3-T4 
THE RURAL NEW-YORKER 
March 7, 
A “CLINCHER” FOR 
E. Frank Coe Fertilizers 
1857 
THE BUSINESS FARMERS’ STANDARD 
FOR OVER FIFTY-FIVE YEARS 
1914 
On the opposite page is shown a remarkable collection of trophies 
won by users of our fertilizers. 
Double emphasis attaches to the fruit trophies because with these 
history has already repeated itself. 
At the Great New England Fruit Show, held in Boston, Novem¬ 
ber 12-16, 1913, Apples raised with our fertilizers won 
51 FIRST PRIZES and 25 SECOND PRIZES 
INCLUDING THREE GOVERNORS > TROPHIES 
First Prize, §150.00 in cash for Best Fifty Boxes over entire show ; The 
International Cup for Best Five Barrels; First Prize for Best Ten Boxes; 
First Prize for Best Five Boxes; Sweepstakes for Best Single Box; etc. 
Yes! Quality in Fertilizers DOES Count! 
Are you interested in Fertilizers and Crops of * ‘Quality ”? If so, write us. 
The Coe-Mortimer Company 
51 CHAMBERS STREET, NEW YORK CITY 
)fcBA H] 
B on FT 
asE# 
ANEC t ' 
Now Is the Time to Increase 
This Year’s Crops 
Ten pounds of good fertilizer now are worth a ton 
of regrets in August. Now is the time to dress your 
land with 
^UTIUZE^ Hubbard’s J^AS E F er tdizers 
? c j ual J ? e *d tests show them to contain the maximum amount of plant 
i r er dollar invested. 1 ractical farmers are finding many useful suggestions in our 1914 
ffirs.1“ " ■ ,fc <•'**- «• - n ‘ 
ThE ROGERS & HUBBARD CO., Address Dept. A, Middletown, Conn. 
Office and Works, PORTLAND, CONN. 
Attractive Offer in Nursery Stock 
For Spring | lantlnc wo have as flno n lino of stock as ran 
t># fount! m the Country. We are nuul.v t.i make apodal |n- 
(lucenionts on a variety list of Iruil antt ornamentals. All 
Block fivalily tluu ami li.u held in Cold Storage. Special prices 
on large quantities. \\ tile for catalog t»r your apeeial list of 
wants Write anyway. Oct special Inducements ami buy your 
trees of a reliable concern, thus aarhiK the middleman‘a com¬ 
mission. Wa stand back of all our stock, therefore you lose 
Stephen Hoyt’s Sons Co., New Canaan. Conn. 
nothin*;. 
-STRAWBERRIES, ALWAYS RELIABLE- 
32 years experience, best plants at reasonable prices. 
Catalog free. SLAY MAKER & SON, Wyoming, Delaware 
McDonald Blackberry 
Earliest and most productive berry in the South. 
Has paid at the rate of $1,000 per acre. Seems 
to be proving hardy in the North. Six McDonald 
and six Dallas plants sent prepaid for $1.00. 
Eureka persimmon trees $1.00 each. 
J. E. FITZGERALD, Stephenville, Tex. 
Hardy English Walnuts 
Beilmath Farms’ Seed Potatoes 
Let Us Have Your Order at Once 
Pare st"ck of tl>« SIR WALTER RALEIGH variety, grown 
from hiil-'olectod sued, and true from scab or any 
other di-eaxe. This is finest quality stock, round 
and .smooth, size uniform—about 3 and ‘-a tub-rs to 
the pound. The Sir \V.-titer Raleigh is a heavy 
yielder and an oxen! tent table variety. It has more 
good qualities than any other variety wo have found. 
Price. $1.23 bushel. H. C. CROCKER & SON, Sennet!, N. Y. 
TRA WBERRY PLANTS 
Millions of them; the kinds that put dollars 
in your pocket. No. 1 .stock seed corn, ?I4 bushels per 
acre; Asparagus Roots. Second crop seed Potatoes, 
etc. My 31 Mi Annual Catalog.worth dollars, sent froo. 
JOHN \V. 11A1.1.. - Marlon Station, Maryland 
My hr 
GROWN TREKS grafted 
hardy PKNNSY1 
ffri 
;ks 
-VANIA 
J __ on 
Black Walnut Stocks are per¬ 
fectly hardy and bear very 
.' oung. AlsoHanlyPecanTroes. 
Write for Catalogue. 
J. F. JONES 
The Nut Tree Specialist 
LANCASTER, PA. 
Our Spring Garden 
|) aa L contains in 120 pa^ea, 
profusely illuatratr<!,& 
| coinpteto list of nil that is liemru- 
I able in Flower and Vegetal le 
I iseeds, BnlLa,Vino*.iris.Pw»ui.u*, 
r Hare Kbruba. AIko the frHv.n n 
Teatod .Novel l lev. A poetcftrd will 
bring it. Scud fur it Fur leu 
cents we will mail you our 
Garden Book anti 5 CHOICEST 
TESTED MJYKLTIES. 
SeiilzantbnN—Butterfly flower, dazzling new colors. 
POPPY I! ANSA —White ami crimson fringed petals. 
Munto r piece —The Finkbt Bean known. 
Celery Cabbage—A revelation of snoculcncy. 
Ncriran—New delicious Japan liu'IUli. 
Try them. RESULTS irill please . 
Address If. H. B Fit OF K A CO., 70 Warren Ht., New York 
Hardwood Ashes 
Host Fertilizer in Use. 
GEORGE STEVENS. Peterborough. 0n(. 
Red 
Planted by those who appreciate quality and very moderate prices 
O x ION SEF.D. Yellow Danvers, Large 
Wethersfield, $1.10; Yellow Globe 
Danvers, $1.25 per pound 
postpaid. 
ONION SETS. Choice 
99 Yellow. $2.50 ; Selected Yellow ; Choice 
White, $2.75 per bushel (32 lbs.) _ 
J. AUG. DRAKE, Seedsman, 100 Main Street, Chester, New Jersey 
Drake’s 
“Satisfactory 
Seeds 
Write 
for Seed Catalog niul 
Free Trial I'klH. 
of New Eukhuizuu 
Glory Cabbage and 
New Triumph Radish 
HARRIS’ BIG SEED CATALOG 
Sent Free. Write to day for your copy 
Farm Seeds Vegetable Seeds Flower Seeds 
Every kind of seed yon want all described In 
Harris’ big illustrated catalog. We grow these 
choice seeds on onr farm and sell direct to the 
planter at 
WHOLESALE PRICES 
Our seeds are nil tested and the results marked 
on the label so you know just how many will 
grow. Harris’ Seeds have been the standard of 
quality for years. If you want the best results 
get our catalog That’s the first step towards a 
good garden. No charge for it. 
JOSEPH HARRIS CO. 
Box 93 Coldwater, N. Y. 
COST OF AN APPLE ORCHARD TO 
BEARING AGE. 
Part I. 
There are two principal factors which 
enter into all costs of production, namely, 
labor costs and capital or cash costs. 
Labor costs are principally two, man and 
horse. The costs of man labor are made 
up of cash wages, board, lodging and 
privileges. The costs of horse labor in¬ 
clude feed, care, shoeing, stabling, inter¬ 
est and depreciation. Man labor costs 
us on an average, including board, etc., 
20 cents an hour or $2 a day. Ilorse 
labor costs 15 cents an hour or $3 a day 
for a team not including driver. Cash 
costs are made up of seed (or in the 
ease of orchard trees) fertilizers, includ¬ 
ing manure, equipment charges, over¬ 
head charges, such as taxes, insurance 
and interest and miscellaneous costs such 
as packages, spraying materials and the 
like. 
Essentials in Record Keeping.— 
There are two absolutely essential things 
to do in securing an accurate cost of 
production, and only two. The first is 
to make a complete record of all cash 
expenditures. The second is to make 
a complete record of man and horse labor. 
These records must, of course, be so kept 
that the various costs can be separated 
and charged to the particular enterprise, 
area, or crop to which they belong. At 
Beechwood Farm the cash accounts have 
been kept in a cash book which differs 
not at all from the ordinary cash book 
except that it has a column in which to 
designate by letter or number, the field 
or crop to which the item entered is 
chargeable or to be credited. The labor 
records are made by the tenant. They 
are kept in the form of a diary, not un¬ 
like the ordinary diary except that it has 
in three right-hand columns places in 
which to record in a definite and easily 
readable form, the field on which the 
labor was done, and the number of man 
and horse hours expended. If desired 
the hours of the day may be written at 
the left of the page and a line drawn 
across the page to separate the different 
it-ms. In other words it is an organized 
diary—one in which facts can easily be 
found. The original records are brought 
together and tabulated once a month so 
that they can be charged against the crop 
to which they belong. 
With this brief outline of our method 
of collecting costs in mind, let us ex¬ 
amine the costs of growing to lx-aring 
age two particular apple orchards, one 
11 years old, filled one way with plums 
and the other six years old filled both 
ways with peaches. Orchard A was set 
in the Spring of 1903, .‘>6 feet apart each 
way. In the F..11 of the same year it 
was filled in the long way of the rows 
with plums. These plums have never 
paid as well as they should, and I should 
not use them again, although they have 
cost very little. The orchard is about 
7Vi acres in extent and contains 475 
trees. The varieties of apples are 
Duchess of Oldenburg and Twenty 
Ounce, and Tompkins County King 
worked on Ben Davis stock iu the 
seventh and eighth years. This of course, 
has delayed bearing. The plum varieties 
are Burbank, Abundance, Bradshaw and 
Iteine Claude. 
Cost of apple orchard filled one way 
with plums, to ten years: 
items. 
HARRIS 
SEEDS 
Labor costs (man hr. 20c) 
(horse hr. 15c), set- 
Total for the 10 Yr»* 
ting trees (inc. stak- 
Coat an 
Coat a 
ing out, hauling and 
Acre 
M0 Trees 
replacing) . 
$5.38 
$8.54 
Grafting . 
*.54 
*1.36 
Spraying (once) . 
1.55 
2.46 
Pruning and hauling 
brush . 
5.09 
9.03 
Fertilizing and manur¬ 
ing’ . 
14.50 
Hoeing . 
4.03 
6.-10 
Plowing . 
0.13 
14.50 
Cultivating . 
11.13 
17.66 
Picking (last four years 
only ) . 
2.93 
4.65 
Marketing . 
1.09 
1.73 
Miscellaneous . 
1.26 
2.00 
Total Labor .$51.05 
$82.46 
Cash Costs— 
Apple Trees inc. re¬ 
placing 33 at lGe.. $5.28 
$16.00 
Plum Trees inc. re¬ 
placing 30 at lGe.. 
G.46 
21.53 
Crafts . 
3.10 
12.40 
Fertilizer and Manure 
9.42 
15.00 
Cover Crop (1) . 
1.19 
1.88 
Spray Material . 
1.19 
1.88 
Packages . 
2.19 
3.95 
Equipment . 
G.42 
10.19 
Taxes . 
11.05 
17.51 
Interest 5% . 
89.50 
142.(Hi 
Buildings . 
7.50 
11.90 
Overhead (9% other 
cash costs) . 
16.60 
26.35 
Management . 
50.00 
79.36 
Total Cash . 
$210.18 
$333.62 
Grand Total Cost. 
$262.13 
$416.08 
Grand total per tree... 
$4.16 
* a bo ut 5 A 175 trees. 
Summary statement 
of the 
costs of 
growing an apple orchard filled 
one way 
with plums to ten years 
of age: 
33 Apple Bill] SO Plum Tree* bii A-to Set 1903 , 18 * 36 li-»t 
Total Cost of Orchard 
Aero 
100 Tree* 
at 10 Yrs.; 
$262.13 
$416.08 
Net Income of 10 Crops 
between tree rows.... 
42.20 
67.00 
Income from Filler . 
16.87 
26.77 
Income from Apples.... 
2.82 
4.47 
Total Income from Land $61.89 
$98.24 
Actual Net Cost of Or- 
chard . i 
J5200.24 
$317.84 
Net Income from Apples 
lltli Yr. 
$20.24 
Net Income from Filler 
11th Yr . 
18.25 
28.97 
Total Income from Or- 
chard 11th Yr . 
31.00 
49.21 
Total Cost of the Or- 
chard 11th Yr. 
14.27 
22.65 
Net Income of Orchard 
11th Yr . 
$16.73 
$26.56 
Net Income from Crop 
11th Yr . 
25.78 
40.92 
Total Net Income from 
Field 11th Yr. 
42.51 
67.48 
Net cost of Orchard at 
11th Yr. 
157.73 
250.36 
Net Cost of Orchard 
per Year . 
14.34 
22.76 
M. C. BUKKITT. 
Taxation of Apple Orchards. 
Will you give me a little information 
relative to the taxation of apple or¬ 
chards? 1. Are the trees taxable or only 
the land they grow upon? 2. If taxable, 
how much per tree for trees in a thrifty 
10-year-old orchard? About 15 years 
ago we purchased a badly rundown 
stony piece of land for about $25 per 
acre. This we set out to peach trees, 
and secured three good crops, when the 
orchard had to be cut down owing to 
yellows. In 11)04 we set out an apple 
orchard, and 1013 was the first year we 
have had a paying crop. All this time 
we have been to great expense clearing 
off stone, making fences, etc. This past 
year all property in the town has been 
re-assessed. This orchard has been as¬ 
sessed for $125 per acre, while just over 
the fence one of our neighbors pays taxes 
on the same kind of land, although not 
improved as much, at a valuation of $30 
to $55 per acre. All new manufacturing 
concerns coming into town have all taxes 
abated for three years, to encourage 
them, while we are spending all these 
■ years improving our land and still pay¬ 
ing taxes. 
We have been forced to pay for all 
city improvements such as water, lights, 
sidewalks, etc., while in other towns 
similarly situated they have fire lines or 
borough systems. We have tried to have 
this matter adjusted, but the village in¬ 
habitants have outvoted us. We are 
facing a situation of paying taxes on 
about $15,000 while the average village 
dweller pays taxes on about $2,500 or 
$3,000 on a tax rate of 13 mills for his 
home and gets all the benefits referred 
to. Our taxes this past year have been 
forced up about $7,000. I should like 
opinions as to the merits of this case. 
New Haven County, Conn. f. y. y. 
It. N.-Y.—This seems to be a local 
matter without any uniform system of 
assessing property. In our own locality 
in New Jersey our farm, including or¬ 
chard and wood land, is assessed at $01 
per acre. The farms on either side with¬ 
out much fruit carry an assessment of 
$60. On the same ridge and within half 
a mile values are $50. The best orchard 
in town—far back from the railroad—is 
assessed at $10 or less. Most of this 
land is held for sale at $250 to $300 per 
acre. There seems to be no uniformity 
in taxing improvements in trees or lawns. 
Nothing except comparative figures can 
give any data for answering the ques¬ 
tion. We would like to have statements 
showing what increase iu valuation has 
been made to real estate as the result of 
tree planting. 
“I have eggs cheap cts 50 cents, ma'am, 
but I wouldn’t guarantee ’em.” “Well, 
send me a dozen, please. They’ll do to 
lend the neighbors.”—Life. 
