GROWING SUGAR BEETS IX UTAH AXD IDAHO. 
37 
The Garland rate was intermediate between those for the other 
Taking all such expenses into account, it will be seen that 
areas. 
there is very little difference in the three districts. 
OTHER COSTS. 
" Other costs" are charges which apply to the farm as a whole. 
They must therefore be distributed so that each enterprise will carry 
its proper proportion of the general expenses. Such items as insur- 
ance, taxes, interest on land, land rent, machinery charges, and 
miscellaneous expense constitute this list. (See Table XXVII.) 
Table XXVII.— Other costs. 
Year. 
Num- 
ber of 
farm 
rec- 
ords. 
Total 
acres 
in 
beets. 
Cost per acre. 
District. 
Insur- 
ance 
and 
taxes. 
Inter- 
est 
and 
rent. 
Machin- 
ery. 
Miscel- i 
la ex- US | TotaL 
pense. 
Cost 
per 
ton. 
Garland 
1914-15 
1914-15 
79 
S8 
1,461 SI. 16 
833 1.95 
$16.09 
17.77 
13.28 
S3. 41 
3.49 
4.00 
SI. 43 
1.35 
1.27 
S22. 09 
24.56 
20.22 
SI. 49 
1.65 
Idaho Falls 
1915 36 
1.48 
Insurance and taxes. — Figures covering farm insurance and taxes, 
and an estimate of the total real-estate investment and the value of 
the beet land per acre, were obtained from each operator. From 
these data the investment in beet land was computed, and from this 
the percentage the beet-land investment is of the total real-estate 
investment. Then, by taking this percentage of the total farm insur- 
ance and taxes, the charge against sugar beets was readily ascertained. 
This method was employed where the operator was the owner of the 
land. Where the operator was a renter, the insurance and taxes 
were usually small. The operators in the respective districts were 
mostly owners. The insurance and taxes varied from $1.16 per acre 
in the Garland area to $1.95 per acre in the Provo section. 
Interest and rent. — Every farm owner has a given amount of capital 
invested in land, and this money should bring a reasonable return 
each year. If the prevailing rate of interest is 8 per cent per annum, 
it will be apparent that a land valuation of $200 per acre should bring 
an interest return of $16 per acre. This interest is chargeable against 
the crop grown upon the land during the season. Since, on the farms 
studied, the beet land was given a higher valuation than other lands, 
sugar beets assumed a greater proportion of the interest cost than the 
remaining crop enterprises. Land rent is directly related to interest 
charges; however, it should be observed that the share or cash pay- 
ment not only covers interest on the investment in such land, but 
also takes care of land taxes and insurance. This item was $1.68 
