QO STATE POMOLOGICAL SOCIETY. 



times, 194 cents — that year I used, in addition to my regular 

 spray solution, Black Leaf 40 for the aphis; cutting grass, three 

 cents; total, 49J cents. In 1914, pruning and digging borers, 

 seven cents; fertilizing, 20 cents; spraying three times, 19 cents; 

 cutting grass, three cents. Under part of these trees I mulched 

 with a second crop. I could not sell, and have charged here 

 just the labor, ten cents; total, 59 cents. This year, pruning 

 and digging borers, nine cents; fertilizing, 19 cents; spraying, 

 20^ cents ; cutting grass, two cents ; ten cents for labor in mulch- 

 ing again this year with the second crop ; total, 60^ cents. This 

 is an average for eight years of 55] cents, counting every item 

 of cost, and keeping a most accurate record of all time spent. 



But that does not cover the cost. What is the value of an 

 apple tree in bearing condition? I have figured it upon the 

 basis of $10; six per cent on $10 is 60 cents, which must be 

 charged. The depreciation is two per cent. Some say that I 

 am wrong there — that I have so improved those trees that T 

 should not charge anything for depreciation. Others say that 

 an orchard that is in a healthy condition can be kept so with- 

 out any loss. But I find that there is loss. At any rate, I find 

 that it is a practice which holds in all business. I am coming 

 back to the statement of Mr. Bassett, that business laws must 

 hold here as well as elsewhere. Every sound business man i^ 

 setting aside a sum every year for depreciation, for a sinking 

 fund, that when the time comes when he needs a new mill or 

 new machinery, he has something to draw from, out of the 

 business. And, therefore, in this case it must be charged uj) to 

 the apples upon the trees, and I have charged two per cent, 

 that is, 20 cents. I have charged two per cent for deprecia- 

 tion of machinery, etc., 20 cents; two per cent for taxes at 

 $100 per acre which would be five cents per tree, 40 trees to the 

 acre, and I have a total there of $i.6o| as the cost to me when I 

 am ready to pack the fruit. Now the barrels cost me 36 

 cents ; two cents to move the barrels to the orchard ; two cents 

 to move the apples from the orchard to the storehouse, a barn 

 across the way ; three cents to move the apples from the barn 

 to the station for shipment; 18 cents to pick. There is 

 66 cents more to be added to the cost of the apples — the 



