24 



BULLETIN 1000, U. S. DEPARTMENT OF AGRICULTURE. 



amounting to about one ounce per acre, while the paper and twine 

 used are very often paid for by the purchaser of the crop. 



On the Kentucky farms visited the crop was grown mostly on new 

 land, with only small quantities of fertilizer and manure, which is 

 quite different from the practice on the Wisconsin farms, where it 

 is customary to apply practically all of the farm manure to the to- 

 bacco land. The labor of hauling manure is included in all of the 

 above records, and for Wisconsin this amounted to about 9 man 

 hours and 16 horse hours per acre. 



After the tobacco is harvested it is cured in sheds or barns which 

 are built especially for the tobacco crop, and because of the large 

 space required, the investment in these buildings becomes a consid- 

 erable item, even though they may be of very simple construction. 



For Wisconsin the yearly cost for buildings ranged from $6 to $10 

 per acre, while in Kentucky it went up as high as $42, with an average 

 cost of $27.71 for the Burley district and $10.01 for the dark tobacco 

 district. 



In many sections of the country crop insurance is also becoming 

 an important cost factor. In Wisconsin this item was not common at 

 the time these records were obtained; hence insurance was left out 

 of the account. In Kentucky, on the other hand, insurance was in- 

 cluded. In the Burley section the average cost per acre was $11.57, 

 while in the dark tobacco area it was $6.25 per acre (1919). 



Table 14. — Tobacco: Percentage distribution of costs per acre. 





Kentucky. 



Wisconsin. 



Items. 



Distri- 

 bution 

 of oper- 

 ating 

 ex- 

 pense. 



Distri- 

 bution 

 of total 

 costs. 



Distri- 

 bution 

 of oper- 

 ating 

 ex- 

 pense. 



Distri- 

 bution 

 of total 

 costs. 





Per cent. 

 64.0 



Per cent. 

 42.0 



Per cent. 

 49.0 



Per cent. 

 45.3 





10.3 | 6.7 



16. 8 15. 4 







Materials: 



2.5 



.7 



1.7 

 .5 



1. 2 1. 2 





10. 8 10. 









3.2 



2.2 



12.0 11.2 







Other costs: 



1.8 



14.6 



6.1 



1.2 

 9.6 

 4.0 



4.3 3.9 





12.8 11. S 









5. 1 4. 5 













22.5 



14.8 



22.2 , 20.2 











a34.3 





7.9 











( 6 



) 



$100 













a Includes taxes, interest, and overhead. 



b From $200 to $600. 



