Hoiv the Eastern Farmer Has Fared. 125 



the forms of hay, vegetables, etc., that profit accrues 

 from it. The introduction of its value into the account 

 is a bluff game whose only conceivable object would seem 

 to be to present a larger total value. It is just as much 

 a duplication of value as when, after an entry of hay and 

 grain values, the value of milk, beef, pork, poultry and 

 eggs made from these products is also included. But the 

 duplicating does not stop here. The butter and cheese 

 made on the farms, and cream sold from the very milk 

 already put on record, are entered at their face values. 

 There is no denial of the matter in the State report. 

 Under the head of "Duplications of Value in the Dairy 

 Eeturns" occur these passages: ''In the first place, the 

 milk product has been obtained without regard to the 

 subsequent use made of it, and may be considered accu- 

 rate when taken by itself. The returns as to cream are 

 also accurate when considered alone, but the value of the 

 cream is also included in the value of the milk. The 

 'cream used' means cream consumed by the family as 

 cream, that is, does not include cream turned into butter. 

 The value of the butter, complete by itself,^ includes the 

 value of the cream entering into its composition, a value 

 which is also included in the value of the milk." Again, 

 ' ' The duplications of value due to the manipulation and 

 transformation of products in the various farm pro- 

 cesses are not confined to the dairy products. They are 

 onlv more manifest there on account of the simplicity of 

 the operations. Of course, the value of hay consumed 

 by the stock is in reality transformed into the value of 

 animal products" (a part of which is manure), "and 

 milk, and in the latter case, appears finally in the value 

 of the butter. The value of cereals consumed by the 

 poultry is represented in the value of poultry products. 



