The Newtown bee., 1909-07-09

at that. However, call his hay yi2 in the barn, and i65 pounds at COG costs s2,79 q day. Third. his labor is too high; three Hen ought to feed and milk 3 in one and one-fourth hours, l. c., four hours work. Again at night four hours more. One man ought to feed al cows in the noon hour, another hour; and one man and yoke of oxen could clean out stables and spread manure in an- other hour. One and, a half hour de- liyering milk makes total of II l-2 hours at l5 cents, or s1.73 per day This is to say a right handy farm hand, to whom one would pay sl.75 day the year around to do all these chores, would get around to do them on time in a day of 12 hours.
 Summarized, MT Loyells expense should read as revised;
 Grain Si.S0 Hay 2.79 Labor 1.73 Total SS.S2
 His receipts are all right except that there is no account for manure, Add 5000 pounds of fertilizer at Sl per ton, or s1.50 per diem, to s10.0t for milk, and his receipts from cows are $11.51, or a profit of s2.69 on dairy account. Very different from a deficit of $1.9S, which at that rate must put MT Lowell into the hole to the tune of $722.74 a year"
 A DAIRYMAN'S OPINION-Mr Charles A. Bearinger discusses the various articles. From his letter wo can take but a few extracts:
 Tt seems to me that the figures MT Lowell gives us are conservative and accurate, and no clear-thinking, practical man who has had to wrestle with the conditions during the past eight months will take exception to any of his statements. The only reasons l can see that will keep Mr Lowell or any of us from going in the hole is the fact that there are few months when we can make milk without the use of grain, and also grow as much as we can of what we must use.
 ''In MT Roberts article is clearly visible the hand of an accountant, but it lacks force because it is not practical. To the man who must pay out dollar for milk tickets reg ularly it will probably look all right. But where is the man who will do what he has laid out for a days worK? The nature of dairy work is such that we must have plenty of nelp at milking time, but how must we employ the men dur" ing the intervening hours so that their labor will reurn us a profit? True, there are certainly instances where outside work is obtainable so that the men can be employed to ad- vantage, . but this is the exception rather than the rule.
 Tn both MT Lovell's and MT Roberts statements no account is taken of the value of the teams used in handling milk and manure. These teams must be maintained. The hours at which they must nccessari- ly be used for both these operations render it impossible to devote much time to other work, and a charge should be made accordingly. If it was as easy for us to get the grain mixture which MT Roberts mentions at the price he quotes as it is for him to quote it, we would have little more to show for our past years work. I shall always be glad to think of MT Roberts as an expert accountant, but judging from these two articles I must look to Mir Lowell for practical advice in running d dairy. Most of us have not the abil- ity to tabulate and arrange figures so that they will make a good show ing, put we uo know that after 6 year of faithful work and no ex" travagances we have nothing left but the manure with which to raise more crops, to feed more stock, to make more manure.
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