-rented Dairy Farms in Green County, Wisconsin, and Kane County, Illinois,” E. A. Boeger, April, 1918. 146. U. S. D. A., Office of Farm Management, Professional Paper 337, ‘‘The Study of the Tenant Systems of Farming in the Yazoo-Mississippi Delta,’ I. A. Boeger and E. A. Goldenweiser, Jan. 13, 1916. 147. Largely from Farmers’ Bulletin 1164. See reference 143. 148. University of Minnesota, Bulletin 178, “Farm Tenancy and Leases,”’ A. H. Benton, Dec., 1918. 149. Missouri Agric. Exp. Sta., Bulletin 167, ‘‘Renting Lands in Missouri,” O. R. Johnson and R. M. Green, Feb., 1920. 150. University of Wisconsin, Research Bulletin 47, ‘‘Farm Leasing Systems in Wisconsin,” B. H. Hubbard and J. D. Black, Oct., 1920. Chapter 25 Farm Law 151. ‘‘Law for the American Farmer,’’. John B. Green, Macmillan Company, 1912. The section “Conceptions of the Law’’ is largely from this book. 152. The author is indebted for help in formulating ideas of constructive farmer legislation to the. following: Professor H. C. Filley, University of Nebraska. Professor Frank App, New Jersey Experiment Station. Professor O. R. Johnson, University of Missouri. Professor Andrew Boss, University of Minnesota. Professor G. E. Thompson, University of Arizona. Professor H. E. Babcock, Cornell University. Doctor C. L. Goodrich, Federal Office of Farm Management and Farm Economics. Chapter 26 THe Farm MANAGER 153. Professor H. E. Van Norman, Dean of the University of California Farm School, Davis, California. 154. Extracted from ‘‘The Living Cost,”’ Earl G. Manning. ve ot Saath ieenon tine st ie : vi spl haere gi Ry WM SR wer sa free i os Bae Sed Seu tome ce, ye Raia Up RRS Fite hy ne | ideale a nat bay ERT ds hls Z AiBtar) wiikey 0s OMB patel <2 erelical eames ‘aatt : is heen Hi Mei de TaD = wit Sho) onl, ee ae, este) ree te ay ee oa) fais AEM aren A asda ie ‘ 3 F Tate ee HU Oh, wale cies Meet , on Puts Sipe oid, OT coal latin bindeb i heer! rule fie ¢GTs oe a whoa ouith* tae te ee eae i Mee eae Ate \uent dailies Aine) rik mwee BE AIT it ant onny AL pine 5 i ay = ; LE? * + May anne ruse oA | waa ot Ree) aren. Meer d ve, he a a d Pe 9) Ste Eero oo Via Teese or UN, a Foye ae’ {fay a et ‘ ere” 84 Aas! o* i. tt ss 10 Afi do . ¥ P TL) . 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Ne ee | | 9266: Py Fae M%; all . u INDEX A Abstract of title, example, 80, 81 Agricultural economics, compared with farm management, 3 Alabama, cotton costs, 422, 423 crop rotations in use, 132 crop rotations recommended, 127 use of fertilizers, 136 Alfalfa, carload, 496 cost, California, 428 day’s work, 549 detailed cost, California, 427 method of growing, Pennsylvania, 143 method of growing and data, California, 144 Almond, California yields and costs, 432 Amortization, method, 252 Annual statement, description, 368 example, 369 making, 370, 371 Annual summary, graphic outline, 343 Apple orchards, capital requirements, 241 Apples, amount of consumers’ dollar received by farmers, 511 carload, 494, 495 costs, 428, 429 California yields and costs, 432 Colorado, Oregon, Washington, 428, 429 Indiana, 430 New York, 428, 429 day’s work, 553 equipment costs, 214 leasing orchards, 569 size of loads, 468 Application for a position, 633 Apricots, California yields and costs, 432 carload, 494 day’s work, 553 Arizona, capital needs, 239, 240 capital of tenants, 245 family living, 266 farm management survey, 328 income and capital, 284 income and live stock, 293 income and size of farm, 279 labor incomes, 261, 262, 265 state legislation, 620 use of green manures, 139 Arkansas, crop rotations for, 126 size of farm, 72 work days, 145 Asparagus, cost, California, 428 day’s work, 554 Idaho, B Baling, day’s work, 549 Banks, advantages, 250 as sources of capital, 246-248 42 Banks,use, 250 using credit, 250, 251 Barley, carload, 496 cost, California, 428 Minnesota, 414 day’s work, 551 size of loads, 468 Beans, carload, 494 cost, California, 428 day’s work, 550, 551 leasing lands, 570 size of loads, 468 Beef, California cost data, 446 Berries, day’s work 553 Bibliography, list of farm management surveys, 326-334 Bill of materials, definitions, 166 making, 166 examples, 166 dairy barn, 166-169 horse barn, 170-171 Board, student findings, 528 adverse comments, 529 suggestions in boarding men, 531-537 examples of supplies, 533-535 costs, 535-537 value of, 541 Bookkeeping (see Farm Bookkeeping). Broker, 473 Building equipment, bill of materials, 166 construction suggestions, 164-166 determined for general farm, 203-204 costs, 210 for profit making, 163 good and bad, 163 plans, 172 procedure in building, 164 proposed, 164 regional variation, 161 examples, 161 Buildings (also see Building Equipment), con- ; struction suggestions, 164, 166 costs materials, 217, 218 costs, Ohio, 213 day’s work constructing, 556, 557 for selected business, 200, 205 costs, 208-212 grouping in farmstead, 179 justifying purchase, 155 plans, 172 space allotment, 174 spacing, 180 Bureau of crop estimates, 500 publications, 498-500 example, 499-500 Bureau of markets, monthly report, 500-501 publications, 514-516 statement of effect of export upon prices, 471-472 Butter, carload, 495 657 658 Butter, imports and exports, 470 Buying and selling farm lands, abstract of title, 80 certificate of title, 82 deed, 83 selling contracts, 84 Cc Cabbage, California costs, 433, 4384 day’s work, 554 leasing lands, 570 Calendar of operations, definition, 142 graphic presentations, 146 block, 149 chart, 146 example, 147 example to provide feed, 150-151 line, 147 example, 148 use in determining implement and machinery needs, 195 California, acreage for given income, 69, 70 alfalfa, costs, 427, 428 growing methods, 144 beef industry. 446 cabbage, 433, 434 capital needs, 242—243, 246 as tenant, 245 of tenants, 245 citrus yields and costs, 432, 433 crop rotations in use, 135 dairy industry, 445 depreciation, 361, 362 equipment costs, 243 farm, expenses, 242-244 management surveys, 333 profits, 265 field crops, yields and costs, 428 fruit, standards, 621 yields and costs, 431—432 horse depreciation, 362 incomes from crops, 2638, 265 labor requirements, cotton and strawberries, 102-103 Market Commission Act, 621 market containers, 480 marketing oranges, 480 peach growing methods, 144 poultry industry, 444 reducing labor needs, 100 sheep industry, 447 size, citrus groves, 72 of tarms, 73 State Compensation Act, 623 state legislation, 621-623 swine industry, 448 truck crop yields and costs, 483 use of fertilizers, 138 use of green manures, 139 value perquisites, 271 Calves, carload, 496 data of costs, 436, 437, 440 method of figuring costs, 485 Cantaloupes, carload, 494 day’s work, 555 INDEX Cantaloupes, leasing lands, 570 Capital, by irrigation farmers, 241, 242 cash and credit, 223 determining needs, 224, 225 effect of buisness upon, 246 estimating and grouping needs, 225 farm, 13 fixed, 13 for apple orchards, 241 in California farming, 242, 243, 246 in determining type of business, 32 in selecting the farm, 64 in tenant farming, California, 245 in tenant farming, survey data, 244 planning to provide, 92 example, 92 required as owner from surveys, 239-240 required as owner, Ohio, 240 safety factor, 228 shown by expenses, 232-238 sources, 246—249 tabulating, 227 example, 229-231, 232 Carload lots, 493-496 Cash book, 362 description, 362 diary form, 365-368 examples, 366, 367 examples, 363, 364 in cost accounting, 376 use of hankbook, 365 Cash rent, 562 Cattle, costs of fattening, Illinois, 438 costs of raising, Iowa, Missouri, Nebraska, Kansas, 436 Illinois, Indiana, Minnesota, Lowa, Miss- ouri, South Dakota, 437 Nebraska, Kansas, 437 Oklahoma, Texas, 437 leasing, 570 method of figuring costs, 435 Missouri, Kansas, Nebraska, 439 products, requirements, 39 summary, 439 Cereals, imports and exports, 470 Certificate of title, example, 82-83 Cheese, carload, 495 imports and exports, 470 Cherries, California yields and costs, 432 earload, 494 day’s work, 553 Chicago Stock Yards, 476 Chickens, carload, 495 Chinese as farm help, 524 Choosing the employer, 632—633 Citrus, California yields and costs, 432-433 highest form of agriculture, 39 size California groves, 72 Classification of farming, 48 Clearing land, costs, Minnesota, Michigan, 457 Colorado, apple costs, 428 farm management surveys, 3382-333 horse costs, 463 implement, 467 Wisconsin, INDEX Colorado, investment in orchards, 241 labor incomes, 261 . Commercial fertilizers, analyzing, 122 evidence of value, 128-129 grades, 122 pricing, 121—122 selecting, 121 use by farmers, 135-138 Commission houses, 473 Commission men, legal status, 617-618 Conditions governing choice of industry, 42-45 Connecticut, cost of dairy cows, 454 milk costs, 454 Co-operative companies, state legislation, Ne- braska, 618 Missouri, 620 Corn, carload, 496 costs, California, 428 Kentucky, 418 Minnesota, 415 Missouri, 419 Nebraska, 414 South Carolina, Texas, 417 day’s work, 550 leasing land, 567 marketing in the Corn Belt, 478 size of loads, 468 Cost accounting, classes of records, 373-375 cashbook, 375 inventories, 375 preliminary, 374-375 closing books, 389-396 example, 397-403 comparison with bookkeeping, 342 cost records, 340 determining overhead, 396 feed records, 377 example, 388-389 function, 372 graphic presentation, 341 household accounts, 385 indexing, 377 interpretation of results, 402 involves estimates, 373 labor records, 378-384 examples, 379-385 manure records, 378 miscellaneous records, 385 examples, 389-390 opening books, 387 test of value, 397 time to start, 373 value, 340 Costs (also see Cost of Production), average data, 406 beef, sheep, swine, California, 445-448 building materials, 217-218 buildings, Ohio, 213 clearing land, 457 dairy equipment, 221 dairying, California, 448 detailed apple growing, 429-430 equipment, California farming, 243 dairy, 207 Ohio, 214 659 Costs, equipping, apple orchards, 214 dairy farms, Michigan, 212 Wisconsin, Michigan, Pennsylvania, N. Carolina, 213 fattening lambs, 445 fencing materials. 218-219 fruit crops, 428-433 apples, 428-430 California fruits, 431—432 citrus, 432 peach, 431 hauling, U. S. averages, 468 horses, 461-464 implements, 215-216 irrigation equipment, 219-220 items involved, 404 keeping a farm work horse, 461 dairy cows, New Hampshire, Massachu- setts, Connecticut, 454 machinery and implements, 464—467 marketing, North Dakota wheat, 480 at Chicago stock yards, 476 method of making, 413 minor equipment, 219-200 of board, 535 Minnesota, 537 studies in 10 states, 536 of field crops, 413-428 of fruit crops, 428 of keeping work horses, 460-461 orchard equipment, 221—222 poultry equipment, 222 industry, California, 444 producing, hogs, Nebraska, Missour, Wis- consin, Towa, Georgia, 440, 441-442 Illinois, 438 Iowa, Missouri, Nebraska, Kansas, 436 live stock, 435-448 method of figuring, 435 milk, 450—457 Missouri, Kansas, Nebraska, 439 Oklahoma, Texas, 437 several states, 437 summary, 439 raising, dairy heifers, Ohio, 442-443 pullets, Indiana, 443-444 range illustrated, 407 relation of work to costs, work horses, 461 spraying, 431 studying, 404 tile drainage, 457 truck crops, 433-434 California vegetables, 433 value of cost data, 404 Costs of production studies (also see Costs), con- ducting, 406 farm manager’s interest, 405 method of making, 408-412 government, 408-412 objects, 405 value, 404 Cotton, cost, California, 428 Georgia, 423-424 Georgia, Alabama, South Carolina, Texas, 422-423 660 Cotton, cost, South Carolina, 417 Texas, 417 day’s work, 550 leasing land, 568, 573-574 size of loads, 468 Country collector, 473 Cow peas, costs, South Carolina, 417 Cows, carload, 496 Crop index, 14 Crop yields, effect upon income, 290-292 Cropping rent, 562 systems, 115 definition, 115 example, 116 Crops, acre, 14 index, 14 diversity index, 14 legal status, 612-613 liability for damages to, 612-613 rights of tenants and landlords, 613 severing, 612 Cucumbers, carload, 494 Currants, day’s work, 553 Curtailing wastes, 296—299 INDEX Day’s work, fruits, pears, 554 prunes, 554 spraying, 553 strawberries, 554 walnuts, 554 live stock, 555-556 dairying, 555 poultry, 556 sheep, 556 miscellaneous, 556-557 building construction, 556-557 fencing, 556 hauling, 557 irrigating, 557 poisoning gophers, 557 sawing wood, 557 tiling, 557 rules for determining, 548 vegetables, 554-555 asparagus, 554 cabbage, 554 cantaloupes, 555 onions, 555 peas, 555 D Dairy, equipment costs, 221 cows, cost of raising heifers, Ohio, 442-443 depreciation, 207, 356-357 California, 362 Michigan, 357 Pennsylvania, 356 farms, costs of equipping, Michigan, North Carolina, Pennsylvania, Wisconsin, 212, 213 labor requirements, 458-459 leasing, 570—571 Illinois and Wisconsin, 572 list of equipment, 201 costs, 207 products, imports and exports, 470-471 Dairying, California cost data, 448-449 day’s work, 555 labor requirements, 458 Day’s work, conditions governing, 546 field crops, 549 alfalfa, 549 baling, 549 beans, 550 corn, 550 cotton, 550 flax, 550 grain, 551 for implements and machines, 547 fruits, 552-554 apples, 553 apricots, 553 berries, 553 cherries, 553 currants, 553 cultivation, 552 grapes, 553 olives, 554 peaches, 554 rhubarb, 555 string beans, 555 sweet potatoes, 555 tomatoes, 555 work stock, 549 Deed, example, 83-84 legal definition, 607 warranty, 609 Definitions, bill of materials, 166 calendar of operations, 142 cropping systems, 115 deed, 607 farm, 604 bookkeeping, 337 farm management, 1 manager, 627 farmer, 603 farmstead, 176 : financial forecasts, 300 green manuring, 119 humus, 119 : inventory, 348 marketing agencies, 473-474 rotation of crops, 115 terms used in farm management, 13 terms used in market quotations, 501—504 used in farm tenancy, 559-560 warranty deed, 609 Delaware, crop rotations in use, 132 use of fertilizers, 136 use of green manures, 138 Department of Agriculture, Minnesota, 620 New Jersey, 619 Depreciation, California figures, 361-362 dairy cows, 207, 356-357, 361 determining and prorating in cost accounts, 392 farm equipment, 361-362 horses, 357-360 machinery, 356, 361-362, 395 of horses, Illinois, Ohio, New York, 459 INDEX Depreciation of horses, Minnesota, 462 New York, 463 of implements and machinery, Ohio, New York, 465 Texas, 467 work horses, 206 Distributors, 474 Diversified farms, renting, 599 . Diversified ts. specialized farming (see Special- ized vs. Diversified Farming). Diversity index, 14 illustration, 15-16 Diversity, planning to provide, 96 examples, 96—97 E Eggs (also see Poultry), carload, 495 imports and exports, 470 Empirical method for leasing, 593-599 advocates, 596—599 example, 594-595 objections, 599 Ensilage, costs, Minnesota, 415 Enterprise, definition, 13 Equipment (also see Farm Equipment), apple orchard costs, 214 California farming, 243 costs, 207—222 costs, Ohio, 214 second-hand, 206 Estate administration, 640 Exchanges, 474 *Expenses, farm, 13 Experience, 25 advantages, 26 getting experience, 26 as employee, 27 as operator, 26 best way, 30 changing employment, 30 from suburban trial, 27 in partnership, 27 minimizing, 25 Experiment station, accepting findings, 114 Exports, effect upon prices, 471-472 Extensive farming, 45 F Family living, costs, Minnesota, 268 farm contributions, Nebraska, 268 important farm contributions, 269, 272 needs as found in Georgia, 266 value of farm contributions in various states, 269 variable, 273 Farm bookkeeping, 337 annual summary, 343 compared with cost accounting, 342 cost accounting (see Cost Accounting for de- tails), definition, 337 cost records, value, 340 extent of record keeping by farmers, 337 interpretation and use of results, 347 661 Farm inventories, 341 purpose, 338 records, 348 annual statement, 368 eash book, 362 inventory, 348 scope, 339 simple accounts, 339 simplifying accounts, 345 application of double entry principle, 345 technical training, 345 time element, 344 types of farm records, 341 Farm business, agricultural regions of the United States, 40 classification, 48 demands by different businesses, 36, 39 factors governing selections, 31 capital, 32 examples, 42-45 income, 33 locality, 31 personal inclinations, 34 in different states, 86-89 summary of factors governing choice, 46 Farm, buying and selling, 80-84 elements of successful farm, 67 examinations and reports, 73, 74 factors, 57 earning capacity, 57 personal, 57 s finding the farm, 56 influence of rise in price, 67 inherent possibilities, 66 legal definition, 604 physical factors, 58 arrangement, 58 ease and cost of upkeep, 61 financial, 64 healthfulness, 60 improvements, 60 labor, 64 markets, 61 neighbor, 64 shape, 58 soil quality, 59 topography, 59 waste lands, 61 water supply, 60 relation of use to price, 64 score cards, 74—77 selecting the farm, high-priced land, 55 in established sections, 56 right land, 55 valuing, 77-80 Farm equipment, costs, 208-212 examples, 155 buildings, 155 corn binders, 157 hog house, 155 implement, 156 milking machines, 156 tractor, 158 experience in selecting, 154 factors governing selection, 152 662 Farm grouping of items, 154 influence of environment, 153 justifying, 155 lists for selected businesses, 200—206 Farm expenses, corn belt study, 236 Georgia study, 237 in California farming, 242-244 in irrigation farming, 241—242 Pennsylvania study, 233 Utah study, 235 Farm income, as shown by farm management surveys, 261, 281 conception of profits, 257 effect of crop yields upon income, 290 Kentucky, 290 Missouri, 291 Ohio, 291 Oregon, 290 survey finds, 292 Texas, 290 effect of size of farm area, 277 Arizona, 279 corn belt, 278 eastern Nebraska, 281 Georgia, 278 Michigan, 280 Michigan, Wisconsin and Minnesota, 279 Missouri, 280 New York, 280 Pennsylvania, 277 effect of use of land, equipment and labor, 285 corn belt, 287 eorgia, 286 Kentucky, 288 Michigan, 286 Pennsylvania, 285 Texas, 287 Utah, 286 effect of working capital upon income, 282 Arizona, 284 corn belt, 282 Kentucky, 283 Michigan, 284 Missouri, 283 Nebraska, 283 New York, 282 estimating, 226 examples of farm returns, California, 265 examples of large returns, 264 examples of profitableness of different enter- prises, 94-95 Towa, 95 Ohio, 95 Texas, 94 West Virginia, 95 factors affecting, 275-276 in determining types of business, 33 include all productions, 257 increasing by curtailing wastes, 296 influence of crop yields, 289 method of estimating, 259 per acre, California crops, 263 producing or purchasing, 93 quality of business, 289 should be based on productive value only, 257 INDEX Farm income, terms used, 13 direct receipts, 13 farmer’s earnings, 13 indirect receipts, 13 labor income, 13 net, 13 : percentage return on investment, 13 receipts, 13 value of perquisites, 266 when greater profit taking is easier, 289 Farm labor (also see Wages, Supervision, Board, Housing, Working Hours), boarding, 531-537 bonuses, 542 classes of farm laborers, 519-525 Chinese, characteristics and handling, 524 Hindus, 524 Hobo, characteristics and handling, 519, 520 Indian, 523 Italians and Portuguese, and handling, 521 Japanese, characteristics and handling,.521 Mexican, characteristics and nandling, 522, 523 ; Negro, characteristics and handling, 521 White, 519 classes of help needed by farmers, 525-527 examples of amount of seasonal needs, 527 examples of time of seasonal needs, 526 Compensation Act, California, 623 day’s work, 546-557 handling, 542-546 hours, 531 housing, 537-539 labor supplies, 558 legal rights, 611-612 discharging, 611 quitting, 611 relation to farmer, 611, 612 satisfactory conditions, 531 students’ experiences, 528—530 adverse comments, 528-530 the worker’s viewpoint, 527 use of equipment, 558 wages, 539-542 Farm law, classification, 602 commission men, 617 farm law, 601 governing farm workers, 611-612 governing sales, 615-616 legal definitions, 603 boundaries, 604 deed, 607 farm, 604 farmer, 603 waters of farm, 605-607 legal status of crops, 612-613 legal status of live stock, 613-615 rights of way, 610-611 state legislation, 618 Arizona, 620 California, 621-623 Minnesota, 620 Missouri, 620 characteristics INDEX Farm law, state legislation, Nebraska, 618-619 New Jersey, 619 New York, 621 titles to farm land, 607-610 unwritten law, 601 written law, 601 Farm lease (see Lease). Farm management, changing, 10 compared with agricultural economics, 3 definition, 2 functions, 7 illustrations, 7-8 objects, 1, 11 place, 8 graphic presentation, 9 scope, 1 sources of information, 19 terms, 13 Farm management surveys, acreage to provide given income, 70—72 farm practice surveys, 331 apples, 333 cotton, 334 dairy, 333 potatoes, 333 poultry, 333 sugar beets, 332 Federal, 326-330 findings on specialized vs. diversified farming, 53 incomes as Owner or tenant, 262 list of surveys, 326-334 possible objection, 316 sample forms, 316-325 showing capital requirements of farming, 239-240 showing capital requirements of tenant farm- ing, 244 showing effect of crop yields upon income, 292 showing effect of live stock returns upon in- come, 294 showing effect of size of farm business upon income, 281 showing effect of various factors upon in- come, 295 showing farm profits, 261 single year vs. continuous records, 316 State, 330-331 use of farmers’ estimates, 316 use, purpose, method of making, 314 Farm manager, definition, 627 profit sharing, 643 salaries, 643-644 status, 627 Farm plan, advantages, 85 influence of local conditions, examples, 86, 87-89 corn belt, 89 Georgia, 87 Michigan, 88 Utah, 88 é Farm practice, definition, 13 local conditions, 21 Farm profits (see Farm Income), 663 Farmer, legal definition, 603 Farming, as a home, 19 mode of life, 17 stability, 17 Farmstead, definition, 13, 176 plan on paper, 183 details, 183 planning new, 176 rearranging old, 176 suggestions, 176 acreage, 179 axis of barns, 182 confining stock, 182 distance between buildings, 180 grouping buildings, 179 landscape effects, 182 lanes, 182 location and site, 176 screens, 182 silos, 182 variations, 176 Feedstuff, carload, 496 Fence eoguipment (also see Fences), determined for general farm, 204 factors determining kinds, 186 gates, 188 kinds in use, 185 posts, 190 requirements, 188 wire, 189 Fences (Also see Fence Equipment), cost of materials, 218—219 day’s work building, 556 for selected businesses, 200—205 costs, 208—212 Field crops (also see Crops), costs, Kentucky: corn, tobacco, wheat, rye, hay, 418 Minnesota: barley, clover, corn, ensilage, flaxseed, hay, hemp, mangels, potatoes, 414-416 5 Missouri: corn, oats, sorghums, 418 Nebraska: corn, wheat, oats, hay, 413-414 South Carolina: cotton, corn, oats, hay, cowpeas, wheat, 417 Texas: cotton, corn, oats, hay, sorghums, 417 requirements, 39 Fig, California yield and costs, 432 Financial forecasts, definition, 300 justification, 300 limitations, 300 method of making, 302-306 examples, 306-313 object, 300 Financial test, of the proposed farm propcaition, 65-66 Flax, day’s work, 550 Florida, crop rotations recommended, 127 Foremen, selecting, 543 Fruit, California costs, 431—432 California legal standards, 621 costs of producing, 428-433 day’s work, cultivating, 552 _ Spraying, 553 wheat, rye, hay, 664 INDEX Fruit, imports and exports, 470-471 Hogs, imports and exports, 470 leasing orchards, 569 labor requirements, 458 legal requirements for containers, California, leasing, 571 622 marketing in Illinois, 476-478 size of loads, 468 size of loads, 468 Fundamentals, of farm management, 12 Hops, cost, California, 428 day’s work, 551 G Horse work unit, 14 Horses (also see Work Stock), appreciation and Gates, 188 depreciation, California, 362 General farm, lists of equipment, 202 Illinois, Ohio, and New York, 357 costs, 209 Michigan, 358 Georgia, capital needs, 239-240 , Minnesota, 359 cotton costs, 422-424 Missouri, 360 crop rotations for, 127 New York, 359 diversity of enterprise, 96 Texas, 360 family living, 266 carload, 496 farm expenses, 237 costs of keeping, 460-461 farm management surveys, 327, 328 Colorado, 463 hog costs, 441—442 Illinois, 461 income and size of farm, 278 Minnesota, 462 income and use of equipment, 286 Missouri, 461—462 labor incomes, 261, 262 Ohio, New York, 461 tenants’ capital, 245 New York, 463 Getting a job, 629-640 Texas, 463 Goats, carload, 496 depreciation, 459, 462, 463 leasing, 571 feed requirement, 460 Grain farm, list of equipment, 201 labor requirements, 458, 459 costs, 209 Illinois, Ohio, New York, 459 Grapes, California yields and costs, 432 Missouri, 459 earload, 494 relation of work to costs, 461 day’s work, 553 Illinois, Ohio, New York, 461 Green manuring, bacteria, 119 versus tractors, 158-160 definition, 119 Housing, beds, 538 evidence of value, 128-129 condemning poor quarters, 538 humus, 119 depends on men, 537 purpose, 119 improving helps individual employer, 539 recommended for various sections, 127-128 lights, lockers, ventilation, washing facilities, use by farm manager, 140 539 use by farmers, 138-139 limitations of small employer, 538 value of various crops, 120 separate rooms, 538 student findings, 528 H adverse comments, 529 Humus, definition, 119 Hail insurance, Nebraska, 619 purpose, 120 Hauling, day’s work, 557 loads, United States, 468 I Hay, carload, 496 costs, California, 428 Idaho, apple costs, 428 Kentucky, 418 farm management surveys, 332-333 Minnesota, 416 investment in orchards, 241 Missouri, 419 labor incomes, 261 ; Nebraska, 414 use of crop rotations, 134 South Carolina, 417 Tllinois, beef costs, 436-437-438 Texas, 417 capital needs, 239-240 leasing land, 568 depreciation of horses, 459 size of loads, 468 farm management survey, 326 Healthfulness, in selecting the farm, 60 horse costs, 461 Highways, effect on farm acreage, 62 depreciation, 357 Hindus as farm help, 524 labor incomes, 262 Hoboes as farm help, 519 marketing hogs, 476—478 Hogs (also see Swine), California cost data, 448 milk costs, 456 carload, 496 tenant capital, 245 cost of producing Nebraska, Missouri, Wis- use of fertilizers, 137 consin, Illinois, Georgia, 440, 441-442 use of green manures, 139 INDEX Implements and machinery, annual costs, Ohio, 465 Colorado, 467 Minnesota, 467 New York, 465 costs, 215-216 day’s work, 547—548 rule for determining, 548 for selected businesses, 200—205 costs, 208-212 selection, 193 use of calendar of operations, example, 195 Imports and exports (also see Exports), 470 effect of world war upon, 471 Income (see Farm Income and Profits), acreage to produce given income, 69 California example, 69-70 influence of productivity, 70 7 survey findings, 70-72 Indiana, apple costs, 430 beef costs, 437 capital needs, 239-240 crop rotations in use, 133 crop rotations recommended, 127 farm management surveys, 326, 327 labor incomes, 261, 262 milk costs, 456 pullet costs, 443-444 tenants’ capital, 245 use of fertilizers, 137 use of green manures, 139 Indians as farm help, 523 Interest, commissions, 254 costs on implements or machinery, 465-466 legal rates, Statutes of Limitations, 255 by States, 255 prevailing rates, 252 in various states, 253 range in rates, 254 Inventory, definition, 348 determining inventory values, 351 crops, 355° equipment, 355 live stock, 356 valuing lands, 352-354 in cost accounting, 376 of personal preferences for farm business, 34, 35 sample, 349, 352 taking, 348 use, 341, 348 value, 348 Iowa, beef costs, 436, 437 capital needs, 239-240 crop rotations in use, 133 farm management survey, 325 hog costs, 440 incomes from different enterprises, 95 labor incomes, 261—262 tenants capital, 245 use of fertilizers, 137 use of green manures, 139 use of perquisites, 270-271 Irrigation farmers, capital required, 241-242 665 Irrigation farmers, day’s work, 557 Italians as farm help, 521 J Japanese as farm help, 523 Jobbers, 473 K Kansas, beef costs, 436-437-438 Kentucky, capital needs, 239-240 costs, 418 crop rotations, in use, 129-132 recommended, 128 farm management surveys, 327, 329, 334 field crops costs, 418 income and capital, 283 and crop yields, 290 use of equipment, 288 labor incomes, 261, 265 perquisites, 266 tobacco costs, 418 use of green manures, 139 L Labor (also see Farm Labor), family labor, 14 handling, 544—546 horse work unit, 14 man work unit, 14 planning, to provide productive work, 97 to reduce labor requirements, 100 productive work unit, 14 requirements, caring for live stock, 458 of cotton and strawberries (California), 102-103 for dairy cows, 458, 459 for horses, 459 variation in labor needs, 104 Labor income, as a measure of profits, 260 Lambs (see Sheep). Land Colonization and Rural Credits Act, Cali- fornia, 622 Land, equipment, labor, effect of use upon in- come, 285—288 Land price, influence of rise, 67 Landscape, for farmstead, 182 Law \see Farm Law). Leases, advantages of long term lease, 564—565 advantages of short term lease, 564-565 empirical method for prorating income, 593-— 599 advocates, 596-599 example, 594-595 objections, 599 examples, 575 cash lease, 575-576 crop share lease, 576-577 partnership lease, 577—579 stock share lease, 579-582 for diversified farms, 599 form of lease, 582 legal requirements, 583 use of printed blanks, 582 fundamental factors, 574 666 Leases, length depends on conditions, 565 long leases, 564 example, 565 points to be considered, 583-593 adjusting differences, 590 assurances and guarantees by owner, 586 assurances and guarantees by tenant, 585— 586 care of real estate, 589 credit furnished by landlord, 586 enforcement, 590 farming methods, 589 general details,—583, 584, 591 insuring enforcement, 590—591 joint account property, 587 operating capital, 586-587 payment of rent, 588 prorating expenses, 587—588 reservations, 584—585 special privileges, 588 supervision, 589 termination of lease, 589-590 standard forms, 591 the partnership lease, 591—593 example, 592 usual length, 563 short term favored, influence on changing tenants, 564 Lemons (see Citrus), carload, 494, 495 Letters of application, examples, 633, 634-637 Lettuce, California costs, 433 Life insurance companies, as sources of capital, 247-248 Literature, on marketing, 514—516 on tractors, 160 Live stock, animal unit, 14 Chicago Stock Yards selling methods, 476 effect of receipts upon income, 292 legal status, 613-615 agistus, 615 estrays, 613-614 progeny, 615 runaways, 615 manure produced, 123 productive animal unit, 14 Loans, paying by amortization, 252 Looking for a position, 631 M Machinery, assembling and prorating for cost accounts, 393 depreciation, 356, 361, 395 Maine, rotation in use, 130 value of perquisites, 271 Man work unit, 14 Management, charge for, 258 Market containers, best, 493 California legal requirements, 622 California orange box, 480 variations, 489 examples, 491-493 Market packages (see Market Containers). Market quotations, 497—504 visiting, 486-491 INDEX Market quotations, examples, 501 measures used, 504 past quotations a guide to selling, 504 barley example, 505—506 eggs example, 506-507 examples, 508 how used, 504—508 reporting prices on basis of past quotations, 510 studying, 497-498 sources of data, 498 Marketing, agencies, 481 California legal fruit standards, 621 Market Commission Act, 621 carload lots, 493-496 charting methods, 483-485 choosing the method, 482 desirability of knowing methods, 469 farm products, 475-481 California oranges, 480 Chicago Stock Yards, 476 Corn Belt corn, 478 Illinois hogs, 476-478 North Dakota wheat, 478-480 holding for high prices, 508 examples, 508 imports and exports, 470-471 selected products, 470-471 influence of weather, 480 literature, 514-516 market trend, 474 past quotations a guide, 504 prorating the consumer’s dollar, 508 apples, 511 onions, 512 oranges, 510—511 studying systems, 486-488 system sound, 485 terms, 473 Maryland, crop rotations in use, 132 use of fertilizers, 136 use of green manures, 138 Massachusetts, cost of dairy cows, 454 milk costs, 454 Mexicans as farm help, 522 Michigan, capital needs, 289-240 of tenants, 245 crop rotations recommended, 127 dairy farm equipment, 212, 213 depreciation of dairy cows, 357 farm management surveys, 327, 328, 329, 332 income and capital, 284 income and live stock, 293 income and use of equipment, 286 labor incomes, 261 milk costs, 450 Milk, cost of producing, Indiana, 456 Illinois, 456 Michigan, 450 Minnesota, 452-454 New Hampshire, Massachusetts, Connecti- eut, 454 New York, 455 Vermont, 451 INDEX Milk, cost of producing, Wisconsin, Michigan, Pennsylvania, North Carolina, 451 imports and exports, 470 reference, 457 Milking machines, justifying purchase, 156 Minimum efficient unit, 68 Minnesota, beef costs, 437 capital needs, 239-240 of tenants, 245 clearing land costs, 457 costs of board, 537 Department of Agriculture, 620 depreciation of horses, 358, 462 ensilage costs, 415 family living, 268 farm management survey, 327 field crops costs, 415, 416 horse costs, 462 depreciation, 359 implement costs, 467 income and live stock, 294 income and size of farm, 279 labor incomes, 261, 262, 265 milk costs, 452-454 perquisites, 268 state legislation, 620 Minor equipment, costs, 200, 219-220 for selected businesses, 201-206 costs, 208-212 list, 198 selecting, 198 Mississippi, crop rotations in use, 132 crop rotations recommended, 127 use of fertilizers, 136 Missouri, beef costs, 436, 437, 438 capital needs, 239-240 of tenants, 245 co-operative companies, 620 farm management surveys, 328, 330 field crop costs, 419 hog costs, 440 horse costs, 461-462 depreciation, 360 income and capital, 283 and crop yields, 291 and labor, 98 and size of farm, 280 labor incomes, 261, 262, 264 perquisites, 266 state legislation, 620 Montana, capital needs, 239-240 of tenants, 245 farm management surveys, 330, 331 labor incomes, 261, 262, 265 use of crop rotations, 133 “Monthly Crop Reporter,” 500 “The Bureau of Markets Reporter,’’ 500— 501 Mortgages, crop and stock, 251 example, 251 factors influencing, 249-250 percentage held by banks and life insurance companies, 248 Mules, carload, 496 N Nebraska, beef costs, 436, 437, 438 capital needs, 239-240 of tenants, 245 co-operative companies, 618 diversity of enterprises, 97 family living, 268 farm management surveys, 331 field crop costs, 413-414 hail insurance, 619 hog costs, 440 income and capital, 283 and labor, 99 and size of farm, 281 labor incomes, 261, 262 state legislation, 618-619 value perquisites, 270, 271 Negroes as farm help, 521 New Hampshire, capital needs, 239-240 cost of dairy cows, 454 farm management surveys, 326 labor incomes, 261 milk costs, 454 New Jersey, capital needs, 239-240 of tenants, 245 crop rotations in use, 131 department of agriculture, 619 farm management surveys, 331, 333 labor incomes, 261, 262 state legislation, 619 use of fertilizers, 136 of green manures, 138 value of perquisites, 271 New Mexico, use of green manures, 139 New York, apple costs, 428-429 capital needs, 239-240 of tenants, 245 crop rotations in use, 130 of implements, 465 depreciation of horses, 459, 463 farm management surveys, 330, 333 horse costs, 461 depreciation, 357, 359 implement costs, 465 income and capital, 282 and size of farm, 280 labor incomes, 261, 262, 265 milk costs, 455 state legislation, 463, 621 use of fertilizers, 135 use of green manures, 138 value perquisites, 270, 271 Non-productive land, 62 North Carolina—dairy farm equipment, 213 milk costs, 451 rotations in use, 132 use of fertilizers, 137 of green manures, 139 value of perquisites, 270, 271 North Dakota, marketing wheat, 480 value of perquisites, 271 O Oats, carload, 496 cost, California, 428 667 668 Oats, Missouri, 419 Nebraska, 414 South Carolina, 417 Texas, 417 day’s work, 551 size of loads, 468 Ohio, building costs, 213 capital needs, 240 cost of tile drains, 457 crop rotations in use, 133 recommended, 127 depreciation of horses, 357, 459 of implements, 465 equipment costs, 214 farm management surveys, 329, 330, 332 heifer costs, 442-443 horse costs, 461 implement costs, 465 income and crop yields, 291 incomes from different enterprises, 95 labor incomes, 261 perquisites, 266 use of fertilizers, 137 of green manures, 139 value of perquisites, 270, 271 Oklahoma, beef costs, 437 Olives, California yields and costs, 432 ° Onions, amount of consumer’s dollar reccived by farmer, 512 California costs, 433, 434 day’s work, 555 leasing land, 569 Oranges (also see Citrus), amount of consumers’ dollar received by farmer, 510-511 carload, 494, 495 marketing California oranges, 480 Orchard, equipment costs, 221-222 list of equipment, 200 Oregon, apple costs, 428 capital needs, 239-240 farm management surveys, 329, 333 incomes and crop yields, 290 investment in orchards, 241 labor incomes, 261 use of crop rotations, 134 fertilizers, 137 Organizing the farm business, choosing the profit- able enterprise, 94 examples, 94 Towa, 95 Ohio, 95 Texas, 94 West Virginia, 95 for immediate capital, 92 gathering data, 111 sources, 111 individuai need, 91 local practice, 89 planning the reorganization of going con- cerns, 106—110 suggestions, 106-110 producing or purchasing, 93 special program, 110 to produce family and farm supplies, 104 fruits, examples, 106 INDEX Organizing the farm business, to produce vege- tables, plan for middle cotton belt, size necessary, 104, 105, 106 to provide days of productive labor, exam- ples, 97 Missouri, 98 Nebraska, 99 Pennsylvania, 97 to provide diversity, 96 Georgia, Pennsylvania, 96 Nebraska, 97 to reduce labor requirements, 97 examples, California, several states, 100, 101 variations, 104 use of a farm plan, 85 12 Packers, 474 “Paper Farm”’ (see Financial Forecasts). Peaches, California yields and costs, 432 carload, 494 costs, West Virginia, 431 * method of growing and data, California, 144 Pears, California yields and costs, 432 carload, 494, 495 Peas, carload, 494 cost, California, 428 day’s work, 551 leasing land, 570 Pennsylvania, alfalfa growing methods, 143 capital needs, 239-240 crop rotations in use, 131 dairy farm equipment, 213 depreciation of dairy cows, 356 diversity of enterprises, 96 farm expenses, 233 farm management surveys, 326, 330 horse depreciation, 358 income and labor, 97 income and live stock, 293 and size of farm, 277 and use of equipment, 285 labor incomes, 261, 262, 264 milk costs, 451 tenants’ capital, 245 timothy and clover growing methods, 143 use of fertilizers, 135 of green manures, 138 value of perquisites, 270, 271 work days, 146 Perquisites, Arizona, 266 Georgia, 266 Kentucky, 266 Missouri, 266 Nebraska, 266 Ohio, 266 Utah, 266 value, 266 Personal effects, for selected businesses, 201-206 costs, 208-212 Personal elements for farming success, 23. __ Personal, inclination in determining type of business, 33 use of inventory, 34, 35 INDEX Personal, in selecting the farm, 57, 67 test questions in selecting the farm, 68 Personal interview, 638 Plums, California yields and costs, 432 earload, 494, 495 Poisoning gophers, day’s work, 557 Portuguese as farm help, 521 Potatoes, cost, California, 428 Minnesota, 416 day’s work, 551 leasing land, 569 size of loads, 468 Poultry, cost data, California, 444 costs of raising pullets, Indiana, 443-444 day’s work, 556 depreciation, California, 362 equipment costs, 222 leasing, 571 Poultry farm, list of equipment, 202 Prices, effect of export, 471-472 Productive land, woodland, 61, 63 Profits (see Farm Income). Prorating the consumer’s dollar, 510-512 Prunes, California yields and costs, 432 R Receiver, 473 References, to method conducting cost of milk production study, 457 used in book, 647—655 Reorganizing going concerns, 106 suggestions, 107 change in crop, 107 financing, 109 improving soil quality, 108 increasing acreage, 107 increasing yields, 110 introduction of live stock, 107 providing irrigation, 109 reducing operating expenses, 110 use of tractor, 109 utilizing labor, 108 Repairs, costs on implements and machinery, 465 Retail prices, compared with farmer’s receipts, 512 reasons for spread, 512-513 Reviewing going concerns, 641-643 fees, 642 Rhubarb, day’s work, 555 Rice, cost, California, 428 size of loads, 468 Rights of way, 610-611 located, 610 naked, 610 retaining, 610-611 Rotation of crops, arranging fields, 118 definition, 115 evidence of value, 128-129 example, 116 recommended rotations for various sections, 124-127 rules, 116 use by farm managers, 140 use by farmers, 130-135 Rye, carload, 496 costs, Kentucky, Missouri, 418, 419 669 S Safety factor, in estimating capital needs, 228 Salaries, farm managers, 643-644 reviewing going concerns, 642 utilizing, 644 Sales, essentials, 615 legal status, 615-616 warehouse receipts, 615 warranty, 616 Score cards, of farmers, 74—77 Selecting the farm business (see Farm Business). Selling farm lands (see Buying and Selling Farm Lands). Selling, past Quotations a guide, 504 Selling service, 629-640 choosing the employer, 632-633 employer’s requirements, 629—630 looking for a position, 631-632 references and testimonials, 639 selling ability, 639-640 the application, 633-638 the interviewer, 638-639 value of college training, 630-631 Share vs. cash rent, 562 Share rent, 562 Sheep, California cost data, 447 carload, 496 cost of fattening lambs, 445 day’s work, 556 depreciation, California, 362 imports and exports, 470 labor requirements, 458 leasing, 571 Shipper, 473 Size of business, as affecting income, 277 influence of farm area and data from several states, 277, 278, 279, 280, 281 ways of increasing, 288 Size of farm, California business, 73 ideal size, 69 minimum efficient unit, 68 relatively small, 69 to produce given income, 69 Arkansas, 72 California citrus, 72 influence of productivity, 70 irrigation districts, 72-73 survey findings, 70 Sinking fund, 258 Soil quality, importance, 113 _ in selecting the farm, 59 ways of improving, 114 justifying, 115 Sorghum, cost, California, 428 costs, Texas, 417 day’s work, 551 South Carolina, capital needs, 239-240 cotton costs, 417, 422—423 farm management survey, 328 field crop costs, 417 labor incomes, 261 rotations in use, 132 use of fertilizers, 136 se of green manures, 137 670 South Dakota, beef costs, 437 Soybeans, costs, Missouri, 419 Space, allotments for buildings, 174 Specialized farm, definition, 13 Specialized vs. diversified farming, 47 advantages of diversified farming, 50 advantages of specialized farming, 50 comparison, 51 general farming for beginners, 54 general farming more exacting, 54 survey findings, 53—54 tendency towards specialized, 51 Speculation, 473 Spinach, California costs, 433 Stable manures, amount produced by live stock, 123 cash value, 122 classification, 123 composition, 122 evidence of value, 128-129 handling, 123 limitations, 123 physical value, 123 use by farm managers, 140 use by farmers, 135-138 using, 123 Standing rent, 562 State Market Commission Act, California, 621 Steers (also see Beef), method of figuring costs, 435 Stock beets, day’s work, 551 Straw, carload, 496 String beans, day’s work, 555 Student experiences as farm laborers, 527 Sugar beets, cost, California, 428 various states, 419-422 day’s work, 551 leasing land, 569 Supervision, handling men, 544—545 personal qualities, 543 relation employer to men, 544 selecting foremen, 543 student findings, 528 adverse comments, 530 Surveys (see Farm Management Surveys). Sweet peas, day’s work, 551 Sweet potatoes, California costs, 434 day’s work, 555 Swine (see Hogs). au Tenancy, cash rent, 14 cropper, 14 effects of and of farm business upon incomes, 280 effects of capital upon incomes, 284 effects of quality upon incomes, 291 fundamental factors, 574 incomes compared with ownership, 262, 280, 284 justification for, 560—561 kinds of tenant, 561—562 cash rent, 562 cropping rent, 562 INDEX Tenancy, kinds of tenant, share cash rent, 562 share rent, 562 standing rent, 562 landlord, 14 lease forms, 575-593 leasing practices in United States, 566-572 cotton belt, 573—574 dairies, 571—572 field crops, 567—569 fruits, 569 general farms, 572 live stock, 570-571, 572 pasture, 571 share rent, 14 stock ranches, 572 truck crops, 569-570 length of tenure, 563-566 owner, 14 part owner, 14 preferences for cash and share rents, 563 share rent, 14 tenant, 14 terms used, 559-560 when to rent, 55 Tenant, capital required by tenant, California, 245 capital required by tenant, survey data, 245 Tennessee, crop rotations in use, 129, 132 crop rotations recommended, 127 use of green manures, 139 Terms, used in farm management, 13-15 illustration, 15 Testimonials, 639 Testing a proposed farm business, 302— 313 method, 302-306 example, 306-313 Texas, beef costs, 437 capital needs, 239-240 cotton costs, 417, 422-423 depreciation of implements, 467 farm management surveys, 328, 329 field crops costs, 417 horse costs, 463 horse depreciation, 360 incomes and crop yields, 290 incomes and use of equipment, 287 incomes from various enterprises, 94 labor incomes, 261 value of perquisites, 271, 270 Tile drain, costs, Ohio, 457 day’s work, 557 Timothy and clover, method of growing, Penn- sylvania, 143 Titles to land, accession, 608 deed, 609 escrow, 608 grant, 607 kinds, 607 prescription, 608 will, 608 Tobacco, costs, Kentucky, 418 size of loads, 468 Tomato, California costs, 433, 434 carload, 494 day’s work, 555 INDEX Tomato, leasing lands, 570 Utah costs, 434 Topography, of the farm, 59 Tractor, justifying purchase, 158 literature, 160 vs. horses, 158-160 . Truck crops, leasing lands, 569 Type of farming, affecting profits, 276 U- Unearned increment, 273 Unwritten law, 601 Utah, capital needs, 239-240 capital needs of tenants, 245 crop rotations for, 126 crop rotations in use, 133 day’s work, 146 farm expenses, 235 farm management surveys, 326, 328, 331, 332 income and use of equipment, 286 labor incomes, 261 perquisites, 266 Vv Value of college training, 630-631 Valuing farm lands, factors determining value, 77 bases, 353 home value, 78 potential, 79 productive value, 78 examples, 78-79 for inventory purposes, 352 cost, 353 effect of appreciation, 355 market, 353 orchards, 354 rent, 353 for purchase, 77 good and bad lands, 79 Vegetable growing, requirements, 39 Vegetables, size of loads, 468 Vermont, milk costs, 451 value of perquisites, 270, 271 Virginia, crop rotations in use, 132 use of fertilizers, 136 Volunteer hay, requirements, 39 WwW Wages, bonuses or premiums, 542 paying, 541-542 student findings, 528 U.S. averages, 539 regional variations, 540—541 value of board, 541 Walnuts, California yields and costs, 432 Warehouse receipts, 615 Warranty deed, 609 Washington, apple costs, 428 farm management surveys, 333 investment in orchards, 241 671 Washington, labor incomes, 261 use of crop rotations, 134 use of fertilizers, 137 use of green manures, 139 Waste lands, 61 permanent and temporary, 62 in United States, 63 poor pastime, 64 Watermelons, carload, 494 Water supply, in selecting the farm, 60 Waters, iegal definition, 605 Riparian, 606 underground, 607 West Virginia, crop rotations in use, 132 farm management surveys, 330 incomes from different enterprises, 95 peach costs, 431 use of green manures, 139 What the business should pay, 257 Wheat, carload, 496 cost, California 428 Kansas, Missouri, Nebraska, South Dakota, 424-426 Nebraska, South Carolina, Missouri, 414-419 North Dakota, 424-426 day’s work, 551 leasing lands, 567 marketing—North Dakota, 478-480 method of growing, Pennsylvania, 143 size of loads, 468 Wholesale merchant, 473 Wisconsin, capital needs, 239-240 clearing land costs, 457 dairy farm equipment, 213 farm management surveys, 327 hog costs, 440 income and live stock, 292 income and size of farm, 279 milk costs, 451 value of perquisites, 270, 271 Wood, day’s work sawing, 557 Woodland, 63 Wool, size of loads, 468 Work days, available, Arkansas, 145 available, Pennsylvania, 146 available, Utah, 146 Work schedule (see Calendar of Operations). Work stock, day’s work, 549 depreciation, 206 for selected businesses, 200-205 costs, 208-212 mating, 193 number required, 193 use of calendar of operations, 196 example, 196 selection, 191 working, 193 Working capital, effect of amount upon income, 282--284 Working hours, average length, United States, 531 Workmen’s Compensation Act, California, 623 Written law, 601 Minnesota, Kentucky, yy = i ama Aa ona RS ye \ > ou 2 Fe pot dE, oe Fae pases Pee yes oe —— i +-3-e peuiadeediladed.de tek bak ie ee et ek ee