19 



Paragraph 8. 



PAYMENTS OR EXPENDITURE. 



The chief items making up the total expenditure are shown in the following Table : 



TABLE E. 



1'iii/iiii'ntx <ir K.rpenditiire CItief Ilfina . 



The aggregate expenditure amounted to 8 14s. 3</. per acre. 



In many cases the expenditure represents only the actual cash payments mvlj anl n> amount has been taken of 

 the amounts owing by the farm at the beginning and end of the year. 



Schedule A sent to the farmers asked that the wages 

 shown in the accounts submitted should include the total 

 amount of wages, board and allowances, but it is impossible 

 to say to what extent this has been done 



The rates of wages paid in the industry have been in- 

 creased since the period covered by these accounts. 



Where any charge appeared on the face of the accounts 

 for the labour and wages of the farmer himself, the item 

 has been eliminated. 



Paragrajih 11. 



THE RELATION OF RENTS, WAOES AND PROFITS. 



The following Table F shows the amounts of the above, 

 and the rates per acre of each item. 



RENT. 



In many cases where the farm is owned, the owner has 

 made an entry in the accounts charging the farm with a 

 rent, and in order to reduce all the farms to a common basis, 

 in the cases where the owner has not charged a rent 

 against the profits, I have inserted such a charge, based 

 on the annuil or rateable value'. 



The total rents paid on the various classes of farms 

 are, as shown in Tabl.- F b.-low. illM,:',)4. 



Paragraph 1. 



WAGES. 



The total wages paid on the various classes of farms 

 are, as shown in Table F, 310,843. 



TABLE F. 

 Rent, Wage* tnul Profits. 



Paragraph 12: 



GROUPING OF FARMS ACCORDING TO SIZE AND TYPF,. 



It has not been possible in the short time available to 

 sab-divide the classes of farms dealt with into further 

 groups. This will be done as soon as possible and further 

 particulars furnished. It will be realised that without 

 this classification the true value of the accounts can not 

 be obtained. 



The grouping will be arranged according to the size of 

 the farm and the system of farming carried on, and 

 information will also be furnished in most cases of the 

 number of live itock carried, and the acreage of arable 

 and pasture land. 



The information shown on the first page of Schedule B 

 with regard to the farm labour and equipment will also 

 be furnished to the Commission in tabulated form as soon 

 M possible. 



Paragraph 13. 



OWNER-OCCDPIERS. 



I have endeavoured to discriminate (from information 

 contained in the correspondence and Schedules), between 



() Owners who farm the land themselves with a 



view to profit. 

 (A) Owners to whom the question of profit is not 



of primary importance, and including the 



Home Farms. 



The first class I have segregated, in dealing with the 

 accounts, into a group designated " Owner-Occupiers ", 

 and the second are shown as " Home and Similar Farms." 



These two groups of farms differ in some respects from 

 the ordinary tenant farm. 



In the case of Oroup (a) it may be, for example, that 

 the owner has charged against the farm expenses such as 



