76 PRIMARY RESULTS 



The reason for this is that the cultivations performed at 

 this stage in the rotation are rendered necessary largely to 

 clean the land after the preceding corn crops, and to prepare 

 it for the coming ones. Few farmers would bare-fallow or 

 grow turnips for any other reason, and so a portion of the 

 cost of this work must be carried forward and distributed 

 amongst all crops that intervene until the fallow comes 

 round again. 



It is no new principle. It has long been recognized that 

 the action of certain manures and of food residues endures 

 for more than one crop, and that proportions of their values 

 must be carried forward to the charge of the crop following 

 that to which they are applied, and the cost of certain of 

 the cleaning processes in the growth of turnips, or the 

 whole cost of the bare fallow, must be treated in the same 

 way. Thus, the determination of the cost of all succeeding 

 crops, and consequently, too, of all live stock and live-stock 

 products, is influenced by the cost of the fallow or of the 

 root crop. 



The figures in Table XIV give the analysed gross cost 

 of growing turnips on four farms in 1917-18. 



From this table of the actual gross cost of the crops, 

 a second table (Table XV) showing the estimated net cost 

 has been prepared by the elimination of all labour not 

 strictly required for the growth of the roots, and further, 

 of all manures which, by the established practice of farm 

 valuations, are held to be unexhausted and available for 

 the following crop or crops. With the aid of the time- 

 sheets and, more particularly, of the field labour-sheets 

 (see Table XI) a list of all operations was made in the case of 

 each farm, and they were then classed as those necessary 

 for the growth of roots, and those done solely to clean the 

 land. 



The ' Manual and Horse Labour ' represent that which 

 was considered to be fairly chargeable against the root 

 crop, and amount approximately to two-thirds of the culti- 

 vation, &c., performed. The rest of the cost of workings, 

 and the cost of manures have been eliminated from the 



