104 



Smiths and have only; 50 acre farms. If you have an earning 

 capacity of $5 or $10 an acre, all right, charge it, but not all 

 of us have. I think for the average farm from $500 up to 

 $1500 is a fair charge for management. I am talking about 

 the average farm, understand. I might say incidentally 

 that this gentleman he mentioned who charges $30 an acre 

 got $2.50 a barrel for his apples. 



ME. HULSE OF NORTH ATTLEBORO. I would like 

 to inquire what your orchard it? 



MR. BURRITT. The first orchard, A, was one-third 

 Duchess of Oldenburg, the other two-third was Ben Davis, 

 top worked to King and Twenty-Ounce. The second was 

 one-third Northern Spy and two-thirds Baldwin. The other 

 orchard was approximately one-half Twenty-Ounce and one- 

 half Tompkins County King. 



MR. GEORGE SMITH OF AVELLESLEY. It seems to 

 me that those apples didn't get all the credit to which they 

 are entitled. For instance, the horses were charged with 

 everything they might be charged with, but they didn't ge'u 

 credit for the manure or for the time they were used for 

 driving purposes. The use of the horse for the man wa,3 

 counted, and it seems to me the horse ought to have credit 

 for that. Then, in the buildings there are charges for de- 

 I>reciation, interest, everything of that sort, but no credit. 

 The apples received no credit for the land, and the same with 

 the value of the land. The apples were charged with in- 

 creased taxes, interest, and so forth, because of the increased 

 value of the laud, but they were not credited with any of 

 that increased value of land. If that were done in a great 

 many cases, if the farm was situated near a growing town 

 or city or they put a railroad through, the increased valua- 

 tion would offset the cost, and the apples wouldn't cost any- 

 thing. If they are going to be charged it seems to me they 

 ought to be credited. 



MR. BURRITT. This is getting interesting. (Laugh- 

 ter). That is always the experience, that when you take up 

 this record proposition, the further you go the more inter- 



