DEPAKTAIENT KEPORTS. 143 



Dk. Ob. 



To 50 pigs (weight average 42 lbs.) @ 15.00 $250 00 



freight from Fishers -. 10 00 



mill-feed - - - 58 88 



corn from crib, crop ' 75, 308.3 bush. @ 30 cts 92 4<) 



men and team labor 26 93 



student labor in care 50 35 



potatoes @ 15c, crop of ' 75 (@ 25c crop of ' 76) 22 46 



straw for bedding. 3 00 



wood for cooking - 2 25 



corn 303.5 bush, crop ' 76 @ 30 91 05 



By 48 hogs, average 230 lbs. @ $5.75 (netted) less freight 



and expenses - -. $613 00 



2 retained, average 230 lbs., @ 5.75 26 45 



balance . - 31 94 



$639 45 $639 45 



The quality of the corn of the crop of '75 was poor; but no charge for swill 

 consumed is made, as there is no means of knowing how much they consumed. 

 If we let the swill consumed offset against the poor quality of the corn, the 

 account will stand as above. The mill feed was purchased at a mean price of 

 about $15 per ton for bran and $25 per ton for middlings. 



Tbe stock (cattle) account is as follows : 



Dk. Ck. 



To stock inventory Dec. 1, 1875 $8, 740 00 



labor in care, etc - - 836 88 



disbursements, cash on account of 442 88 



amount from cattle barn acc't — 1,602 87 



cost of soiling crop in field No. 4 44 94 



By stock inventory Sept. 30, 1876 $9, 530 00 



breeding cattle sold - 341 00 



beef cattle and hides sold - - - . - 225 39 



use of bulls -- 102 50 



feed to other stock (cash credit) 25 00 



400 loads manure @ 50 cts 200 00 



milk and butter sold - . . 738 40 



balance, apparent loss -. 505 28 



$11,667 57 $11,667 57 



The inventory of Sept. 30th lowered the stated value of the stock $500 below 

 that of Dec. 1, 1875. 



These animals, if inventoried as high as on Dec. 1, 1875, would bring the 

 balance down to $5.28. 



The loss in the above account is apparent only, as the stock has been charged 

 with nearly all the dry feed for a year, while on the other hand we have only 

 10 months of milk receipts to balance. This, taking September's receipts as a 

 basis for calculation, would give us $260.00 more from milk, at the least, dur- 

 ing the months of October and November, with a very small outlay, and would 



