frSF 
 
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\<;m< r I/IT it A i. COSTINGS < OMMITTKK. 
 
 FINAL REPORT 
 
 "N AN 
 
 INVESTIGATION INTO THE COST 
 OF MILK PRODUCTION. 
 
 From 1st OCTOBER, 1919, to 30th September, 1920. 
 
 Presented to Parliament by Command of His P)ajesty. 
 
 LONDON: 
 
 PRINTED AND PUBLISHED BY 
 
 HIS MAJESTY'S STATIONERY OFFICE. 
 
 To be purchased through any Bookseller or directly from 
 II. M. STATION KEY OFFICE at the following address,-: 
 
 IMPERIAL H-.I-SK. KIM, -WAV, LONDON, W.C.2, and 28, AHIN<;I>ON STRKKT, LONDON. S.W.i ; 
 37. PETER STREET. MANCHESTER; 1, ST. ANDREW'S CRESCENT. CARDIFF; 
 
 23, FORTH STREET, EDINBURGH ; 
 or from E. PONSONBY, LTD., 116, GRAFTON STREET. DUBLIN. 
 
 . ISn:,.] Price M. Net. 
 
V- 
 
 V { 
 
 \<\ 
 
 The Members of the Agricultural Costings Committee are as follows : 
 
 Representing : 
 
 Ministry of Food. 
 
 Sir HAREY PEAT, K.B.E. (CKairmari). 
 
 LORD BLEDISLOE, K.B.E. 
 
 Sir W. ANKER SIMMONS, K.B.E. 
 
 E. P. WISE, Esq., C.B. 
 
 C. B. FISHER, Esq., C.B.E. 
 
 A. P. McDouGALL, Esq., C.B.E. 
 
 Sir HENRY REW, K.C.B. 
 Hon. E. G. STRUTT, C.H. 
 
 Sir ROBERT GREIG, LL.D. 
 
 J. RAMSAY, Esq., O.B.E., M.A. 
 
 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. 
 
 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. 
 
 PART I. THE SUMMER PERIOD. 
 
 I. Particulars of the Farms on which the Investigation has been made . 
 
 II. Particulars of the Herds 
 
 III. Costing Methods ,,, 
 
 IV. Results of the Investigation ... 
 
 V. Yield of Milk 
 
 VI. Gross and Net Cost of Foods to Cows 
 
 VII. Comparison of Rations 
 
 VIII. Homegrown Foods and Cost of Production of Milk 
 
 IX. Maintenance of Herds 
 
 X. Comparison of Costs per Gallon and Yield of Milk by Districts 
 
 Page 
 3 
 
 3 
 4 
 4 
 5 
 6 
 6 
 6 
 6 
 6 
 
 PART II. THE COMPLETE YEAR. 
 
 XI. The Year's Investigation ... ... 
 
 XII. Costing Methods ... ... ... 
 
 XIII. Results for the Complete Year ... ... 
 
 XIV. Comparison of Costs for the Winter and Summer Periods of the Investigation 
 
 XV. Comparison of Cost per Gallon and Yield of Milk by Districts 10 
 
 XVI. Other Dairy Stock 11 
 
 XVII. General . 11 
 
 
 9 
 9 
 9 
 
 Note. The cost of the preparation and publication of the Interim and Final Reports on this 
 investigation is estimated at 15,300 of which 70 7s. Od. represents the cost of printing. 
 
AGRICULTURAL COSTINGS COMMITTEE. 
 
 I INAL UK PORT 
 
 ON AN 
 
 INVESTIGATION INTO THE COST OF MILK PRODUCTION. 
 
 An Interim Report (Cmd. 1028) was published on llth November last, covering the first 
 l-ri(xl of the Investigation (from 1st October, 1919, to 30th April, 1920, in the case of England 
 Mini \Yair, :md from 1st November, 1919, to 30th April, 1920, for Scotland), referred to as the 
 Winter Period through this Report. 
 
 The Investigation has mm been carried on over a complete year throughout Great Britain, 
 and this Report summarises the results obtained. 
 
 Part I. deals with the results of the Investigation over the second period comprising the 
 summer months and extending from 1st May to :U)th September, 19-20, for Kngland and Wales 
 .ind from l-i May to .'Ust Ortoher, 1920, in the case of Scotland, referred to throughout as the 
 Summer Period. 
 
 Part 11. deals with tin- results extending over the complete year which for England and 
 \Yules extends from l>t October, 1919, to 30th September, 1920', and for Scotland from 1st 
 \..\ember. 101'.). to 31st October, 1920. 
 
 PART I. 
 Summer Period. 
 
 I. I'AISTH I LARS OF THK FARMS ON WHICH THE INVESTIGATION 
 
 HAS BEEN MADE. 
 
 The number of farms and town dairies on which the costs were recorded during the Summer 
 Period is ae follows : 
 
 Town Dairies. Suburban Farms. 
 
 t ! 
 
 Country Farms. 
 
 Kngland & 
 >.-..tland 
 
 Wale* (Northern Division) 
 (Southern Division) ... 
 
 ' 3 
 
 5 
 
 to 
 
 .VI 
 3fi . 
 
 Totals 
 
 
 3 
 
 B 
 
 136 
 
 
 Summaries of the classes and acreage of farms under supervision are contained in the 
 Interim Report, Para. II., p. 4. 22 farms in England and Wales and 9 in Scotland ceased 
 
 mg under the Milk Investigation, some being transferred to the Committee's General Scheme 
 and some gave up the work. On the other hand 10 new farms were taken on. There were 5 
 fewer dairy farms costed in the Summer Period, the rest of the change? being with one eic- 
 ^eption mixed farms. The acreage and parrimlnr? shown in the=e pummarie? .ire not other 
 -iilly affected by the char 
 
 II. PA !-T ! T 1 . ' ' ' S I F THE HERDS. 
 
 The toi.ii vcrage number of cows in the herds dealt with during the Summer Period in 
 Great Britain was 4,840; 3,223 of the cows being in Kn:'l.md and Wale.- and 1,617 in Scotland. 
 
 (JMB) Wt 38145-37.3 3000 SRI H. St. 0. 3d. A J 
 
The average number of cows per farm was as follows : 
 
 Great Britain 
 
 England and Wales 
 
 Scotland 
 
 33-61 
 32-20 
 36-75 
 
 For particulars as to type of herds, &c., in the Winter Period see Interim Eeport, p. 
 Para. III. These are not materially affected by the changes in the Summer Period. 
 
 5, 
 
 III. COSTING METHODS. 
 
 The same methods have been followed during the summer as those for the winter, as set 
 out in the Interim Report, p. 5, Para. IV., except in the case of manurial values. 
 
 Credit for Manurial Values of Foods. 
 
 The manurial values of all foods consumed, home grown and purchased, have been calculated 
 by the same methods as in the first period, but as part of the foods throughout the summer period 
 were fed in the sheds and part when the cows were grazing, the credit which should be allowed 
 in the cost statements for manurial values can only be a matter of estimate. The Costings Officers 
 obtained in each case the estimated value from the farmer of the dung made in the sheds, in order 
 that this might be used as a guide in arriving at the credit which should be allowed. 
 
 The following table shows the comparison of the calculated net manurial values and of the 
 estimated value of the dung. 
 
 Calculated Net 
 Manuiial Values. 
 
 Per : Estimated Value of Per 
 Gallon. Dung made. i Gallon. 
 
 
 
 
 
 
 
 8. 
 
 </. 
 
 Pence. 
 
 
 
 s. 
 
 d. 
 
 Pence. 
 
 England and 
 
 Wales 
 
 (Northern 
 
 Division) 
 
 1,472 
 
 9 
 
 8 
 
 80 
 
 227 
 
 11 
 
 6 
 
 12. 
 
 
 
 (Southern 
 
 Division) ... 
 
 1,159 
 
 
 
 8 
 
 64 
 
 398 
 
 5 
 
 
 
 22 
 
 Scotland 
 
 
 
 
 1,275 
 
 a 
 
 10 
 
 49 
 
 1,082 
 
 
 
 4 
 
 42 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 Totals 
 
 
 
 3,906 
 
 14 
 
 2 
 
 62 
 
 1,707 
 
 1(1 
 
 10 
 
 275 
 
 
 
 
 
 
 
 
 
 
 
 
 
 As will be seen from the table the credit in either case is comparatively small. In these 
 circumstances the Committee are of the opinion that to make a uniform credit of "275 pence per 
 gallon, in all cases, being the approximate average value of the dung made in the yards, is a fair 
 and reasonable method of dealing with the matter. 
 
 IV. RESULTS 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 were given in the Interim Report, should be read 
 with care, and continually borne in mind. For instance, although the cost of labour for Great 
 Britain is 3'20d. per gallon, the labour represented for 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 Dairy 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 arriving at the costs, the Homegrown Fpods are charged at the following average Market 
 Prices, less cost of marketing : 
 
 s. d. 
 
 Hay 
 
 Straw 
 Roots 
 
 s. 
 9 16 
 5 14 
 1 14 
 
 2 per ton. 
 
 7 
 3 
 
 A certain element of profit may be therefore included, and this must be taken into considera- 
 tions in forming any conclusions upon the figures. 
 
 It has been the intention of the Committee as a general principle to adopt Cost of Pro- 
 duction as the basis on which Homegrown Foods should be charged in their General Costings 
 Scheme, but that basis has not been available in this Investigation and the only actual basis that 
 could be taken has been the market price less cost of marketing. 
 
 Another basis which might have been adopted is " Consuming Value " as is customary in 
 some parts of the country, usually approximately two-thirds of the market price, but it was not 
 felt that this basis was a fair standard. 
 
Tin 1 difference hetueeli market price ;ill<l other bases doe* lint affect the eont of production 
 to any great extent in the -nmmcr hut a> -tat.-.l in tin- Int. -run K.-|>rt of tin- Comnuttro it in 
 otic of the (leteriuinin^ lact.n- in winter milk |tr<xliictioii. 
 
 The full statement of the eo-t .if producing milk at the farms during the |x>riod will he found 
 in Table A in the Appendix, hut the following siimmai\ ^ives the duel item- 
 
 TABLE 1. 
 
 Si \IM\I:\ OK COSTS in l'u..i.i . IN, MII.K M i UK FVKMS 
 Foods valued at Market Pri< 
 
 
 
 Great Britain. 
 
 England & Wale*. 
 
 Scotland. 
 
 CHARGES. 
 
 Labour expended on all Stock in the Herd 
 Food* and Litter : 
 
 Pence per gallon. 
 3.20 
 3-49 
 
 Pence per gallon. 
 3-72 
 3-55 
 
 Pence per gallon. 
 2-45 
 3-39 
 
 
 1-59 
 
 1-32 
 
 1-99 
 
 
 3-08 
 
 3-08 
 
 3-08 
 
 Other Dairy Stock (All Food*) 
 
 2-10 
 1-04 
 
 2-15 
 1-20 
 
 2-04 
 82 
 
 
 12 
 
 15 
 
 08 
 
 
 Nil. 
 
 Nil. 
 
 2-81 
 
 
 
 
 
 Total 
 
 14-62 
 
 15-17 
 
 16-66 
 
 
 
 
 
 CREDITS. 
 
 14 
 
 2-22 
 
 Nil. 
 
 
 2-88 
 
 3-55 
 
 1-91 
 
 
 28 
 
 28 
 
 28 
 
 
 
 
 
 Total Credits 
 
 3-30 
 
 6-05 
 
 2-19 
 
 
 
 
 
 Net Co*t 
 
 11-32 
 
 9-12 
 
 14-47 
 
 
 
 
 
 It will be seen that the total net cost per gallon at the farm, taking home-grown foods at 
 market prices, is : 
 
 Pence. 
 
 Great Britain ... 11'32 
 
 England and Wales ... 9'12 
 
 Scotland ... 14-47 
 
 These results, however, are affected by the questions of depreciation and appreciation of the 
 cows and other dairy stock as will be seen from the following Table 2 and Table 3 later, and the 
 remarks thereon. 
 
 V. YIELD OF MILK. 
 
 The total yield of milk during the period was : in England and Wales, 875,414 gallons, and 
 in Scotland, 613,398 gallons, the total for Great Britain being 1,488,812 gallons. 
 The average yield of milk per cow day was as follows : 
 
 Great Britain ... 
 England and Wales 
 
 Si-ntland 
 
 Cows in Milk. 
 
 Gallons. 
 
 2-171 
 
 2-28 
 
 Total Herd. 
 
 Gallons. 
 
 1-892 
 
 1 77 
 2-09 
 
 The percentage of dr\ cows in the herds for the costing period was a- follows : 
 
 Pel cent. 
 
 (ireat Britain I-TOO 
 
 England and Wales 16'39 
 
 Scotland 8"29 
 
 MM 
 
 A 3 
 
VI. GROSS AND NET COST OF POOD TO COWS. 
 
 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 Coses. 
 (Per Table 1.) 
 
 Percentage of 
 Net Cost. 
 (Per Table 1.) 
 
 
 Pence. 
 8-16 
 
 Per cent. 
 56 
 
 Per cent. 
 
 72 
 
 
 7-95 
 
 52 
 
 87 
 
 
 8-46 
 
 51 
 
 59 
 
 
 
 
 
 VII. COMPAEISON OF KATIONS. 
 
 Owing to the comparatively small amount of feeding done during the summer, the question 
 of rations fed is not of such great importance as during the winter tune. Table B. in the 
 Appendix shows the comparative rations fed in England and Wales and in Scotland. 
 
 VIII. HOME GROWN FOODS AND COST OF PRODUCTION OF MILK. 
 
 The remarks in Para. IX of the Interim Report as to the cost price and market price 
 of home grown foods also apply during the summer period, but again, owing to the smaller 
 quantities fed the question assumes less importance. 
 
 Table C in the Appendix shows the costs per gallon for home grown foods based on farmers' 
 prices and market prices respectively. Table D in the Appendix shows the quantities fed and 
 average market prices, while Table E in the Appendix shows the effect of varying rates per ton 
 of the principal foods on the cost per gallon, assuming that the saane quantities would be fed 
 at different prices. 
 
 IX. MAINTENANCE OF HERDS. 
 
 For the sake of convenience the terms ' ' Appreciation ' ' and ' ' Depreciation ' ' of the herds 
 have been used throughout this Report. It must be clearly understood, however, that the credit 
 or charge under these headings include not only the difference between the opening and closing 
 valuations, but also the effect of all purchases and sales, births and deaths, and transfers in and 
 out. 
 
 The nett credit after maintaining the cows in the herds taking into account the opening 
 and closing valuations and including a loss of 2,520 14s. 2d. arising from deaths of cows was 
 891 17s. 3d. 
 
 The value of the cows in the closing valuations was 14,395 2s. 6d. more than in the opening 
 valuations, but the values of the cows bought and transferred in exceeded by 13,503 os. 3d. those 
 sold and transferred out, leaving the nett increase of 891 17s. 3d. mentioned above. 
 
 The number of cows in the closing valuation was 27 more than at the commencement. 
 
 The average value per head was slightly greater at the close of the period , the figures being 
 at commencing valuation, 40 15s. per head; at closing valuation 43 9s. per head. 
 
 The average prices of the cows in the herds bought, sold and transferred are shown in Table F 
 in the Appendix. 
 
 Of the 5,809 cows passing through the herds during the period, 596 or 9" 7 per cent, were 
 purchased, and 300 others, or 5'03 per cent., were transferred into the herds. The number in 
 the herds at the time of the commencing valuation was 4,913, or 84.57 per cent, of the total 
 number of cows accounted for during the period. At the time of the closing valuation, there were 
 4,940 cows in the herd, or 85'04 per cent, of the total accounted for, 728 or 12'53 per cent, having 
 passed out by sale; 67 or 1'15 per cent, by death, and 74 or T27 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 G and H in the Appendix. 
 
 X. COMPARISON OF COSTS PER GALLON AND YIELD OF MILK. 
 
 The following Table No. 2 shows for each district the direct costs per gallon of milk, and also 
 the average daily yields for cows in milk and all cows. 
 
I 
 
 I 
 i 
 
 I 
 
 CO 
 
 a 
 
 
 
 " g 
 I 
 
 O H 
 
 O 
 
 
 
 / 
 
 S 
 
 i 
 
 o 
 
 O 
 
 
 Ml 
 
 - 
 
 
 ? 
 
 CO 
 
 6 
 
 IN 
 
 
 
 S S 3 2 $ 
 
 S 
 
 S 
 
 
 
 
 CO 
 
 S 
 
 IN 
 
 
 O 
 
 
 2 S S S 
 
 S 
 
 S 
 
 u 
 
 1 
 
 H 
 
 et o> 
 
 CO 
 
 
 
 M 
 
 8 
 
 
 
 d 
 
 8 S 2 3 
 
 ro to ^i ^ 
 
 
 ^ 
 5< 
 
 -d 
 
 g 
 
 
 7 S S S 8 
 
 J2 
 
 
 
 d 
 
 CO <N 
 
 2J 
 
 7< 
 
 
 
 O) fit? 00 CO >O 
 
 oo o> r t^ o 
 
 S 
 
 S 
 
 
 PQ 
 
 o< r- co 
 
 ^' 
 
 
 
 ^ 
 
 
 
 iA to O> 5O 
 
 * * oo 
 
 6 
 
 I 
 
 
 i 
 
 S IN 
 
 IM 
 
 -4 
 
 
 *0 jE 
 
 5 wl 
 
 t tO IN 
 
 / 
 
 - 
 
 r* 
 
 
 c*j 
 
 i-^ C* CO 1^ OD 
 O <O CO CO O 
 
 5 
 
 t- 
 
 
 
 T 
 
 ^^ 
 
 00 
 
 ** 
 
 
 . 
 
 r- - 2 51 
 
 s 
 
 P4 
 
 
 ^^ 
 
 <n >o N 
 
 J 
 
 ^ - 
 
 
 o 
 
 St- 51 r- eo 
 OS O> 1^- ^^ 
 
 S 
 
 
 
 / v 
 
 
 " - 
 
 = 
 
 ^N 
 
 _0 
 
 "cs 
 
 
 2 S g g 2 
 
 o> 
 
 + 
 
 
 5 
 
 
 4r o> IN 
 
 t~ 
 
 ** 
 
 " 
 
 1 
 
 
 r^ IN Q - 
 
 OO -" ^ 00 ^* 
 
 co 
 
 S 
 
 1 
 
 
 M 1O CO 
 
 2 
 
 r^ 
 
 
 
 ^f S IN >O -" 
 
 
 
 S 
 
 1 
 
 
 O OO *f ' 
 
 2 
 
 ^ 
 
 
 
 
 co oo g 23 m 
 
 t~ O> OO CO ^* 
 
 1 
 
 
 s 
 
 
 * 
 
 3 
 
 ^4 
 
 1 
 
 
 Sos s* g> IN 
 00 3* O ^ 
 
 
 
 S 
 
 3" 
 
 M 
 
 
 CO "- 
 
 2 
 
 
 
 
 
 la = Vl r- - 
 
 o 
 
 
 
 
 
 0> <N 
 
 s 
 
 ** 
 
 
 
 . - CJ OC 
 
 i - ao co o ^^ 
 
 g 
 
 S 
 
 
 
 co to *r *~ 
 
 5 
 
 ^^ 
 
 
 
 Sao x 
 ^* O ft ^ 
 
 o 
 
 s 
 
 
 
 -r > 
 ^^ 
 
 s 
 
 pH 
 
 
 
 SiA ^f O O> 
 M O O 
 
 s 
 
 
 
 
 <N C IN - 
 
 n 
 
 r* 
 
 ~* 
 
 
 s 
 
 X 
 n 
 1 
 
 Wagen 
 
 Foods, leu Manurial Values 
 and including Grazing : 
 Cows 
 
 Other Dairy Stock ... 
 
 Proportion of General Ki- 
 
 \*-t\ea. 
 l>r|ir. ri.ition "ii Machinery, 
 
 * 
 
 C 
 | 
 
 
 
 1 
 
 - = 
 
 ! 
 
 || 
 
 (M 
 
 
 A 4 
 
From the foregoing Table, it will be seen that apart from the Yorkshire district (Group "2.) 
 uhere owing to smoke and other difficulties production is expensive, and Group D, the Lothians 
 District in Scotland, where the cost of feeding was high (being 13'06d. per gallon as compared 
 with the average for Scotland 8'18cf.) a high yield is generally accompanied by low costs per 
 gallon. 
 
 There were, however, certain other districts which showed abnormal results in some 
 respects as compared with the average figures. For instance, in Group 12, the cost of foods was 
 ir62d. per gallon as compared with the average for England and Wales of 7'67d. In Group 4 
 the costs of foods was about 2d. higher than the average owing to the charge for grazing being 
 above the normal. Again in Group 7, while the cost of foods was only slightly above the average, 
 the charge for labour per gallon was 5'45d. as against the average for England and Wales of 
 3'72d. In this Group the average yield was 1'65 gallons as compared with the average for 
 England and Wales of 1'77. In the district comprising Salop, Staffs and Warwickshire, the 
 foods cost 9'54d. per gallon as compared with the average for England and Wales of 7'67d., 
 while the yield was well below the average 
 
 The counties comprised in the various District Groups are shown in Table J in the Appendix. 
 
 Valuations of all livestock including the cows and the other dairy stock were made at the 
 commencement of the investigation, at the close of the 1st period on 30th April last, and also 
 at the close of the second period on 30th September and 31st October last?. 
 
 It was realised when the winter investigation was made that the appreciation of the herds 
 (particularly in the case of other dairy stock) during the summer period might have a relatively 
 greater effect on the cost of milk production as the total cost per gallon would be much lower 
 than in the winter. 
 
 This has turned out to be so and the following Table 3 shows the effect per gallon during the 
 summer period. In arriving at these figures feeding costs of the other dairy stock have not been 
 taken into account, the figures being gross. 
 
 TABLE 3. 
 .APPRECIATION AND DEPRECIATION OF THE DAIRY HERDS. 
 
 
 
 Cows. 
 
 Other Dairy Stock. 
 
 Depreciation. 
 
 Appreciation. 
 
 Appreciation. 
 
 England and Wales : 
 District 1 
 
 Pence per Gallon. 
 
 2-07 
 
 Pence per Gallon. 
 
 Pence per Gallon. 
 s-ia 
 
 2 
 
 
 2-61 
 
 2'T1 
 
 3 
 
 
 S'27 
 
 4 '88 
 
 4 
 
 
 49 
 
 3 '82 
 
 
 
 1-84 
 
 5>-14 
 
 6 
 
 
 2-55 
 
 6 '78 
 
 7 
 
 
 2-82 
 
 1-ftR 
 
 8 
 
 
 2-21 
 
 6 P 48 
 
 9 
 
 
 7-59 
 
 2 '69 
 
 10 
 
 
 11 
 
 4-97 
 
 11 
 
 
 1-86 
 
 9-RCI 
 
 12 
 
 
 4-94 
 
 '91 
 
 
 
 
 
 Scotland : 
 
 3-51 
 
 
 1'12 
 
 B 
 
 85 
 
 
 3-57 
 
 
 
 1-85 
 
 
 4-29 
 
 D 
 
 5-34 
 
 
 2 '65 
 
 E 
 
 3-93 
 
 
 50 
 
 P 
 
 2-28 
 
 
 49 
 
 
 
 
 
 In Districts 6 and 8 in England and Wales, the numbers of other dairy stock kept are 
 considerably above the average. 
 
 As will be seen from the above Table considerable appreciation has taken place in most 
 districts, particularly in the case of other dairy stock, which would result in abnormally low 
 costs being shown in some districts as compared with others. 
 
 In recording the district results therefore the Committee have shown separately the direct 
 costs and the appreciation and depreciation of the herds. In arriving at the average costs for 
 Great Britain, England and Wales, and Scotland, however, the Tables have been prepared on 
 the same lines as in their Interim Report. 
 
 As the appreciation and depreciation are to a great extent dependent on the accuracy of the 
 valuations, the Committee feel that, taking into account the fact that conditions were approxi- 
 mately the same in the herds at 30th September in each year, and that the division of the year 
 into winter and summer periods is to some extent ;in arbitrary division for costing purposes, the 
 appreciation or depreciation of the herds should be considered in reviewing the results of the 
 year as a, whole, rather than those of the summer period only. This has accordingly been) done 
 in Part II of the Report, Para. XV. 
 
PART II 
 
 } , 
 
 \i THK YKAI; s IN\ INSTIGATION 
 
 The Committee'-. Interim Import dealt with tin- IVMI|I- ..I' the \\mt.-i period .,n,| I'art I of 
 this Ke|M>rt il<-:ils with the Mtl tr tin- summer period. 
 
 It is de-irahle to combine the whole re-lilt- obtained -d iis lo arri\e Ml the co-l of |ir<Mhletion 
 
 throughout ;i eomplele Near, whieh extend- in ill.' CM-C of Kngland Mild Wale-. from (lie let 
 
 her. I'.H'.I. lo the .'tnil, September. I'.I-JM. mid in llie ea-e of S.-otl;iiid from lli,. 1st November. 
 
 J919, to the :UM (i.-tober, 1920. 
 
 \ I T. COSTING METHODS. 
 
 same principle- huve been followed in arriving at the year's results a- are outlined in 
 paragraph I of Cmd. 1028. 
 
 Home-grown foods have been included at average market prices. 
 
 Mil IM.-ri/TS FOT{ Till'. COMIM.KTK FEAB 
 
 t 
 
 The following: Table No. I i- a siiiiiinar\ of tin- ,-oMs of producing milk at the farms for 
 the complete year, the full detail-- o| which are sbown ill Table 1 of the \ppcndix. 
 
 TABLE 4. 
 
 Si \IM\MY ill- 'COSTS ol I'Rinn , l\., MUK \l IHK F\HMS. 
 HoMK.-t IHOWN i-'iidKS \l M\l!Ki:t I 'KICKS (FOR TWELVE MONTHS) . 
 
 
 
 Great Britain. 
 
 Kngland and Wales. 
 
 Scotland. 
 
 Ijabour expended on all Stocks in tin- Hrnls 
 Foods and Litter : 
 Cows Purchased Foods... ... .. . . 
 
 Pence per gallon. 
 3-89 
 
 6-88 
 
 Pence per gallon. 
 4MU 
 
 7-21 
 
 Pence per gallon. 
 
 '_' ' !<H 
 6-33 
 
 Home-grown Foods 
 
 11-08 
 1-68 
 
 12-31 
 1-69 
 
 9-U1 
 1 '66 
 
 Other Dairy Stock (all Foods) 
 Proportion of General Expenses 
 Depreciation on Machinery, 4c. 
 
 4-00 
 1-18 
 13 
 06 
 
 4-31 
 1-35 
 16 
 
 3'50 
 88 
 09 
 
 l "' 
 
 
 
 
 
 Total Direct Charges 
 
 28-90 
 
 31-45 
 
 26-17 
 
 CREDITS. 
 
 
 93 
 
 
 Other Dairy Stock 
 
 3-49 
 1-54 
 
 3-84 
 1 -74 
 
 2-98 
 
 I '( i 
 
 
 
 
 
 Total Credits 
 
 5-03 
 
 6-51 
 
 4-12 
 
 Net Cost 
 
 23-87 
 
 24-94 
 
 22-05 
 
 
 
 
 
 It will be seen that the total nett cost for the year per gallon at the farm, taking home-grow n 
 foods at market prices is : 
 
 Pence. 
 
 Great Britain ... ... ... 23'87 
 
 England and Wales ... ... ... 24'94 
 
 Scotland ... 22'05 
 
 It will be seen from the above figures that the ascertained cost of production in Scotland is 
 2'89d. per gallon lower than in Kngland and Wales, the difference arising from i-he,i|M-r costs 
 [K-r gallon tor lalxmr. food, genera] e\pen>c> and depreciation on utensils. The appreciation on 
 the herds (including other dair\ stock 1 is also lower. 
 
 XIV COMPARISON OF COSTS Rl; THF. WINTI.I; AM) SUMMKK I'KIHOpS OF 
 
 THE INVESTIGATIONS. 
 
 The following Table No. ."> shows the comparative co>t.- for the tir-t and -ecoml periods for 
 Great Britain. England and Wales and Scotland. 
 
 3S698 
 
 A 5 
 
10 
 
 TABLE 5. 
 COMPARATIVE SUMMARY OF COSTS FOR THE WINTER AND SUMMER PERIODS OF THE INVESTIGATION. 
 
 
 Great Britain. 
 
 England and Wales. 
 
 Scotland. 
 
 
 1st Period. 
 
 2nd Period. 
 
 1st Period. 
 
 2nd Period. 
 
 1st Period. 
 
 2nd Period. 
 
 , 
 
 Pence per 
 
 Pence per 
 
 Pence per 
 
 Pence per 
 
 Pence per 
 
 Pence per 
 
 CHARGES. 
 
 gallon 
 
 gallon. 
 
 gallon. 
 
 gallon. 
 
 gallon. 
 
 gallon. 
 
 Labour expended on all Stock in the Herds... 
 
 4.51 
 
 3-20 
 
 4-99 
 
 3-72 
 
 3-55 
 
 2-45 
 
 Foods and Litter : 
 
 
 
 
 
 
 
 Cows. Purchased Foods... 
 
 9-87 
 
 3-49 
 
 10-06 
 
 3-55 
 
 9-49 
 
 3-39 
 
 Home-grown Foods 
 
 19-42 
 45 
 
 1-59 
 3-08 
 
 20-88 
 61 
 
 1-32 
 
 3-08 
 
 16-54 
 14 
 
 1-99 
 3-08 
 
 Other IJairy Stock (All foods) 
 
 5-68 
 
 2-10 
 
 5-98 
 
 2-15 
 
 5-08 
 
 2-04 
 
 Proportion of General Expenses 
 Depreciation of Machinery &c. 
 
 1-29 
 14 
 24 
 
 1-04 
 12 
 
 1-47 
 16 
 09 
 
 1-20 
 15 
 
 93 
 15 
 
 54 
 
 82 
 08 
 2-81 
 
 Total Charges 
 
 
 
 
 
 
 
 41-60 
 
 14-62 
 
 44-24 
 
 15-17 
 
 36-42 
 
 16-66 
 
 CREDITS. 
 
 
 
 
 
 
 
 Appreciation Cows 
 Other Dairy Stock 
 
 4-03 
 
 14 
 2-88 
 
 4-06 
 
 2-22 
 3-55 
 
 4-00 
 
 1-91 
 
 
 2-38 
 
 28 
 
 2-62 
 
 28 
 
 1-91 
 
 28 
 
 Total Credits 
 
 
 
 
 
 
 
 6-41 
 
 3-30 
 
 6-68 
 
 6-05 
 
 5-91 
 
 2-19 
 
 Net Cost 
 
 35-19 
 
 11-32 
 
 37-56 
 
 9-12 
 
 30-51 
 
 14-47 
 
 
 In the above figures the home-grown foods have been charged at the market prices ascer- 
 tained by the costings officer. 
 
 In the summer period the reduction in labour cost per gallon will be noted owing to the 
 reduced feeding, cleaning of byres, and other causes. 
 
 It will also be noted that owing to increased grazing the cost of foods in the summer period 
 has gone down from 29'29d. in the case of Great Britain ; 30'94d. in England and Wales ; and 
 26'03d. in Scotland to 5'08d. for Great Britain ; 4'87d. for England and Wales ; and 5'38d. for 
 Scotland in the summer period. 
 
 XV. COST FOE THE WHOLE YEAE. 
 
 t 
 
 The following Table is a Summary of the combined figures for each Group for the two 
 periods, after giving effect to the appreciation and depreciation on the herd for the whole year. 
 
 TABLE 6. 
 
 COMPARISON OF COST PER GALLON OF MILK AND YIELD OF MILK PER Cow PER DAY FOR THE 
 TWELVE MONTHS (TAKING INTO ACCOUNT THE APPRECIATION AND DEPRECIATION OF THE 
 HERDS). 
 
 By Districts. 
 
 Home-grown Foods Charged at Market Prices. 
 ENGLAND AND WALES. 
 
 
 
 Cost per Gallon. 
 
 Yield. 
 Cows in Milk. 
 
 Yield. 
 Total Herd. 
 
 
 Pence. 
 27-03 
 
 Gallons. 
 2-04 
 
 Gallons. 
 1-69 
 
 2 
 
 25-95 
 
 2-10 
 
 1-95 
 
 3 
 
 25-90 
 
 1-83 
 
 1-48 
 
 4 
 
 25-67 
 
 1-99 
 
 1-65 
 
 
 25-71 
 
 2-02 
 
 1-70 
 
 g 
 
 21-59 
 
 2 -OC, 
 
 1-68 
 
 7 
 
 30-28 
 
 1-74 
 
 1-37 
 
 8 . 
 
 25-40 
 
 1-72 
 
 1-34 
 
 9 
 
 22-35 
 
 1-90 
 
 1-58 
 
 10 . 
 
 23-07 
 
 1-90 
 
 1-44 
 
 11 , 
 
 22-37 
 
 1-93 
 
 1-51 
 
 12 
 
 27-00 
 
 1-98 
 
 1 64 
 
 
 
 
 
 England and Wales 
 
 25-22 
 
 1-94 
 
 1-59 
 
11 
 
 SCOTLAND. 
 
 
 \ it-i'i. 
 
 Cost per Uallon. Oows in Milk 
 
 VI.-M 
 
 Total Herd*. 
 
 IVn.v li.ill, Mi- 
 District A IH'23 -'ii 4 -' 
 
 (ialloim. 
 1 42 
 
 B -M-43 -' -14 
 
 1*61 
 
 C ... '2\ 2-08 
 
 i r, i 
 
 i) .". 4'.i .' -:v.i 
 
 
 E 72 
 
 2'2U 
 
 F J4 31 
 
 1*09 
 
 
 
 Scotland ... -'-' 3.1 2"2<t 
 
 1-81 
 
 
 
 The p. 1 10,1 oorerad ii Kn-jland and Wales, 1st October, 1919, to 30th September, 19'20; 
 Scotland. 1st November, I'.H'.i. to :Ust October, 1920. 
 
 li will In-, se<>n thai the cost for the whole \> MI- varies between 30"28rf. per gallon, and 18"23d. 
 I'd gallon, and that the jjreat majority of the groups allow a nearly uniform cost about midway 
 between tin- two extremes In Group 7 where the highest cost is recorded, the average yield is 
 only 1'37 gallons for the whole herd, a* compared with an average for England and Wales of 
 1 .")'. gallons. 
 
 In (iroup A in Scotland where the cost is lowest, although the yield is below the average, 
 the feeding costs throughout tin- winter were very low. In this Group the herds are larger than 
 the average and the liu'thinl of feeding vva> apparent Iv very economical. 
 
 XVI. OTHER DAIRY STOCK. 
 
 It was pointed out in the Committee's Interim Report (Paragraph IV., Page 6), that it has 
 not been considered practicable to show the transactions relating to other dairy stock separately 
 in this investigation though the cost of their foods had been recorded. 
 
 The reason for this is that it is exceedingly difficult in practice to keep a separate note of the 
 labour, overhead expenses, manurial values, and other items affecting the other dairy stock, and 
 rather than make an arbitrary apportionment of these charges the Committee included all expenses 
 relating to other dairy stock in the cost of milk production and credited their appreciation in 
 value on the other hand. 
 
 It is interesting to note the ultimate effect over the whole year of this method of treating 
 the other dairy stock. The following Table shows the effect of the other dairy stock transactions 
 on the cost of milk but it must be remembered that the cost of labour, establishment charges, &c., 
 and the credit for manurial values are not included in the figures. 
 
 
 
 Great Britain. 
 
 England and Wales. I Scotland. 
 
 1st Period. 
 
 2nd Period 
 
 1st Period. 
 
 2nd Period. 
 
 1st Period. 
 
 2nd Period. 
 
 Credit for other Dairy Stock including 
 difference between Opening and Closing 
 Valuations, Births, Sales of Calves and 
 Young Stock and Other Herd transactions.. 
 Cost of Foods 
 
 Pence per 
 Gallon. 
 
 4-03 
 5-68 
 
 Pence per 
 Gallon. 
 
 2-88 
 2-10 
 
 Pence per 
 Gallon. 
 
 4-06 
 5-98 
 
 Pence per 
 Gallon. 
 
 3-55 
 2-15 
 
 Pence per 
 Gallon. 
 
 4-00 
 5-08 
 
 Pence per 
 Gallon. 
 
 I'M 
 
 2-04 
 
 Charged to Milk Production 
 Credited 
 
 1-65 
 
 78 
 
 1-92 
 
 1-40 
 
 1-08 
 
 13 
 
 The effect on the cost of production for the whole year was : 
 
 
 Great Britain. 
 
 England and Wales. 
 
 Scotland. 
 
 Credit for Other Dairy Stock 
 Cost of Foods 
 
 Pence per Gallon. 
 3-49 
 4-00 
 
 Pence per Gallon. 
 
 :i-s| 
 4-31 
 
 Pence per Gallon. 
 
 FM 
 
 3-50 
 
 
 
 
 
 N'-t charge 
 
 51 
 
 47 
 
 58 
 
 XVII. GENERAL. 
 
 It will be noticed that m arriving at the total year's wc-t . the results of 1G5 farms are com- 
 bined vv ith the results of 144, 31 farms having been coated for the \\ inter period onh , while 10 new 
 farms costed for the summer period only. One hundred and thirty four larms then-lore remained 
 constant throughout the \.-ar. 
 
 For the sake of continuity, however, the Committee have dealt with the results of the whole 
 165 when combining the figures, as the effect of this on the all year round cost is very slight. 
 
12 
 
 Foods. 
 
 The cost of foods is the largest item of cost particularly in the winter time when it is from 
 80 to 90 per cent, of the nett cost. 
 
 The price at which home grown foods are charged in the cost accounts is one of the deter- 
 mining factors. If home-grown foods are charged at cost of production the bare (and lowest) 
 cost of milk is arrived at. If these be charged at market prices, then the cost may include an 
 alement of profit 
 
 Herd Transactions. 
 
 In an investigation of this character where the cost of home-bred cows is not known and 
 valuations are therefore necessary it is difficult to prevent the cost results from being affected to 
 some extent by variations in the market prices, of cows and other dairy stock, as the mind of the 
 valuer is bound to be affected to some extent by the prevailing prices. The Committee have so 
 jar as possible arranged for as conservative a valuation as possible in all cases. 
 
 The average rates per head for cows were as shown by the valuations as follows : 
 
 
 
 Great 
 
 Britain. 
 
 England 
 
 and 
 
 Wales. 
 
 Scotland. 
 
 As 
 As 
 
 As 
 
 at 
 at 
 at 
 
 commencement of Investigation 
 30th April 
 
 
 39 
 40 
 43 
 
 s. 
 10 
 13 
 9 
 
 d. 
 
 
 
 
 
 
 39 
 39 
 45 
 
 s. 
 2 
 18 
 
 
 d. 
 
 
 
 
 
 
 40 
 42 
 
 40 
 
 . 
 6 
 1 
 5 
 
 d. 
 
 
 
 4 
 
 close of Investigation 
 
 The above increase was however more than offset by the increased cost of the cows purchased 
 and transferred in to replace cows sold, dead, and transferred out, the nett charge to milk pro- 
 duction for the total year being - 06d. per gallon for Great Britain. Scotland shows a charge of 
 l'72d. as against a credit for England and Wales of "93d. , and when comparing the results of the 
 two countries for any period, the fact that these figures are affected by the valuations should be 
 borne in mind. 
 
 Conditions. 
 
 Local conditions should also be borne in mind when considering the results. It will be 
 noticed that in some districts the winter cost of production was above the average while the 
 summer cost was correspondingly lower, the cost for the whole year being normal. To some 
 extent this may have been due to the variations in the valuations at the close of the winter period, 
 but the special local conditions are the predominating factors. 
 
 The Agricultural Costings Committee desires to again express its thanks for assistance in 
 carrying 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 Beading 
 University College ; and also to the Institute of Agricultural Economics at Oxford for assistance 
 throughout the investigation and in reporting on the results. 
 
 22nd March, 1921. 
 
 TABLE A. 
 
 SUMMAKY. OF COSTS. 
 
 Summer Period. 
 
 (1st May, 1920, to 30th September, 1920.) 
 (1st May, 1920, to 31st October, 1920.; 
 
 England and Wales. 
 Scotland. 
 
 
 
 At Market Prices. 
 
 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 (Costs delivered at the 
 Farm) 
 
 s. d. 
 
 21,611 4 
 9,923 12 G 
 19,108 14 5 
 
 s. d. 
 19,827 13 7 
 
 63,702 17 11 
 
 Pence per 
 Gallon. 
 3-20 
 
 Pence per 
 Gallon. 
 3-72 
 
 Pence per 
 Gallon. 
 
 2-45 
 
 3-49 
 1-59 
 3-08 
 
 3-55 
 
 1-32 
 3-08 
 
 3-39 
 1-99 
 3-08 
 
 
 Grazing (at estimated Cost) 
 Total Foods Cows 
 
 Other Dairy Stock (on same basis as above 
 slid including Milk fed to Calves) 
 
 Total Foods 
 
 50,643 7 3 
 13,059 10 8 
 
 8-16 
 2-10 
 
 7-95 
 2-15 
 
 8-46 
 2-04 
 
 
 10-26 
 
 10-10 
 
 10-50 
 
TABU! \ Continued. 
 Si MM \\:\ OK I'OSTfl 
 
 At Market Priora. 
 
 1 
 
 Great Britain. 
 
 England 
 and 
 Wai... 
 
 Scotland. 
 
 Proportion of (it-nun! Kxpense. allocated to Milk 
 
 X. .. ,1. 
 
 
 6,4i3 'A 11 
 
 718 19 5 
 
 Pence per 
 
 Gallon. 
 
 [01 
 
 12 
 
 Peace per 
 Gallon. 
 
 1-20 
 18 
 
 IVn.v |. . 
 Gallon. 
 
 M 
 M 
 
 2-81 
 
 l'.-|.r.vi:iiiuii on li.nry Machinery and Utensils at 
 10 per cent. JKT Aiinum (excluding Butter and 
 
 Maintenance of Herd : 
 Cows. Coat. After taking into account 
 Valuation of Cows at beginning and end 
 of Period, Purchaaea, Sale*, Transfers, 
 
 Total 
 
 
 
 90,742 14 10' 
 
 14-62 
 
 15-17 16-66 
 
 CREDITS. 
 
 Maintenance of Herd : 
 I'ows. Credit. After taking into account 
 Valuations of Cows at beginning and end 
 of the Period, Purchases, Sales, Transfers, 
 Ili-atliM. Jfcc 
 
 891 17 > 
 17,877 3 
 
 
 
 14 
 
 2-88 
 28 
 
 2-22 
 
 3-55 
 28 
 
 1-91 
 28 
 
 Other Dairy Stock. Credit. After taking 
 into account Valuations at beginning and 
 end of the Period, Births, Purchase*, Sales, 
 Transfers, Deaths, &c 
 
 Total . 
 
 
 
 
 
 3-30 
 
 6-05 2-19 
 
 Net Cost 
 Yield of Milk 
 
 
 
 
 
 11-32 
 
 9-12 14-47 
 
 
 
 
 
 Gallons. 
 1,488,812 
 
 Gallons. Gallons. 
 875,414 613,398 
 
 TABLE B. 
 Summer Period. 
 
 COMPARATIVE STATEMENT OF THB WEIGHT AND COST OF RATION PBB Cow DAY AND PEB 
 GALLON OF MILK IN ENGLAND AND WALES AND IN SCOTLAND. 
 
 (ALL Cows IN HERD.) 
 
 
 
 Average Weight of Average Cost Average Cost of 
 Ration per Cow of Ration per Cow Ration 
 per Day. per Day. per Gallon. 
 
 li II 
 
 England 
 and 
 W.les. 
 
 Scotland. 
 
 England 
 and 
 Wale*. 
 
 Scotland. 
 
 England 
 and 
 W.les. 
 
 Scotland. 
 
 Purchased Foods 
 
 Lbs. 
 ,6-34 
 
 Urn. 
 
 7-54 
 
 Pence. 
 
 i;-28 
 
 Pence. 
 7-12 
 
 Pence. 
 3-55 
 
 Pence. 
 3-39 
 
 Home-grown Foods : 
 Hav .. 
 
 M 
 
 4-50 
 
 1-17 
 
 1 :;:; 
 7-80 
 2-59 
 
 15 
 I'll 
 
 . M 
 
 1-18 
 
 1 ill 
 
 If, 
 05 
 
 47 
 44 
 55 
 50 
 03 
 
 Straw 
 
 Roots 
 
 Other Foods 
 
 Litter ... 
 
 Total Home-grown 
 Total Purchased and Home-grown 
 
 6-34 
 
 12-39 
 
 2-25 
 
 in 
 
 1-32 
 
 1-99 
 
 1-2-68 
 
 19-93 
 
 8-53 
 5-47 
 
 11-25 
 8* it 
 
 4-87 
 
 :-,.. 
 
 I* 
 
 Total 
 
 
 
 
 
 14-00 
 
 17-6'J 
 
 7-95 
 
 8-46 
 
 
 NOTE. Purchased foods are taken at cost prices, and home-grown foods at market prices, less cost of marketing. 
 The period covered is : For England and W.-ili-s. 1st Mar. I'.i-Ju to :oth September, and for Scotland. 1st May, I'.'J'i to 
 31st October. 1920. The above figures are gross ; mtnurial values have not been deducted. 
 
14 
 
 TABLE C. 
 Summer Period. 
 COMPARISON OF FARMERS' PRICES AND AVERAGE MARKET PRICES. 
 
 
 
 Net Cost p 
 Based on Farmers' 
 Valuation of 
 Home-grown Foods. 
 
 er Gallon. 
 Based on Market 
 Prices for 
 Home-grown Foods. 
 
 
 Pence. 
 1-54 
 1-31 
 
 1-88 
 
 Pence. 
 1-59 
 1-32 
 1-99 
 
 England and Wales 
 
 
 
 TABLE D. 
 
 Summer Period. 
 
 AVERAGE MARKET PRICE OF HOMEGROWN FOODS FED TO Cows IN GREAT BRITAIN. 
 
 
 
 Quantities 
 Fed. 
 
 Value at 
 average 
 Market Prices. 
 
 Average Rate 
 per Ton. 
 
 Cost 
 per Gallon. 
 
 Hav 
 
 Tons. 
 260 
 
 
 
 2,550 
 
 s. d. 
 9 16 2 
 
 Pence. 
 
 41 
 
 
 250 
 
 1,432 
 
 5 14 . 7 
 
 23 
 
 Boots 
 
 1,178 
 
 2,017 
 
 1 14 3 
 
 33 
 
 Other Foods 
 
 1,331 
 
 3,671 
 
 2 15 2 
 
 59 
 
 
 
 
 
 
 Total 
 
 3,019 
 
 9,670 
 
 Litter 
 
 1-56 
 03 
 
 TABLES. 
 Summer Period. 
 
 COST PER GALLON OF MILK AT VARYING PRICES FOR HOMEGROWN FOODS FED TO Cows. 
 Assuming that the same quantity would be fed. (Showing effect of Gallon Cost of Milk.) 
 
 Hay. 
 
 Straw. 
 
 Boots. 
 
 Price per Ton. 
 
 Cost 
 per Gallon. 
 
 Price per Ton. 
 
 Cost 
 per Gallon. 
 
 Price per Ton. 
 
 Cost 
 per Gallon. 
 
 t. d. 
 
 Pence. 
 
 s. d. 
 
 Pence. 
 
 i. d. 
 
 Pence. 
 
 14 
 
 59 
 
 600 
 
 24 
 
 2 10 
 
 47 
 
 13 
 
 54 
 
 5 10 
 
 22 
 
 250 
 
 43 
 
 12 
 
 50 
 
 500 
 
 20 
 
 200 
 
 38 
 
 11 
 
 46 
 
 4 10 
 
 18 1 17 6 
 
 36 
 
 10 
 
 42 
 
 400 
 
 16 1 15 
 
 33 
 
 900 
 
 38 
 
 3 10 
 
 14 1 12 6 
 
 30 
 
 800 
 
 34 
 
 300 
 
 12 1 10 
 
 28 
 
 700 
 
 29 
 
 2 10 
 
 10 176 
 
 26 
 
 600 
 
 25 
 
 
 1 5 
 
 24 
 
 
 
 
 : ,00 
 
 19 
 
 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. 
 
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 5 
 
 
 
 te " 
 
 to 
 
 
 
 l| : = 1 1 
 
 
 
 
 *** cs &D r^ 
 
 
 
 
 1 = 
 
 
 
 
 '3 O X - "S 
 
 i^ll f 1 
 
 
 
 
 jjiU I* 8 
 
 
17 
 
 TABLE I. 
 
 Suiniiuiry of Costs. 
 
 !M October, 1920.) S,;.tl,ind. 
 October, I'.H'.i :nuh S.-pi.-ml..-!-. I'.i'JO.' /.>//,/!// nnd Wales. 
 
 INK COMPLBTB YBAR. 
 
 
 
 At Market Price*. 
 
 Great Britain. 
 
 England 
 and 
 Wales. 
 
 Scotland. 
 
 Wage*, iufl'i'lnii; FwdiiiK ami Attending Cows 
 1 itlior Duiry Stock, but ezclii<ling Delivery 
 and Retail Labour and Management ... 
 
 Food and Litter : 
 COWK. Purchased (Cost delivered at the 
 Farm) 
 
 .. d. 
 
 91,300 2 
 147,063 5 11 
 22,304 4 6 
 
 >. d. 
 51,650 12 3 
 
 Pence per 
 Gallon. 
 
 3-89 
 
 Pence per 
 Gallon. 
 
 4-43 
 
 IVmv [NT 
 Gallon. 
 
 2-98 
 
 6-88 
 11-08 
 1-68 
 
 7-21 
 12-31 
 1-69 
 
 6-33 
 9-01 
 1-66 
 
 H. line Grown ... 
 
 (! razing (at estimated Cost) 
 Total Foods Cows 
 
 nili'T I>.iir\ Stock (on same basis as aliove 
 and including Milk fed to Calves) 
 
 Total Foods 
 
 Proportion .if (n'MiTu! 1 '.xBases allocated to Milk 
 Production 
 
 260,667 10 7 
 53,166 1 4 
 
 313,833 11 11 
 15,635 14 1 
 1,712 1 5 
 
 785 18 9 
 
 19-64 
 4-00 
 
 21-21 
 4-31 
 
 17-00 
 3-50 
 
 
 
 23-64 
 
 "" 
 
 13 
 06 
 
 26-52 
 1-35 
 15 
 
 20-50 
 88 
 09 
 
 1-72 
 
 ..itimi on Dairy Machinery and Utensils at 
 10 per cent, per annum (excluding Batter and 
 Cheese-making Utensils) 
 Maintenance of Herd : 
 Cows. Cost. After taking into account 
 Valuations of Cows at beginning and end 
 of Period, Purchases, Sales, Transfers, 
 Deaths. .Vi- ... 
 
 ,1 
 
 
 383,617 18 6 
 
 28-90 
 
 31-45 
 
 26-17 
 
 Maintenance of Herds : 
 vs. Credit. After taking into account 
 Valuations of Cows at beginning and end 
 of Pi-riod. Purchases, Sales, Transfers, 
 Deaths, Ac 
 
 4i;,.\v. 10 o 
 
 16,787 17 9 
 
 
 
 3-49 
 1-26 
 28 
 
 93 
 
 3-84 
 1-46 
 28 
 
 2-92 
 92 
 28 
 
 Other Dairy Stock. Credit. After taking 
 into account Valuations at beginning and 
 end of the Period, Births, Purchases, Sales, 
 Transfers, Deaths, 4c 
 
 Manurial Value, of Food. {,. ; ~ 
 Total 
 
 
 
 
 
 5-03 
 
 6-51 
 
 4-12 
 
 Set Cost 
 
 : of Milk 
 
 
 
 
 
 23-87 
 
 24-94 
 
 22-05 
 
 
 
 
 
 Gallons. 
 3,183,998 
 
 Gallons. 
 1,998,404 
 
 Gallons. 
 1.185,594 
 
 TABLE J. 
 
 Area of Local Districts. 
 England and Wales. 
 
 Northern Area. 
 
 Group 1. Northumberland, Cumberland, Westmoreland, Durham 
 
 2. Yorkshire ... 
 
 3 Noit.-. I'-.-il' ' r, Rutland, Lincoln 
 
 ' Salop, Si 1 Warwick ... 
 
 11 :i-nar\(iii, Denbigh, Flint, Merioneth, Montgomery 
 
 1-J. Laii' a -hire and UK. -lure 
 
 No. of 
 Farms. 
 
 11 
 9 
 
 6 
 
 12 
 8 
 4 
 
 60 
 
is 
 
 TABLE J. continued. 
 England and Wales continued. 
 
 Southern Area. Fa*' 
 
 Group 4. Lines, Hunts, Beds, Herts, Northants, Cambs, Essex, Norfolk, 
 Suffolk 
 
 5. Kent, Surrey, Sussex, Middlesex, Wye 
 
 6. Hants, Berks, Bucks, Oxon 
 
 7. Cornwall, Devon, Dorset ... ... ... ... ... ... ... 6 
 
 8. Somerset, Wilts, Glos, Worcester, Hereford 
 
 10. Monmouth, Glamorgan, Carmarthen, Pembroke, Cards, Brecknock, 
 
 Radnor 13 
 
 50 
 
 Scotland. 
 
 Group A. Dumfries, Kirkcudbright," Wigtown 
 
 B. Ayr, Lanark 
 
 C. Renfrew, Dumbarton, Bute, Argyll, Stirling 
 
 D. The Lothians 
 
 E. Fife, Kinross, Clackmannan, Perth 
 
 F. Seaboard from Aberdeen to Inverness 
 
 7 
 9 
 9 
 3 
 9 
 7 
 
 44 
 
4C2D89 
 
 -T 
 
 UNIVERSITY OF CALIFORNIA LIBRARY