90 



One of these sheets is made out by each regular work- 

 man on the farm every day. Extra men's time is put down 

 in the space provided at the bottom of the superintendent's 

 page as shown in the illustration. These records, after be- 

 ing passed upon by the foreman or owner, were sent to the 

 office at Washington where they were tabulated, checked 

 and put into the form in which I now give them to you. 



The cash transactions were recorded in the ordinary 

 way in a single entry ledger form. The only difference be- 

 tween our form and the one ordinarily used is a column in 

 which all charges not cash are entered. The inventories at 

 the beginning and end of the year, and all miscellaneous in- 

 formation about the farm as a whole, were secured by per- 

 sonal visits to the farms. All field measurements were ac- 

 curately made with a surveyor's chain. 

 COST OF A FOURTEEN ACRE ORCHARD THE FIRST 



YEAR. 



The third case which we have to present shows a still 

 lower cost of growing a young orchard. In this case th*, 

 crops paid for the entire cost of the orchard the first year. 

 This orchard, which consists of 420 apple trees, set 40 feet 

 apart each way and filled one way with 400 peach trees, 

 covers 13.84 acres of ground. The cost includes the trees 

 and the setting out the orchard as in the former cases. The 

 fine showing is due to three principal factors: A compara- 

 tively low land valuation, hence a smaller interest charge, 

 an extra good soil in a very fertile condition and well adapt- 

 ed to the crops grown and to good management. It illus- 

 trates a possibility under ideal conditions. The orchard is 

 that of Mr. L, A. Toan in Wyoming County, New York. The 

 figures, which are for 1908, follow : — 



