26 DETERMINATION OF METHOD 



self-explanatory. As with the man working with horses, 

 so with the tractor driver, the time of the man must be 

 entered on his Time-sheet against the work upon which 

 the machine is engaged, and not against the tractor itself. 



The next record necessarily kept on the farm is that of 

 the Live stock, and the foods they consume. The informa- 

 tion required is a weekly register of the various classes of 

 live stock, with the numbers of each born and bought, died 

 and sold, or transferred from one class to another during 

 the week ; a statement of the foods consumed by each class, 

 and a record of the place where the foods were fed that is, 

 whether on the land or in yards and buildings. To provide 

 this information clearly and concisely a form has been 

 prepared, and a copy is given as Table VII. Its use is fairly 

 obvious. The only thing, probably, which calls for explana- 

 tion is the provision of ' Transferred ' columns in the Live- 

 stock register. These are to enable the farm accountant to 

 keep track of the interchange of stock between the various 

 classes. Thus, a heifer may be classed for feeding and 

 costing purposes with * dry ' cows one week, but having 

 calved and come into the dairy herd during the week 

 following the change is noted in the record by an entry 

 against * cows in milk ' in the * transferred in ' column, 

 and by a corresponding one against ' dry cows and heifers 

 in calf ' in the ' transferred out ' column. The columns 

 provided for the food-consumption record may be filled in 

 either with the actual total weights of food used, or with 

 a statement of the rations being fed ; in the latter case the 

 weights must be multiplied out by the farm accountant. 



Next, a record must be kept of the application of Manures, 

 both farmyard and artificial, to the various fields. No 

 special form need be used for this record indeed, a mere 

 note made on the Labour-sheet to the effect that the manure 

 carting recorded on field so-and-so included so many loads, 

 or that the men sowing artificials on such-and-such a pasture 

 put on so many tons of fertilizer, is an excellent means by 

 which to record these facts to ensure that they will not be 

 overlooked, but the Stock Book (p. 16) method is the best 



