368 Twenty-Second Annual Report of the 



29. Mohansic 1,613 



30. Yorktown Heights 1,516 



31. Napanoch 1,305 



32. Syracuse 1,098 



33. Albion 1,065 



34. Batavia 997 



35. West Haverstraw 942 



36. Ray Brook 494 



37. Randall's Island 277 



$322,010 



38. Bath (loss from fire and hog cholera) 2,123 



Total profit $319,887 



Auburn, report not complete. 

 Sing Sing, not reported. 

 Wingdale, report not complete. 

 Greenhaven, included in Poughkeepsie. 



An interesting comparison of the year ending September 30, 

 1914, and the year ending September 30, 1910, might be made. 



1910 1914 Increase 



Total investment $2,152,453 $2,699,173 $546,720 



Total profit 202,826 319,887 117,061 



Interest at 5% 107,622 134,958 27,336 



Profits, 5% deducted 93,332 184,928 91,596 



Rate of profit made by all farms 9.4% 11.8% 2.4% 



It might also be profitable to notice that the farm standing num- 

 ber one last year was number two September 30, 1910 ; the farm 

 standing number two was then number four; the farm standing 

 number three was then number eight ; and the farm standing num- 

 ber nine then was number one. 



A better system of farm accounting has been one of our greatest 

 needs. Our work now is divided into six branches: 1, garden; 

 2, dairy ; 3, swine ; 4, potatoes and field crops ; 5, poultry ; 6, fruit. 

 These are named in the order of profit usually found on the differ- 

 ent farms. We are getting from each institution a debit and a 

 credit statement on each of these lines of work. This has been 

 of great assistance to us in locating the losses and helping to do 

 better farm work. 



We need a better statement of the field crops so that we will be 

 sure that we are not taking credit for silage produced and fed to 

 cows and another credit for the milk produced. The only things 

 the farm should be credited with are the products which the institu- 

 tion needs, and which would have to be purchased if there were 

 no farm — whether those products be milk for the patients, hay for 



