98 BULLETIN 1381, U. 8. DEPARTMENT OF AGRICULTURE 
The taxes and incidental charges include taxes on the breeding 
herd and pigs, if the pigs were assessed, small charges for kerosene 
for water fadtens and similar expenses directly chargeable to hogs. 
The charge for taxes varied from 1 cent to 10 cents per 100 pounds 
of pork in 1921, and from 0.25 cent to 3.6 cents in 1922. The taxa- 
tion rate in different districts, and variations in the quantity of pork 
produced from the breeding herd, cause these variations. 
The production of pork on the farm results in several by-products. 
The by-products are manure, breeding services, and appreciation in 
value of the breeding herd itself. These by-products may be valued 
and regarded as a deduction, if a net cost of pork is desired. 
Hogs produce large quantities of valuable doctility The conserva- 
tion of this fertility depends upon a system of management involving 
not only the use of rotation pastures for hogs and hogging down 
corn, but the feeding of hogs on these pastures to prevent the drop- 
ping of manure in hog lots where it is often wasted. The value of 
manure has not been deducted in this study because of the twofold 
difficulty of determining the quantity produced and the value. 
With the hog running from the sleeping quarters in the dry lot 
through the permanent pasture to the clover and the cornfield, the 
amount produced was an uncertain quantity. Large quantities 
of this fertility were leached by the rains and of no use in crop pro- 
duction. Manure dropped while hogging down corn or grazing on 
rotation pasture is presumably saved. ce the sleeping quarters 
of many Bee are not in the clover or cornfield, it would be necessary 
to estimate the portion of the manure dropped in the fields. Hog 
manure hauled from the hog houses is asus of poor quality, as it is 
largely dust, and the cleanings from the lot are badly teaches: 
he breeding services of the boar were sold in some cases. In 
such cases the amount is credited and included in the deductions to 
secure the net cost. 
The increase in value or appreciation of a breeding herd may be a 
combination of really greater breeding capacity or value and a favor- 
able market fluctuation. In general, pork producers, with purebred 
hog producers excepted, make little fort to develop and use the full 
picoding capacity of their herds. The usually favorable market for 
packer sows makes two or three litters the average life of a brood 
sow and many are sold after their first litter. Some producers 
rize the increase in market value of young gilts sufficiently that 
ittle effort is made to raise a large litter. The desired pig crop is 
obtained by breeding a large number of gilts and weaning small 
litters instead of a smaller number of gilts and weaning larger litters. 
The average appreciation in value for both the one and two 
litter systems of production was 82 cents per sow in 1921 and $5.34 
in 1922. Based on the quantity of pork produced it equaled 7 cents 
per 100 pounds in 1921 and 46 cents in 1922. This appreciation is 
the difference between the inventory or purchase value at the time 
of breeding for spring litters and their kode or inventory value before 
or at the time of breeding for spring litters the following year. If 
the producer raises his own breeding stock, the increase in value will 
be somewhat greater than the appreciation here indicated, as farm- 
pon gilts were nied in the breeding herd at somewhat above 
utcher prices. If breeding stock is purchased at high values, the 
depreciation to be sustained may exceed the profit on the pigs. 
