GROWING SUGAE BEETS IX UTAH AXD IDAHO. 



37 



The Garland rate was intermediate between those for the other 

 Taking all such expenses into account, it will be seen that 



areas. 



there is very little difference in the three districts. 



OTHER COSTS. - 



"Other costs" are charges which apply to the farm as a whole. 

 They must therefore be distributed so that each enterprise wiU carry 

 its proper proportion of the general expenses. Such items as insur- 

 ance, taxes, interest on land, land rent, machinery charges, and 

 misceUaneous expense constitute this list. (See Table XXVII.) 



Table XXVIl.— Other costs. 





Year. 



Num- 

 ber of 

 farm 

 rec- 

 ords.' 



Total 

 acres 



in 

 beets. 



Cost per acre. 





District. 



Insur- 

 ance 

 and 



taxes. 



Inter- 

 est 

 and 

 rent. 



Machin- 

 ery. 



Miscel- 1 

 laneous ^otal. 



pense. 



Cost 

 per 

 ton. 



Garland 



1914-15 



79 



1,461 

 833 

 735 



SI. 16 

 1.95 



1.67 



S16.09 

 17.77 

 13.28 



S3. 41 

 3.49 

 4.00 



SI. 43 S22. 09 



SI. 49 



Provo 



Idaho Falls 



1914-15 

 1915 



58 

 36 



1.35 

 1.27 



24. 56 

 20.22 



1.65 

 1.48 















Insurance and taxes. — ^Figures covering farm insurance and taxes, 

 and an estimate of the total real-estate investment and the value of 

 the beet land per acre, were obtained from each operator. From 

 these data the investment in beet land was computed, and from this 

 the percentage the beet-land investment is of the total real-estate 

 investment. Then, by taking this percentage of the total farm insur- 

 ance and taxes, the charge against sugar beets was readily ascertained. 

 This method was employed where the operator was the owner of the 

 land. Where the operator was a renter, the insurance and taxes 

 were usually small. The operators in the respective districts were 

 mostly owners. The insurance and taxes varied from $1.16 per acre 

 in the Garland area to $1.95 per acre in the Provo section. 



Interest and rent. — ^Every farm owner has a given amount of capital 

 invested in land, and this money should bring a reasonable return 

 each year. If the prevailing rate of interest is 8 per cent per annum, 

 it wiU be apparent that a land valuation of $200 per acre should bring 

 an interest return of $16 per acre. This interest is chargeable against 

 the crop grown upon the land during the season. Since, on the farms 

 studied, the beet land was given a higher valuation than other lands, 

 sugar beets assumed a greater proportion of the interest cost than the 

 remaining crop enterprises. Land rent is directly related to interest 

 charges; however, it should be observed that the share or cash pay- 

 ment not only covers interest on the investment in such land, but 

 also takes cai'e of land taxes and insurance. This item was $1.68 



