KEEPING OF BOOKS. 305 



(4) Ice Treatment Preparation of Butter and Half -fat Hard Cheeses. 

 Half-fat hard cheeses, made according to the Swiss method from evening 

 milk which had been creamed after treatment with ice, and of whole 

 morning milk, the whole being treated after standing for twelve hours, 

 possess a market value when ripe of 1 mark per kilo. If the cheese lose 

 12 per cent of its weight in the store, the fresh cheese can only be valued 

 at '88 marks per kilo. 



100 kilos, of milk produce 



Cheese, ... 8 -50 kilos. @ '88 marks = 7 '48 marks. 



Butter, ... 1-30 2-10 = 273 



Butter-milk, ... 2'60 ., -02 - -05 



Ziger cheese, 2-40 -16 = -38 



Whey, ... 83-20 -0075 = -62 



Loss, 2-00 



100-00 kilos. = 11-26 marks. 



= Expenses, = 1*25 ,, 



10-01 marks. 



1 kilo, of milk fetches 10-01 pfennig, and 1 litre 10'3 pfennig. 



In this case I'l kilo, of cream butter, and in addition -2 kilos, of whey 

 butter, that is, a total of 1 -30 kilos, of butter, are obtained. If cream and 

 the whey cream be together made into butter, a butter of inferior quality 

 is obtained of which the kilo, can no longer be valued at 2'2 marks, but 

 only at 2-1 marks. 



According to numerous carefully collected data, the cost of collecting 

 200 cart-loads of ice of 30 cwts. weight, may be put at 375 marks. If the 

 ice-house necessary for keeping this ice be estimated as costing 2000 marks, 

 and 15 per cent of this amount be allowed yearly for interest and deprecia- 

 tion, that is, 300 marks per annum, the total cost for ice may be stated at 

 675 marks. If the 300,000 kilos, of ice in the course of time be diminished 

 one-half, and if there be used, on an average, in cooling 1 kilo, of milk, 

 5 kilos, of ice, the amount of milk cooled by the ice will amount to 

 300,000 kilos., and the cost will amount to -225 pfennig per kilo, of milk- 

 This calculation, which for the sake of simplicity may be roughly put at 

 3, is included in the 1 -25 pfennig which has been included as the cost of 

 treatment per kilo, of milk. 



144, Keeping of Books. Dairy accounts are kept practically in 

 all dairies in Germany, in some cases in an elaborate, in others in a 

 perfunctory manner. In almost no case are none kept. As each 

 business becomes extended and developed, the more obligatory does 



(M175) U 



