27 



It will be seen that, taking the whole of the farms, rent 

 represents about one-fifth of the total, and var es from 18 

 per cent, with tenant farmers, Scotland, to 22 per cent, 

 with tenant farmers, England. 



Wages, for all the farms, is about one-half the total (49 

 per cent.), and the percentage varies from 35 per cent, 

 tenant farmers, Scotland, to 57 per cent, home farms, 

 England and Wales. 



The profit, for all the farms, is 30 per cent, of the total, 

 and varies from 24 per cent, with home farms, England 

 and Wales, to 47 per cent, tenant farmers, Scotland. 



12 (b) Per acre and per farm. 



Table "21 " shews that the average amount available 

 for rent, wages, and profit over all the 325 farms is 

 1,925 per farm, and 4 9s. Id. per acre. 



The average rent paid, over all, is 387 per farm, 

 and 18*. per acre. 



The average wages paid, over all, is 954 per farm, and 

 2 4. 4d. per acre. 



The average profit earned is 586 per farm, and 

 1 Is. Id. per acre. 



The Table shews the variations in the figures as between 

 the different classes of occupiers. 



12 (C) delation to Total Expenditure. 



Table "22" shews, for all farms, the respective 

 amounts of rent, wages, and all other expenditure and 

 in each case the percentage of the item to the total. 



Taking all the farms into account, rent and wages 

 together represent roughly one third of the total expendi- 

 ture (34 percent.). The proportion of these two com- 

 bined items to the total expenditure varies from 30 per 

 cent, with tenant farmers, England and Wales to 39 per 

 cent, with home farms, England and Wales. 



On the whole of the farms, rent is 10 per cent, of the 

 total expenditure, and this percentage varies from 9 per 

 cent, with owner occupiers, England and Wales, to 13 per 

 cent, with home farms, Scotland. The item of Tent 

 probably includes in most cases the rent of the farm- 

 bouse itself. 



Wages, on the whole of the |arms, is 24 per cent, of 

 the total expenditure. The lowest proportion is 20 per 

 cent, with tenant farmers, England and Wales, and the 

 highest, 29 per cent, with home farms, England and 

 Wales. 



Although farmers were asked in the Schedules to state 

 the total cost represented by wages, board and allowances, 

 it is impossible to state to what extent the value of board 

 and allowances is represented in the figure of wages 

 shewn. 



The cost of horse labour cannot be ascertained from 

 the accounts received. 



Paragraph 13. Farm Labourer and Equipment. 

 Result of 264 farm*. 



From Table 23 grouped per type of farming, it will 

 be seen that for the whole 264 farms on every 100 acres, 

 2 men, 6 women and boys, 1'8 horses were employed. 



The average numbers per farm for the 264 farms 

 were: men 9'1, women and boys 2'7 and horses 8'2. 



This Table shews similar particulars for each type of 

 farming, e.g., mixed, dairy, &c. 



Table 24 grouped per class of occupier shows similar 

 particulars for each class of occupier, i.e., tenants, owners, 

 home farms, and Scottish Accounts respectively. 



Table 25 total numljers, men, horses, &c. shows the 

 aggregate number of workers, horses, &c., from which 

 the calculations in the foregoing tables have been made. 

 It will be seen (inter alia) that on the 264 farms there 

 were 2,165 horses, 2,405 men, and 71G women and boys 

 employed. There were also on these farms 47 steam 

 engines, 97 tractors and 19 oil engines. 



Paragraph 14. Comparative Condition of the Farms 

 as to Fertility, <fec., in 1614 and in 1918-19. 



i;, nil nf 263 Acc'inntt. 



Farmers were requested to state the comparative con- 

 dition of their farms in 1914 and 1918-19 as regards 

 fertility, foulness of the land, &c. (See question 2, 

 Schedule B). 



This information was designed to supplement similar 

 information which was asked for by the National Farmers' 

 I'MIOH of England in tln'ir Schedule (question 9f). 



In order to obtain a statement of the comparative con- 

 dition of t,h! f:iriiiH :it the two periods, an index figure of 

 HH) was taken to express the condition of the farms in 



* See Part B, Question 2, Appendix II. 

 t A list of questions contained in this Schedule will be 

 published in Appendix I. to Vol. V., Minutes of Evidence. 



28370 



1914, and farmers were requested, in estimating the com- 

 parative condition of the farms in 1918-19, to indicate this 

 by inserting an equivalent index figure opposite the 

 various items. 



Out of 301 accounts dealt with in the Report, 263 of 

 them gave satisfactory replies to this question. The 

 individual estimates naturally differ somewhat widely, 

 but the combined average results of the 263 replies are as 

 follows : 



In these figures each farm has been taken as a similar 

 unit, and the results are not " weighted " according to the 

 differing acreages of the farms. 



Paragraph 15. Further Accounts Tabulated since 

 Submission of Interim Report. 



(See Table 26.) 

 97 Accounts, representing 130 Farms. 



These accounts have been tabulated since the sub- 

 mission of the Interim Report, but it has not been 

 possible to undertake so detailed an analysis of these 

 accounts as of the 301 accounts already reported on. 



Table 26 shows the financial results. 



35 of the accounts 'are for co-operative farms, and 18 

 for municipal farms, &c. 



Of the 97 accounts, 16, representing 22 farms, show 

 losses, the aggregate loss being 5,582, an average of 254 

 per farm. 



81 accounts, representing 108 farms, show profits ; the 

 aggregate profits being 88,975, and the average per farm 

 824. 



On the whole 97 accounts, the balance of profit is 

 81,593, an average of 628 per farm. 



Rate per cent, of profit on capital. 



The rate of profit earned on the capital, over all the 

 farms, is 14'42 per cent., as against ll'Ol per cent., the 

 average rate on the first 325 farms, but this comparatively 

 high rate is caused largely, if not entirely, by the inclusion 

 of the institutional and municipal farms. 



It will be seen from the Table 26 that the rate of 

 profit varies considerably in the several classes of farms, 

 the highest rate (27'3 per cent.) being shown by the 

 institutions and municipal farms, and the lowest rate 

 (4'74 per cent.) by the accounts of owner occupiers, 

 Scotland. 



Out of the total profits shown by the co-operative 

 farms (30,883) about 13,000 of the profit has been 

 made by four large societies. 



Similarly with the institutional accounts of the total 

 profit of 32,935, 13,391 was made by four large 

 institutions. 



Capital. 



The total capital invested in these 130 farms is 565,940, 

 an average of 4,353 per farm. The lowest capital per 

 farm is found with tenants, .Scotland (3,311), and the 

 largest amount of capital per farm is on some of the large 

 co-operative farms (over 14,000). 



Results per Acre. 



The " per acre " results of the additional accounts are 

 as follows : 



H 4 



