ILLINOIS STATE DAIRYMEN’S ASSOCIATION. 
36 
Buell: They are studded with 2x4^, boarded on 
sides and filled with tan-bark. Straw roof filled in 
overhead with straw. This will make as comfortable a 
stable for cows as though it cost $3,000—it is the true plan. 
McLean: Was glad to learn how Buell made his 
sheds, and that some one as well as himself did not run to. 
big barns. To arrive at an exact figure of depreciation one 
must inventory each year. 
Judge Wilcox : Was aware that farmers were not in 
the habit of keeping close accounts. Had given it much 
thought, and had commenced a system which he believed 
would give a correct result as to the actual depreciation of 
the dairy. Would like to hear from the dairymen who had 
kept such an account. Must take a correct inventory to 
ascertain how one stands. Wear and tear of tools and ma- 1 
chinery must all be included. The farm should have the 
proper charge for all taken from or put upon it. One large 
item of expense was generally overlooked ; it was by con¬ 
tracting to deliver to a factory a specified amount each 
month. This often necessitated buying cows at large fig¬ 
ures. Hoped to be able next year to give exact figures. 
After some further discussion it was voted to appoint 
a committee of three to carefully investigate and report, at 
the next annual meeting, what, in their opinion, was the true 
answer to this question. 
The Chair appointed Judge Wilcox, C. C. Buell 
and W. Wing as such committee. 
S. N. Wright wanted to know the value of heifers 
with calves by their sides, as compared with old cows. 
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