54 



to feed, management and expense, as required by the Society. 

 As to the method of keeping the milk account, I always do it 

 by quarts, as more handy for me. The herd averaged forty- 

 four quarts per day, for the year, an aggregate of sixteen thou- 

 sand and sixty quarts, (16060) or 2676| quarts, for each cow. 

 The milk was sold at the door (except the amount used in the 

 family), for 3| cents per quart, for six months of the year, and 

 4 cents for the other six, amounting to one hundred dollars 

 and six cents for each cow, for the year. This $100.06 less 

 $60., 840.06, the profit on each cow, or $240.36 on the herd. 

 In this statement, nothing is charged for the labor of taking 

 care of the cows, and as it is done in connection with the 

 other work of the farm and the care of other cattle, it is diffi- 

 cult to estimate it with accuracy. 



I find, however, that it takes at least two hours a day, for 

 the year, to milk and tend six cows ; or sixty days in the year, 

 calling the days 12 hours, and a farmer's day is seldom less 

 than that, which, at one dollar and fifty cents, is ninety dol- 

 lars for the herd, or fifteen for each cow. To offset this, reck- 

 on the manure, which in this town, is worth at least ten dollars 

 a cord, and we have, allowing two cords per year, as the quan- 

 tity made by each cow (which is a common estimate), a value 

 of twenty dollars per cow, or one hundred and twenty dollars 

 for the herd. Deduct ten dollars of this amount for bedding 

 used, and we still have a balance of twenty dollars, to the 

 credit of the cows. 



Herd of six cows, 

 To cost of keeping. 

 Attendance, 

 Bedding, 



To balance, 



Dr. 



■1360.00 

 90.00 

 10.00 



$460.00 

 260.36 



$720.36 



Cr. 



Bv 8408 qts. milk at o^ $294.28 

 "•" 7652 " " "4 306.08 

 12 cds. manure at $10, 120.00 



Profit on herd. 



.1720.36 



1260.36 



The foregoing account is respectfully submitted ; the month- 



