THE COST OF SIEE 4I 



be considered on the same basis as in the case of cows. The 

 depreciation is greater, because the initial cost is higher, and 

 the period of usefulness in a herd is no longer, on the aver- 

 age, though sometimes the bull may be sold at a price greater 

 than he would bring for beef, for use in another herd. A bull 

 usually is heavier and, unless old, will sell for more as beef 

 than a cow. On the average, 4 years is as long as a bull can 

 be used in one herd to advantage, unless a large herd is kept 

 and several bulls are used. In this case the bull could be 

 used with cows from other buUs. 



On the basis of $100 for the sire, the following cost per year 

 must be charged as a part of the expense of producing milk: 



Feed I50.00 



Labor, 160 hours at $0.15 24.00 



Depreciation, $100 to $60 in 4 years 10.00 



Interest on $100 at 5 per cent S-°° 



Insurance, $100 at 0.3 per cent 30 



Taxes, $50 at 2 per cent i.oo 



Total cost per year $90.00 



Credit for manure 20.00 



Net cost per year $70.30 



The number of cows served by the bull is the greatest factor 

 in the cost per cow. A bull will serve as many as 100 cows 

 during the year, or even more, but in practice the service is 

 not regular, although an attempt commonly is made to have 

 fresh cows at different seasons. It should also be remembered 

 that there are not so many or seldom as many as 100 cows in 

 the herd. The greater part of the milk of this country, as 

 is suggested above, is produced by small herds, and it is in 

 these that the bull service is so high, especially where expen- 

 sive bulls are kept. Following the table above, with a herd 

 of 10 cows the service per cow would be $7.03 per year, while 

 in a herd of 20 cows this cost is only one-half as much. The 

 manure produced must be considered as a credit. It is not 

 quite so much in value as from a cow fed for large production. 

 For a bull more bedding is required; the labor is about the 

 same as that required in caring for a cow. The bull usually 

 is kept in a separate pen, so that more time is required to 



