864 



COST-ACCOUNTING 



COTINUS 



It will be seen that the cost of barrels was very high 

 owing to buying late in the season. Ten cents a 

 barrel extra cost is more than equal to the profit on a 

 bushel of apples, or one-third the entire profit. Usually 

 the profit on an enterprise can be greatly changed by 

 small changes in cost. 



The profit per acre is in addition to pay for use of 

 land. If all the profit is expressed in terms of land, the 

 orchard paid $27 per acre rent, or gave a profit of $14 

 per acre. 



If the profit is all expressed in terms of labor, the 

 orchard paid 28 cents per hour for time spent on it, or 

 gave a profit of 10 cents per hour. 



Records similar to those given above may be kept 

 with each crop or enterprise on the farm. If this is 

 done, an account is kept with horses from which the 

 cost of an hour of horse-labor is determined. At the end 

 of the year, the labor on each crop for the year is charged 

 at this rate. Similarly, the cost of man-labor is found 

 and charged. The cost of machinery-labor is charged 

 in proportion to the hours that horses worked for the 

 enterprise. This is how the costs per hour given above 

 were determined. But if a complete set of accounts 

 is not kept, the charge for labor of men and horses is 

 placed at the usual rate of pay for such work in the 

 region, including the cost of board. References: 

 "Farm Management," G. F. Warren, pp. 428-93 

 (1913). Minnesota Bulletins, Nos. 97, 117, and 124. 

 "Farm Accounts," J. A. Vye. G. F. WARREN. 



COSTMARY: The rayless form of Chrysanthemum Balsamita, 

 known as var. tanacetoides. 



COSTUS (old classical name). Zingiberacese. SPIRAL 

 FLAG. Perennial thick-rooted tropical herbs, cultivated 

 under glass for their flowing-limbed showy flowers, 

 which are in terminal bracteate 

 spikes. 



Stems short or tall and leafy 

 (plant rarely acaulescent), roots 

 often tuberous: fls. golden yel- 

 low, red, saffron-colored or 

 white; corolla tubular, cleft, 

 not showy; 1 staminodium, 

 enlarged and bell-shaped, usu- 

 ally with a crispy limb, and 

 forming the showy part of the 

 fl. (called the lip), cleft down 

 the back; ovary 3-loculed; fila- 

 ments petaloid. About 100 

 species, widely distributed in 

 the tropics. More or less 

 fleshy plants, prized in warm- 

 houses, and grown in the open 

 in S. Fla. and other warm 

 regions. Monogr. by Schu- 

 mann in Engler's Pflanzenreich 

 hft. 20 (1904). 



This interesting genus of 

 tropical herbs thrives in any 

 rich moist soil, but luxuriates 

 in that of a gravelly or sandy 

 character, when under partial 

 shade. The plants are readily 

 propagated by cutting the 

 canes, or stalks, into short 

 pieces of an inch or two in 

 length, and planting in sifted 

 peat, or fine moss and sand, 

 covering but lightly. The roots 

 may also be divided, but this is 

 a slow means of propagation. 

 Specimen plants require rather 

 high temperature to bring out 

 the' rich colors of the leaves, 

 which in some species are 

 prettily marked with a purplish 



tint, and are usually arranged spirally on the ascend- 

 ing stem. This gives rise to the name "spiral flag." 

 (E. N. Reasoner.) 



specidsus, Smith. Somewhat woody at base, 4-10 ft., 

 stout, erect: Ivs. oblong or oblanceolate, acuminate, 

 nearly 1 ft. long, silky beneath: bracts red: fl. large, 

 with a flowing white limb and yellowish center, 3-4 in. 

 across, not lasting. E. Indies. I. H. 43:56. Gn. 

 47:166. 



igneus, N. E. Br. One to 2 ft. : Ivs. oblong or elliptic- 

 lanceolate, 4-6 in. long: bracts not colored nor conspicu- 

 ous: fls. clustered, orange-red. Brazil. I.H. 31:511. 

 B.M. 6821. J.H. III. 28:11. 



Few species of Costus are offered in this C9untry, but others may 

 occur in special collections. C. Friedrichsenii , Petersen. 6 ft. or more : 

 Ivs. sessile, lanceolate, acuminate, 1 J^ ft. or less long: fls. very large, 

 bright yellow in thick terminal spikes. Gt. 52:15-21. Cent. 

 Amer.(?). C. micrdnthus, Gagnep. 5-6 ft.: Ivs. spirally placed, 

 lanceolate: fls. very small with red tube and orange-red yellow- 

 tipped lobes, the lip tubular and purple, in cone-like spikes 3 in. 

 long. Martinique. C. musaicus, Hort. Lvs. obliquely lanceolate, 

 4-5 in. long, dark green, marked and tessellated with silvery gray. 

 W. Afr. C. zebrinus is very likely the same as last. T TT g 



COTINUS (ancient Greek name of a tree with 

 red wood). Anacardiacese. SMOKE-TREE. CHITTAM- 

 WOOD. Woody plants, grown chiefly for the attractive 

 feathery fruiting panicles and for the handsome foliage 

 turning brilliant colors in autumn. 



Deciduous shrubs or trees with a strong-smelling 

 juice: Ivs. slender-petioled, entire, without stipules: fls. 

 dioecious or polygamous, small, greenish or yellowish, 

 in large and loose terminal panicles; the pedicels of the 

 numerous sterile fls. lengthen after the fls. have dropped 

 and become clothed with spreading hairs; petals 5, 

 twice as long as the pointed 

 calyx-lobes, the 5 stamens 

 shorter than the petals, inserted 

 between the lobes of the disk; 

 ovary superior with 3 short 

 styles: fr. a small compressed 

 oblique-obovate dry drupelet 

 with the style on one side. 

 Two species, one in N. Amer. 

 and one in S. Eu. to Cent. 

 Asia. Formerly usually in- 

 cluded under Rhus, which 

 differs chiefly in its usually 

 compound and more or less ser- 

 rate Ivs., the globose fr. with 

 terminal style, the absence of 

 plumose pedicels and in the 

 milky juice. Often planted, 

 particularly the European spe- 

 cies, for its loose feathery pani- 

 cles which give almost the 

 effect of a dense cloud of 

 smoke, from which the shrub 

 derives its name. The panicles 

 of the American species are 

 much less showy, but the au- 

 tumnal coloring is more bril- 

 liant. Both species hardy as 

 far north as Mass., the Amer- 

 ican being somewhat more 

 tender. They prefer a sunny, 

 and in the N., a somewhat 

 sheltered position and well- 

 drained soil, and are adapted 

 for planting in dry and rocky 

 ground. Prop, by seeds; also 

 by root-cuttings and layers. 



Coggygria, Scop. (C. Cdtinus, 

 Sarg. C. Coccygea, Koch. Rhus 

 Cdtinus, Linn.) SMOKE-TREE. 



1079. Cotinus Fig. 1079. Spreading, rather 



Coggygria. dense shrub, to 15 ft.: Ivs. 



slender-petioled, oval or ob- 



