116 BUTTER-MAKING. 
TREASURER’S REPORT. 
To the Stockholders of the Creamery Company: Your 
Treasurer herewith submits the following report: 
SraTEMENT OF CaSH RECEIVED AND DISBURSED. 
REcEIPTS. DISBURSEMENTS. 
Total . 52 Sel. whademalettes Total. 3 2 wa. 42aeesem% 
Respectfully submitted, , Treasurer. 
, Cashier of Bank. 
REPORT OF AUDITING COMMITTEE. 
To the Stockholders of the Creamery Company: 
We, the undersigned, appointed by your Board of Directors to examine 
and audit the Books, Accounts, and Vouchers of the Secretary and Treas- 
urer of the___ Creamery Company for the year 190..., hereby 
certify that we have carefully examined the same and compared them with 
the above reports of said officers, and find them correct. 
In witness whereof we have hereunto set our hands at, , Iowa, 
this .... day of ...... A.D., 190.... 
Auditing Committee. 
Paying for Fat in Cream Compared with Paying for Fat in 
Milk.—It is evident that when patrons deliver fat in the form 
of milk the creamery operator sustains a loss in the skimmed 
milk, while if the fat is delivered in the form of cream, no 
fat is lost in the skim-milk at the creamery, and consequently 
the cream patron should receive more per pound of fat delivered 
than the whole-milk patron, providing the quality of the fat 
in the cream is as good as that in the form of milk. The butter- 
maker should obtain a larger overrun from the fat of the cream 
than he does from the fat of the milk. The amount which 
the patrons should be paid for fat, delivered in the form of 
cream, depends upon the thoroughness of skimming. If 
1000 pounds of milk testing 4% fat were bought and skimmed, 
there would be a loss of about .9 of a pound of fat during the 
skimming, which would make about 1 pound of butter, worth 
about 20 cents. If bought in the form of cream this loss would 
not be sustained. The above loss, during skimming, according 
to the figures mentioned, would amount to about half a cent 
