12. Fat Cattle 



It was thought by my Committee that evidence 

 regarding dairying might be left over meantime in view 

 of tin. exhaiistnc rii'(iiirv recvntly made l>y the travelling 

 Milk Commission and the Ministry of Food. For that 

 reason I aubmit no evidence meantime on that branch 

 of the industry. 



13. Cott Account*. While Coat Accounts are un- 

 known in the industry I have felt it ni-ceesary to 

 endeavour to support the above estimated figures by 

 tbi> results shown in financial books, by reconciling 

 the latter with the costs submitted. I am the auditor 

 of a farmer who cultivates 500 acres. His books are 

 kept in a modern donble entry system, and the account 

 MI Unit ted herewith in Statement IX is a copy of 

 the last account prepared by me. It is an audited 

 statement and I am able to certify that it is a true and 

 correct statement of his affairs as shown by liis books and 

 the information given to me. From bis estimated costs 

 of production as prepared by him on the same lines us 

 th"- appended. I have prepared a Production (or Cost) 

 Account (Statement X) from which it will be seen that 

 the total Costa of Production as given in his Estimates 

 agrees with the total cost as per the financial books. It 

 will further ! found in the statements attached to 

 Statement X that the principal item* in the financial 

 books may be reconciled with the costs charge! against 

 the various crops. From Statement XI it will )>e seen 

 that the costs per unit and the production per acre has 

 been as follows : 



14. CnmpariniH with Kttimnlet. By comparison of, 



wht might be called, these certified figures and the 



estimate* given in Statements I to VIII, I give the 

 following figurei : 



* Only two acres are grown for a special purpose. 



It is admitted that the production per acre in the Oat 

 crop was below the average. Tin- usual return is 6^ 

 [iiartfrs IKT acre and if this figure were taken the cost 

 per i|ii:irter would IK- 'J '.!-. lil. in place of the above 

 figure of 3 11. This farm in continuously cropped on 

 a four course rotation. It in submitted that these, figures, 

 which have been reconciled with the financial books go 

 t'.ir to support the estimated costs of production of the 

 five crops affected. 



NOTE : I crave "the indulgence of the Commission 

 towirds any errors which may appear in the evidence. A 

 great mass of figures has had to be dealt will) in a short 

 time, and I can hardly hope that accidental errors have 

 been entirely avoided. 



STATKMKNT Xo. I. 

 COST O? PRODUCTION OF POTATOES, 1918 CROP. 



