86 



PRIMARY RESULTS 



The cost of hay is arrived at in the way already described 

 in connexion with other crops, except that an allowance 

 has to be made for the value of the aftermath. No means 

 for making any accurate measure of the proportion of the 

 year's growth of grass turned into hay and of the proportion 

 grazed in any year has suggested itself. It is probable, 

 however, that the greater part of the year's growth, and 

 certainly the better part of it, goes into the hay crop, and 



TABLtf XXII. Analysis of tk Cost of Cfowr fay Crop per Acre 



in making an arbitrary division of the total cost between the 

 two parts of the crop the method followed in the figures 

 given in Tables XXII and XXIII has been to charge all 

 labour on hay-making against the hay, and to apportion 

 the remaining costs as to two-thirds to the hay and as to 

 one-third to the aftermath. 



It is doubtful whether ' General Expenses ' should be 

 included in all cases in the cost. Following the principle 

 laid down that this item is only to be charged against the 

 final products of the farm (see p. 54), it would be included 

 where hay is sold, but omitted where it is produced only to 

 be consumed on the farm. 



