-6- 



di oxide. Through this means, the level of this £&$ can be maintained at 

 or belov; 5 percent. 



Also, frequent analysis of the atmosphere in the room necessitates 

 the purchase or construction of a gas-analysis apparatus. This job is not 

 difficult but will require from 5 to 10 minutes per day. It must be empha- 

 sized that in this type of storage, the levels of carbon dioxide and o::y£en 

 must be controlled rather accurately; otherv/ise results may be disappointing. 



Extra costs. As already indicated, there are certain added costs involved 

 in both the construction and operation of controlled-atnosphere storage. It 

 is estimated that the total cost per bushel in addition to ordinary cold 

 storage costs is around 10-15 cents per season. Fifteen cents vias the addi- 

 tional charge for storing Mcintosh in a controlled-atmosphere storage in 

 New York in 1943-44 over cold storage in the same building. 



The Future of Controlled-Atmosphere Storage. Four storage rooms varying in 

 cETpac'ity'lYam' 2,000 to* 13 ,l)Otr'BTrsTieTs~vifere~successfully operated in New York 

 this past season (1943-44). All of those have been operated for two or more 

 years to the satisfaction of -the ov/ners. Tv-fo more are under construction now; 

 probably at least 10 will be built as soon as the v;ar is over. 



It seems that there is definitely an opportunity for the successful 

 operation of a limited number of these storages in Massachusetts. 



Construction in Massa chuse tts. The Departments of Pomology, Food Technology, 

 and Agrrcultu'rirr"Engi ne'e ring' v;ill be pleased to counsel and assist in every 

 v;ay possible any proposed construction of controlled-atmosphere storages in 

 this State. 



(Prepared by the Departments of Pomology, Food Technology, 

 and Agricultural Engineering, Massachusetts State College.) 



O RCHARD DEPRECIATION 



The question of orchard depreciation has been recently called to 

 our attention by two growers, Donald Priest of Groton and John Rice of Marl- 

 boro. Following is a copy of a letter of explanation written to Mr. Rice 

 by \l, G. Simmering of the Massachusetts Farm Bureau: 



"As requested in your letter to Mr. Howard Russell, we are pleased 

 to explain briefly our general procedure in handling depreciation for fruit 

 growers. In this past year, we established a value on apple orchards at the 

 rate of $300 to $^400 per acre average, setting up this amount for each tax- 

 payer in proper asset form and depreciating this amount at the rate of four 

 and as high as five per cent per year. These amounts were properly estab- 

 lished in reserve for depreciation form, thereby allowing for continuing the 

 S£une procedure each year, also taking into consideration new additions to the 

 orchard. As to a ruling fraa the Collector of Internal Revenue in Boston, 

 there has been no such basis established, yet they toll us our figures are a 

 fair allowance and would no doubt bi:; acceptable. Should there bo any further 

 question, do not hesitate to v;rite us so that your depreciation records may 

 be established as early as possible this year." 



