202 



IOWA DEPARTMENT OF AGRICULTURE. 



NUMBER OF COWS, ETC. — Contijjued. 



Average value of cows, .$23. 48. 



Lowest reported value, Winnebago county, $16.27. 



Highest reported value, Appanoose county, .$31 08. 



The very low average value is accounted for by the fact that the assessors include a>< 

 'cows" all the animals not included in the classification "heifers one year old, " and 

 'heifers two years old. " 



Heifers two years old, 332,476; average value, 118.36; total, $6,103,178. 



Heifers one year old, 516,071; average value, .$13.51; total, $6,974,484. 



