2 BULLETIN" 560, U. S. DEPARTMENT OF AGRICULTURE. 



SOURCES OF DATA. 



The data presented herein were obtained froni cost-accounting 

 records for 316 horses on 27 farms in three States, namely, Illinois, 

 Ohio, and New York. In Illinois and New York the data were ob- 

 tained by the Office of Farm Management through direct cooperation 

 with the farmers. The Ohio data were obtained in a like manner by 

 the cooperative department of the Ohio Agricultural Experiment 

 Station in cooperation with the Office of Farm Management. The 

 cost records kept on these farms consisted of detailed daily reports of 

 all labor and financial transactions, complete inventories, and other 

 necessary information for determining not only the costs and returns 

 of farm work horses, but also the costs of operation and returns from 

 the entire farm business. (See Table 1.) 



Table 1. — Sources of data. 



State. 



Number 

 of farms 

 studied. 



Number 



of yearly 

 records. 



Years for which 

 data were 

 collected. 



Total 

 number 

 of horses 

 included. 





10 

 10 



IS 

 16 



IS 



1912-13-14 154 



Ohio 



1909-10-11-12.. 72 

 1911-12-13-14. . 90 



Total 





27 52 





316 













In Illinois data were procured in the counties of Cass, Menard, 

 and Sangamon. The principal crops raised on the 10 farms studied 

 were corn, oats, wheat, and hay. The live stock fed were hogs and 

 cattle.. 



The 7 farms in Ohio were located, respectively, in Coshocton, Madi- 

 son, Adams, Crawford, Greene, Holmes, and Trumbull Counties. 

 The principal crops raised on these farms were corn, oats, wheat, 

 and hay. The live stock fed were hogs and cattle. One farm varied 

 from the others in that dairying and trucking were carried on. 



The New York data were collected in the counties of Orleans, 

 Wyoming, Genesee, Monroe, Niagara, and Seneca. The principal 

 crops raised on the 10 farms visited were oats, wheat, beans, pota- 

 toes, and hay. Orcharding also was carried on extensively. Little 

 live stock was kept, with the exception that on one farm dairying 

 was followed. 



SUMMARY OF COSTS. 



An itemized summary of the annual average cost per horse, and 

 the percentage each item of cost is of the total gross cost, for the 

 horses studied in each State, will be found in Table 2. 



