96 MILK SURVEY OF THE CITY OF ROCHESTER 



Q. Will you describe your farm? 



A. 220 acres, general farming; about 35 acres of woodland; about 

 eight acres pasture, and the rest of the farm is used in growing wheat, 

 silage, corn, some potatoes, oats and some barley, and last year I aver- 

 aged thirty-two cows. 



Q. About what is the value of your farm, Mr. Hopkins, per acre? 



A. About $200.00. 



Q. And that is located how far from Rochester? 



A. Five miles and a half from the city line, Cobb's Hill. 



Q. You ship your milk into Rochester how ? 



A. By trucks, automobile trucks. 



Q. You have kept some accounts as to the cost of the production 

 of milk, have you ? 



A. Yes. 



Q. And you have brought here in court your books showing your 

 accounting system? 



A. Yes. 



Q. Will you describe how you kept those accounts ? 



A. Yes. At the first of the year all the books start, March 15, 

 1918. 



Q. Your fiscal year ends the 15th of March. 



A. Yes. We take an inventory of everything on the farm at the 

 beginning of the year, including everything on the farm, horses, cattle, 

 equipment; all equipment is listed in detail; the same with individual 

 animals ; all food on hand, hay, straw, silage, are all inventoried at their 

 either appraised value or what they are worth on the market. 



Q. Are you a Cornell man ? 



A. Yes. 



Q. What course? 



A. Two years special course. 



Q. And you may also state the method in which you keep your 

 accounts during the year? 



A. Yes, I will. A separate book; two different books are used,^a 

 ledger and labor book. The ledger is composed of different industries 

 on the farm, such as crops and cattle and a lot of smaller industries, 

 pumping water, etc. The labor book is composed of the same industries 

 practically and the labor each day is written up ; how much time is spent 

 on labor, man hours and horse hours. Also, a chore sheet is kept, which 

 is time spent on the chores. Then at the end of the next year, the books 

 are closed once a year, labor is computed by hours, the cost per hour; 

 the total charge against labor, including board as well as the cash and 

 rent of tenant house, and all those things enter into it and a charge of 



