EXPERIMENT STATION BULLETINS. 419 



the owner or the operator. The entire list might be considered as repre- 

 senting a fair average of the farms contributing to the city's supply, 

 l^ossibly the farms studied were a little above the average because on 

 the very small farm or the farm of a very small dairy, the labor incident 

 to dairy production and management is not well defined and could be 

 studied with less convenience and accuracy. 



If the problem of analyzing and arranging the necessary data were 

 submitted to several accountants or to several economists with a request 

 for each one to arrange the same in the manner that suited him best, we 

 would not expect these arrangements to be identical or even to agree in 

 many minor points. All, however, would doubtless concede that any 

 single necessary expenditure incident to milk production could be 

 charged under some one of the eleven classes of expenditures given be- 

 low. 



For the sake of clearness, brief comment is made under each heading. 



EXPJJNDITURES. 



1. Man Labor. 



This item includes all labor performed in any capacity in the care of 

 the herd, whether done by the proprietor or his family, or by hired help. 

 The rate of pay allowed for the same was the market price of similar 

 regular labor on the farm under investigation or in the neighborhood. 



2. Horse Labor. 



This might possibly be better expressed by the title "Hauling Milk and 

 Incidental Horse Labor," because the cost of the milk was determined as 

 being delivered into the city of Grand Rapids. The hauling price in 

 many sections was 2c per gallon, but actual cost is included in each in- 

 stance. Under incidental horse labor there would be charged the use of 

 horses incident to the business management of the dairy enterprise or 

 any other horse labor not elsewhere included. 



3. Feed. 



(a) Roughage. 



This included all hay and fodder, all silage, and for the sake of con- 

 venience, all bedding. 



(b) Concentrates. 



Here are charged all grains or concentrated feeds used, those raised 

 and fed on the farm as well as those purchased. 



When feeds were raised on the farm the price at which they would sell 

 in the farmer's barn was allowed. In the case of purchased feeds the 

 cost of hauling was added to the purchase price. Where necessary, the 

 cost of cartage of home grown grains to and from the mill and the cost 

 of grinding was added to the price which the whole grains would bring 

 in the farmer's barn or crib. 



(c) Pasture. 



To ascertain the cost of pasture was one of the most difficult problems 

 that was encountered, because there are not sufficient transactions in 

 pasture privileges to create a market quotation or set a price. Since the 

 real question in hand was not how much feed did the cows get from the 

 pasture, but how much did the pasture privilege cost the farmer, the fol- 

 lowing method was adopted : 



The pasture land was appraised by a competent committee at its real 



