16 BULLETIN 654, U. S. DEPARTMENT OF AGRICULTURE. 
In the Gila Valley, nearly all the farms between Fairview and the 
San Simon wash wore visited. These farms are in a narrow belt on 
the south side of the Gila River, which varies in width from 1 to 4 
miles and extends up and down the river a distance of 20 miles. The 
irrigated area in Gila Valley extends several miles farther, both up 
and down the river, and there are farms on both sides of the river, but 
it is believed that the belt in which these studies were made contains 
farms representative of the whole district. The 105 records obtained 
in this valley represent a total of 8,301 acres, constituting not far from 
one-third of the total area under cultivation. 
The farmers responded heartily to the questions asked, and are to 
be complimented upon the accuracy of the data furnished. Many of 
them kept books, winch were placed in the hands of the investigator, 
and from winch nearly every item in the record was obtained in exact 
figures. To the question, "Do you keep farm accounts?'' asked of 
647 farmers, 179 answered "Yes," and 181 answered that they kept 
a partial system of accounts. It thus appears that 55.6 per cent of 
the farmers in the irrigated valleys of southern Arizona keep some 
form of farm accounts. 
Supplementing the more complete systems of accounts, almost 
every farmer interviewed had some form of pocket memoranda from 
which he could give many of the items in exact figures. In tins 
manner, and from the sets of books examined, the following items of 
the data herein presented were obtained in exact figures from prac- 
tically every farmer interviewed: Receipts from sales of hay, grain, 
and cotton; thrashing, ginning, and baling charges; taxes, water 
rent, sales and purchases of live stock, and the amount paid out for 
steady labor and for cotton picking. 
Besides the items wholly or partially estimated, 28.3 per cent of all 
sales of dairy products above $100 were reported in exact figures either 
from books or creamery statements. Among those who estimated tins 
item 27 farmers were selected at random, and their estimates com- 
pared with the exact figures on the books of the creameries patronized; 
the average of their estimates was exact to within 1.3 per cent. The 
increase in numbers of live stock was obtained in exact figures; but 
the value of live stock gains was estimated. These estimates were 
checked by comparison with prices obtained for similar live stock at 
cash sales, and the prices were in very close accord with the estimates 
given by the farmers. The estimated value placed upon farm ma- 
chinery was checked by comparisons with prices at several retail 
machinery stores. 
The conclusions that may be drawn from these investigations are 
therefore based upon data by far the greater portion of which is 
exacl and in which, where estimates have been used, the element of 
error in each case has been reduced to a minimum. 
