COSTS AXD FARM PRACTICES IX PRODUCING POTATOES. 
35 
number of sprayings varying from four and one-half times in the Maine 
area to less than two times in the Clay County, Minn., area. The 
quantity of posion spray material used per acre varied considerably, 
ranging from 1 to 3 pounds per acre per spraying. About 2 per cent 
of the total cost of production w^as for spray material. 
As a very small proportion of the growers visited treated the seed 
for scab or other skin diseases, this represents a negligible item of 
cost. 
USE OF LAND. 
The charge for use of land was determined by obtaining the sale 
value of the potato land and multiplying it by the prevailing rate of 
interest on farm mortgages. The charge was determined in this 
manner, whether the potato land was operated by the owner or rented 
on the cash or share crop basis, to put the individual farms on the 
same basis. This item does not include taxes, overhead expenses, and 
the consumption of fertility. It is the interest charge on land value 
and thus does not fully represent what might be termed the cash-rent 
charge. If one prefers not to include the use of land as a cost the 
charge may be readily eliminated. 
The value of the potato land varied considerably on different farms 
due to location of farm, quality of land, and general improvement 
on the farm. The average acre-value of the potato land is given in 
Table 39 with the average for the highest five and the lowest five. In 
all areas the yields were higher on the higher priced land. 
Table "39. — Value per acre of potato land (461 farms), 1919. 
Minnesota. 
Wisconsin. 
Michigan. 
New York. 
Maine. 
Clay i Anoka 
County. County. 
Barron 
County. 
Wau- 
paca 
County. 
Mont- 
calm 
County. 
Grand 
Trav- 
erse 
County. 
Steu- 
ben 
County. 
Monroe 
County. 
Aroos- 
took. 
County. 
All farms 
SI 40 $199 
$179 
249 
115 
$161 
216 
95 
$124 
184 
76 
$117 
176 
67 
$80 
114 
48 
$192 
230 
147 
$182 
Highest five 
200 
82 
335 
96 
266 
Lowest five 
100 
MACHINERY. 
The use of farm machinery on the potato crop was charged at 8 
cents per horse hour. This rate was based on the results obtained 
on detailed cost accounting records on potato farms in different 
sections of the country and probably represents a fair charge for this 
item. It includes repairs, depreciation, and interest on the inventory 
value of the machinery chargeable to the potato crop. It includes 
all machinery used on the crop. The most common special potato 
machinery consisted of a one-row two-horse planter, a potato sprayer 
or duster, and one elevator digger. Where soil and topographic 
conditions permit, the modern commercial potato grower has these 
special implements. Ten acres or more of potatoes undoubtedly 
justify the investment in these implements. Occasionally two or 
more small growers own a planter or sprayer in partnership. 
