42 MILK PRODUCTION COST ACCOUNTS 



groom him and clean his stall, but the time spent in milking 

 the cows is saved. 



The cost of the sire is greatly reduced by cooperation of 

 owners of small herds. Where several farmers in a neigh- 

 borhood organize and form what is known as a Bull Associa- 

 tion, this burden of expense is greatly lessened. There may 

 be some inconvenience in such a plan, and there is also dan- 

 ger of disease being carried from farm to farm, but these and 

 other apparent objections are being met, and the plan is 

 destined to prove valuable in building up our dairy herds 

 and in decreasing the cost of milk production. 



