14 BULLETIN 560, U. S. DEPARTMENT OF AGRICULTURE. 
The amount credited was determined by means of the yearly inven- 
tories and a record of the number of tons hauled to the fields. 
On the Illinois farms the average manure credit was $5.24; in Ohio, 
$8.20; and in New York, $13.36 per horse. On individual farms 
there was a wide variation in the amount of horse manure actually 
saved, This variation is accounted for to a large extent by the. 
individual practices of Manure management, and the extent to 
which roughage was utilized for feed and bedding purposes. 
A study of the average manure credits and their relation to the 
average amounts of feed used per horse (pp. 3 and 5) shows that the 
average Manure credit per horse is greatest in the States where the 
horses were fed the greatest quantities of grain and roughage ne 
pastured the least number of days. 
VARIATIONS IN NET COSTS. 
In Tables 9, 10, and 11, the data for each State are divided into two 
eroups with reference to net costs. The first group includes those 
years for which the net cost per horse was greater than the average 
for the State. The second group inciudes those years for which the 
net cost per horse was less than the average for the State. 
TABLE 9.—Iilinois farms—Itemized average costs and credits for records showing a net 
cost per horse above the average OE the State, and for those showing a net cost per horse 
below the average | (10 farms, 154 horses). 
eee Appre-| Colt | Colt All | 
ciation | ciation} loss | profit | other erode 
(cost). Kee) (cost). ais (costs). (er ). 
Feed | Labor 
(cost). (cast. 
Range of cost. 
Above the average cost.......-...---: | $78.05 | $16.20 | $4.48 | Spat Se | 592 4e 
$21. 02 $5. 45- 
Below the average cost.....---.------ 60:00" |) Ld. S64, 252i tar oe eee $3.98] 548 43 | 5. 06- 
PPTereNGe eres a SN ie 1805 | 4:24) 1.96 |W | 3.92 | — 2. 59 .39 
1 Average net cost for the State, $100.65. 
One-half of the 18 yearly farm records showed a net cost greater 
than the average for all records. The average net cost for this 
eroup was $118.22 per horse, while the average net cost for the 
nine yearly records with a cost less than the State average was 
$84.47, making a difference of $33.75. Of this difference, $18.05 
was for feed and $4.24 was for labor. From this it will be seen that 
the principal difference in cost in this State was for feed, though 
it naturally follows that a somewhat greater amount of labor will 
be required for the horses in handling the larger quantities of feed 
utilized by the better-fed group. The item of depreciation is $1.96 
per horse greater than for the low-cost group. The total death loss 
of $350 for all farms was in this group, and it is interesting to note 
that, had no deaths occurred, the depreciation would have been 
greater in the low-cost group. In the high-cost group, thare was a 
