The Newtown bee., 1909-07-09


 at that. However, call his Nay yl2
 in the barn, and 465 pounds at COG
 costs s2,79 a day. Third, his labor
 is too high; three nen ought to feed and milk Sl in one and one-fourth hours, l. e., four hours work. Again at night four hours more. One man ought to feed Sl 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 half hour de- llyering milk makes total of II l-2 hours at l5 cents, or $1.73 per day, This is to say a right handy farm hand, to whom one would pay $1.75 a 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 $4.30 Hay 2.79 Labor 1.73 Total $S.S2
 His receipts are all right except that there is no account for manure, Add 5000 pounds of fertilizer at $1 per ton, or s1.50 per diem, to s1O.O1 for milk, and his receipts from COWS are $l1.51, or a profit of $2.69 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 we can take but 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 MT Lowell or any of us from going in the hole is the fact that there are a few months when we can make milk the use of grain, and also grow as much as we can of what we must use.
 Tn 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 llarly it will probably look all right. But where is the man who will do what he has laid out for a lays worK? The nature of dairy work is such that we must have plenty of nelp at milking time, but low must we employ the men dur ng the intervening hours so that heir 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.
 "In both MT Lovell's and Mir Roberts statements no account is :aken of the value of the teams used n handling milk and manure. These cams must be maintained. The hours at which they must nccessari- y be used for both these operations render it impossible to devote much lime 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 It the price he quotes as it is for him % quote it, we would have a little nore to show for our past years work. l shall always be glad to ,hink of MT Roberts as an expert accountant, but judging from these ,Wo articles I must look to MT Lowell or practical advice in running a dairy. Most of us have not the abil- ty to tabulate and arrange figures 10 that they will make a good show ng, put we uo know that after a year of faithful work and no ex- travagances we have nothing left ut the manure with which to raise nore crops, to feed more stock, to make more manure.
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