20 BULLETIN 650, U. S. DEPARTMENT OF AGRICULTURE. 
times the landlord pays wages for the family labor of the tenant. 
In Ohio the extra labor required in handling tobacco is commonly 
shared in proportion to the shares of the crop. On share truck 
farms the landlord usually pays a part of the cost of labor required 
in picking and harvesting the crops. 
MISCELLANEOUS EXPENSES. 
Storage and freight——Cold storage expenses on apples and other 
fruits and freight on stock shipments and on other products are 
usually shared equally or in proportion to the tenant’s and landlord’s 
share of the products. 
Service fees —The landlord in most cases pays all stallion service 
fees, and under such conditions may receive one-half the colts pro- 
duced by the tenant’s work horses. 
Water assessments.—On irrigated farms in Colorado and else- 
where, the landlord may pay all water rates, or less often this ex- 
pense may be shared equally, or in some cases the tenant pays all. 
In all cases, however, the tenant is required to keep irrigation 
ditches, weirs, and flumes in order. 
Taxes, insurance, and telephone——The landlord usually pays all 
insurance on real estate, while the insurance on partnership live 
stock and equipment is shared equally. Occasionally the tenant pays 
the insurance on real estate, especially in the case of an absentee 
landlord. The tenant may pay the road taxes and school taxes, while 
the landlord pays other real estate taxes, or the tenant may pay 
one-half of the road taxes. In some cases the landlord pays all 
real estate taxes, while in other instances all taxes are shared equally. 
Taxes on partnership stock and equipment are almost always shared 
jointly or in proportion to the shares of the proceeds. In North 
Dakota the tenant may work out the road tax in return for the free 
use of corn land, especially on wheat farms. The tenant usually 
pays the rental for telephone services, though sometimes this ex- 
pense is shared. / 
UNEXHAUSTED VALUE OF FERTILIZERS. 
Little attention has been given in this country to the practice, 
universal in the English tenant system, of granting an allowance to 
a departing tenant for the unexhausted value of fertilizers bought 
and applied by him during his period of tenancy. This principle is 
recognized with respect to lime, which is nearly always paid for by 
the landowner. But there are other materials, commonly applied to 
the soil, which are not exhausted in a single year. Rock phosphate, 
for example, is not exhausted within a period shorter than four. 
