COST OF USING POWER ON WHEAT FARMS IN OREGON 21 
varied from $20 to $127 per head. On 23 nontractor farms the cost 
of feed per head was less than $45; on 19 farms the cost was $45 to 
$55; and on 30 farms the cost was over $55. 
The charge for grain pasture is for land seeded especially for 
pasture purposes, and usually consisted of rye or wheat. The charge 
for other pasture includes stubble, native grass, and hired pasture. 
CHORE LABOR 
The amount of man labor spent in the care of work stock averaged 
27.8 hours per head on tractor farms and 25.8 hours per head on 
nontractor farms. The amount of man labor spent in taking care 
of work stock on tractor farms varied from 13.6 to 51.2 hours per 
head; on nontractor farms the variation was from 6.6 to 76.8 hours 
per head. The value of the time spent in taking care of work stock 
was placed at 30 cents per man hour on both tractor and nontractor 
farms. 
HARNESS AND BUILDING CHARGE 
These costs include repairs and depreciation of harness and mis- 
cellaneous equipment, and buildings used to house the horses and 
store their feed. 
SHOEING 
Six farmers out of 20 on tractor farms reported a shoeing expense, 
whereas only 7 out of 72 nontractor farmers reported this expense. 
DEPRECIATION AND INTEREST 
Depreciation is the difference in the value of all horses and colts 
at the beginning and at the end of the year after making proper 
credits or debits for breeding fees, and animals bought or sold during 
the year. Differences in values were due to injuries, deaths, and 
change in age; differences in values due to declining prices were not 
considered as depreciation. On 25 farms there was an appreciation 
in the value of all work stock. | 
Interest at the rate of 6 per cent of the value of the work stock 
was charged as a cost. 
ESTIMATED COST OF KEEPING WORK STOCK 
An estimate of the cost per head of keeping work stock in 1923 
and 1924 on tractor and nontractor farms is given in Table 20. The 
cost of feed was arrived at by charging the average quantities of 
roughage and grain that were fed in 1522, at the prevailing farm 
prices for these feeds in Sherman County, in 1923 and 1924. The 
charge for pasture was made to follow the increase or decrease in the 
value of grain hay. The harness and building charge and the 
charge for chore labor, veterinary services, shoeing, and depreciation 
were allowed to remain the same as in 1922. 
The reports of the Division of Crop and Livestock Estimates 
show that the average value of horses in Oregon in 1923, based on 
monthly farm prices, was 102 per cent, and-in 1924, 89 per cent of 
their value in 1922. Interest charges were made according to the 
increase or decrease in the farm value of horses for these years as 
compared with 1922. 
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