EXPERIMENT STATION BULLETINS. 421 



the cow, it would amount to 5i/^% of her value. The critical examina- 

 tion of considerable data on this point persuaded the investigators that 

 5% of the value of a cow should be allowed yearly for her depreciation, 

 when the actual losses occasioned by the enforced slaughter of animals 

 condemned by the tuberculin test, and the losses by death from other 

 causes, are not included. A summary of the items of taxes, interest, and 

 depreciation on the herd would show: Taxes 1%, Interest 6%, Deprecia- 

 tion 5%, or a total of 12% on the value of the cow. 



7. Taxes, Interest, Insurance, Kepairs and Depreciation on Buildings. 

 A committee of three visited each farm during each year, and' placed a 



valuation on so much of the barns, yardage, milk houses, ice houses, and 

 water supply, as was needed for the housing of the dairy herd, the stor- 

 ing of their food, and the care of their product. 



It is easily apparent that one should not include in this inventory the 

 farm buildings not used for dairy purposes. Some of the farms studied 

 had very elaborate building equipments and were keeping only small 

 herds of dairy cows. In these instances only so much of the building 

 space was included in the inventory as would reasonably provide for the 

 herd kept. 



On the total inventory valuation of this equipped portion of the barns, 

 yardage, milk house, ice house, and water supply, 10% per year was al- 

 lowed as properly providing for the insurance, taxes, interest, repairs, 

 and depreciation of the same. 



It is true that during the time within which these investigations were 

 in progress many of the farmers did not spend 10% of the valuation for 

 these purposes, while others spent considerably more. Expenses for re- 

 pairs and upkeep of buildings are of necessity intermittent, conse- 

 quently during the years when such expenses are small some farmers are 

 accustomed to regard their net returns as profits, forgetting that some 

 of their income in chargeable to the year's wear on the buildings. 



8. Depreciation on Equipment. 



Under the head of Equipment there were included the forks, shovels, 

 brooms, wheel barrows, carts, pails, milk cans, coolers, and all such uten- 

 sils as were required in the stable or the milk house, to care for the cat- 

 tle and the barns and to handle and deliver the milk of the herd. 



The rate of deterioration on tools and equipment of this class is very 

 high, and milk ordinances and general dairy laws require that milk pails, 

 coolers, and milk cans, be in exceptionally good condition. From con- 

 siderable data kept it was evident that an allowance of 25% per year is 

 none too high a rate on this kind of equipment. 



9. Actual Losses in the Herd from Tuberculosis and from Death from 

 all other Causes. 



Such a variety of opinions are met with relative to the real cost to the 

 milk producer of complying with ordinances prescribing compulsory 

 testing of all cows whose milk enters into the city trade, that the investi- 

 gators kept this information as a separate item. 



In compliance with the Grand Rapids ordinance all cows were annual- 

 ly subjected to the tuberculin test. Those reacting were slaughtered un- 

 der proper inspection, and if the carcasses were passed by the inspector 

 they were sold for beef. Whatever net sum the owner received for the 

 reacting animals was credited to his account and deducted from the in- 



