A FARM MANAGEMENT SURVEY IN BROOKS CO., GA. 43 
on cash to operate the farm is determined in the same way. Likewise, 
the cost of work stock and of implements and machinery are dis- 
tributed in a similar manner, but on the basis of the amount of mule 
labor expended on each enterprise. By this system the productive 
enterprises of the farm carry the entire overhead charge of the 
business. The costs of all crops grown by the wage system have been 
kept separate from the costs of those grown by the cropper system. 
For the latter the costs of the labor are considered from the point of 
view of the two parties to the system and not from that of the farm 
operator alone. 
LAND RENT. 
The land-rent charge against the crops was based upon the farmers 
estimate of the amount that the crop land would return in the form 
of cash rent or its equivalent. When only a single crop occupied the 
land during the year, that crop bore the entire annual rent charge, 
and when more than one crop was grown the charge was in most 
cases divided evenly between them._ However, in the case of corn 
and peanuts planted together, 63 per cent of the rent was charged to 
the corn and 37 per cent to the peanuts, for reasons explained later. 
FERTILIZERS. 1 
The fertilizer charge includes all commercial fertilizers, cotton- 
seed, cottonseed meal, and stable manure applied. Stable manure 
is charged at the estimated value in the lot, which usually amounts 
to $1 per load, and all other materials at the price paid or the market 
value. The costs of hauling from the shipping point and to the 
field are included under the labor charges. 
MAN LABOR. 2 
Included in the man-labor charge are the cash wages paid and 
the value of rations furnished to all hired labor ; the estimated value 
of the farmer's labor, the cropper's labor, and all family labor; as 
well as the perquisites furnished to each of these in the form of 
wood (uncut) and the renting value of the garden and house lot. It 
was assumed that the rent charge for the crop land covered the use 
of the buildings thereon. The relative and actual costs of the 
different elements of man labor are shown in figure 15, the figures 
given in every case including the perquisites. The cost of 
the operator's labor includes all supervision as well as the 
manual labor performed. All of the operator's labor charge against 
the cropper system consists of recompense for supervision. The cost 
given for cropper labor represents the amount that the croppers 
would receive in the form of ivages for performing the same amount 
of labor. This differs from the item of cropper labor as given under 
current expenses. (See p. 16.) 
J For a detailed discussion of fertilizers applied see pp. 30—32. 
2 For a discussion of the labor systems see pp. 16-19. 
