186 TYPES AND MARKET CLASSES OF LIVE STOCK 



the fact that no profits were allowed for the dairying practiced 

 by the owners of the dual-purpose, mixed, partially milked, 

 and double nursing herds; instead, the returns, including profits, 

 from the sale of milk have been used to lower the cost of the 

 calf. Robbing one department of a farm of profit in order that 

 another department may be credited so as to show a profit may 

 represent skillful book-keeping, but results based on such a 

 method of cost accounting are somewhat misleading. In this 

 case it should be remembered that dairying was conducted at 

 cost, the profits being credited to beef production. 



The greatest item of expense in raising a calf to weaning 

 time, except in the dual-purpose group, is the cow charge, or net 

 cost of keeping a cow a year. The net cost of maintaining a cow 

 varied greatly, depending largely upon the sale of milk products 

 from cows that were milked. It was therefore lowest in the 

 dual-purpose group. 



The cost of the calf at weaning time is lowest in the double- 

 nursing group. While the cow charge was lowest in the dual- 

 purpose group, the addition of the cost of feed and labor for the 

 skim-milk calves made the cost of the calf somewhat greater 

 than in the double-nursing group. 



The cost of the calf at one year was lowest in the double- 

 nursing group. 



The calves in the dual-purpose group, although poorest in 

 merit and value, ranked third in profit. 



The calves in the double-nursing group were relatively of 

 good quality and showed the greatest profit. 



The data obtained indicate that the keeping of cattle for 

 beef purposes alone is adapted to the more extensive types of 

 farming, while the keeping of cattle primarily for beef purposes, 

 but where an income is also obtained from milk products, is 

 better adapted to the more intensive types of farming. 



The averages would seem to indicate that profits from rais- 

 ing calves on cornbelt farms are very small. However, these 

 facts must be taken into consideration: 



1. Good returns have been obtained for a large quantity 

 of roughage which, had it not been utilized by live stock, would 

 have been waste. 



2. A home market was provided for saleable crops. 



3. On many farms a large acreage suitable to pasture only 

 has been utilized. 



