The Mankato free press. [volume] (Mankato, Blue Earth County, Minn.) 1879-1924, 1914-08-21

stands an ornamental pillar On the
outside. about the doors, one a tablet,
Is engraved the name, DIR. Follman.
Mayor A. g. Meyer has the contract
for the construction OF the mauso-
leum and the entire work has been
done under his personal direction.
The casket. containing the body of
the doctor, a disinterred yesterday,
and win be placed in the mausoleum.
From Thursdsy.s Daily.
The Importance OF Keeping accurate
farm records OF the cost OF feed
Ing animals Is shown In reports
giving the profits from feeding on
twenty-four Iowa farms. These rec
ords, which were made on the corn
belt farms of men known to be
careful and experienced feeders, we're
kept carefully for two years. The
results as reported In a bulletin
issued by the United States depart.
ment Of agriculture, are as follows:
During the feeding year beginning
with the fall of 1909 the average
profit on SOL cattle fed In twenty
two punches was s2.05 per head, in
addition to the profits OF the hogs
following them. The prices received
were very satisfactory. The 1904
hogs following these steers were
given extra grain. Market prices
in the spring OF 1910 were such
that a profit of s6.67 per hog was
secured, thus giving q profit OF
$12.49 per steer when the pork was
credited to the steers. The follow.
ing feeding year, 1901, proved
unsatisfactory, due to prices which
caused a loss Of seventy-eight cents
per head on 1,13s cattle that were
fed on twenty-eight farms. The 1,646
hogs following these steers returned
an average profit Of $3.50, or, when
the profit on the hogs was credited
to the steers. the net profit was
$4.04 per steer. Until systems of
cost accounting which took into &C.
count all the overhead charges as
we'll as the main cost were used,
the expense Of feeding was under
estimated. The following table shows
the proportionate cost of different
items, based on the cost-accounting
records kept on the twenty-four Iowa
farms. These figures will vary some
what from year to year as the rela-
tive prices OF cattle and feeds change.
The greatest variation will occur
in the original cost of the cattle
and in the cost Of the feeds.
No account was taken Of the occa-
sional loss OF a steer, which ordi-
narily average n half of one per
cent Of the total number: nor we're
interest. taxes and depreciation
charges o. the feeding plant con:
sidered. Careful study indicates that
these and other incidental charges
would about Offset the value Of the
manure. which Is also difficult to
estimate. : Interest has been charged
at six per cent on the cost Of the
cattle laid down at the farm. The
labor percentage was figured on the
basis Of man labor at sixteen cents
an hour, and horse labor at eight
cents an hours The labor cost on
forty.nine punches of, cattle, total.
ing 2,100 head, for an average feed.
ing period of lag days, was o little
over nine and one.half mills per
head. The cost varied from four
mills to a high as two or three
cents. dependent on the manner In
which the cattle were fed. A larger
feeder figured on n cent per day
per steer for laboEI On 500 head
this gave him a small profit, which
increased with the number fed. A
large feeding plant which was oper-'
ated for eleven years in Nebraska,
and during that time fed about 5000
steers, figured the cost at 1.2 cents
per head per day. While this firm
had expensive labor and equipment,
1t nevertheless had every convenience
for the economical handling of the
feeds. o..
The selling cost. including freight,
yardage, commission and other In
cidentals, will vary with the dis
lance shipped. The total cost on
GIG cattle shipped from central Iowa
to Chicago amounted to s3.sS per
head, OF ~thirty-one cents per hun
dredweight. This does not include
shrinkages in transit, which would
have to be added to these costs.
AS the average shrinkage In transit
Of all classes OF cattle Is about
four per cent of their live weight,
the value OF this loss in weight
may be added to the above costs
and the amount calculated on the
hundredweight basis. These figures
give a fair working estimate, as
ordinarily the freight rate will not
run much higher, because persons
living farther east will either be a
shorter distance from Chicago or
will choose some market still farther
east. Those living farther west win,
to a great extent. ~patronize the "riv-
er" stockyards. A prominent Kan
sas feeder estimates, figuring all
charges, that IT, costs fifty cents
per hundredweight to ship from the
central part Of that state to Chicago,
this charge varying somewhat with
the weight Of the cattle.
The difference between the pur-
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