12 
BULLETIN 1442, U. S. DEPARTMENT OF AGRICULTURE 
MARGINS AND EXPENSES IN INDIVIDUAL RETAIL MEAT MARKETS 
OWNERSHIP 
The 142 individual ownership retail meat markets from which data 
for the year 1923 were obtained, when arranged by type of store 
and by kind of ownership, were found to be grouped as indicated 
in Table 2. The predominating type of ownership was the single 
proprietorship. Of a total of 47 carry stores, 36 were individually 
owned. Of 34 limited-delivery stores, 24 were individually owned 
and 48 stores from a total of 61 unlimited-delivery stores were found 
to be owned by single individuals. 
When the number of stores of each form of ownership was ex- 
pressed as a percentage of the total number of stores of each type, 
it was found that 77 per cent of the carry stores, 71 per cent of the 
limited- delivery group and 79 per cent of the unlimited-delivery mar- 
kets were owned by individuals. 
The partnership grouping was next in significance. In the carry 
group, 15 per cent of the stores were owned by two or more part- 
ners, and 23 per cent of the limited-delivery stores and 20 per cent 
of the unlimited-delivery group were partnerships. The corporate 
form of ownership was least important in this group of 142 unit 
retail meat stores. Eight per cent of the carry stores, 6 per cent of 
the stores in the limited-delivery group and 1 per cent of those in 
the unlimited-delivery group were incorporated. 
RELATIVE IMPORTANCE OF ITEMS OF EXPENSE 
The relative importance of the various items of expense in indi- 
vidual retail meat markets for the year 1923 is presented in Table 3 
as percentages of total expense. The outstanding expense was in- 
curred for salaries and wages, which averaged for all stores 64.04 
per cent of total expense. No great variations were noted among the 
various classes of stores. This single expense, which included an 
estimated wage for the proprietor, was thus almost two-thirds of 
total expense. 
Table 3. — Items of expense as percentages of total expense in individual retail 
meat markets, 1923 
Item 
All stores 
Carry 
stores 
Limited- 
delivery 
stores 
Unlimited- 
delivery 
stores 
64.04 
10.60 
4.72 
4.87 
1.61 
2.04 
12.12 
64.13 
12.72 
5.47 
5.67 
1.52 
2.33 
8.16 
63.90 
11.97 
5.14 
4.47 
1.73 
2.12 
10.67 
64.01 
Rent . .. 
8.64 
Wrappings -. -- 
4.06 
4.58 
1.62 
1.81 
15.28 
8.88 
6.44 
Total delivery expense 3 ... 
4.95 
15.32 
100.00 
100. 00 
100. 00 
100.00 
1 Also included in salaries and wages. 
2 Also included in other expense (total). 
8 See footnotes 1 and 2. 
i Exclusive of interest, 
