COST OF PRODUCING WHEAT. 
43 
and Grand Forks Counties there is a State hail insurance tax of 
3 cents on each tillable acre owned. Furthermore, there is an 
additional tax on all acreage insured, the amount of the assessment 
to be adjusted at the end of the year in the same manner as mutual 
fire insurance companies. 
Table XXVII.— Taxes and insurance, spring and winter wheat, 1919 {4S1 farms). 
State and coimty. 
North Dakota: 
Grand Forks County 
Morton County 
South Dakota: 
Spink County 
Minnesota: 
Clay County 
Traverse County 
All spring wheat . . 
Kansas'. 
Ford County 
Pawnee County 
McPherson County.. 
Missouri: 
Saline County 
Jasper County 
St. Charles County. . 
Nebraska: 
Phelps County 
Saline County 
Keith County 
All winter wheat. . 
Taxes and insur- 
ance on o%vned 
land. 
Per cent 
of farmers 
owning 
land. 
62 
Cost per 
acre. 
SO. 53 
.25 
.62 
.84 
.53 
,52 
Special crop insur- 
ance. 
Per cent 
of farmers 
reporting 
100 
100 
cost per 
acre in- 
sured. 
80.18 
.21 
.81 
.43 
1.21 
1.32 
.42 
.29 
.15 
.19 
.74 
.75 
1.43 
The largest acre charge for special crop insurance was made in 
Ford and Pawnee Counties, Kans., and m Keith Coimty, Nebr. In 
these counties a relatively large hail msurance was carried on the 
growing crop. (See Table XXVII.) 
USE-COST OF TRACTOR. 
The annual use-cost of a tractor includes repairs, fuel, oil, interest, 
taxes and msurance, and depreciation. This yearly cost divided 
by the total number of days the tractor was used during the year 
gave the average daily cost of rumimg the tractor. The daily cost 
multiplied by the number of days the tractor was used on wheat 
production gave the total tractor use-cost chargeable to wheat. 
All man labor costs involved in running the tractor have been included 
under man-labor requirements and do not appear as a tractor charge. 
Table XXVIII shows the principal work on wheat performed by the 
tractor and the normal man-labor requirements and costs per acre 
for these operations. The use of the tractor was more common in 
