LIVE-STOCK SHIPPING ASSOCIATIONS. Av 
minimum weight. The matter of getting the proper weight into 
the car is often a difficult problem for the manager to solve. Even 
though the member is under contract and delivers the exact number 
of head of live stock listed, his estimates of the weight are often 
wide of the mark. The result is a constant swinging from short- 
weight to overloaded cars. The properly loaded car is, of course, 
not necessarily the ene which contains at least the minimum weight. 
In fact, experience seems to show that, particularly in the case of 
hogs, the saving in freight cost resulting from loading to the 
minimum weight or over it is frequently more than counterbalanced 
by lees heavy shrinkage and losses due to dead and crippled 
animals. 
The alternative of shipping a short-weight partly-filled carload 
of hogs, cattle, or sheep is of course to ship a mixed load.1t When 
the manager has a choice, his problem is to decide which is the 
more economical alternative. Many communities, however, pro- 
duce live stock in such quantities and in such proportions that the 
mixed carload is the rule rather than the exception. In this case 
the manager’s problem is to select such proportions of two or more 
different kinds of live stock as will reduce the freight burden to 
the minimum. ' 
From observations made, it would seem that this problem is not 
generally understood, and that relatively little attention is given 
to an effort to obtain just the right mixture which can be shipped 
at the lowest costs. It is probable that careful study of the proper 
load will reflect as large savings to the shippers as can be made in 
any other way. 
ILLUSTRATIVE TRANSACTIONS. 
Notr.—See Figure 8 for cash journal entries for the following 
transactions. 
For the purpose of this illustration, it is assumed that totals have 
accumulated in the different accounts as indicated below, as a result 
of the business transacted up to November 1, 1921. This business is 
assumed to consist of livestock handled as summarized on the first 
line in the shipment summary record (see p. 9). Eighty shares of 
capital stock at $5 per share have been sold; $300 have been bor- 
rowed at the bank, and $1,000 have been invested in scales and other 
equipment. The manager has been paid in full and the deductions 
for local car expenses just equal the amount which has been dis- 
bursed for this purpose. The totals which have accumulated are 
shown in the following trial balance. 
Trial balance November 1, 1921. 
Debits. Credits. 
SS ek Oa ee eR eae, Sees $172, 655. 49 $172, 079. 47 
na Sina rae ee ee IS a 170, 965. 03 170, 965. 03 
Mataners Feuniinission 220 = FO. Sot So) eile 2, 070. 09 2, 070. 09 
Insurance fund (including railway claims)--_~~ 1, 226. 00 2, 025. 51 
Rewer Caepernses 20 2 TT) te Bitielid Aiea) 578. 60 578. 60 
RDS SETS DSS ee ee) ee en nee eee eee ee see 55. 00 
Beever Dalance 29 ee ne 8. 96 12.47 
11The freight on a mixed load of live stock is calculated at the highest rate based on 
the highest minimum represented by the live stock in the car. 
