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AGRICULTURAL COSTINGS COMMITTEE. 
 
 INTERIM REPORT 
 
 ON AN 
 
 INVESTIGATION OTO THE COST 
 OF MILK PRODUCTION. 
 
 From 1st OCTOBER, 1919, to 30th APRIL, 1920. 
 
 Presented to Parliament by Command of His Majesty. 
 
 LONDON: 
 
 FEINTED AND PUBLISHED BY 
 
 HIS MAJESTY'S STATIONERY OFFICE. 
 
 To be purchased through any Bookseller or directly from 
 H.M. STATIONERY OFFICE at the following addresses : 
 
 IMPERIAL HOUSE, KINUSWAY, LONDON, W.C.2, and 28, ABINGDON STREET, LONDON, S.W.I 
 37, PETKR STREET, MANCHESTER; 1, ST. ANDREW'S CRESCENT, CARDIFF; 
 
 23, FORTH STREET, EDINBURGH; 
 or from E. PONSONBY, LTD., 116, GRAFTON STREET, DUBLIN. 
 
 1920. 
 
 [Cmd. 1028.] Price 2d. AW. 
 
V 
 
 2 
 
 The Members of the .Agricultural Costings Committee are as follows : 
 
 Sir HARRY PEAT, K.B.E. (Chairman). 
 
 LORD BLEDISLOE, K.B.E. 
 
 Sir W. ANKER SIMMONS, K.B.K 
 
 E. F. WISE, Esq., C.B. 
 
 C. B. FISHER, Esq., C.B.E. 
 
 A. P. McDouoALL, Esq., C.B.E. 
 
 Sir HENRY REW, K.C.B. 
 Hon. E. G. STRDTT, C.H. 
 
 Sir ROBERT GREIG, LL.D. 
 J. RAMSAY, Esq. 
 
 Professor J. R. CAMPBELL. 
 Dr. HINCHCLIFF. 
 
 C. S. ORWIN, Esq. 
 
 Mrs. REEVES. 
 
 R. B. WALKER, Esq. 
 
 E. W. LANGFORD, Esq. 
 A. BATCHELOR, Esq. 
 
 Col. Sir NUGENT EVERARD, Bart., 
 
 Representing : 
 Ministry of Food. 
 
 Ministry of Agriculture. 
 
 Board of Agriculture for 
 Scotland. 
 
 Department of Agriculture 
 and Technical Instruc- 
 tion for Ireland. 
 
 Oxford Institute for Re- 
 search in Agricultural 
 Economics. 
 
 Consumers' Council. 
 
 Agricultural Council. 
 Irish Agriculturists. 
 
 CONTENTS OF REPORT. 
 
 PAGE 
 
 I. Origin and Organisation of the Investigation 3 
 
 II. Particulars of the Farms on which the Investigation was made 4 
 
 III. Particulars of the Herds 5 
 
 IV. Costing Methods 5 
 
 V. Results of the Investigation 6 
 
 VI. Yield of Milk 7 
 
 VII. Gross and Net Cost of Foods g 
 
 Till. Comparison of Rations g 
 
 IX. Homegrown Foods and Cost of Production of Milk 9 
 
 X. Maintenance of Herds ID 
 
 XI. Comparison of Costs per Gallon and Yield of Milk U 
 
 XII. Influence of Winter Calving on Cost per Gallon j<j 
 
 XIII. Application of Results 13 
 
 XIV. Appendix J3 
 
AGRICULTURAL 'COSTINGS COMMITTEE. 
 
 INTERIM REPORT 
 
 ON AN 
 
 INVESTIGATION INTO THE COST OF MILK PRODUCTION, 
 
 I .ORIGIN AND ORGANISATION OF THE INVESTIGATION. 
 
 The Food Controller in September, 1919, requested the Agricultural Costings Committee 
 to undertake an investigation into the cost of producing milk in G reat Britain for a period of 
 seven months from 1st October, 1919. (.This period was subsequently extended to twelve 
 months) . The object of the investigation was to obtain information from detailed cost records 
 kept on the necessary number of farms during this period. 
 
 The necessity for the investigation arose out of the importance and urgency of the ques-, 
 tion of milk prices, and the lack of reliable data as to the cost of production. 
 
 This Report covers the first period of the investigation (from 1st October, 1919", to 30th 
 April, 19-20, for England and Wales, and 1st November, 1919, to 30th April, 19'20, for Scot- 
 -and) , and summarises the information obtained on some important items. 
 
 The time available for the preliminary arrangements of the Scheme, engaging a temporary 
 staff, aod organising the co-operation of the necessary number of. farmers throughout the 
 country, was very limited. A conference was immediately convened by the Costings Com- 
 mittee with representatives of the National Farmers' Union, British Dairy Farmers' 
 Association, Consumers' Council, the Ministry of Food, and other organisations interested, to 
 determine the best methods of undertaking the investigation, and to obtain their co-operation in 
 carrying out the Scheme. 
 
 It was necessary to approach a large number of farmers throughout the country to obtain 
 their co-operation in keeping the necessary detailed Cost Records, and in doing this considerable 
 assistance was received from the above organisations and other sources. From the names of 
 farmers so ascertained, a selection was made of those considered to be the most typical pro- 
 ducers in the various districts. 
 
 England and Wales was divided into twelve local districts and Scotland into six districts. 
 Each district comprised one or more counties, which were grouped so far as possible in accord- 
 ance with similarity of local conditions. Table " E " in the Appendix shows the areas covered 
 by these various districts, and the distribution of the farms. 
 
 A temporary staff of 14 Milk Costing Officers for England and Wales, and 7 Officers for 
 Scotland, was engaged. The officers were selected primarily for their agricultural experience, 
 and also their knowledge of accounts and costing methods. The Chief Costings Officers of 
 the Agricultural Costings Committee were responsible for the supervision of the local record- 
 ing work done by the Milk Costings Officers. 
 
 In each local district a Group of Farms was formed which was placed in the charge of 
 one of the Costings Officers. These officers visited the farms under their supervision as 
 frequently as possible, supervised the detailed records, assisted in their compilation 
 where necessary, and verified the Milk Yields and the Rations fed. The detailed records 
 kept on each farm were completed by the Costings Officer each month, and transmitted to 
 the Head Office of the Costings Committee for tabulation. 
 
 The Costings Records were kept in considerable detail on the farms for each week of the 
 Costing Period. Account was kept of the time spent by the dairy workers on Milk Produc- 
 tion, and in the cae of part-time workers the necessary apportionment of hours was made. 
 Records were kept of the quantities and value of the various Purchased and Homegrown 
 foods fed to Cows in Milk, Dry Cows, and Other Dairy Stock respectively. The 
 total yield of milk was recorded each week, together with the manner of its disposal. A 
 Herd Register was also kept which contained the detailed Inventory and Valuation of the 
 Herds at the beginning and end of the period, and also a record of all sales, purchases, trans- 
 fers, births a-nd deaths, of the stock. An account was kept of the Cash Receipts and Pay- 
 ments in respect of the Dairy or of the Farm as a whole, but in a number of cases difficulty 
 was experienced in keeping these cash records satisfactorily. 
 
 These records were kept on a uniform system on all the farms so that the final cost re- 
 sults could be presented on a comparative basis. 
 
 An Inventory and Valuation of the Dairy Stock and Foodstuffs was taken on eacE farm 
 at the commencement and close of the Costing Period. The Dairy Equipment was inven- 
 toried and valued at the commencement, and the value at the close obtained by taking ac- 
 count of purchases and sales in the meantime. The basis of Valuation of the Equipment 
 was either cost, less depreciation, or, where this information was not available, -at rates some- 
 what under the present market value. 
 
 (307031 Wt.23(i09 3605 2000 11/20 H. St.- a. 2. A 2 
 
 462988 
 
II. PARTICULARS OF THE FARMS ON WHICH THE INVESTIGATION 
 
 WAS MADE. 
 
 The number of farms and town dairies on which the costs were recorded is as follows : 
 
 Town Dairies. Suburban Farms. Country Farms 
 
 England and Wales (Northern Division) ... 
 (Southern ) ... 
 Scotland 
 
 Totals 
 
 44 
 65 
 42 
 
 151 
 
 The milk was produced on commercial lines and tJae farms may be regarded as fairly 
 representative of the various districts. It has not been practicable to report separately on the 
 costs of Town Dairies at this stage, but it is hoped to do so in a further Report. 
 
 More than half of the farms may be described as " Dairy Farms," dairying being the 
 sole or chief department. The following summary shows the general classification : 
 
 
 
 
 Town Dairies. 
 
 Dairy or Mainly 
 Dairy Farms. 
 
 Mixed Farms. 
 
 h 
 
 England and Wales (Northein 
 ., .. (Southern 
 Scotland 
 
 Division) ... 
 ) 
 
 2 
 
 1 
 5 
 
 27 
 30 
 33 
 
 17 
 35 
 15 
 
 
 
 
 
 
 Totals 
 
 
 8 
 
 90 
 
 67 
 
 
 
 
 
 
 In England and Wales (Northern Division) there were 23 tenant farmers and 23 owner- 
 occupiers ; in England and Wales (Southern Division) 47 tenant farmers and 19 owner- 
 occupiers (including 4 Home-farms) ; in Scotland 52 tenant farmers and 1 owner-occupier ; 
 Uie totals for Great Britain being 122 tenant farmers and 43 owner-occupiers. 
 
 The average acreage of the farms (excluding Town Dairies) is as follows : 
 
 
 
 England and 
 Wales (Northern 
 Division). 
 
 England and 
 Wales (Southern 
 Division). 
 
 Scotland. 
 
 Arable 
 
 79 
 
 Ill) 
 
 167 
 
 
 139 
 
 157 
 
 21 
 
 Hill and rough pasture 
 
 13 
 
 5 
 
 48 
 
 
 
 
 
 Total acreage ... 
 
 231 
 
 272 
 
 230 
 
 
 
 
 
 It will be noted that in Scotland the acreage of pasture as compared with England and 
 Wales is very much smaller, while the proportion of arable land is much greater, but to avoid 
 misunderstanding it should be borne in mind that a considerable proportion of the land 
 classed as arable would in the ordinary course of rotation be under temporary grass. In 
 Scotland the number of cows kept per farm was 37'8 as against 33'3 in the Northern district 
 of England and Wales and 35'68 in the Southern district of England and Wales, whilst 
 cheaper milk was produced. 
 
 Six of the farms in England and Wales produced Grade " A " milk. 
 
 Milk records are kept on 18 of the farms in England and Wales (Northern Division) : on 
 34 farms in England and Wales (Southern Division) ; and on 20 of the Scottish farms. 
 
 On a large majority of the farms in England and Wales male hired labour was mainly 
 employed, with a comparatively small amount of female and household labour. 
 
 In two of the Scottish districts female labour was largely used and much work was done 
 also by household labour. In three other districts similar conditions prevailed but with less 
 female and household labour, and in the remaining Scottish districts the work was mostly 
 done by contract, female labour being largely used. 
 
 The Costings Officers report that on a large majority of the farms the buildings were 
 comparatively good and more suitable and convenient for dairying than the average farm 
 buildings. 
 
 The conditions as to handling and cleanliness of the milk were in a large majority of 
 cases reported to be comparatively good. 
 
On a very large majority of the farms in England and Wales, the milk was sold whole- 
 sale, and comparatively little cheese and butter was made. 
 
 In Scotland 30 of the farms disposed of the milk wholesale, 8 retail, and in two cases 
 part of the milk was sold retail and part wholesale. On the remaining 8 Scottish farms the 
 milk was sold wholesale in Winter, and cheese made in the Spring and Summer. 
 
 The conditions under which the solid manure was stored were reported generally to be 
 fair, having regard to present possibilities on the farms. In only a small minority of the 
 farms was any serious attempt made to utilise the liquid manure. 
 
 III. PARTICULARS OF THE HERDS. 
 
 The total average number of cows in the herds in Great Britain was 5,891; 3,887 of the 
 cows being in England and Wales and 2,004 in Scotland. 
 
 The Average Number of Cows per farm was as follows : 
 
 35'7 
 
 ... 34'7 
 
 37-8 
 
 33'3 
 
 35-68 
 
 Great Britain 
 
 England and Wales ... 
 
 Scotland 
 
 England and Wales (Northern Division) 
 
 England and Wales (Southern Division) 
 
 In 111 of the herds the cows were classed as commercial cows ; the remaining 54 herds 
 being either pedigree, or' mixed commercial and pedigree herds. 
 
 The herds on the various farms and Town Dairies are maintained as follows : 
 
 
 
 By Breeding. 
 
 By Purchase. 
 
 By Breeding 
 and Purchase. 
 
 England and Wales (Northern Division) 
 (Southern ) 
 
 4 
 44 
 28 
 
 20 
 20 
 23 
 
 22 
 2 
 2 
 
 
 
 
 
 Total 
 
 76 
 
 63 
 
 26 
 
 Eight of the herds are Town Dairy Herds proper, or are on farms worked on the Town 
 Dairy system. 
 
 As regards the valuation of the herds : Pedigree herds were, with the exception of one 
 or two special cases, valued at commercial prices, and Pedigree values eliminated as far as 
 possible from the Cost Figures. 
 
 In a large majority of cases, the valuations were taken by the fanner in collaboration with 
 the Costings Officer. In the remaining cases the Valuations were takea either by a Licensed 
 Valuer or the farmer alone, except in one or two cases where Cost Accounts had previously 
 been kept. In valuing the herds, the general basis was that of a moderate or low market 
 value, and it is considered that the valuations were conducted in a fair and reasonable 
 manner. 
 
 IV COSTING METHODS. 
 
 The several items of cost appearing in the Cost Summary (Table A of Appendix) are made 
 
 up as follows : 
 
 Wages. 
 
 This item includes all labour of feeding and attending to cows, both in milk and dry, and 
 other dairy stock, but excludes delivery and retail labour and also management charges. The 
 manual labour of the farmer and any family labour has been charged at the local rates of 
 wages. 
 
 Foods and Litter. 
 
 Purchased foods are charged at cost delivered at the farm. 
 
 . Homegrown foods are charged at the Average Market Prices for each District as ascer- 
 tained by the Local Costings Officers. 
 
 Difficulty was experienced by some of the Costings Officers in ascertaining these prices 
 owing to there being no market or very little market for the commodities, and in these cases 
 the prices charged may be taken as the nearest obtainable. 
 
 Grazing has been charged at estimated cost. 
 
 General Expenses. 
 
 The amount charged is the proportion of the various general expenses chargeable to Milk 
 Production. This proportion, which includes a charge for rent and rates of buildings, has been 
 ascertained as closely as possible by the Costings Officers, after careful investigation of the 
 accounts kept, and from other sources. 
 
 30703 
 
 A 3 
 
Depreciation <>! Mat-blurry ami 
 
 This has-been charged ill. tlio rate of ID per rent. per annum. 'Die value of Hutter and 
 Cheese-making utensils has been excluded for this purpose. 
 
 Maintenance of Herds. 
 
 This is a net figure of increase or decrease after taking into account the opening and 
 closing Valuation, Purchases, Sides, Transfers, Heaths, iv.c., 38 shown in Tables B, C, and P, 
 in the Appendix. 
 
 Other Dairy Stock. 
 
 The cost of foods was ascertained separately, hut it was not considered practicable to 
 keep a separate account of the other items of cost. All the transactions relative to Other 
 Pain 7 Stock have accordingly been included in the costs. 
 
 Credit for Manurial Values of Food. 
 
 The manuriul values of all foods, Homegrown and Purchased, have been calculated for 
 England and Wales on the basis of Messrs. Voelcker and Hall's Tables, revised to T.VJO 
 and for Scotland on the basis of the Tables of the Committee appointed under the Hoard of 
 Agriculture for Scotland in 1917, 40 per cent, being added to these figures in order to bring 
 (hem up to date. 
 
 The manurial values'of the large dumber of proprietary foods, not included in these two 
 Tables of Manurial Values, have been calculated according to the chemical contents, on the 
 best information that was available for this purpose. 
 
 The manurial values so obtained have been regarded as gross manurial values, and from 
 this figure a deduction of a certain percentage has been made where necessary for each farm. 
 according to the conditions under which the manure was kept, as reported by the Costings 
 Officers. This deduction left a net manurial value, which is the figure that has been credited 
 in the Cost Statement. 
 
 These gross Manurial Values for (treat Britain amount to L'--">. l s ~> '-'s. Ud. equal to 3'61 
 pence per gallon. The net Manurial Values are 16,787 17s. 9d. equal to 2'38 pence per 
 gallon. 
 
 In the majority of farms the deduction in respect of storage conditions was at the rate 
 of 50 per cent., the average deduction from the gross Manurial Value being about 33 J per cent. 
 
 In respect of straw used for litter, an additional credit has been given at the rate of 
 7s. per ton in respect of its mechanical value. 
 
 Horse Labour. 
 
 Horse Labour carting foods has been charged to foods at a uniform rate of ( .)d. per hour. 
 
 Mtmagmnt and Interest on Capital. 
 
 In arriving at theeost of production nothing has been included in respect of Interest on 
 Capital, while in the great majority of cases no management was paid for, Managers' salaries 
 to the extent of 409 2s. 9d. only having been included. In considering the margin of profit 
 which should be allowed, these two items should be taken into consideration. 
 
 V. EESULTS OF THE INVESTIGATION. 
 COSTS. 
 
 For the purpose of considering the general results of this investigation, it is important 
 that the statement of methods adopted, which have been previously given, should be read 
 with care, and continually borne in mind. For instance, although the cost of labour for 
 Great Britain is 4'51d. per gallon, the labour represented by this charge was not all directly 
 expended upon the dairy cows on the farms. A part of this charge for labour was incurred in 
 respect of the " Other Pairy Stock," but because the accounts have not distinguished between 
 the labour given to dairy cows (in milk and dry) and Other Dairy Stock, the cost is given as 
 one item. 
 
 In the course of future investigations, this may prove to be an important matter, for 
 during this period there is a net charge on the cost of milk, arising from the difference between 
 the cost of food of Other Pairy Stock, and the appreciation of such slock, amounting (with 
 the Home-grown Foods charged at Market Prices) to 11,628, or l'65d. per gallon, and had 
 the cost of labour expended on the Other Pairy Stock been charged directly to these, the total 
 net cost would have been higher, although the total costs would have remained the same 
 
 In arriving at these costs, the Homegrown Foods are charged at the- following average 
 Market Prices, less cost of marketing : 
 
 Per ton. 
 s. d. 
 
 Hay 14 6 5 
 
 Straw 6 13 9 
 
 Boots 252 
 
A certain element of profit is therefore included, and this must be taken into consideration 
 in forming any conclusions upon the figures. 
 
 The full statement of the cost of producing milk at the farm during the period will be 
 found in Table A in the Appendix, but the following summary gives the chief itams. 
 
 TABLE I. 
 
 SUMMAEY OF COSTS OF PEODUCING MILK AT THE FAEMS. 
 Homegrown Foods Valued at Market Prices. 
 
 
 
 Great Britain. 
 
 England and Wales. 
 
 Scotland. 
 
 CHARGES. 
 Labour expended on all stock in the herds ... 
 Foods and Litter 
 Cows 
 
 Pence per gallon. 
 4-51 
 
 9-87 
 
 Pence per gallon. 
 4-99 
 
 10-06 
 
 Pence per gallon. 
 3-55 
 
 9-49 
 
 Home-grown foods ... ... 
 
 19-42 
 45 
 
 20-88 
 61 
 
 16-54 
 14 
 
 Other dairy stock (all foods) 
 Proportion of general expenses 
 Depreciation on machinery, &c. 
 
 5-68 
 1-29 
 14 
 24 
 
 5-98 
 1-47 
 16 
 09 
 
 5-08 
 93 
 15 
 54 
 
 
 
 
 
 Total charges 
 
 41-60 
 
 44-24 
 
 36-42 
 
 CREDITS. 
 Credit on other dairy stock 
 
 4-03 
 2-38 
 
 4-06 
 2-62 
 
 4-00 
 1-91 
 
 
 
 
 
 Total credits 
 
 6-41 
 
 6-68 
 
 5-91 
 
 Net cost 
 
 35 - 19 
 
 37-56 
 
 30-51 
 
 
 
 
 
 It will be seep 'the total net cost per gallon at the farm, taking homegrown foods at 
 market prices, is : 
 
 Pence. 
 
 Great Britain 35'19 
 
 England and Wales 37'56 
 
 Scotland 30'51 
 
 The costs per gallon and yield of milk for each district are shown later in Tables 5 and 6. 
 
 For the effect of varying prices of homegrown foods on costs of production see later, 
 Table 4. 
 
 The cost per gallon in the several local districts varies in England and Wales from 30'60 
 pence in the district comprising Hants, Berks, Bucks, and Oxon to 45'77 pence in the dis- 
 trict comprising Somerset, Wilts, Gloucester, Worcester and Hereford. 
 
 In Scotland the cost per gallon varies from 25 '41 pence in the district comprising Dum- 
 fries, Kirkcudbright and Wigtown to 35'00 pence in the district including Eenfrew, Dum- 
 barton, Bute, Argyle and Stirling. 
 
 The maximum number of farmers was not obtained until the work had been in progress 
 for about two months, with the effect that the comparatively lower cost obtaining in October 
 did not exercise its proper weight in the figures owing to the comparatively small number of 
 farms then being costed. 
 
 VI. YIELD OF MILK. 
 
 The total yield of milk during the period was : in England and Wales 1,122,990 gallons, 
 and in Scotland 572,196 gallons, the total for Great Britain being 1,695,186 gallons. 
 The average yield of milk per cow per day was as follows : 
 
 Great Britain 
 England and Wales 
 Scotland 
 
 Cows in Milk. 
 
 Gallons. 
 
 1-942 
 
 1-84 
 
 2-13 
 
 Total Herd. 
 Gallons. 
 
 1-517 
 
 1-476 
 
 1-574 
 
 England and Wales (Northern Division) 
 England and Wales (Southern Division) 
 
 1-86 
 1-83 
 
 1'53 
 1-45 
 
 30703 
 
The percentage of Dry Cows in the Herds for the Costing Period was as follows : 
 
 (ircat Britain 
 England and Wales 
 Scotland 
 
 England and Wales (Northern Division) 
 England and Wales (Southern Division) 
 
 Per cent. 
 21-8 
 
 I'.lT.l 
 
 17-56 
 20-93 
 
 VII. OKOSS AND NET COST OF FOODS. 
 
 The cost of food is the most important item in the total cost of producing milk. The 
 results of this Investigation show the following costs per gallon due to food supplied to cows 
 alone : 
 
 
 
 Cost of food to 
 Cows per gallon 
 of milk. 
 
 Percentage of 
 gross cost. 
 (Per Table I.) 
 
 Percentage of 
 net cost. 
 (Per Table I.) 
 
 
 Pence. 
 29-74 
 
 Per cent. 
 71 
 
 Per cent. 
 84 
 
 
 31-55 
 
 73 
 
 84 
 
 Scotland 
 
 26-17 
 
 72 
 
 85 
 
 
 
 
 
 Taking the whole cost of food, including the quantities fed to both cows and other dairy 
 stock, the following summary shows the proportion of food to total cost : 
 
 
 Cost of all foods per gallon 
 
 Percentage 
 
 Percentage 
 
 ___ 
 
 of milk. (Foods 
 
 of 
 
 of 
 
 
 supplied to all stock in herds.) 
 
 gross cost. 
 
 net cost. 
 
 
 Pence. 
 
 Per cent. 
 
 Per cent. 
 
 Great Britain 
 
 35-42 
 
 85 
 
 100 
 
 England and Wales 
 
 37-53 
 
 84 
 
 100 
 
 Scotland ... 
 
 31-25 
 
 86 
 
 102 
 
 
 
 
 
 The gross cost of food, however, "is subject to reduction for the value of mammal 
 residues. Taking food supplied to cows and other dairy stock, the following figures show the 
 net cost of food, with the proportion to total net cost per gallon of milk : 
 
 
 
 Gross cost 
 of 
 food. 
 
 Manunal 
 values. 
 
 Net cost 
 of 
 food. 
 
 Proportion of net 
 of food to 
 total net costs 
 
 cost 
 
 Great Britain 
 England and Wales 
 
 Pence. 
 
 35-42 
 37-53 
 31-25 
 
 Pence. 
 2-38 
 2-62 
 1-91 
 
 Pence. 
 33-04 
 34-91 
 29-34 
 
 Per cent. 
 94 
 92 
 
 % 
 
 
 
 
 
 
 
 
 VI1L COMPARISON OF RATIONS. 
 
 The following Table ('2) shows for England and Wales and for Scotland separately the 
 average weight and cost of the ration per cow per day, and also per gallon of milk. The most 
 striking feature is that, although the weight of purchased foods fed in Scotland is much 
 greater than in England and Wales, and the cost also is slightly higher, the whole ration is 
 cheaper, both per cow day and per gallon of milk than in England. Taking the whole 
 ration this fact is partly due to the large quantity of comparatively cheap roots fed on the 
 Scottish farms. The weights and costs of roots are : 
 
 England and Wales 
 Scotland 
 
 Quantity of roots 
 fed per day. 
 
 Ibs. 
 30-32 
 57-10 
 
 ( 'ost of roots 
 
 fed per day. 
 
 pence. 
 
 ST.I 
 
9 
 
 Oilier noticeable differences are to be found in the quantities of hay and straw fed on the 
 farms of the two countries ; much more hay and somewhat less straw being fed in England 
 than in Scotland. All these facts the heavier quantities of roots, straw, and the smaller 
 quantities of hay fed in Scotland might have been expected from what is generally known 
 of systems of cropping and feeding followed on Scottish farms. 
 
 TABLE 2. 
 
 Comparative Statement of the weight and cost of ration per cow day, and for gallon of milk in 
 England and Wales and in Scotland. (All cow* in herd.) 
 
 
 
 Average weight of ration 
 per cow per day. 
 
 Average cost of ration 
 per cow per day. 
 
 Average cost of ration 
 per gallon. 
 
 England and 
 Wales. 
 
 Scotland. 
 
 England and 
 Wales. 
 
 Scotland. 
 
 England and 
 Wales. 
 
 Scotland. 
 
 Purchased foods 
 Homegrown foods 
 Hay 
 
 Ibs. 
 9-87 
 
 9-04 
 7-07 
 30-32 
 6-65 
 
 Ibs. 
 16-09 
 
 2-95 
 10-89 
 57-10 
 2-12 
 
 Pence. 
 
 14-85 
 
 14-09 
 4-55 
 8-61 
 2-86 
 
 Pence. 
 14-94 
 
 4-05 
 8-97 
 11-16 
 1-43 
 
 Pence. 
 10-06 
 
 9-55 
 3-08 
 5-83 
 1-94 
 
 Pence. 
 9-49 
 
 2-57 
 5-70 
 7-09 
 91 
 
 
 Roots ... ... ... ... 
 
 Other foods 
 Total Homegrown 
 
 Purchased and 
 Homegrown. 
 Grazing 
 
 53-08 
 
 73-06 
 
 30-11 
 
 25-61 
 
 20-40 
 
 16-27 
 
 62-95 
 
 89-15 
 
 44-96 
 90 
 
 40-55 
 22 
 
 30-46 
 61 
 
 25-76 
 14 
 
 45-86 
 
 40-77 
 
 31-07 
 
 25-90 
 
 Litter -48 
 
 Litter -27 
 
 31-55 
 
 26-17 
 
 NOTE. Purchased foods are taken at cost prices and homegrown foods at market prices, less cost of 
 marketing. The period covered is For England and Wales 1st October, 1919, to 30th April, 1920, and for 
 Scotland 1st November, 1919, to 30th April, 1920. The above figures are gross ; manurial values have not 
 been deducted. 
 
 IX. HOME-GROWN FOODS AND COST OF PRODUCTION OF MILK. 
 
 In connection with the ration and its cost, the method of valuation of the different food 
 materials is of great importance. Throughout the records the charge for purchased foods. is 
 the cost, plus any charge for cartage and preparation, or in other words, at the actual total 
 cost. In the case of homegrown foods, however, the position is not so simple. When the 
 investigation commenced there was no knowledge of the cost of growing these crops on the 
 farms. Moreover, had such information been obtainable, there is much controversy on the 
 question whether home-grown foods should be charged at cost, or at market prices. In 
 compiling the cost records from week to week, the farmers who supplied the records stated 
 their own prices for their home-grown foods, and the cost has been aalculated both on the 
 estimated market prices for each district, and on the values of home-grown foods as estimated 
 by the fanners. The figures used in this Report are those obtained by costing on the basis of 
 market prices (less cost of marketing) for homegrown foods. Taking Great Britain as a 
 whole, there is little difference between the resulting costs based on the two systems of 
 valuation, the comparative figures being as follows : 
 
 Net Cost per Gallon. 
 Based on Farmers' Based on Market 
 Valuation of Home- Prices for Home- 
 grown Foods. grown Foods. 
 
 Great Britain 
 England and Wales 
 Scotland 
 
 Pence. 
 34-41 
 36'23 
 30-84 
 
 Pence. 
 35-19 
 37-56 
 30-51 
 
 In respect of certain District Groups, however, the differences are much greater. The 
 most striking is that in the case of Group No. 3, England and Wales, where the cost per 
 gallon at farmer's prices is 38'21d., and on market prices 45"20d. ; but Groups Nos. 5 and 
 10, England and Wales, also show comparatively large differences. 
 
10 
 
 The following Table (3) shows the actual average prices charged for homegrown foods, 
 on the basis of market prices, over the whole of the farms in Great Britain from which records 
 were obtained. 
 
 TABLE 3. 
 
 
 
 Average Market Price of Homegrown Foods Fed to Cows in Great Britain. 
 
 (FIRST PERIOD.) 
 
 
 
 Quantities Fed, 
 
 Value at average 
 Market Prices. 
 
 Average Rate 
 Per Ton. 
 
 Cost per Gallon. 
 
 Hay 
 
 Tons. 
 
 3,546 
 
 
 50 785 
 
 8. <l. 
 
 14 6 5 
 
 Pence. 
 
 7-19 
 
 Straw 
 
 4 168 
 
 27 881 
 
 6 13 9 
 
 3-95 
 
 Roota ... ... ... ... 
 
 19567 
 
 44 163 
 
 252 
 
 6-25 
 
 Other Foods 
 
 2,602 
 
 11.401 
 
 478 
 
 1-61 
 
 Total 
 
 29,883 
 
 134,230 
 
 
 
 19-00 
 Litter -42 
 
 The method of valuing Homegrown Foods on the basis of market prices lias been 
 adopted in this Report, and as it is recognised that the cost of these foods is one of the chief 
 determining factors in the cost of milk, and that the market prices adopted contain an ele- 
 ment of profit, the Committee have prepared the following Table (4). This Table give* an 
 alternative scale of market prices, so that the effect of varying prices on the cost of production 
 of milk may be readily seen. 
 
 If the quantities of food fed to cows during this period remained the same when changes 
 in prices occurred, the costs per gallon of milk would vary, as shown in the second column 
 under the heading of each food item in Table 4. Thus, in the case of hay, the average cost 
 of hay per gallon of milk was 7'03d. when the price was 14, but should the price fall to 6, 
 the quantity fed remaining the same, the cost would be 3'01d. per gallon of milk. 
 
 TABLE 4. 
 
 Cost per Gallon on Milk at varying Prices for Homegrown Foods Fed to Coir.--. 
 (Showing Effect on Gallon Cost of Milk.) 
 
 Hay. 
 
 Straw. 
 
 Roots. 
 
 Price per Ton. 
 
 Coat per Gallon. 
 
 Price per Ton. 
 
 Cost per Gallon. 
 
 Price per Ton. 
 
 Cost per Gallon. 
 
 
 
 Pence. 
 
 . d. 
 
 Pence. 
 
 t. d. 
 
 Pence. 
 
 14 
 
 7-03 
 
 600 
 
 3-54 
 
 2 10 
 
 6-92 
 
 13 
 
 6-53 
 
 5 10 
 
 3-25 
 
 250 
 
 6-23 
 
 12 
 
 6 02 
 
 500 
 
 2-95 
 
 200 
 
 5-54 
 
 11 
 
 5 52 
 
 4 10 
 
 2-66 
 
 1 17 6 
 
 5-19 
 
 10 
 
 5-U2 
 
 400 
 
 2-36 
 
 1 15 
 
 4-85 
 
 9 
 
 4-52 
 
 3 10 
 
 2-07 
 
 1 12 6 
 
 4-50 
 
 8 
 
 4-02 
 
 300 
 
 1-77 
 
 1 10 
 
 4-15 
 
 7 
 
 3-51 
 
 2 10 
 
 1-48 
 
 1 7 6 
 
 3-81 
 
 6 
 
 3-01 
 
 
 
 1 5 
 
 3-46 
 
 
 
 
 
 
 1 
 
 2-77 
 
 It is necessary to point out that the method of valuing Homegrown foods applies not only 
 to those fed to cows, but also those fed to other dairy stock, and that the method of valuation 
 has some influence on the net charge on the cost of producing milk as a result of the keeping 
 of these stocks. The loss shown on other dairy cattle, which has been charged to the milk, 
 would certainly have been less, and might not have appeared at all, had Homegrown Foods 
 fed to them been charged on a cost basis. 
 
 X. MAINTENANCE OF HERDS 
 
 The net cost of maintaining the cows in the herds after taking into account the opening 
 and closing valuations and including a- loss of 3,233 arising from deaths of cows was AM, 677. 
 
 The value of the cows in the closing valuations was 3,568 less than in the opening 
 valuations, but the values of the cows sold and transferred out exceeded by 1,891 those 
 purchased and transferred in, leaving the net decrease of 1,677 mentioned aho\c. 
 
 The number of cows in the closing valuation was '255 less than at the commencement. 
 
 The average \alne per head was slightly greater ni the close of the period, tlie figures 
 being at commencing valuation 3U 10s. per head; at dosing valuation llO 13s. per head 
 
11 
 
 The market prices for cows in England and Wales were reported on the whole as 
 what higher in April than in October, but in Scotland a slight fall as between the beginning 
 and end of the costing period was reported. 
 
 The average prices for the cows in the herds bought, sold, and transf erred , are shown in 
 
 Table B in the Appendix. 
 
 Of the 7,316 cows passing through the herds during the period, 867, or twelve per cent., 
 were purchased, and 481 others, or seven per cent., were transferred into the herds, 
 number in the herds at the time of the commencing valuation was 5,968, or 82 per cent, of 
 the total number of cows accounted for during the period. At the time of the closing valua- 
 tion there were 5,713 cows in the herds, 1,361, or 19 per cent, of the total accounted for, 
 having passed out by sale ; 77, or one per cent., by death; and 165, or two per cent., had been 
 transferred out of the herds. These total figures are for Great Britain. Separate particulars 
 for England and Wales and Scotland are given in Tables C and D in the Appendix. 
 
 XI. COMPARISON OF COSTS PER GALLON AND YIELD OF MILK. 
 
 The results of the enquiry indicate some principles in the economical production of milk 
 during the winter months. Taking first the relation of the yield of milk per cow day to the 
 cost per gallon, it is found that in England and Wales, where the daily yield is T84 gallons 
 per cow in milk and 1'48 gallons per cow in herd (including dry cows), the average cost per 
 gallon at market prices is 37'56 pence ; while in Scotland, where the daily yield is 2'13 gallons 
 per cow in milk and 1'57 gallons per cow in herd, the average cost per gallon at market prices 
 is 30'51 pence. The difference in yield is not sufficient to account for the difference in cost, 
 but it is quite an important factor. Tables showing the yield of milk and cost per gallon in 
 each of the districts in England and Wales, and Scotland, are given in the following Tables 
 (5 and 6) :- 
 
 TABLE 5. 
 
 Comparison of Costs per Gallon and Yield of Milk. 
 ENGLAND AND WALES. 
 
 
 Costs per Gallon of Milk. 
 
 Yield of Milk per Cow per Day. 
 
 
 At Market Prices for Foods. 
 
 Cows in Milk. 
 
 Total Cows in Herd. 
 
 
 Pence. 
 
 Gallons. 
 
 Gallons. 
 
 Group 1. 
 
 
 i i 
 
 42-87 
 
 1-86 
 
 1-47 
 
 ,, 2. 
 
 
 
 34-71 
 
 2-09 
 
 1-94 
 
 3. 
 
 
 ... 
 
 45-20 
 
 1-60 
 
 1-26 
 
 ,, 4 - 
 
 
 
 34-75 
 
 1-85 
 
 1-52 
 
 5. 
 
 
 ... 
 
 32-74 
 
 2-00 
 
 1-66 
 
 6. 
 
 
 M 
 
 30-60 
 
 2-02 
 
 1-61 
 
 ,, 7. 
 
 
 
 39-28 
 
 1-64 
 
 1-27 
 
 8. 
 
 
 
 45-77 
 
 1-53 
 
 1-14 
 
 ;; 9. 
 
 
 __ 
 
 41-70 
 
 1-79 
 
 1-58 
 
 10. 
 
 
 ... 
 
 39-75 
 
 1-70 
 
 1-22 
 
 11. 
 
 
 
 43.- 31 
 
 1-G8 
 
 1-21 
 
 12. 
 
 
 ... 
 
 39-70 
 
 2-02 
 
 1-71 
 
 Average 
 
 '.' t ' ;>(5 
 
 1-84 
 
 1-48 
 
 This Table shows that, with one exception, Group (No. 12), a comparatively high yield i.s 
 accompanied by low costs, and that low yields are accompanied by comparatively high costs. 
 
 TABLE 6. 
 
 of Costs per Gallon and Yield of Milk. 
 SCOTLAND. 
 
 Group A 
 
 
 Costs per Gallon of Milk. 
 
 Yield of Milk pe 
 
 r Cow per Day. 
 
 
 At Market Prices for Foods. 
 
 Cows in Milk. 
 
 Total Cows in Herd. 
 
 A 
 B 
 
 C 
 
 u 
 
 E 
 F 
 
 Pence. 
 25-41 
 Si- 1-2 
 35-00 
 32-02 
 27-80 
 32-28 
 
 Gallons. 
 1-87 
 1-99 
 1-92 
 2-45 
 2-34 
 2-23 
 
 Gallons. 
 0-97 
 1-33 
 1-45 
 2-22 
 2-18 
 1-97 
 
 Average 
 
 .30-51 
 
 2-13 
 
 1-57 
 
12 
 
 On the Scottish farms the lowest cost is found to he accompanied by the lowest yield, 
 and the highest cost of all by a yield whic.h is below the average. It is not suggested, how- 
 ever, that the yield is the only factor in the low cost of milk. Other factors will he indicated 
 in relation to the number of cows calving during the winter, and the proportion of dry cows 
 maintained. 
 
 XII. INFLUENCE OF WINTER CALVING ON COST PER GALLON. 
 
 The following Tables (Nos. 7 and 8) show the proportion of the cows dry and the pro- 
 portion of the cows calving during the period. The summary figures are : 
 
 England & Wales. Scotland. 
 
 Per cent. Per cent. 
 Proportion of cows dry during period ... ... ... 19'61 '25'9 
 
 Cows in milk 80'39 741 
 
 Proportion of cows calving during period ... ... 43'00 .">_!< i 
 
 Yield per cow per day (all cows in the herd) T48 gals. T57 gals. 
 
 In England and Wales the high proportion of cows in milk, the low proportion of cows 
 dry, and the comparatively low proportion of cows calving during the period, are accompanied 
 by a lower milk yield than in Scotland where a higher proportion of the cows cahvd during 
 the winter, and where, consequently a higher proportion were dry, and a lower proportion 
 were in milk. The difference, however, is very small, as it amounts to only six gallons in 
 each hundred, i.e., the Scottish farmer obtained 106 gallons to every 100 gallons per cow 
 obtained by the English farmer. 
 
 TABLE 7. 
 
 Influence of Winter Calving on Cost Per Gallon of Milk. 
 ENGLAND AND WALES. 
 
 
 
 Proportion of Dry 
 Cows during 
 Period. 
 
 Proportion of Cows 
 Calving during 
 Period. 
 
 Costs per Gallon of 
 Milk at Market Prices 
 for Foods. 
 
 
 Per cent. 
 21-40 
 
 Per cent. 
 38 
 
 Pence. 
 42 87 
 
 2 
 
 7-03 
 
 25 
 
 34-71 
 
 3 
 
 20-83 
 
 48 
 
 45-20 
 
 4. . 
 
 17-33 
 
 42 
 
 34-75 
 
 5... 
 
 16-66 
 
 43 
 
 32-74 
 
 6... 
 
 19-82 
 
 56 
 
 30 60 
 
 
 22-13 
 
 58 
 
 39-28 
 
 8... 
 
 25-71 
 
 56 
 
 45-77 
 
 9 
 
 11-41 
 
 16 
 
 41-70 
 
 10 
 
 28-46 
 
 50 
 
 39-75 
 
 11 .. 
 
 27-57 
 
 44 
 
 43-31 
 
 12 
 
 15-99 
 
 26 
 
 39-70 
 
 
 
 
 
 Average 
 
 19-61 
 
 43 
 
 37-56 
 
 The influence of the winter calving of cows on the gallon cost would be much more 
 clearly indicated if the loss due to keeping other cattle were eliminated. It is shown clearly 
 in the case of Group o, where there were few such cattle, and the loss was very small. But 
 in Groups 3, 7 and 8, where the proportion of cows freshening during the period was high, 
 and yet costs were high, these costs are partly due to the losses on the other dairy stock. In 
 two cases the losses amount to over 3d and in one to over 5Jd. per gallon. 
 
 TABLE 8. 
 
 Influence of Winter Calving of Cows on Cost per C,nlli <// Milk. 
 
 SCOTLAND. 
 
 
 
 
 
 Proportion of Cows dry 
 during period. 
 
 Proportion of Cows calving 
 during period. 
 
 Cost per Gallon of Milk 
 at Market Prices for 
 foods. 
 
 Group A 
 . B 
 
 , c 
 
 : I 
 
 , F 
 
 
 
 Per cent. 
 48-0 
 33-4 
 24-4 
 11-6 
 6-6 
 11-3 
 
 Per cent. 
 76 
 65 
 58 
 31 
 22 
 37 
 
 Pence. 
 25-41 
 32-72 
 35-00 
 32-02 
 27-80 
 32-28 
 
 sonue Total . 
 
 
 
 25-9 
 
 52 
 
 30-51 
 
13 
 
 In the Scottish Groups, again, the effect of the loss on Other Dairy Stock has to be taken 
 into consideration. For instance, although in Group C the highest proportion of cows calving 
 is accompanied by the highest cost, there is a charge from Other Stock of 3'63d. per gallon. 
 The herds of three districts, A, B and C, differ from the others in respect of the numbers of 
 " Other Dairy Stock " kept, for the greater part of these stock in the whole of the Scottish 
 herds are in the herds of these districts 
 
 XIII. APPLICATION OF RESULTS. 
 
 When consideiing the results shown in this Report in relation to the costs of the present 
 or later winter periods, changing conditions must be taken into account, and care must be 
 taken that all the factors affecting the various items of cost are borne in mind. 
 
 The Agricultural Costings Committee desires to express its thanks for assistance in carry- 
 ing out the Investigation to the Co-operating Farmers on whose farms the necessary cost 
 records were kept, to the National Farmers' Union, Dairy Farmers' Associations, Agricultural 
 Colleges, Live Stock Commissioners, County Agricultural Organisers, and others; to the 
 Heading University College; and also to the Institute of Agricultural Economics at Oxford 
 for assistance throughout the Investigation and in reporting on the results. 
 
 XIV. APPENDIX. 
 
 
 
 TABLE A. Summary of Costs. 
 
 B. Herd Transactions Great Britain. 
 
 C. England and Wales. 
 
 D. Scotland. 
 
 E. County Areas covered by the various Local Districts. 
 
 SUMMARY OF COSTS. 
 
 (1st October, 1919, in 3(M Api-il,' 1920.) 
 
 TABLE A. 
 
 
 
 Great Britain. 
 
 England 
 and 
 Wales. 
 
 Scotland. 
 
 Wages, including feeding and attending cows and 
 other dairy stock, but excluding delivery and 
 retail labour, and management 
 Food and Litter : 
 Cows Purchased (cost delivered at the farm) 
 Home-grown (at market prices after 
 deducting cost of marketing) 
 Grazing (at estimated cost) 
 
 Total Foods Cows 
 Other dairy stock (on same basis as above and 
 including milk fed to calves) 
 
 Total Foods 
 Proportion of General Expenses allocated to milk 
 
 s. d. 
 
 69,688 19 10 
 
 137,139 13 5 
 3,195 10 1 
 
 s. d. 
 31,822 18 8 
 
 250,130 14 
 9,142 10 2 
 
 993 2 
 1,677 15 11 
 
 Pergallou. 
 Pence. 
 4-51 
 
 9-87 
 
 19-42 
 45 
 
 Per gallon. 
 Pence. 
 4-99 
 
 10-06 
 
 20-88 
 61 
 
 Pergallon. 
 Pence. 
 3-55 
 
 9-49 
 
 16-54 
 14 
 
 210,024 3 4 
 40,106 10 8 
 
 29 -74 
 5-68 
 
 31-55 
 5-98 
 
 26-17 
 5-08 
 31-25 
 
 35-42 
 
 37-53 
 
 
 
 1-29 
 14 
 
 24 
 
 1-47 
 16 
 
 09 
 
 93 
 15 
 
 54 
 
 Depreciation on dairy machinery and utensils at 
 10 per cent, per annum, excluding butter and 
 
 Maintenance of Herd : 
 Cows Cost, after taking into account valua- 
 tions of cows at beginning and end 
 of period, purchases, sales, transfers, 
 
 Total Charges 
 
 CREDITS. 
 Other dairy stock Cred it, after taking into account 
 valuations at beginning and end of the period, 
 births, purchases, sales, transfers, deaths, etc.... 
 
 28,478 9 9 
 16,787 17 9 
 
 293,767 9 
 45,266 7 6 
 
 41-60 
 
 4-03 
 2-38 
 
 44-24 
 
 4-06 
 2-62 
 
 36 42 
 
 4-00 
 1 91 
 
 Total Credits 
 Net Cost 
 
 6-41 
 
 6-68 
 
 5-91 
 
 
 248,500 13 3 
 
 35-19 
 
 37-56 
 
 30-51 
 
 Yield of Milk 
 
 
 Gallons. 
 1,695,185 
 
 Gallons. 
 1,122,990 
 
 Gallons. 
 572,196 
 
 .Vote. No interest on capital included. Management salaries included, 409 2*. 
 
H 
 
 HERD TRANSACTIONS GREAT BRITAIN. 
 
 TABLE B. 
 
 
 Cows. 
 
 Other Dairy Stock 
 
 
 Cows. 
 
 ^ 
 
 Other Dairy Stock. 
 
 
 
 
 No. 
 
 t. d. 
 
 Average 
 
 No. 
 
 t. J. 
 
 
 Xo. 
 
 i. d. 
 
 Average 
 
 No. 
 
 i. a. 
 
 
 
 
 Price. 
 
 
 
 
 
 
 Price. 
 
 
 
 Commencing 
 valuation. 
 
 5,968 
 
 236,793 13 5 
 
 39 1".,-. 
 
 3,121 
 
 63,368 8 10 
 
 Sales 
 Deaths 
 
 1,861 
 
 77 
 
 1 51 284 13 5 
 
 37 ( 
 lit. \ 
 
 1,988 
 
 r.u 
 
 } 14,7)1 16 9 
 
 Number of 
 
 
 
 
 
 
 
 2,772 
 
 
 
 Stock trans- 
 
 1C5 
 
 8,259 10 
 
 5(1 1*. 
 
 151 
 
 10,997 1 1 7 
 
 calves born. 
 
 
 
 
 
 
 ferred out. 
 
 
 
 
 
 
 Purchases ... 
 
 887 
 
 40,720 7 2 
 
 4 lit*. 
 
 187 
 
 5,159 17 11 
 
 Closing 
 
 5,713 
 
 232,224 18 
 
 40 13*. 
 
 3,463 
 
 71.:.n-J ! ii 
 
 Stock trans- 
 
 481 
 
 16,932 16 '.I 
 
 3.1 4*. 
 
 10 
 
 23.-, 3 10 
 
 valuations. 
 
 
 
 
 
 
 ferred in. 
 
 
 
 
 
 
 
 
 
 
 
 Balance Credit 1 
 
 
 
 
 
 _ 
 
 28,478 9 9 
 
 Balance, being 
 
 _ 
 
 1,677 15 11 
 
 
 
 
 
 
 
 on mainten- 
 
 
 
 
 
 
 cost of main- 
 
 
 
 
 
 
 ance of stock. 
 
 
 
 
 
 
 tenance. 
 
 
 
 
 
 
 Total ... 
 
 7,316 
 
 293,446 17 4 
 
 
 
 '..".I" 97.24:! 4 
 
 Total 
 
 7,316 
 
 293,44.6 17 4 
 
 
 
 5,090 
 
 97,242 4 
 
 
 
 
 
 
 
 
 
 
 
 Notes. The loss by deaths included is : 
 
 On 77 cows 
 
 On 23 other dairy stock 
 
 168 calves died. 
 
 The cost of foods for other dairy stock was (on basis of market prices) 
 The number of farms in the area is 10ft. 
 
 i. tl. 
 
 3,233 4 10 
 
 496 11 2 
 
 40,1 OC, 10 8 
 
 HERD TRANSACTIONS ENGLAND AND WALES. 
 
 TABLE C. 
 
 
 
 Cows. 
 
 Other Dairy Stock. 
 
 
 
 Cows. 
 
 Other Dairy Stock. 
 
 
 No. 
 
 *. d. 
 
 Aveiage 
 Price. 
 
 No. i. d. 
 
 
 Xo. 
 
 x. d. 
 
 Average 
 Price. 
 
 No. 
 
 i. d. 
 
 Commencing 
 valuation. 
 
 4,022 
 
 157,314 10 3 
 
 39 2.v. 
 
 2,065 39,840 5 10 
 
 Sales 
 Deaths 
 
 912 
 
 56 
 
 1 35,949 15 9 
 
 39 8*. I 
 
 1,334 
 95 
 
 1 10,427 2 11 
 
 Number of 
 
 
 
 , 
 
 
 
 1,759 
 
 Stock trans 
 
 93 
 
 3,538 
 
 38 It. 
 
 254 
 
 6,694 16 7 
 
 calves born. 
 
 
 
 
 
 ferred out. 
 
 
 
 
 
 
 Purchases 
 
 528 
 
 23,112 2 4 
 
 43 ir..v. 
 
 149 4,152 1 11 
 
 Closing 
 
 3,744 
 
 149,454 7 
 
 39 18*. 
 
 2,291 
 
 45,848 9 
 
 Stock trans- 
 
 255 
 
 8,847 8 9 
 
 34 H,-. 
 
 1 35 
 
 valuations. 
 
 
 
 
 
 
 ferred in. 
 
 
 
 
 
 
 
 
 
 
 
 Credit Balance 
 
 
 
 
 
 
 
 18,943 9 
 
 Balance, being 
 
 
 
 371 18 7 
 
 
 
 
 
 _ 
 
 on mainten- 
 
 
 
 
 
 cost of main- 
 
 
 
 
 
 
 ance of stock. 
 
 
 
 
 
 tenance. 
 
 
 
 
 
 
 Total ... 
 
 4,805 
 
 189,314 1 4 
 
 
 
 3,974' 62,970 8 6 
 
 Total 
 
 4,805 
 
 189,314 1 4 
 
 
 
 3,974 
 
 62,970 8 6 
 
 Note. The loss by deaths included is : . d. 
 
 On 5S cows 2,256 4 4 
 
 On 20 other dairy stock 46011 2 
 
 75 calves died. 
 
 The cost of foods for other dairy stock was (on basis of market prices) ... 27,995 6 10 
 The number of farms in the area is 112. 
 
 HERD TRANSACTIONS SCOTLAND. 
 
 TABLE D. 
 
 
 
 Cows. 
 
 Other Dairy Stook. 
 
 
 
 Cows. 
 
 Other Dairy Stock. 
 
 
 No. 
 
 i. d. 
 
 Average 
 
 No. 
 
 f. d. 
 
 
 No. 
 
 i. d. 
 
 Average 
 
 No. 
 
 *. d. 
 
 
 
 
 Price. 
 
 
 
 
 
 
 Price. 
 
 
 
 Commencing 
 valuation. 
 
 1,946 
 
 78,439 3 2 
 
 40 to. 
 
 1.056 
 
 23,528 3 
 
 Sales 
 Deaths 
 
 449 
 21 
 
 1 15,334 17 8 
 
 3 1 3*. [ 
 
 651 
 
 H6 
 
 \ 4,314 13 10 
 
 Number of 
 
 
 
 
 
 
 
 1,013 
 
 
 
 Stock trans- 
 
 72 
 
 4,721 10 
 
 65 12*. 
 
 197 
 
 4,302 18 
 
 calvet born. 
 
 
 
 
 
 
 ferred out. 
 
 
 
 
 
 
 Purchases 
 
 339 
 
 17,608 4 10 
 
 51 19*. 
 
 38 
 
 l.OOT 16 
 
 Closing 
 
 1,969 
 
 82,770 11 
 
 42 1*. 
 
 1,172 
 
 25,654 
 
 Stock trans- 
 
 226 
 
 8,085 8 
 
 35 16*. 
 
 9 
 
 200 3 10 
 
 valuations. 
 
 
 
 
 
 
 ferred in. 
 
 
 
 
 
 
 
 
 
 
 
 
 Credit Balance 
 
 . 
 
 
 
 m ^ 
 
 ^ 
 
 9,535 9 
 
 Balance, being 
 
 
 
 1,305 17 4 
 
 
 
 __ 
 
 __ 
 
 on mainten- 
 
 
 
 
 
 
 cost of main- 
 
 
 
 
 
 
 ance of stock. 
 
 
 
 
 
 
 tenance. 
 
 
 
 
 
 
 Total ... 
 
 2,511 
 
 104,132 16 
 
 
 
 2,116 
 
 34,271 11 10 
 
 Total ... 
 
 2,S11 
 
 104,132 16 
 
 
 
 2,116 
 
 34,271 11 10 
 
 Note. The loss by deaths included is : i. d. 
 
 On 21 cows 977 6 
 
 On 3 other dairy stock 36 
 
 93 calves died. 
 
 The cost of foods for other dairy stock was (on basis of market prices) ... 12,111 3 10 
 The number of farms in the area is 53. 
 
15 
 
 AREA OF LOCAL DISTRICTS. 
 
 TABLE E. 
 
 No. of 
 Farms. 
 
 No. of 
 Town 
 Dairies. 
 
 Total. 
 
 ENGLAND AND WALES. 
 :\ur/ltfrtt Area. 
 
 Group 1. Northumberland, Cumberland, Westmoreland, Durham ... 11 
 
 2. Yorkshire 
 
 3. Notts, Derby, Leicester, Rutland, Lincoln 6 
 
 9. Salop, Staffs and Warwick 
 
 11. Anglesey, Carnarvon, Denbigh, Flint, Merioneth, Montgomery 6 
 
 12. Lancashire and Cheshire ... ... 5 
 
 44 
 
 Snittlie.ru A rea. 
 
 Group 4. Lines, Hunts, Beds, Herts, Northants, Cambs, Essex, 
 Norfolk, Suffolk. 
 
 5. Kent, Surrey, Sussex, Middlesex, Wye ... ... 11 
 
 6. Hants, Berks, Bucks. Oxou ... ... ... 13 
 
 7. Cornwall, Devon. Dorset ... ... 11 
 
 8. Somerset, Wilts, Glos., Worcester, Hereford 10 
 
 10. Monmouth, Glamorgan, Carmarthen, Pembroke, Cards., 12 
 
 Brecknock, Radnor. 
 
 65 
 SCOTLAND. 
 
 Group A. Dumfries, Kirkcudbright, Wigtown 
 
 B. Ayr, Lanark ... 9 
 
 C. Renfrew, Dumbarton, Bute, Argyll, Stirling ... ... ... 9 
 
 D. The Lothians 4 
 
 E. Fife, Kinross, Clackmannan, Perth, Forfar, Kincardine 9 
 
 F. Seaboard from Aberdeen to Inrerness ... ... 9 
 
 48 
 
 11 
 9 
 6 
 8 
 6 
 6 
 
 46 
 
 12 
 13 
 11 
 10 
 12 
 
 66 
 
 9 
 10 
 
 6 
 10 
 10 
 
 53 
 
Oaylord Bro. 
 
 Makers 
 
 Syracuse, N. Y. 
 MI.JU.21. IM 
 
 
 
 committee* 
 Report, 
 
 UNIVERSITY OF CALIFORNIA LIBRARY 
 

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