182 



THE IRRIGATION AGE. 



Log .1- = 



2 / 5 log d \ 



x I- log* I. 



5 \ 2 / 



2 ) 4.464295 ( 2.232147 



0.778151 = log 6 



This formula may easily be worked back so as to find the 

 size of a large cylindrical pipe equal in hydraulic capacity to a 

 number of equal smaller ones. 



Let d be the required diameter, let x be the diameter of 

 the small pipes and n their number, then : 

 VP) 1 or 



2/5 

 log d = I log x + log n 



2. Problem Apply preceding formula to divide a 16-ft. 

 diameter conduit into 3 equivalent cylindrical channels as 

 indicated in Fig. 94 : 



15 log 16 

 log 3 



log 16 = 1.204120 

 5 



2 / 5 log 16 \ 



= I log 3 I 



5\ 2 / 



2 : 6.020600 = 3.010300 



.477121 log 3 



2.533179 



2 multiply 



divide by 5 ) 5.066358 ( 1.013271 



which is the log of x, this gives 10.24 ft. as the diameter of 

 each of the 3 smaller channels. 



Fig. 94. 



Should it be required to split each of the 3 10.24 ft. 

 channels once more, each, say, into 2 channels and let y be 

 the required diameter ; then 



2 . 5 log 10.24 



log y = I log 2 



5 \ 2 

 log 10.24 = 1.013271 



) 5.066355 = 2.533177 



301030 = log 2. 



2.232147 

 2 



5 : 4.464294 ( .892859 



Hence log y = .892859 = 7.814. 



To check back find diameter of cylindrical channel which 

 has the same hydraulic capacity as 6 channels each 7.814 ft. 

 in diameter use formula : 



log d 



log 7.814 = .892859 

 5 



2/5 \ 



= I log x -f log n I 



5 \ 2 / 



3.010298 

 2 



5 ) 6.020596 ( 1.204119 



This is the log of 16 and therefore checks the work as 

 correct. 



Irrigation Accounting 



Its Essentials and Advantages 



Paper delivered before a recent Irrigation Congress by 



N. E. WEBSTER, JR., C. P. A. 



Late Consulting Accountant U. S. Reclamation Service 



That accounting can and will have an appreciable effect 

 in securing and in even insuring the success of legitimate 

 irrigation developments may not be apparent to those who have 

 not fully studied the matter. Yet that is the proposition which 

 I present to this Congress as true and worthy of acceptance, 

 and to the demonstration of which I shall devote the time 

 given me. 



It has been said that the ideal bargain is one in which 

 both parties are gainers. Judged by this rule, a successful 

 irrigation enterprise is one which returns its cost and an 

 added profit to those who have developed it, and which fur- 

 nishes to the farmer a dependable water supply at a price 

 which will make it reasonably certain that he will derive an 

 income from the land commensurate with his investment and 

 labor. 



These parties in interest include on the one hand not only 

 those who may promote the enterprise and be in immediate 

 charge of its development and construction, but also those 

 who will finance it either by furnishing the capital necessary 

 or selling its securities to others; and on the other hand, not 

 only the agriculturists who will cultivate the reclaimed areas, 

 but also the transportation, mercantile and manufacturing in- 

 terests which will be developed to further its complete success 

 either in advance of or following the actual farming of the 

 soil. For this reason, the success of irrigation development is 

 not a matter of concern to the western states alone. On the 

 contrary, the entire country will be affected by the result and 

 should be studiously interested in its policies and methods. 



Last June I had the pleasure of being present at a dinner 

 given by the Board of Control to the officers of the Congress. 

 Now, after-dinner speeches as a rule, seem to be acceptable 

 to the audiences just in proportion to the amount of wit and 

 of optimistic forecast which the speakers bring to the gather- 

 ings. There was a curious development at this Pueblo dinner 

 in June. I am sure all left feeling that it had been a delight- 

 ful and successful occasion. And yet to an unusual degree the 

 keynote of the several addresses was one not of optimistism 

 but of pessimistic pred : ction and of earnest effort to find a 

 solution which would avoid the result the speakers feared. 



As the speeches were generally reported in the press, I am 

 violating no confidences when I tell you that these men fore- 

 saw and feared the results of unwise irrigation enterprises. 

 Wildcatting was the expression used, and there were sober 

 expressions of opinion that some present tendencies, if not 

 corrected, could result only in prejudicing the mind of the 

 general public so that it would be increasingly difficult to sell 

 a water right under even the soundest development in all the 

 arid country. The speakers might well have gone further 

 and said that probably even before that time it would be al- 



