332 Report on the Agriculture of Denmark, ivith a Note on 
of keep of a milch-cow for a year; and the relative profit derived 
from meat-making and dairying. At three years old he finds 
that a cow has cost 111. lis. for food, and the calf at birth being 
worth 13s. 6rf., her total cost-price is about 12/. 10s. This is much 
less than the results of Mr. Swartz's calculation, which amounted 
to nearly 20/., quoted in my Report on Sweden and Norway ;* 
but Mr. Heide has a much less rigorous climate to contend 
with, and therefore can keep his animals for a longer period on 
grass- — a provender that is also less costly in a country where 
the winters are neither so long nor so severe as in Sweden. The 
value of the keep of a milch cow is put down at 10/. 13s. 6J., in 
addition to the cost of labour, attendance, dairying expenses, and 
rent of stall, but ]Mr. Heide's books show a profit of 25s. per cow 
after making a fair allowance for all these items. The feeding- 
beasts, on the other hand, show a small balance on the wrong side 
of the ledger, without making any charge for labour and other 
etceteras ; but when one learns by the accounts that they were 
sold at about half-a-crown per stone of 8 lbs. living weight, no 
surprise can be felt at their being unprofitable. They leave 
their manure behind them, it is true : but when the Danish 
farmer has so bad a market for meat, and so good a one for 
butter, there can be no question that he is a wise man of business 
in devoting his energies to the dairy. Mr. Heide neutralises to 
some extent the apparent loss upon his feeding-beasts by using 
them at first as working-oxen, instead of horses ; but it is evident 
that the cattle he has bought (Jutland and Swedish bullocks) 
for fattening are not good feeders, and that he has no market 
good enough to make stall-feeding a profitable speculation. 
The following is the description of his farm : — 
Kjcersgaard, near Horsens, Jutland, owned and occupied by Mr. Heide. 
This farm has a total area of 321 acres, viz., 254 acres of arable land, 56 acres 
of meadow and marshland, the remainder beins; garden, paddock, yards, bouses, 
and plantations. The total hard-corn upon which the land is taxed is 13 tonder, 
3 skjepper, 3 fjirdingkar, and 2 album. f The taxes and dues in 1872 were 
rather more than 4s. per acre, as follows : — f 7 
Crown taxes 15 3 0 
Bank dues 223 
County taxes 11 11 0 * 
Insurance 4 16 10 
Parish taxes (8 rd. per td. hard-corn) .. 12 4 6 
Tithes 19 18 5 
Total £65 16 0 
The fields of Kja^rssaard are rather hillj% but for the most part slope south- 
ward.s. Tlie land is light and tender, and the surface-soil on the cultivated 
land is generally from 1 to 2 feet deej). The subsoil is very irregular, in some 
* ' Jouru. Royal Agric. Soc.,' Second Scries, vol. xi., Part I., 187.5, p. 217. 
t 1 td, = 8 skpr. of 4 fjrdkr. of .3 alb. , 
