1905. 
THE RURAL NEW-YORKER 
885 
EVENTS OF THE WEEK. 
INSURANCE AFFAIRS.—Both John A. McCall, president 
of the New York Life Insurance Company, and George W. 
Perkins, vice-president of that corporation, business partner 
of J. Pierpont Morgan and chairman of the Finance Com¬ 
mittee of the United States Steel Corporation, made such 
astounding confessions in relation to the juggling of the 
funds of the policy holders of the New York Life, falsifying 
of the records and diversion of thousands of dollars for 
political and legislative purposes, before the Armstrong Leg¬ 
islative Investigating Committee Nov. 27, that after the ses¬ 
sion ended the opinion was expressed freely in the Council 
Chamber in City Hall that nothing remained now for them 
to do except to retire from the company. Their recital of 
the discreditable things that had been done by them or with 
their knowledge and approval was strengthened in its sinis¬ 
ter aspect, it was contended, by the admission of Theodore 
M. Banta, cashier for the New York Life, that live or six 
years asp the vaults of the insurance company were entered 
and $700,000 of New York City revenue bonds removed, 
while a check from the Central National Bank was deposit¬ 
ed in the vault in their place. The purpose of this trans¬ 
action, it was brought out, was to enable the Central Na¬ 
tional Bank to escape taxation on $700,000 of its deposits 
by throwing them into the funds of the New York Life, 
which were not taxable, and to take over for a few days the 
$700,000 of city bonds, which were not taxable, whether in 
the vaults of the hank or elsewhere. Mr. Banta testified 
that this transaction was so repugnant to Edmund B. Ran¬ 
dolph. treasurer of the New' York Life, that he manifested 
his disapproval of it and it was not repeated. No record 
of the sale of the $700,000 of the city bonds to the Central 
National Bank or of the receipt of the check of the l>ank for 
that amount was made in the books of the New York Life, 
and if was shown conclusively that the whole transaction 
was a “fake” designed to relieve the bank of its fair share 
of taxation at the expense of the other taxpayers. The 
insurance company was interested largely in the hank. One 
of the astounding revelations made by Mr. McCall was that 
$.‘'.7,500 of New York Life funds which had been appropriat¬ 
ed for the payment of a judgment against the company had 
not been applied to the payment of that judgment, but had 
been turned over in 1000 to Cornelius N. Bliss, treasurer 
of the Republican National Committee, to be used for po¬ 
litical purposes. Afterward those who had charge of the 
payment of the judgment went once more into the treasury 
of New York Life and drew $35,500 more of the policy 
holders' money and liquidated the judgment. It also was 
shown by the testimony of Mr. McCall, who denied that he 
ever had paid any campaign money to Senator I’latt or any 
other person for State, legislative or judicial campaign pur¬ 
poses, that, notwithstanding the hundreds of thousands of 
dollars paid to “Judge” Andrew Hamilton for influencing 
legislation. John A. McCall had gone on a series of Hamil¬ 
ton's notes in the Central National Bank and the New York 
Security and Trust Company, and that afterward the bulk 
of those notes were paid off with the profits of the New York 
Life from the Steel Trust syndicate operation with ,T. P. 
Morgan & Co., the Morgan banking house paying to Ham¬ 
ilton $59,901 by arrangement with Perkins. 
PATENT MEDICINES AS LIQUORS.—Nearly every 
druggist in the United States will be affected by a circular 
issued by the Commissioner of Internal Revenue Nov. 24. 
This circular, which is addressed to Collectors of Internal 
Revenue, is supplementary to the order issued on September 
12 last, when the Commissioner ruled that all dealers sell¬ 
ing patent medicines which contain spirituous liquors as a 
chief ingredient are liable to pay the Federal tax as retail 
liquor dealers. It was also held that the manufacturers 
were liable to the payment of the special Government tax. 
The order of September 12 was to become effective on De- 
eemlKM- 1 of this year, but protests were received from a 
large number of manufacturers and dealers, declaring that 
they had on hand large stocks of the so-called medicines, 
that they acquired them in good faith, and that the imposi¬ 
tion of ‘the Government tax would cause them to suffer 
great loss. Accordingly, Commissioner Yerkes directed Nov. 
24 that the rule be not applied to manufacturers until Jan¬ 
uary 1, 1900. and not to druggists and other dealers until 
April 1, 1906. For several weeks the Internal Revenue 
Bureau has been analyzing many patent medicines believed 
to contain alcohol or spirituous liquor as their chief in¬ 
gredient. 
DAIRY INSTRUCTION IN PENNSYLVANIA. 
The Director of Farmers’ Institutes of Pennsylvania. A. 
L. Martin, planned the organizing of a series of practical 
demonstration schools where talking should go hand in 
hand with actual performance. The first meeting was just 
held at Troy, Pa. There were no fixed places where the 
sessions were held ; some were held in the office or churning 
room of the Troy creamery or in some farmer’s barnyard or 
cow stable, or in the auditorium. The work and handling of 
the school was in the charge of our recently appointed 
Professor of Dairy Husbandry at State College, Pa.. Prof. 
II. E. Van Norman of Purdue University, Ind. The fer¬ 
mentation test was an eye-opener to many who were pres¬ 
ent. l’rof. Van Norman inspected all the milk as it passed 
over the platform of the creamery, and took a number of 
samples, which he immediately set at a temperature con¬ 
ducive to bacterial development; then late in the day every 
member of the class was asked carefully to examine the 
samples. The odor given off by some of the jars spoke 
louder than words, and all the professor said was: “Use 
your eyes and nose.” Only by such a demonstration can 
everybody see, smell and appreciate the nastiness of some 
milk that comes to some creameries. Scoring the butter 
also aroused much interest. The class was first instructed 
in the theory of scoring, and then every member was asked 
to score some samples furnished for the purpose. The 
butter ranged from very noor to fairly good, and in com¬ 
paring and summing up the work of the class the instruc¬ 
tors complimented the dairymen on their good judgment in 
butter quality. The Babcock test was then fully developed 
and explained. Buttermilk was tested and whole milk 
brought by patrons from individual cows, thus fully illus¬ 
trating the value of this little machine to the individual 
farmer. The entire process of butter-making was illustrat¬ 
ed in the concrete, making starters, cream ripening, alkaline 
test, churning, salting, working and packing the butter. 
The entire class then adjourned to a dairy farm where Prof. 
Van Norman had plenty of examples right in the barnyard 
to illustrate his instruction in dairy type. In tlie stable he 
explained how to ventilate and light a cow stable and point¬ 
ed out how not to do it. The class pronounced the meeting 
an unqualified success^_ l. w. l. 
MAPES, THE HEN MAN. 
Cost of a Quart of Milk. 
“FARMING DON'T PAY.”—dlow often do we hear that 
remark from those who look at things through the smoked 
glass of partial or complete failure ! If farmers must give 
vent to such feelings they should be careful about doing it 
in (lie hearing of outside parties. Every such remark tends 
to depress the whole farming industry, thus making things 
worse than before. Every farmer who has a farm for sale 
is injured by such talk. When a horse dealer has a horse 
for sale he does not go about calling attention to the poor 
points of his animal, but just the reverse. Welcome the 
day when farmers will be able truthfully to say that “farm¬ 
ing pays.” This prelude has been suggested by a discussion 
recently had in one of our Subordinate Grange meetings on 
the subject of the production cost of a quart of milk. It 
does not seem to he an easy matter for the average farmer 
to figure out the exact cost of a quart of milk on his par¬ 
ticular farm, or even the average cost for the year. Of 
course there are different ways to go about it. any one of 
which if intelligently followed out should be fairly accurate. 
EXPENSE TO CONSIDER.—On a farm where milk is not 
(he sole product, but other lines are also followed, here are 
the principal items which should enter into the computation : 
First and foremost is the food consumed. This may very 
properly be divided into three items: grain feed, pasturage, 
and hay or other roughage. The first and last are usually 
quite easily determined, and the item of pasturage usually 
has a casli value in most localities quite easily determined. 
Another Ifem is the interest on the value of the cow and of 
the stable. This should not include the value of barn for 
hay storage, etc., as the hay must be stored whether milk 
production is engaged in or not. Another item is the de¬ 
preciation in the value of the cow. A good young cow 
ready to begin operations at the pail has one value, while 
one that is ready to be discarded for purposes of milk pro 
duetion also usually has a value, i'hc difference between 
these two values, as averaged on any particular farm, di¬ 
vided by the average number of years a cow can be milked, 
represents the annual depreciation on the cow. Carting the 
milk to market and carting any purchased grain to the 
farm are also proper charges. If the labor of milking, feed¬ 
ing, and other care of the cows can be accurately estimated 
we have the whole of the items which enter into the pro¬ 
duction cost of milk. On this basis we would have an ac¬ 
count something like this in this locality for the cost of one 
cow’s milk per year: 
2,500 pounds grain feed (n) $22.$27.50 
Five months’ pasturage & $1.50. 7.50 
1 Yi ton hay or equivalent, $12. 18.00 
Interest on value of cow and stable. 4.00 
Depreciation on cow. 3.00 
Carting milk. 7.00 
Carting feed. 1-25 
Labor . 15.00 
Total .$83.25 
From this can properly be deducted the value of the ferti¬ 
lizer produced, and of the calf, which is usually sold as soon 
as the milk is good enough for market. This would bring 
the cost per cow down to about $75. A fair average of milk 
per cow in our best dairies is not far from 7.500 pounds, 
which brings the cost of a quart of milk to a little over two 
cents. Cows that are fed 2,500 pounds of grain feed, and 
fresh in milk during Winter, when prices are highest, should 
produce milk that will sell to the Bordens or other good 
dealers at an average of nearly three cents per quart. This 
would look as though there is something wrong in cases 
where “farming don't pay.” 
HOW ONE MAN FIGURES.—At the Grange meeting above 
referred to one of our members. C. A. Evans, gave actual 
figures from results on his own farm for a series of years, 
where practically nothing but milk is produced for sale. 
11 is method of determining the cost of milk is to charge the 
interest on money invested, taxes, insurance, and repairs to 
buildings, etc., against the milk; also all labor hired, and 
feed purchased. He makes no charge for manual labor per¬ 
formed by himself, but balances that against house rent and 
other privileges secured from the farm, which would cost 
the family cash had he not purchased a farm. These in¬ 
clude a liberal supply of fruits and vegetables, poultry, milk, 
eggs, etc. He raises his own wheat, and butchers at least 
one beef every year for home use. A horse and buggy for 
frequent uses of pleasure are other items which he very 
properly places in this category. His dairy of grade Iloi- 
steius is kept up entirely by raising a few heifers each 
year, so that no charge for depreciation on cows can he 
made, but a cow is frequently sold for beef. There is not 
a hoof on the farm but what has been raised on there. 
Figuring on this basis he finds the actual cost of a quart of 
milk on his farm in the year 1902 was .0148 per quart 
in 1903 .0156, while in 1904 it was but .0132. He usually 
milks about 20 cows, counting all heifers as cows as soon 
as they begin milking. The yearly product is between 7.000 
and 8,000 pounds per cow. In the year 1904 the average 
was 7,795 pounds per cow. These favorable figures from 
one of our most practical and intelligent farmers created a 
lively interest in the subject. Inquiry brought out the fact 
that in the season of 1904 when the cost was lowest, a crop 
of 1,000 bushels of corn (ears) had been produced and fed 
on the farm. Mr. Evans believes that on many farms grain, 
particularly corn, can be produced at a good profit. 
This is an old dairy section, and but very little plowing 
is done. Mr. Evans raised a good crop of corn again this 
year, built a silo, and is now feeding silage for the first 
time. Borden's people will not buy his silage-fed milk, but 
he had no trouble in getting another good market. As¬ 
suming that the privileges from the farm which he offsets 
against labor performed by himself are fair, we could pick no 
flaw in his figures except that he had not charged for board 
of his hired man. No other member of his family except 
himself performed any work in connection with the farm 
except to board the hired man. This would increase the 
cost of a quart of milk on his farm a little, but a hand¬ 
some margin of profit is still left. Could a railroad, a steel 
manufactory, or an oil refinery be run at such a margin of 
profit, their shares would be in great demand. Inquiry 
brought out the fact that Mr. Evans feeds his cows in full 
milk about 16 pounds of grain feed a day in Winter, and 
four pounds a day when at pasture in Summer. Even the 
dry cows and young stock get some grain every day except 
when on full pasture. The son. who has been acting in the 
capacity of hired man for several years, and drawing a 
hired man's pay at $15 per month, has just started for a 
four-years' course at Oberlin College. Who shall say that 
“farming don’t pay?”_ o. w. mapes. 
BUSINESS BITS . 
Those interested in the lighting problem should send for 
information regarding Tirrill’s Gas Machine. We under¬ 
stand this is a small machine intended to make city gas 
for country houses, stores, etc. The manufacturers, Tir- 
rl 11 Gas Machine Co., 75 Fulton street. New York will be 
glad to send catalogue to anyone interested. 
We can think of nothing that would prove more conveni¬ 
ent. in the home than the medicine case offered on another 
page. Where there are children in the home it would also 
prove a safeguard against accident. The price is within 
the reach of all and the advertiser, the Brockway-Smith 
Cor., 22 Washington street, Boston. Mass, guarantee “money 
back" if not exactly as represented. 
A Hand hay press is of course, too slow for large hay 
growers, hut there are no doubt many farmers who have 
only small quantities to market and will welcome informa¬ 
tion regarding hand presses. Hobson & Co, 12 State street. 
New York, make a line of these hand presses in 12 sizes, so 
no doubt the larger sizes are capable of baling a good 
amount of hay in a single day. Full information and prices 
for the asking. 
Some of the very farmers and dairymen who would laugh 
at an Indian mill are skimming their milk—and losing half 
their cream—just as the Indians did. Modern methods of 
skimming are as far ahead of the old method as modern 
mills are ahead of Indian grinding stones. The up-to-date 
skimming machine is the Sharpies Tubular cream separator. 
It often doubles your dairy profits—skims the milk as soon 
as drawn from the cow—leaves fresh warm skim-milk for 
young stock—requires that only the cream be put away. 
In use from Maine to California—and far ahead of pans or 
cans. Ask the Sharpies Separator Co. for their plainly 
written, fully illustrated catalogue No. Y. 153. Address them 
at West Chester, Pa., Chicago, Ill., or Toronto Can. They 
have large offices at each place. 
Dietz Lanterns 
Do you need a lantern? Don’t make 
a mistake. Just a little study is worth 
while before you go to buy. The 
Clear White Light of the 
DIETZ 
catches everybody. Its flame is strong 
and steady. There are other qualities 
everybody likes in a Dietz Cold Blast 
lantern. It is safe and convenient, 
burns long, is easily filled, is cleanly. 
Whether new or old, it never leaks, 
smokes, soots or smells. Ask your dealer 
for a Dietz Cold Blast. If he can’t sup¬ 
ply you, write to us. Write anyhow 
for catalogue, free to all. 
R. E. DIETZ COMPANY, 
62 Laight St. NEW YORK CITY. 
Established 181.0, 
How to Get 5% 
VOU probably have often desired better return on 
1 your savings than 3# or 44. But you wanted to 
be sure. Let us show you how, for over 12 
Assets 
$1,750,000 
Surplus and Profits 
JS150.000 
counts of patrons in all parts 
of the country, we have never 
paid less than 54. 
Your money will he in care¬ 
ful hands, free from specula¬ 
tion, earning 54 Per Year, 
reckoned for every day, no 
matter when received or when 
withdrawn. 
A strong, progressive insti¬ 
tution, ably managed, unde*- 
supervision of New York 
Banking Department. 
Write for particulars. 
Industrial Savings and 
Loan Co., 
0 TIMES Bl.DO. . BROADWAY, NEW YORK, 
((#» fl ‘ j er flfciSij 
HUBBARD’S WINDOW SASH LOCK 
BEST ON EARTH. Not merely 
acateh, buta LOCK. Stops Burglars, 
Rattling Sash. Stops wind and Rain; 
out of sight. Safe for ventilation. 
$3.00 dozen: 25 cents each. 
Canvassers wanted. Libera! offer, 
For terms, circulars, etc., apply to 
D. S. HUBBARD SON & CO., 
259 Third Ave., Bay Shore, N. Y. 
DeLOACH PATENT 
Avoid imitators and infringers and buy the Genuine. Saw 
Mills. 4 H. P. and up. Shingle, Planing. Lath and Oora 
i Mills; four Stroke Hay Presses. Water Wheels. I 
a Catalog free. We pay the freight. I 
* DeLOACH MILL M’F’G. CO., Box 302* Atlanta. 6a. l 
Own a TIRRILL GAS MACHINE 
for Lighting, Cooking, Power, 
and In fact EVERY purpose for 
which gas can be used. Satisfac¬ 
tion guaranteed before you pay for 
it. Practical and safe Operated 
by anyone. Agents wanted. 
Tlrrill Gas Machine Lighting Co., 
75 Fulton Street, New York. Founded 1864. 
MAPLE SUGAR MAKERS! 
The Grimm Sap Spout will produce one-fourth more 
sap; the Grimm Cover protects it. They more than pay 
their cost in one season. This is Guaranteed or no 
sale. Order now from dealers or direct. Sample 
spout and print “C” free. Terms, May 1, 1906. 
G. H. GRIMM, Rutland, Vt., and Montreal, P. Q. 
FARM MACHINE CO.„ 
TH E IM PROV E D 
X 
CREAM SEPARATOR 
WINS 
GOLD MEDAL 
The Highest Award 
at the Lewis and Clark Exposition at Portland, Oregon. At the 
Pan-American Exposition in 1901, The U. S. Separator established and 
continues to hold the 
WORLD’S RECORD 
For Clean Skimming 
As there was no skimming contest at the St. Louis Exposition last 
year, the U. S. Separator continues to maintain undisputed right to 
the title of the best machine of its kind. 
These facts concern every cow owner who is in the market for a , 
cream separator. To all such our free catalogue telling all about the/ 
U. S. Separator should be equally interesting. A copy is free for thej 
asking. Address 
VERMONT FARM MACHINE CO., Bellows Falls, Vt. 
18 centrally located distributing warehouses throughout the United States and Canada ^ 
