BREEDING BEEF CATTLE 175 



Pro rata depreciation on herd bull 80 



Four per cent mortality on valuation of stock and 



herd bull 2. 13 



Total cost $26.61 



If the calf weighs 450 pounds, it has cost approxi- 

 mately $6.00 per hundredweight. If it does not weigh 

 that much it has cost more. 



Were such calves to be raised on land valued at $50 

 instead of $100 per acre, which is not impossible, the 

 cost of each calf could be reduced fully one-fifth. There 

 are other items of expense which might under favorable 

 conditions and the best practice be lessened, but the 

 writer believes the total expense as given is under, rather 

 than over, what might be expected in average practice. 

 In the itemized statement no account is taken of the 

 labor involved in caring for cows or calves, or fertilizer 

 produced by them. 



