24 
BULLETIN 1000, U. S. DEPARTMENT OF AGRICULTURE. 
amounting to about one ounce per acre, while the paper and twine 
used are very often paid for by the purchaser of the crop. 
On the Kentucky farms visited the crop was grown mostly on new 
land, with only small quantities of fertilizer and manure, which is 
quite different from the practice on the Wisconsin farms, where it 
is customary to apply practically all of the farm manure to the to- 
bacco land. The labor of hauling manure is included in all of the 
above records, and for Wisconsin this amounted to about 9 man 
hours and 16 horse hours per acre. 
After the tobacco is harvested it is cured in sheds or barns which 
are built especially for the tobacco crop, and because of the large 
space required, the investment in these buildings becomes a consid- 
erable item, even though they may be of very simple construction. 
For Wisconsin the yearly cost for buildings ranged from $6 to $10 
per acre, while in Kentucky it went up as high as $42, with an average 
cost of $27.71 for the Burley district and $10.01 for the dark tobacco 
district. 
In many sections of the country crop insurance is also becoming 
an important cost factor. In Wisconsin this item was not common at 
the time these records were obtained; hence insurance was left out 
of the account. In Kentucky, on the other hand, insurance was in- 
cluded. In the Burley section the average cost per acre was $11.57, 
while in the dark tobacco area it was $6.25 per acre (1919). 
Table 14. — Tobacco: Percentage distribution of costs per acre. 
Kentucky. 
Wisconsin. 
Items. 
Distri- 
bution 
of oper- 
ating 
ex- 
pense. 
Distri- 
bution 
of total 
costs. 
Distri- 
bution 
of oper- 
ating 
ex- 
pense. 
Distri- 
bution 
of total 
costs. 
Man labor 
Per cent. 
64.0 
10.3 
Per cent. 
42.0 
6.7 
Per cent. 
49.0 
Per cent. 
45.3 
16.8 i 15.4 
Materials: 
2.5 1.7 
.7 .5 
1. 2 1. 2 
Manure and fertilizer 
10.8 10.0 
Total materials 
3.2 | 2.2 
12.0 11.2 
Other costs: 
1.8 
14.6 
6.1 
1.2 
9.6 
4.0 
4.3 i 3.9 
Barns 
12.8 ; 11.8 
Overhead 
22.5 
14.8 
22.2 ; 20.2 
a 34.3 

7.9 
( 6 
) 
§100 
a Includes taxes, interest, and overhead. 
b From $200 to $600. 
