^6 ILLINOIS state' dairymen's ASSOCIATION^ 



BuELL : They are studded with 2x4's, boarded on 

 both sides and filled with tan-bark. Straw roof filled in 

 overhead with straw., This will make as comfortable a 

 stable for cows as though it cost ;^3,ooo — it is the true plan. 



McLean : Was glad to learn how Buell made his 

 sheds, and that some one as well as himself did not run to 

 big barns. To arrive at an exact figure of depreciation one 

 must inventory each year. 



Judge Wilcox : Was aware that farmers were not in 

 the habit of keeping close accounts. Had given it much 

 thought, and had commenced a system which he believed 

 would give a correct result as to the actual depreciation of 

 the dairy. Would like to hear from the dairymen who had 

 kept such an account. Must take a correct inventory to 

 ascertain how one stands. Wear and tear of tools and ma- 

 chinery must all be included. The farm should have the 

 proper charge for all taken from or put upon it. One large 

 item of expense was generally overlooked ; it was by con- 

 tracting to deliver to a factory a specified amount each 

 month. This often necessitated buying cows at large fig- 

 ures. Hoped to be able next year to give exact figures. 



After some further discussion it was voted to appoint 

 a committee of three to carefully investigate and report, at 

 the next annual meeting, what, in their opinion, was the true 

 answer to this question. 



The Chair appointed Judge Wilcox, C. C. Buell 

 and W. Wing as such committee. 



S. N. Wright wanted to know the value of heifers 

 with calves by their sides, as compared with old cows. 



