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GLEANINGS IN BEE CULTURE 



^ 



EDITORIAL 



OUR "Just News" depnrtinent is crowded 

 out of tliis issue by exceptional demands 



on our space. It 



Several Important 



News Items. 



is only because 

 of this fact that 

 we do not give 

 a full report of the incorporating of the 

 Empire State Honey Marketing Co-Opera- 

 tive Association at Syracuse, N. Y., on Feb. 

 24, backed by a large number of the leading 

 honey producers of New York State. 



Other beekeeping news items of impor- 

 tance that we wish we could give more ex- 

 tended notice are: The short course in bee- 

 keeping at the Connecticut Agricultural Col- 

 lege, April 11 to April 21, given by L. B. 

 Grandall, bee specialist in the extension ser- 

 vice; the releasing of a moving picture film, 

 "Bees — How They Live and Work," by the 

 U. S. Department of Agriculture; and a very 

 favorable report on Hubam clover issued by 

 the Iowa Experiment Station. 



A BEEKEEPEE in a fruit-growing district 

 writes that his colonies were badly injured 

 last year by spray pois- 

 The Spray oning, some of his 

 Poison Evil, strong two-story colo- 

 nies being reduced to 

 mere nuclei just at the time they should 

 have been building up most rapidly for the 

 honey flow. His letter is typical of dozens 

 of others making similar complaint. In some 

 cases what the beekeeper thought to be de- 

 pletion by spray poisoning, on investigation 

 turns out to be European foul brood, but 

 there are plenty of instances of great dam- 

 age to bees through carelessness or utter 

 disregard of the interests of tlie beekeeper 

 on the part of fruit-growers. Several have 

 asked whether it is advisable to shut the 

 bees into their hives or put them into a cel- 

 lar at spraying time. The Editor would be 

 inclined to move the bees away from or- 

 chards where the trees are sprayed while in 

 bloom. If all the bees were moved to safe 

 locations, the orchardist would, no doubt, 

 soon be willing to pay the beekeeper to re- 

 turn the bees to the vicinity of the orchard, 

 to insure better pollination. For this kind 

 of service the beekeeper is justified in ask- 

 ing a liberal price. See in this issue the 

 articles, "Wonder Work of Bees" and 

 "Beekeeping and Agriculture." 



Gleanings is prepared to furnish printed 



cards calling attention to the value of bees 

 in fruit-growing and directions for spraying 

 without injuring the bees. These will be fur- 

 nished free, upon request, to our subscribers 

 who desire to distribute them among their 

 fruit-growing neighbors. 



IN MANY cases, no doubt, the necessity of 

 making out an income tax report has been 

 a blessing in dis- 



The Income Tax 



and Beekeeping. 



guise to beekeep- 



ers and farmers, 



for it has com- 

 pelled them to keep accounts in their busi- 

 ness. Keeping careful accounts of all costs 

 and sales is a jirime necessity in any busi- 

 ness, especially so today when the margin of 

 profit, if any, is small and when the balance 

 is too often on the wrong side of the ledger 

 unless great care is taken to hold down the 

 costs of production and selling. Those who 

 have not heretofore kept careful records of 

 all the costs entering into the production 

 and handling of their crops of honey should 

 by all means begin this at once. It is not 

 necessary for the beekeeper to be an expert 

 accountant. His problems of accounting are 

 greatly simplified by a careful study of the 

 various forms sent out by the Internal Eev- 

 enue Department for income tax purposes. 

 If a record is made of every item of ex- 

 pense connected Avith the production of hon- 

 ey, it should not be difficult to make up a 

 balance sheet at the end of tlie year. 



While no charge for labor on the part of 

 the owner or members of his family is per- 

 mitted in the income tax report, for busi- 

 ness reasons a careful record of all the labor 

 should be kept. 



The time and expense which go into the 

 care of the colonies throughout the year, 

 representing the fixed expenses, should be 

 kept separate wherever possible from those 

 incident to securing the crop such as super- 

 ing, taking off the lioney, extracting, pack- 

 ing and selling, Avhich vary according to the 

 size of the crop. Wlien such records are kept 

 over a period of years it becomes possible to 

 determine what it costs to operate the bees 

 in a given locality. This forms a basis for 

 figuring how many pounds per colony must 

 be secured to pay expenses. A compilation 

 of such data for various parts of the coun- 

 try would be of great value. The Michigan 

 Agricultural College is now obtaining such 



