72 



and add to their weight one quarter of their original weight in 

 that time. He believes under these conditions they will make 

 full compensation for cost and attendance. For example : 



A pair of cattle, supposed to weigh sixteen hundred lbs. when 

 dressed ; purchased at four dollars per one hundred lbs. on the 

 first of December, and sold the first of April, weighing two 

 thousand lbs. dressed, at six dollars per one hundred lbs. Let 

 them be fed with one peck of provender each per day, and hay 

 as they will eat. The account will then stand thus : 



Cost of cattle $64, 64 00 



Proceeds of sale, at |6 per 100 lbs. . . .120 00 



Advance upon original cost, . . . $56 00 



Expenses of above. 



28 lbs. of hay per day, or 196 lbs. per 



week, at $10 per ton, are . . 98 



14 pecks of mixed provender, at 67 



cents per bushel, ... 2 33 — per week, 3 31 



3 31x 16 for 16 weeks keeping, . 

 Add commissions and drift, . 



• • 



Add original cost of cattle, . 



• • • 



Return of sales, . 



Balance against the cattle, . 



The amount of hay which they will consume is in this case 

 much underrated ; no interest is charged upon the cost ; and the 

 manure is considered an equivalent for the attendance. The 

 interest on the value of any live stock, where all risks are 

 considered, should never be reckoned at less than ten per cent. 



