40 BULLETIX 760, TJ. S. DEPARTMENT OF AGRICULTTTKE. 
INSURANCE AND TAXES. 
The sugar beet must stand a share of the farm insurance and taxes. 
This charge is greater on farms owned by the operator than on rented 
land, since the owner pays taxes on the assessed valuation of the 
land, while the tenant pay taxes only on his personal property. 
Table XXVI. — Other costs. 
Number 
of farm 
records. 
Total 
beet 
acreage. 
Cost per acre. 
Total cost 
per acre. 
District. 
Insur- 
ance and 
taxes. 
Interest 
and rent. 
Machin- 
ery. 
Miscel- 
laneous 
expense. 
Cost per 
ton. 
81 
45 
39 
7,711.5 
2,811.0 
3,616.0 
SI. 98 
1.97 
1.04 
S26.66 
17.85 
21.22 
82.80 
2.50 
3.25 
SI. 04 
.95 
1.19 
S32.48 
23.27 
26.70 
S2.24 
Oxnard 
2.44 
Salinas 
1.71 
On owned farms taxes and insurance were charged against the 
beet crop according to the percentage the investment in the beet land 
was of the total farm real-estate investment. (See Table XXYT.) 
On tenant farms the proportion of this expense chargeable to the 
sugar beet was determined by the relative importance of the sugar- 
beet enterprise. In the latter case the charge per acre was always 
small. 
Several factors affect the average charge for these two items, 
namely, percentage of tenant farmers in a given group, the relative 
importance of the beet crop compared with other farm enterprises, 
and the valuation of the beet land. At Los Angeles the tenure was 
about evenly divided between tenants and owners; at Oxnard only 
20 per cent of the growers were tenants, at Salinas 64 per cent. On 
some farms practically all the tillable area is in beets. In such 
instances all the insurance and taxes are chargeable against this crop. 
At Los Angeles and Oxnard taxes were higher than in the Salinas 
area. As a result of the influence of these several factors the cost 
per acre for insurance and taxes in the Los Angeles and Oxnard 
districts averaged about $2, while at Salinas it was only about half 
that figure. 
INTEREST AND RENT. 
Interest on the land investment, where the owner is the operator, 
and rent where the operator is a tenant, are probably the most va- 
riable factors. 
The current rate of 7 per cent on first-mortgage notes was used in 
computing interest. The cash paid out for rent of land or the value 
of the part of the crop given to the landlord as rent was used in 
fioTirino- the rental charge. Some of the factors affecting these 
