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APPENDIX IV. 



Handed in by Mr. James Wyllie, B.Sc., &c., representing the National Farmers' 

 Union (England) as part of his evidence-in-chief, September 23rd and 24th, 1919. 



PART A. 



Instructions cirr.ulated to members of the National Farmers' Union setting out principles 

 to be fallowed in lh<> prejnralion of statements of cost of prodncthn. 



SCH. B. 



DISTRIBUTION OF RENT AND RATES. 



Total to l>e distributed as shown below, 

 dwelling-house 



Farm Rent ) , 



Local Rates \ 



Allowance for annual value of farm 



according to local rates Assessment. 

 Allowance for annual value of workers' cottages included 



in the farm let 4 to 7 each. 

 Allowance for annual value of farm buildings according 



to local rates Assessment. 

 Remainder to be charged against land and distributed 



over arable and pasture according to relative value. 

 Differential rates may lie charged against arable as well 



as against pasture land. 



\"TK. This distribution of rent and rates should lie 

 made in every case where costs are submitted. 



SCH. C. 



STATEMENT OF THE COST OF HORSE LABOUR 



1. Foods, per horse per annum. 



Average cost per week, with details, during summer 



period. 

 Average cost per week, with details, during winter 



period, 

 ({ive average weekly ration per horse at various 



periods. 

 Charge foods on basis laid down in Sch. (t. 



2. Other Costs, i>er horse per annum. 



1. Shoes and Shoeing. New shoes, removes, frost 



>ui'U. or sharps. 



ae pre-war and present price of set of shoes. 

 '^. Harness. Ordinary plough and cart harness, 



plough lines, halters. 

 Allow for repairs and depreciation or replacements. 



1 1 urnexN oil and paste. 

 State pre-war and present price of complete set of 



harness. 

 H. Stable equipment. Brushes, combs, graips. shovels, 



corn-bin, lamps and oil. 



4. Stable rent, rates and repairs. See Sch. B. 



5. Veterinary attendance and medicines, colic drinks, 

 linseed oil, condiments, &c. 



6. Depreciation. Show clearly how arrived at. State 

 if deaths include I. 



7. General expenses. Proportion fire insurance, and 

 other general farm charges including supervision. 



H. Interest on Capital. b% per annum on average 

 value of horses, harness anil other equipment. 



. In most cases the cost of litter may ba set 

 against value of manure. 



SCH. D. 



STATEMENT OF THE COST PER ACRE OF 

 GROWING WHEAT, OATS OR BARLEY. 



Rent. Sfe Sch. B. 



Local rates. See Sch. B. 



Manures. Kinds, quantities, prices, proportions charged . 



Ssed. Quantity, price. 



Cultivations. Give details of cost of all tillages done 

 before and after sowing, number of acres done psr 

 day and number of horses employed on each 

 operation. 



Harvesting. Give details of all work done, as for 

 cultivations. Twine, thatching materials, harvest 

 money. 



Threshing. Give details of all work done, as for 

 cultivations. Coals, twine, thatching straw. 



Marketing. Give details of all work done, as for 

 cultivation. Distance to station. 



Use of implements and machinery : repairs, replace- 

 ments or depreciation, oil, interest. 



General expenses. Ditching, fencing and general 

 charges, i.e. proportion of fire insurance, workmen's 

 compensation, clerical and marketing expenses, 

 driving pony and trap or motor car, bad debts, 

 subscriptions to farmers' societies, uuremunerative 

 man work and petty expenses. 



Proportion of cost of liming. State quantity, kind, 

 cost and when applied 



Proportion of cost of cleaning and manuring, carried 

 forward. 



Interest on average outlay at .".',' per annum. 



Management. 



Broken time. This may be allowed for in estimating 

 the quantity of work done per day, or put in as a 

 separate item. 



Yield per acre, grain and straw. State : 



Number of acres on which above estimate is based. 

 Nature and condition of the soil. 

 Remarks on season and influence on cost of cultiva- 

 tion, yield, &o. 

 Crops grown during previous three years. 



of working days, per horse per aim. Allow for 

 Sundays, Saturday short days, holidays, sickness of 

 man or horse, sore shoulders, wet days, snow, frost, 

 times when not work for all horses or when only one 

 of team may l>e required, threshing, visits to smithy, 

 unretnunerative work, e.;/., road mending, clearing up 

 yards, Ac. 



State number of horses upon which statements based. 



Horseman. Actual cost (cash wages plus allowances) 

 per week at various times during summer and winter 

 periods. 

 NnmlxT of working hours per week at various times. 



i:. This estimate is desired wherever estimates of 

 the cost of production of crops are to he submitted. 



NOTE. The credit to a corn crop for straw should be 

 made on the same basis as the charge made for straw 

 against live stock and manure. 



SCH. E. 



STATEMENT OF THE COST PER ACRE OF 

 GROWING MANGOLDS OR SWEDES. 



Rent. See Set. B. 



Local rates. See Sch. B. 



Farmyard manure. Quantity, price, proportion charged. 



Artificial manures. Quantity, price, proportion charged. 



Proportion of cost of liming (if any) give details of 

 kind, quantity, cost and when applied. 



Seed. Quantity, cost. 



Cultivations. Give details of all tillages done before 

 and after singling : number of acres done per day 

 and number of horses employed on each operation. 



Singling and band hoeing. Cost and time taken. 



Lifting. Topping, tailing, carting, and pitting or 

 carting to where consumed. Give details of opera- 

 tions and time taken. 



Use of implements. Allowance for repairs, replace- 

 ments or depreciation, oil, interest. 



General Expenses. Proportion of cost of ditching, 

 hedge cutting, &c., and general charges. See, Sch. D. 



Interest of average outlay at 5 % per annum. 



Management. 



Broken time. Sec Sch D. 



Deduct proportion of cleaning costs. 



