II 



3- Value of barn tools, dairy implements, and 



the like, per cow, .... 7.62 



Interest and depreciation, 15 percent, — 1.15 



4. Value of perishable tools and supplies, per 



cow, (cards, brushes, record sheets, 

 soap, salt, ice, bedding, veterinary ser- 

 vice, etc.) ...... — 9.00 



5. Cost of pure bred bull, per cow, . . — 4.00 



6. Care of cow and milk for one year, . . — 35 -oo 



^73-15 



It must be borne in mind that the above figures are esti?nates only. 

 Large items such as cream separators, steam boilers, power cutters 

 and the like have not been included in the estimates. In some cases 

 the estimate may be too high ; in others it is doubtful if it meets the 

 actual expenses incurred. Much depends upon the kind of barn and 

 equipment and whether the owner assists and exercises careful 

 sup>ervision in caring for the stock. 



Various estimates have been made of the cost of caring for the cow 

 and milk for one year, varying from $18 to ^45. It is felt that $35 

 is not excessive considering the present cost of labor and the difficulty 

 of securing reliable help. If dairymen will keep reasonably careful 

 accounts of all expenses including interest on the investment, yearly 

 losses, depreciation on buildings, tools and stock, and actual cost of 

 labor both in caring for the cow and her product, they will see that 

 it amounts to a considerable sum for each cow kept. In making the 

 above estimate the intention has been to provide sufficient tools and 

 help to keep the barn and cows in respectable condition and to pro- 

 duce a reasonably clean milk. 



Credit for Manure and Calf. 



3 cords of manure at $5.00 a cord at the barn, . . . $15.00 



I calf yearly, ......... 2.00 



$17.00 



It is very difficult to put a commercial value on the manure excreted 

 by the animal yearly so much depends on how it is cared for, etc. 

 Considerable is also voided in the pasture ; this has not as great a 



