From the foregoing Table, it will be seen that apart from the Yorkshire district (Group "2.) 

 uhere owing to smoke and other difficulties production is expensive, and Group D, the Lothians 

 District in Scotland, where the cost of feeding was high (being 13'06d. per gallon as compared 

 with the average for Scotland 8'18cf.) a high yield is generally accompanied by low costs per 

 gallon. 



There were, however, certain other districts which showed abnormal results in some 

 respects as compared with the average figures. For instance, in Group 12, the cost of foods was 

 ir62d. per gallon as compared with the average for England and Wales of 7'67d. In Group 4 

 the costs of foods was about 2d. higher than the average owing to the charge for grazing being 

 above the normal. Again in Group 7, while the cost of foods was only slightly above the average, 

 the charge for labour per gallon was 5'45d. as against the average for England and Wales of 

 3'72d. In this Group the average yield was 1'65 gallons as compared with the average for 

 England and Wales of 1'77. In the district comprising Salop, Staffs and Warwickshire, the 

 foods cost 9'54d. per gallon as compared with the average for England and Wales of 7'67d., 

 while the yield was well below the average 



The counties comprised in the various District Groups are shown in Table J in the Appendix. 



Valuations of all livestock including the cows and the other dairy stock were made at the 

 commencement of the investigation, at the close of the 1st period on 30th April last, and also 

 at the close of the second period on 30th September and 31st October last?. 



It was realised when the winter investigation was made that the appreciation of the herds 

 (particularly in the case of other dairy stock) during the summer period might have a relatively 

 greater effect on the cost of milk production as the total cost per gallon would be much lower 

 than in the winter. 



This has turned out to be so and the following Table 3 shows the effect per gallon during the 

 summer period. In arriving at these figures feeding costs of the other dairy stock have not been 

 taken into account, the figures being gross. 



TABLE 3. 

 .APPRECIATION AND DEPRECIATION OF THE DAIRY HERDS. 



In Districts 6 and 8 in England and Wales, the numbers of other dairy stock kept are 

 considerably above the average. 



As will be seen from the above Table considerable appreciation has taken place in most 

 districts, particularly in the case of other dairy stock, which would result in abnormally low 

 costs being shown in some districts as compared with others. 



In recording the district results therefore the Committee have shown separately the direct 

 costs and the appreciation and depreciation of the herds. In arriving at the average costs for 

 Great Britain, England and Wales, and Scotland, however, the Tables have been prepared on 

 the same lines as in their Interim Report. 



As the appreciation and depreciation are to a great extent dependent on the accuracy of the 

 valuations, the Committee feel that, taking into account the fact that conditions were approxi- 

 mately the same in the herds at 30th September in each year, and that the division of the year 

 into winter and summer periods is to some extent ;in arbitrary division for costing purposes, the 

 appreciation or depreciation of the herds should be considered in reviewing the results of the 

 year as a, whole, rather than those of the summer period only. This has accordingly been) done 

 in Part II of the Report, Para. XV. 



