sx 



ROYAL COMMISSION ON AGRICULTURE. 



29 Orfofer, UM'..] 



Ms. li <;. li. .wi ; : I'.O.A. 



NINETEENTH DAY. 



\Vl PM-DAY, OrroltKli 1'illll, I'.tl'.l. 



Sin \VII,I,I.\M IIAKCI.AV I'KAT (Chairman). 



DR. C. M. DOIi.l \-. (Mi.. 



MK. HKNHY OVKKMAN, OH I. . 



MB. A. W. A.- HUT, 



MR. A. BATCHELOH, 



MK. (JKOIUiK DALLAS, 



MR. J. F. DUNCAN, 



MK. F. E. GREEN, 



MK. T. HENDERSON, 



MK. T. PROSSER JOV 



MK. l(. V. U.N.NAIU). 



MK. OKOUGK NK'.HOI.I.-. 



Mn. K. H. l'Ai;l\KI!. 



Mi:. \V. U. SMITH, M.JV. 



MR. R. B. WAI.KKK. 



Mr. H. <;. 11 DWELL, F.C.A., Director of the Agricultural Costings Committee, recalled and further 



examined. 



16.062. Chairman : You have already put in your 

 Interim Report made some time ago,* and now you 

 put in Supplementary Notes to your Interim Heport; 

 the Third and Finn! Instalment of the Report on 

 Farm Accounts, a Report on Certain Farm Accounts 

 vitli relative tables, and an Appendix containing the 

 financial results of certain farms over a series of . 



yearet?- N 



16.063. Will you allow mo to put those in as part 

 .,i your evidence;- Yes. 



16.064. 1 understand that you and the Secretaries 

 are to collate and consider these somewhat detailed 

 statements with the view of consolidating certain of 

 them into Tables which may be published with our 



:.'llee? Yes. 



|t..ipi;.Y H/. Hull-In li>r : Iii paragraph 7I> you give 

 particulars <<t the class of farms showing the hiv.h.--t 

 profit and the class showing the- lowest profit? Yes. 



16.066. Dealing with those carried on by the 

 owners of the land, is it the fact that in those cases 

 a considerable number are very large hill sheep 

 graziers? That is the case with the Scottish-owned 

 forms. 



16.067. Is that the particular reason which makes 

 the profit per acre so small compared with the arable 

 farms? That is so. 



16.068. That also has the effect of making the 

 capital per acre appear very small? Yes. I have 



:i vpc. in] paragraph to show tho results of tho 

 various Scottish farms, excluding the moorland. 



Ki.fMJil. Which paragraph i that? That is para- 

 graph 7c. 



16.070. The result in general is that if you exclude 

 llie moorland farms you bring the whole of the arable 



land, whether wrought by a tenant 

 farmer or by an ow iici occupier, very mm li on to tin- 

 same line? Yes, there is not much difference be- 

 M them then. 



16.071. 1 notice in paragraph 9 that the profit per 

 cre i highest in the, case of corn and she<>p farms. 

 and Ica-t in the ca*e of dairy farms? Yea. 



hat go to show that in tho past milk 

 production lia< not been as profitable as corn and 

 p farming? That is so with regard to the com- 

 paratively small number of accounts that are repre- 

 sented. 



f Vol. III., Minutes of Evidence (Cmd. 391), 

 and Appendix IV. to this volume. 



t 'Hie Supplementary Noton and tiie Third nnd 

 Final In-ialment of tie Report together with tl..- 

 Ul.low and Api-endix thereto are printed in Appendix 

 I BMM*d Final Report. 



16,073. Do you consider that tho fact that milk 

 pi ices have hceii controlled has had any effect in 

 keeping the profits from being higher in dairy- 

 farming? 1 do not think I have any definite in- 

 formation on that. 



10.07-1. Iii paragraph 8 you say that the profit pur 

 acre and the capital per acre is greatest on tie/ 

 smallest holdings, that is, from one acre to 100 



16.075. You also note that no charge is included 

 amongst the expenses for the personal services of the 

 occupier? Yes. 



10.076. Does that really account for that? Yes, to 

 11 large extent. 



16.077. In other words, the smallest holdings are 

 pretty generally wrought by farmers themsehcs with 

 their families instead of with hired labour? That is 

 so. 



16.078. In cases where they are wrought by the 

 fanner and his family they have not included wages 

 to themselves or their families? That is so. 



16.079. In general, so far as you have had an op- 

 portunity of doing so, would you say that the ac- 

 counts show that the profits for the 1918 crop are 

 higher than th.y were in previous years? I have 

 not much information to express an opinion upon. 

 Quite a number of the farmers, in sending in these 

 accounts, have said that the year 11)18 was an ex- 

 ceptionally favourable year. 



16.080. Did they state that one of the principal 

 reasons was bocauso of the very large yields per 

 acre of the various crops? Yes. 



Iii.OSl. And that in most instance- the harvest was 

 got in in perfect weather? Yes. 



Ki.iiv-j. Did they make any remark to tho effM-t 

 that comparing it with the present crop of JiiP.i they 

 did not expect the present crop to turn out so well ? 

 Yes, they frequently said that. 



16.083. Were t he-re any special remarks to the 

 effect that they had been taking out reserves from 

 the land which had been put in in previous years 

 in the way of fertility? Yes, a small number said 



hut in nearly every case they sent specific 

 figures with regard to that which are dealt with in 

 a special paragraph of the report. 



16.084. You have not eliminated these reserves 

 from the profits, have you? No, wo have not. 



16.085. In an ordinary commercial business con- 

 "'" "iil. I these reserves have been put to a special 

 account - Yes. in properly kept accounts they would. 



All reference* in (hi- examination are to 

 the Knial Heport (sre Appendix V.). 



