CALCULATING DIVIDENDS 122 



average per cent of butter fat in the milk for the period 

 during which the sample was gathered. 



The method of composite sampling employed by whole 

 milk creameries is also used to some extent at hand sepa- 

 rator creameries, but unless the cream is delivered in a 

 fine, sweet condition, sufficiently accurate results cannot 

 be obtained with this method. Usually hand separator 

 cream is delivered in a more or less sour condition which 

 does not permit of composite sampling. The fact that 

 the deliveries of cream vary considerably in quantity and 

 richness is a further reason why the composite method of 

 testing cream is liable to lead to inaccurate results. 



WHERE BOTH MILK AND CREAM ARE RECEIVED. 



The calculation of dividends at creameries receiving both 

 milk and cream differs from the method used where only 

 milk or cream is received in that allowance must be made 

 for the fat lost in the milk skimmed at the creamery. On 

 an average 2 per cent of the total fat of milk is lost in the 

 skimming process. Hence, if cream patrons are credited 

 with all the fat they bring in the cream, it will be neces- 

 sary to deduct 2 per cent of the fat brought in the milk 

 by the whole milk patrons, which represents the amount 

 carried home by them in the skimmed milk. 



Heretofore most creameries have equalized the pay- 

 ment for milk and cream by increasing the butter fat 

 from cream patrons by 2 per cent, which, so far as dol- 

 lars and cents are concerned, will have the same effect 

 as deducting 2 per cent from the fat delivered by whole 

 milk patrons. The latter method, however, results in a 

 greater overrun and therefore in a greater price per 

 pound of butter fat. In order, therefore, to put cream- 



