2 BULLETIN 560, U. S. DEPARTMENT OF AGRICULTURE. 
SOURCES OF DATA. 
The data presented herein were obtained from cost-accounting — 
records for 316 horses on 27 farms in three States, namely, Illinois, | 
Ohio, and New York. In Illinois and New York the data were ob- 
tamed by the Office of Farm Management through direct cooperation 
with the farmers. The Ohio data were obtained in a like manner by — 
the cooperative department of the Ohio Agricultural Experiment 
Station in cooperation with the Office of Farm Management. The — 
cost records kept on these farms consisted of detailed daily reports of 
all labor and financial transactions, complete inventories, and other 
necessary information for determining not only the costs and returns 
of farm work horses, but also the costs of operation and returns from 
the entire farm business. (See Table 1.) 
TABLE 1.—Sources of data. 
| Total 
Number | Number Years for which 
State. _offarms |ofyearly| data were See 
studied. records. collected. inehideal 
TEGO a oe B 10 | 18 | 1912-13-14. ____| 154 
CTO ea era tn Se SS ae Bs Ye ER SE ES 7 16 | 1909-10-11-12._. 7 
INE WOE Ke pes eee oR ee che eek Ae ne Fae a Lbs Se eR 10 | 18 | 1911-12-13-14. _| 90 
SAN Gk pee et eae nent ee cr ae ene 27 | CPt eee ees TK 316 
In Illinois data were procured in the counties of Cass, Menard, 
and Sangamon. ‘The principal crops raised on the 10 farms studied 
were corn, oats, wheat, and hay. The live stock fed were hogs and 
cattle. _ 
The 7 farms in Ohio were located, respectively, in Coshocton, Madi- 
son, Adams, Crawford, Greene, Holmes, and Trumbull Counties. 
The principal crops raised on these farms were corn, oats, wheat, 
and hay. The live stock fed were hogs and cattle. One farm varied 
from the others in that dairying and trucking were carried on. 
The New York data were collected in the counties of Orleans, 
Wyoming, Genesee, Monroe, Niagara, and Seneca. The principal 
crops raised on the 10 farms visited were oats, wheat, beans, pota- 
toes, and hay. Orcharding also was carried on extensively. Little 
live stock was kept, with the exception that on one farm dairying © 
was followed. 
SUMMARY OF COSTS. 
An itemized summary of the annual average cost per horse, and | 
the percentage each item of cost is of the total gross cost, for the 
horses studied in each State, will be found in Table 2. 
