1917] DAIRY FARMING DAIRYING. 271 



nut by sorrel matings. Again considering the matter theoretically, if the two 

 colors were present in equal numbers there should be fewer sorrels than chest- 

 nuts resulting from this cross, but there are 23 sorrels to 11 chestnuts. The 

 same thing is brought out in the sorrel by bay matings. The sorrels and bays 

 are present in about the proper proportions, but theoretically there should be a 

 larger number of chestnuts. 



" The bay by chestnut matings also substantiate the fact that sorrel is reces- 

 sive to chestnut. If such were not the case the number of sorrels from this 

 cross would be very small as compared to the others, but the result is 22 sorrels, 

 48 bays, 8 chestnuts, and 1 black. 



" The sorrel by black matings give a result similar to the chestnut by black 

 matings. The former gives 9 sorrels, 8 bays, 1 roan, 1 chestnut, and 6 blacks, 

 and the latter, 1 sorrel, 2 bays, 1 brown, 1 roan, 1 chestnut, and 1 black, show- 

 ing that sorrel and chestnut ai"e qualitatively alike. 



" The fact that the sorrel by sorrel cross gives sorrel offspring in practically 

 100 per cent of the cases is rather definite proof that sorrel is a unit character, 

 and further, that it is recessive to all other colors. Therefore the breeder who 

 is desirous of producing sorrel animals has an easier task than the one who 

 desires to produce animals of a color other than sorrel. The former will be 

 certain of getting sorrel colts as long as he has a sire and dam of sorrel color, 

 while the latter can not be certain of the results from the cross of any other 

 color." 



DAIRY FARMING— DAIRYING. 



Milk production cost accounts: Principles and methods, C. W. Laeson 

 (New York: Columbia University Pi-ess, 1916, pp. 60). — In this discussion the 

 attempt is made to analyze each item of cost and also to apply the methods 

 and practices of recognized authorities in factory cost accounting as far as 

 tliey may be applied to milk production cost. The production cost of milk is 

 discussed under the divisions feed ; labor ; indirect or overhead expenses, such 

 as buildings, cattle, bedding, sire, etc. ; and returns for calves and manure. 



A method of precalculating feed costs is explained, which, it is stated, is 

 quick and easy and can be applied to any system of feeding. In calculating the 

 total cost of cattle in milk production the annual depreciation is obtained by 



the formula £ll^' in which x represents the cost of the cow, y the sale price 

 n 



of discarded cow, and n the years of usefulness. To the amount thus ob- 

 tained are added insurance, taxes, and interest on first cost of cow. 



In summarizing cost and credits incident to milk production the author states 

 that " under the conditions stated for each item, which include a particular 

 size and kind of cow, producing 8,500 lbs. of 4 per cent milk with feeds at stated 

 prices, with the system of management given, and with a good barn well 

 equipped for the production of high-grade milk, cost records will show the 

 following as actual costs in the production of milk: Feed, $75.29; labor, $27; 

 buildings, $8.24; cattle, $9.21; bedding, $3.25; sire, $3.51; miscellaneous ex- 

 penses, $24.25; total cost, $150.75; with credits of calves, $3; manure, $20; 

 net cost per cow* per year, $127.75." On this basis the cost of production 

 per 100 lbs. of milk is $1.50. 



" Under present prices of feed and labor a herd of high-producing cows will 

 when properly managed return 5 per cent interest on the capital invested in a 

 good plant, and an additional 5 per cent for services of the manager not in- 

 cluded in regular labor charge. The average cow of the United States does 

 not produce enough milk to pay the cost of production when managed under the 

 same conditions and equipped to produce high-grade milk. Where the herd uses 



