98 STATE POMOLOGICAL SOCIETY. 



only cost of land, trees and labor for the deferred dividends of 

 the first twelve or fifteen years. It is sufficient, too, to cover 

 the overhead expenses of houses and barns — or, at least, the 

 share of these charges that would fall to a ten-acre orchard m 

 New York. Our first expense item, then, is $25 per acre on 

 investment, a sum which, divided by 116.8, the number of bar- 

 rels per acre, gives us a charge per barrel of twenty-one cents 

 as interest on investment. 



Taxes vary greatly in dififerent counties as they do somewhat 

 in different years in the same county. Since this orchard is 

 but a part of a general farm, we can only estimate the cost of 

 taxes. There are few regions or years in New York in which 

 taxes for such an orchard would be over $1.50 an acre, making 

 the tax on each barrel of apples 1.2 cents. 



The next account to be charged to cost of production is 

 depreciation in teams and tools, and interest on the money 

 invested in them. First-class machinery for running the average 

 orchard will cost in the neighborhood of $1,000, the items being 

 as follows : Teams $400, spraying outfit $250. harness $50, 

 wagon $75, plow, harrows, ladders, crates, pruniiig tools, etc., 

 $115. The figures named are below rather than above average 

 prices, but there are few instances, indeed, in which the tools 

 and teams named would be used exclusively for a ten-acre 

 orchard. If we set the depreciation and interest on money at 

 20 per cent for the above equipment we must add seventeen 

 cents per barrel of apples to the depreciation account. Take 

 notice that in obtaining the cost of production in the orchard 

 under discussion the depreciation account must be thrown out 

 for the Station hired all work done and the workmen furnished 

 their own teams and tools. This item is put in, then, only as 

 an approximation of what men who are doing their own work 

 must charge for depreciation. 



Passing now to orchard operations we find that the annual 

 cost of tillage per acre for the decade was $7.39, making the 

 amount to be charged against each barrel of fruit 6.3 cents. 

 Tillage consisted, in this orchard, of plowing the ground in the 

 spring, after which it was harrowed, rolled and then cultivated 

 by harrowing an average of seven times per season. The price 

 paid for team work at the beginning of the period was $4 per 

 day of ten hours ; but the price advanced to $5, a fair average 



