THE COST OF KAISING A DAIEY COW. 
15 
and the second year two loads per head. This straw was valued at $1 
per load, making a bedding charge of $1 for the first year and $2 
for the second. 
Miscellaneous expenses. — Miscellaneous expenses include registra- 
tion fees to the American Jersey Cattle Club at $2 per head for the 
eligible pure-bred heifers, veterinary fees, medicine, and other minor 
expenses. The average expense of this kind for the first year is only 
28 cents per head and for the second year 16 cents. 
General overhead expense. — An item often overlooked is a share 
of the general overhead expense of the entire farm business. On the 
Brigham farm this general expense is not far from 5 per cent of the 
located expense; that is, the first-year group of heifers must be 
charged 5 per cent of the located expense, $34.24, which is $1.71. 
For the second year it is 5 per cent of $24.47, or $1.22. 
Losses by death and discarding. — In practice a dairyman is seldom 
able to select a number of calves at birth and not have one or more 
prove to be unfit before the group reaches maturity. Some animals 
may die. These losses bring in an item of expense that every dairy- 
man who raises calves should consider if he expects to come out even 
on the raising of his calves. The size of this item will vary mate- 
rially under different conditions and with different men. Table X 
is here presented to show the extent of this item of loss due to death 
and discarding on the Brigham farm for the five years covered by 
records. 
Table X. — Loss of heifers by death and discarding during five years 
Brigham farm. 
on the 
Group. 
. Feeding period. 
Number 
disposed 
of. 
Receipts 
from 
sales. 
Approxi- 
mate 
cost. 
Loss or 
gain. 
1907 
First 
/....do 
(Second 
(First 
M 
$101.68 
$170. 00 
—$68.32 
(Second 
(First 
1 
13 
1 
4 
32.41 
10.00 
51.99 
170. 00 
42.50 
22.00 
42.50 
120. 00 
— 10.09 
- 12.00 
(Second 
First 
1911 
9.49 
50. 00 
Total 
13 
366. 08 
397. 00 
— 30.92 
One died. 
The removal of a calf did not affect the yearly cost per head of 
the animals that reached maturity, because all averages per head 
are figured on the basis of the actual number of feeding days. Dur- 
ing the five years covered by this report 2 heifers died and 11 were 
discarded and sold. The approximate average cost of the 13 is 
$30.54 each. The cost of the 2 calves that died amounts to $54.50, 
and the total for all 13 is $397; however, the receipts from the sale 
of the 11 reduce this amount, and the loss is only $30.92 for the 13 
head. 
