48 MILK PRODUCTION COST ACCOUNTS 



turned under. The value of manure is thought by some to be 

 overestimated when based on the fertilizing elements it con- 

 tains. When the full amount is credited at cost price of the 

 elements and the cows are fed a heavy grain ration, a large 

 figure for manure is obtained. In an experiment by Roberts ' 

 in which i8 cows were kept in the stable and given a fairly 

 liberal ration the results indicated in the table below were 

 obtained. The hquid manure is included. The value is based 

 upon a price of 7 cents per pound for phosphoric acid, 15 

 cents for nitrogen, and 4.5 cents for potash. 



18 cows for Average for 



one day. i cow per day. 



Weight of cows, pounds 20,380 1,132 



Food consumed, pounds i,347 7S 



Water drank, pounds 876 49 



Total excretions, pounds 1,452.5 81 



Nitrogen, pounds 7-35 -41 



Phosphoric acid, pounds S-oi .28 



Potash, pounds 7-4° -41 



Value of nitrogen $ i.io $ .06 



Value of phosphoric acid 35 .02 



Value of potash .33 -02 



Total value $ 1.78 $ .10 



Value per ton $ 2.27 



Value per animal per day 093 



Value per 1,000 pounds live weight per day. . .082 

 Value per 1,000 pounds live weight per year. $29.82 



From this must be subtracted the cost of hauling the ma- 

 nure to the field. At 50 cents per ton ^ and on a basis of 12 

 tons, the deduction is $6, leaving the value for manure as 

 about $23. Some loss takes place even under the best known 

 system of handUng manure, but the value of the humus and 

 the straw used for bedding is not charged. The amount ^ 

 and kind of grain fed to the cows is a factor in manure value, 

 feeds high in protein making more valuable manure. A sum- 



1 New York Agr. Exp. Sta. (Cornell), BuU. No. 27. 



* ' Cost of applying manure," Miim. Agr. Exp. Sta., Bull. No. 145, p. 48. 



» " The Feedmg of Crops and Stock," A. D. Hall, p. 234. 



