APPENDIX 261 



Depreciation and interest: Continued. 



rack $0.024 



harness 052 



Seed (1.58 bu. @ .938 per bu.) 1.482 



Cleaning seed 049 



Threshing 1.054 



Extra help 886 



Total cost per acre $14.836 



Yield per acre 25.09 bu. 

 Cost per bu.^.591. 



Cost of Producing Spring Wheat Per Acre (Iowa), 1917 



Rent S5.44 



Plowing (gang) 245 



Harrowing 141 



Discing 



Seeding. 



Discing after seeding 



Harvesting 



Twine. 



.578 

 .695 

 .598 

 .300 



Shocking 



Depreciation and interest: 



Elow 069 

 arrow 024 



disc 035 



binder 453 



drill 234 



fanning mill. ... 054 



wagon 072 



rack 024 



harness 052 



Seed (1.68 bu. @ .942 per bu.) 1.415 



Cleaning seed 052 



Threshing 705 



Cost of extra help 572 



Total cost per acre $12.882 



Yield per acre 16.79 bu. 

 Cost per bu. .767. 



Average Annual Hours of Labor Per Acre in Producing Field Crops, 1902-1912 



(Minnesota} 



Man-hours Horse-hours 



Wheat, shock threshed 12.3 29.9 



Oats, shock threshed 13.5 28.9 



Barley, shock threshed 12.8 29.9 



Fall rye, shock threshed 10.3 27.2 



Flax, stack threshed 13.7 



Corn, husked 26.2 . 



Fodder corn, cut, shocked, stacked 30.4 . 



.... 33.8 



. . . . 54.2 



. 52.6 



Ensilage 32.6 59.8 



Potatoes 44.4 75.0 



Hay, timothy and clover, first crop 12.3 13.0 



Hay, timothy and clover, two cuttings 20.7 21.5 



Hay, wild 12.2 16.9 



Farm Accounting a Backward Science. An Example from England. 

 " The general absence amongst farmers of any system whatever of bookkeeping 

 is a deplorable fact. The Royal Commission on Agricultural Depression of 

 1897 clearly showed that this bad habit was very general. In one district of 

 about 50,000 acres, only one farmer could be found who kept accounts. Some 

 years ago the agricultural correspondent of the Yorkshire Post inspected a 

 large number of farms in Yorkshire, and only in one case out of a hundred 

 farms visited were any accounts whatever kept. This is sad, and all the more 

 so as the art of bookkeeping is an easily acquired one." Jackson, T. C., The 

 Agricultural Holdings Acts, 1908-1914, an d Tenant-Right Valuation. London, 

 1917, p. 181. 



