174 AGRICULTURE OF MAINE. 



obtained from records of the South Lyndeborc Cow Test Asso- 

 ciation ; others are from records obtained from other farms. It 

 is fully believed, however, that the figures are a conservative 

 estimate on the yearly expenses entering into the production of 

 milk on a dairy farm in New Hampshire. 



SUMMARY OF COST. 



Debit. 



Cost of feed $73 03 



Labor 32 33 



Delivery 7 18 



Housing 9 05 



Depreciation on cow 8 83 



Bedding 4 00 



Bull ". 3 79 



Taxes, interest 4 55 



Ice, coal and wood for heating 2 17 



Veterinarian 87 



Tools, utensils, salt 53 



Cow Test Association expenses per cow i 40 



$147 73 



Credit. 



Manure $1 5 00 



Calf 3 00 18 00 



$129 73 



ITEMIZED STATEMENT OF COST OF KEEPING A COW. 



The following will explain methods of deriving at the above 

 figures : — ' 



COST OF FEED. 



The figures on the cost of feed are from records of twenty- 

 five herds comprising 325 cows, obtained by B. C. Higgins in 

 charge of the South Lyndeboro Cow Test Association. 



