On a very large majority of the farms in England and Wales, the milk was sold whole- 

 sale, and comparatively little cheese and butter was made. 



In Scotland 30 of the farms disposed of the milk wholesale, 8 retail, and in two cases 

 part of the milk was sold retail and part wholesale. On the remaining 8 Scottish farms the 

 milk was sold wholesale in Winter, and cheese made in the Spring and Summer. 



The conditions under which the solid manure was stored were reported generally to be 

 fair, having regard to present possibilities on the farms. In only a small minority of the 

 farms was any serious attempt made to utilise the liquid manure. 



III. PARTICULARS OF THE HERDS. 



The total average number of cows in the herds in Great Britain was 5,891; 3,887 of the 

 cows being in England and Wales and 2,004 in Scotland. 



The Average Number of Cows per farm was as follows : 



35'7 



... 34'7 



37-8 



33'3 



35-68 



Great Britain 



England and Wales ... 



Scotland 



England and Wales (Northern Division) 



England and Wales (Southern Division) 



In 111 of the herds the cows were classed as commercial cows ; the remaining 54 herds 

 being either pedigree, or' mixed commercial and pedigree herds. 



The herds on the various farms and Town Dairies are maintained as follows : 



Eight of the herds are Town Dairy Herds proper, or are on farms worked on the Town 

 Dairy system. 



As regards the valuation of the herds : Pedigree herds were, with the exception of one 

 or two special cases, valued at commercial prices, and Pedigree values eliminated as far as 

 possible from the Cost Figures. 



In a large majority of cases, the valuations were taken by the fanner in collaboration with 

 the Costings Officer. In the remaining cases the Valuations were takea either by a Licensed 

 Valuer or the farmer alone, except in one or two cases where Cost Accounts had previously 

 been kept. In valuing the herds, the general basis was that of a moderate or low market 

 value, and it is considered that the valuations were conducted in a fair and reasonable 

 manner. 



IV COSTING METHODS. 



The several items of cost appearing in the Cost Summary (Table A of Appendix) are made 



up as follows : 



Wages. 



This item includes all labour of feeding and attending to cows, both in milk and dry, and 

 other dairy stock, but excludes delivery and retail labour and also management charges. The 

 manual labour of the farmer and any family labour has been charged at the local rates of 

 wages. 



Foods and Litter. 



Purchased foods are charged at cost delivered at the farm. 



. Homegrown foods are charged at the Average Market Prices for each District as ascer- 

 tained by the Local Costings Officers. 



Difficulty was experienced by some of the Costings Officers in ascertaining these prices 

 owing to there being no market or very little market for the commodities, and in these cases 

 the prices charged may be taken as the nearest obtainable. 



Grazing has been charged at estimated cost. 



General Expenses. 



The amount charged is the proportion of the various general expenses chargeable to Milk 

 Production. This proportion, which includes a charge for rent and rates of buildings, has been 

 ascertained as closely as possible by the Costings Officers, after careful investigation of the 

 accounts kept, and from other sources. 



30703 



A 3 



