164 



CANADIAN FARM YEAR BOOK. 



individual cows. It requires com- 

 paratively little time, and is a com- 

 plete index to the herd, to the feeder 

 and to the milker. 



Figuring Returns. 



The net profits from the dairy herd 

 is the difference between the income 

 and the cost of maintenance. 



The income includes the value of 

 the butter-fat, the skim-milk, the calf 

 and the manure. 



"The annual cost of maintaining 

 a cow comprises the following items: 

 Cash sundries, cash feeds, farm 

 feeds, labor (man and horse), gener- 

 al expenses, shelter, depreciation, 

 machinery and equipment, herd bulls 

 and interest on investment; the clas- 

 sification is somewhat arbitrary, as in 

 some instances an item of cost might 

 be charged to one class or another 

 with equal correctness. Cash sun- 

 dries comprise those items for which 

 cash was paid — ropes, halters, veter- 

 inary services and medicine. Cash 

 feeds are those purchased for cash. 



farm feeds those produced on the 

 farm. Labor includes both man and 

 horse labor at the current rate of 

 wages for the month and year, com- 

 prising all items of labor performed 

 for and affecting the dairy. General 

 expense comprises those items which 

 are a charge to the entire farm, and 

 is made up of cash and labor expen- 

 ditures. The total for the farm Is 

 then apportioned to the productive 

 enterprises of which the dairy is one. 



Shelter is a fixed charge for the 

 use of the building based on its cost, 

 depreciation, repairs and the number 

 of animals sheltered. Depreciation is 

 based upon the productive life, death 

 rate, original value of the cow for 

 consumption. 



Machinery and equipment charges 

 are due to the use, depreciation, re- 

 pairs and interest on the cost of the 

 machinery and equipment of the 

 dairy. 



The charge for herd bulls is the 

 cost of maintenance. 



Interest on investment is interest 

 at the rate of 5 or 6 per cent, on the 



Ask every Dairyman you meet 

 what salt he uses for Butter and 

 Cheese making. You'll find 

 that practically every one will 

 tell you 



WINDSOR DAIRY SALT 



for Butter 



WINDSOR CHEESE SALT 



for Cheese 



They know, by practical exper- 

 ience in the dairy, which salt 

 is best. 



Ckeese ^aR 



Makes 

 Pflze 



Oneese 



