21 



APPENDIX No. V. 



Final Report submitted by Mr. H. G. HOWELL, F.C.A., Director of Agricultural Costs in connection with his evidence 



given on 29th October, 1919. 



On 476 Farm Accounts (representing 543 farms) for the year ended Michaelmas, 1918 (or subsequently) submitted to 



the Agricultural Costings Committee. 



TABLE OF CONTENTS. 



Subject. 



Accounts generally 



Total number of Accounts 



received. 



Number of Accounts audited 

 County distribution of 



Accounts. 

 Dates at which Financial 



Years end. 



Whether these Accounts are 

 Representative Accounts. 



Valuations 



Analysis of the basis of 



valuation. 

 The basis of valuation and its 



bearing on the profits. 

 The valuations generally ... 

 Average amount per farm 



Live-stock values per head 



Capital 



Probable omission of certain 

 items. 



Profits 



Notes on certain accounts 

 showing large profits. 



Notes on certain accounts 

 showing large losses. 



. The foregoing paragraphs 

 deal with all the Accounts in total 

 before grouping.) 



Para. 



1 

 la 



Ib 

 Ic 



Id 

 le 



2 

 2a 



2b 



2c 



M 



3 



4 



4a 



r>a 



6 

 tta 



Table. 



3i 4 



>$ 6 



Subject. 



Para. 



GROUPING OF RESULTS. 



Table. 

 3ULTS. 



Grouping of results per class of/ 7 9 to IS 



occupier (tenants, owners, &c.): \ 7, 15 & 27 



Capital 7a 



Profit 7b 



Scottish Accounts 7c 



Grouping of results per size of farm 8 14 



Grouping of results per type of farm 9 16,17 & 28 



(mixed, dairy, ic.). 



Details of income per acre and per 10 18 



cent. 



Details of expenditure per acre and 11 19 



per cent. 



The relation of rent, wages, and 12 

 profit* : . 



In percentages 12a 20 



Per acre and per farm ... 12b 21 



Relation to total expenditure 12c 22 



Farm labour and equipment 13 



Grouped per type of farm 23 



mixed, dairy, &c. 



Grouped per class of occupier 24 

 tenant?, owners, &c. 



Total numbers 25 



Comparative condition of the farms 14 



as to fertility, &c. 



Further accounts dealt with since 15 26 



submission of Interim Report. 



Financial statements for a ,'eries of 16 

 years. 



1.- FINAL REPORT. 



An Interim Report dealing with such information as 

 had been then received was, owing to the. urgency of the 

 matter, submitted on 17th September last.* 



The figures given in this Final Report differ in a few 

 respects from those of the Interim Report, as additional 

 information which wax pending at that dale has since 

 been received, and a few accounts then dealt with have 

 since proved unsatisfactory in certain respects and have 

 had to he deleted from this report. 



Paragraph 1. Accounts Generally. 



1 (a) Tuiiil iiiinihri- lit' . \< ;-iiinil.< received. 



The total number of accounts received was 470, repre- 

 senting . r )43 farms, as follows : 



1 (b) y umber of Accounts audited. 



Of the 301 accounts which are dealt with in detail in 

 this report, about one-third (97) are stated to have been 

 audited. The particulars are as follows : 



See Appendix No. IV. 



1 (c) County Distribution of Account*. 



It will be seen from Table 1 that of the 301 accounts 

 257 came from England, 12 from Wales, and 32 from 

 Scotland. 



Very few of the English counties are unrepresented, 

 but there are a number of counties both in Wales and in 

 Scotland from which no accounts have been received. 



The county sending the largest number of accounts i.s 

 Sussex, with a total of 22 accounts. 



126 accounts were submitted by tenant farmers, 98 by 

 owner occupiers, and 77 came from home and similar 

 farms. 



H 



