eee eee 
30 BULLETIN 1202, U. S. DEPARTMENT OF AGRICULTURE. 
Chores. —An estimate of the number of hours spent during the 
ear in caring for the work stock was obtained from each farmer 
and the value of this time at 20 cents per hour was included in the 
cost. The average amount of time required for chores was about 
37 hours per horse or 307 hours per farm for the year, about one 
hour of chores for each 13 hours of horse labor. 
Harness.—The value of all the work harnessowned and an estimate 
of the remaining number of years of service it would give was obtained 
from each farmer. The harness costs as shown in Table 29 are made 
up of interest and depreciation, interest being charged at 8 per cent 
of the value at the time the investigation was made and depreciation 
determined by dividing the value by the remaining years of life. 
Depreciation of work stock.—Kach farmer was asked for the value 
of his work stock at the time of the investigation, the extent to which 
they had depreciated on account of age, injury, or disease, and the 
extent to which any had appreciated in value during the year. 
There had been a considerable decline in the price of horses and 
mules during the year covered by the investigation, but this is not 
included in the depreciation figure given in Table 29. 
Losses by death during the year had occurred as follows: In the 
southern area, 39 head out of a total of 904; in the western area, 31 
head out of a total of 1,094; in the northern area, 26 out of a total of 
937. The value of the work stock which had died during the year 
is included in the depreciation figure. 
Manure Credit.—A manure credit of $3 per head in the southern 
area, $1.50 in the western area, and $5 in the northern area was 
allowed. These values are very nearly in proportion to the amounts 
of manure utilized in the different areas. (See Table 22 for the 
amount of horse labor used in hauling manure). 
Colt Credit.—There was a very poor sale for young colts during 
the year covered by the investigation, and most farmers who had 
young colts were unable to place a fair value on them. Consequently 
in computing costs the value of horse colts foaled during the year 
was credited to the value of work stock at a flat rate of $25 per head 
minus breeding fee, and of mule colts, $35. As shown in Table 9 
there were colts less than 1 year of age on only 115 of the 354 farms. 
Colt credit amounted to $1.92 per head of work stock for all farms and 
about $6 per head for the 115 farms. 
COST OF KEEPING WORK STOCK IN 1922 AND 1923. 
The computed cost of keeping the work stock on the farms visited 
in each area for the years ended August 1, 1922, and August 1, 1923, 
is shown in Tables 32 and 33. 
The reports of the Division of Crop and Livestock Estimates show 
that for the year ended August 1, 1922, the farm value of corn in 
Kansas was 60 per cent, and the value for the year ended August 1, 
1923, was 91 per cent of the value for the year covered by the survey; 
for oats, the value during 1922 was 71 per cent, and during 1923, 98 
per cent of the value during the survey year; for barley, the value 
during 1922 was 71 per cent and 1923, 90 per cent of the value durin 
the survey year; for hay, the value during 1922 was 71 per cent and 
1923, 83 per cent of the yalue during the year covered by the survey. 
