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 '■'"f' report on an investigation into th 
 
 3 1924 003 054 586 
 
AGRICULTURAL COSTINGS COMMITTEE. 
 
 / 
 
 FINAL REPORT 
 
 .^/ 
 
 'y 
 
 ON AN 
 
 INYESTIGATION INTO THE COST 
 OF MILK PRODUCTION. 
 
 From 1st OCTOBER, 1919, to 30tli September, 1920. 
 
 Presented to Parliament by Command of His Dlajestv. 
 
 S:-^ 
 
 LONDON : 
 
 PRINTED AND PUBLISHED BY 
 
 HIS MAJESTY'S STATIONERY OFFICE. 
 
 (J : ^ 'I 
 
 
 'I, 
 
 ''Vi,. 
 
 To be purcliased through any Bookseller or directly from 
 
 H.M. STATIONERY OFFICE a,t the following 'addresses : 
 
 Imperial House, Kingsway, London, W.C.S, and 28, Abingdon Street, London, S.W.i ; 
 
 37. Peter Street, Manchester ;- 1, St. Andrew' is Crescent, Cardiff: 
 
 23 Forth Street, Edinburgh ; 
 
 or fi-om E..PONS.ONBY, Ltd_., 116, Grafton Street, Dublin. 
 
 -im.-^ - 
 
 |[Cmd. ISOo.j Frice Bd. Net. 
 
 
 <TM 
 
The Members of the AgTicultural Costings Committee are as follows : — 
 
 Sir Harry Peat, K.B.E. (C/Tafrmftn). ) Representing :- 
 
 Lord Bledisloe, K.B.E. 
 
 SirM^ Anker Simmons, K.B.E. I Ministry of Pood 
 
 E. F. Wise, Esq., C.B. ^ 
 
 C. B. Fisher, Esq., C.B.E. 
 
 A. P McDouGALL, Esq., C.B.E. 
 
 Sir Henry Eew, K.C.B. 
 Hon. E. G. Steutt, C.H. 
 
 Sir Egbert Geeig, LL.D. 
 
 J. Ramsay, Esq., C.B.E. , M.A. 
 
 Professor J. E. Campbell. 
 
 Dr. HiNCHCLIFF. 
 
 C. S. Orwin, Esq. 
 
 Mrs. Eeeves. 
 
 E. B. Walker, Esq. 
 
 E. W Langford, Esq. 
 A. Batchblor, 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 Ee- 
 search in Agricultural 
 Economics. 
 
 Consumers' Council. 
 
 Agricultural Council. 
 Irish Agriculturists. 
 
 / ^J 
 
 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. 
 
 I - 
 
 XI. The Year's Investigation 
 
 xil. 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 
 
 XVI. Other Dairy Stock .... 
 
 XVII. General 
 
 9 
 
 9 
 
 9 
 
 9 
 
 10 
 
 11 
 
 11 
 
 NoU. — The cost of the preparation and pubhcation of the Interim and Final Reports on this 
 investigation is estiraatcd at .£15,300 of which £70 76-. Od. represents the cost of printiucf. 
 
AGRICULTURAL COSTINGS COMMITTEE. 
 
 FINAL KEPORT 
 
 ON AN 
 
 INVESTIGATION INTO THE COST OF MILK PEODUCTION. 
 
 An Interim Eeport (Cmd. 1028) was published on 11th November last, covering the first 
 period of the Investigation (from 1st October, 1919, to 30th April, 1920, in the case of England 
 and Wales and from 1st November, 1919, to 30th April, 1920, for Scotland), referred to as the 
 Winter Period through this Eeport. 
 
 The Investigation has now been cai-ried 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 30th September, 1920, for England and Wales 
 and from 1st May to 31st October, 1920, in the case of Scotland, referred to throughout as the 
 Summer Period. 
 
 Part. II. deals with the results extending over the complete year which for England and 
 Wales extends from 1st October, 1919, to 30th September, 1920', and for Scotland from 1st 
 November, 1919, to 31st October, 1920. 
 
 PART I. 
 
 Summer Period. 
 
 I. PARTrClII.ARS OF THE FARMS ON WHKJH THE INVESTIGATION 
 
 HAS BEEN MADE. 
 
 The number of farms and town dairies on which the costs were recorded during the Summer 
 Period is as follows : — 
 
 
 Town Dairies. 
 
 Suburban Farms. 
 
 Country Farms. 
 
 England & Wales (Northern Division) 
 
 „ „ (Southern Division) 
 
 Scotland 
 
 3 
 
 6 
 
 50 
 50 
 36 
 
 Totals 
 
 3 
 
 5 
 
 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 M^ales and 9 in Scotland ceased 
 costing under the Milk Investigation, some being transferred to the Committee's Oreneral 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 changes being with one ex- 
 ception mixed farms. The acreage and particulars shown in these summaries are not otherwise 
 materially affected by the changes. 
 
 11. PARTICULARS OF THE HERDS. 
 
 The total average number of cows in the herds dealt vnth during the Summer Period in 
 Great Britain was 4,840; 3,223 of the cows being in England and Wales and 1,617 in Scotland.. 
 
 Wt, 39145-3738 3000 5/21 H, St. G, 36, 
 
 A 2 
 
The average number of cow s per farm was as follows :- 
 
 Great Britain ... ... ... 
 
 England and Wales 
 
 Scotland 
 
 33-61 
 32-20 
 36-75 
 
 For particulars as to type of herds, &e., in the Winter Period see Interirn Keport, p. 5, 
 Para. III. These are not materially affected by' the changes in the Summer Period. 
 
 III. COSTING- METHODS. 
 
 The same methods have been followed during the summer as those for the winter, as set 
 out in the Interim Eeport, 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 
 vvere 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 Of&cers 
 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. 
 
 1 
 
 Calculated Net 
 1 Manuiial Values. 
 
 Per 
 Gallon. 
 
 Estimated Value of 
 Dung made. 
 
 Per 
 Gallon. 
 
 England and Wales (Northern Division) 
 
 „ „ „ (Southern Division) 
 
 Scotland 
 
 £ s. d. 
 1,472 9 8 
 1,159 8 
 1,276 3 10 
 
 Pence. 
 
 ■80 
 •64 
 •49 
 
 £ s. d. 
 
 227 11 6 
 
 398 5 
 
 1,082 4 
 
 Pence. 
 •12 
 •22 
 •42 
 
 Totals 
 
 3,906 14 2 
 
 •62 
 
 1,707 16 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, isi a fair 
 and reasonable method of dealing with the matter. 
 
 lY. EESULTS OF THE INVESTIGATION. 
 
 Costs. 
 
 For the purpose of considering the general results of thisi 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 'i-2Qd. 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 waa 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 arrivmg at the costs, the HomegroAvn Foods are charged at the following average Market 
 Prices, less cost of marketing : — 
 
 Hay 
 
 Straw 
 Eoots 
 
 £ s. d. 
 
 9 16 2 per ton. 
 
 5 14 7 „ 
 
 1 14 3 
 
 A certain element of profit may be therefore included, and this must be ta:ken 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 Costinffs 
 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 fhe country, usually approximately two-thirds of the market, price, but it was not 
 felt -that this basis was a fair standard. 
 
The difference between marlcet price and other bases does not affect the cost of production 
 to any great extent in the summer but as stated in the Interim Eeport of the Committee it is 
 one of the determining factors in winter milk production. 
 
 The full statement of the cost of producing milk at the farms during the period will be found 
 in Table A in the Appendix, but the following summary gives the chief items. 
 
 TABLE 1. 
 
 Summary of Costs of Producing Milk at the Farms. 
 
 Home-grown Foods valued at Market Prices. 
 
 Great Britain. 
 
 England & Wales. 
 
 Scotland. 
 
 Charges. 
 
 Labour expended on all Stock in the Herd 
 Foods and Litter : — 
 
 Cows. — Purchased Foods 
 
 Home-grown Foods . . . 
 Grazing 
 Other Dairy Stock (All Foods) 
 Proportion of general Expenses ... 
 Depreciation of Machinery, &c. ... 
 Maintenance of Herds 
 
 Total 
 
 Credits. 
 
 Credit on Cows 
 
 Credit on Other Dairy Stock 
 Manurial Value of Foods... 
 
 Total Credits . 
 
 Net Costs 
 
 Pence per gallon. 
 3.20 
 
 Pence per gallon. 
 3-72 
 
 Pence per gallon. 
 2-45 
 
 49 
 59 
 08 
 10 
 04 
 12 
 Nil. 
 
 •55 
 ■32 
 •08 
 •15 
 •20 
 ■15 
 Nil. 
 
 •39 
 •99 
 
 •08 
 •04 
 •82 
 •08 
 •81 
 
 14-62 
 
 15-17 
 
 16^66 
 
 •14 
 
 ■28 
 
 2^22 
 
 3^55 
 
 ■28 
 
 Nil. 
 
 1^91 
 
 •28 
 
 3^30 
 
 6^05 
 
 2^19 
 
 1132 
 
 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 ir32 
 
 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 : — 
 
 Cows in Milk. 
 
 Total Herd. 
 
 Gallons. 
 
 Gallons. 
 
 2-171 
 
 1-892 
 
 2-90 
 
 1-77 
 
 2-28 
 
 2-09 
 
 Great Britain 
 
 England and Wales 
 
 Scotland 
 
 The percentage of dry cows in the herds for the costing period was as follows :: — 
 
 Per cent. 
 
 Great Britain 13-00 
 
 England and Wales 16-39 
 
 Scotland 8-29 
 
 32698 ^ 3 
 
VI. GEOSS AND NET COST OF FOOD 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 
 
 G-ruRS Coses. 
 
 (Per Table 1.) 
 
 ' Percentage of 
 Net Cost. 
 (Per Table 1.} 
 
 Great Britain ; 
 
 England and Wales 
 
 Scotland 
 
 Pence. 
 8-16 
 7-95 
 8-46 
 
 Per cent. 
 56 
 52 
 51 
 
 Per cent. 
 
 72 
 87 
 59 
 
 VII. COMPAEISON OF EATIONS. 
 
 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 time. Table B. in the 
 Appendix shows the compar-ative rations fed in England and Wales and in Scotland. 
 
 VIII. HOME GEOWN FOODS AND COST OF PEODUCTION OF MILK. 
 
 The remarks in Para. IX of the Interim Eeport 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 same quantities would be fed 
 at different prices. 
 
 IX. MAINTENANCE OF HEEDS. 
 
 For the sake of convenience the torms ' ' Appreciation ' ' and ' ' Depreciation ' ' of the herds 
 have been used throughout this Eeport. 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 lis. 2d. arising from deaths of cows was 
 
 £891 17s. Sd. 
 
 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 5s 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 beine— 
 at commencing valuation, £40 15s. per bead; 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 97 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 commencmg valuation was 4,918, 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 ni the herd, or 85-04 per cent, of the total accounted for, 728 or 12-53 per cent havina 
 passed out by sale ; 67 or TIS per cent, by death, and 74 or 1-27 per cent, had been transferred 
 out of the herds. These total figures are for Great Britam. Separate particulars for Fn^l!,n^ 
 and Wales and Scotland are given in Tables G and H in the Appendix. P^"'™'*''^^ ^'^^ England 
 
 X. COMPAEISON OF COSTS PEE GALLON AND YIELD OF MILK. 
 
 The following Table No. 2 shows for each district the direct costs per gallon of milk nn^ oi 
 the average daily yields for cows in milk a,nd all cows. ^ ^ ^' ^"^^ ^^'° 
 
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 From the foregoing Table, it will be seen that apart from the Yorkshire district (Group 'A) 
 \shere owing to smoke and other difficulties production is' expensive, and Group D, the' Lothians 
 District in Scotland, where the cost of feeding wa-s high (bemg 13'06fl!. per gallon as compared 
 with the average for Scotland 8"18d:.) 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 
 ll'62d. 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 sUgJitly 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 g.rriving at these figures feeding costs of the other dairy stock have not been 
 taken into account, the figures being gross. 
 
 TABLE 8. 
 Appreciation and Depreciation of the Dairy Herds. 
 
 Cows. 
 
 Depreciation. 
 
 Appreciation. 
 
 Other Dairy Stock. 
 
 Appreciation. 
 
 England and Wales : — 
 
 District 1 
 
 )? 
 
 2 
 
 J? 
 
 3 
 
 7) 
 
 4 
 
 )) 
 
 5 
 
 
 6 
 
 )) 
 
 7 
 
 
 8 
 
 J) 
 
 9 
 
 5) 
 
 10 
 
 1) 
 
 11 
 
 n 
 
 12 
 
 Pence per Gallon. 
 2-07 
 
 Pence per Gallon. 
 
 Pence per Gallon. 
 
 •61 
 •27 
 •49 
 •84 
 •55 
 •82 
 •21 
 •59 
 •11 
 •86 
 •94 
 
 •13 
 •51 
 •88 
 •82 
 •14 
 •78 
 •85 
 •48 
 •69 
 •27 
 •60 
 •91 
 
 Scotland :- 
 
 
 
 
 District A 
 
 3^51 
 
 
 
 
 B 
 
 •85 
 
 
 
 
 
 
 1^85 
 
 
 
 
 D 
 
 5^34 
 
 ^_ 
 
 
 B 
 
 3-93 
 
 
 
 
 P 
 
 2^28 
 
 
 
 
 M2 
 
 
 3^57 
 
 
 4^29 
 
 
 2-65 
 
 
 •56 
 
 
 •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 an 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. 
 
 The Complete Year. 
 
 XI. THE YEAR'S INVESTIGATION. 
 
 The Committee's Interim Report dealt with the results of the winter period and Part I of 
 this Report deals with the costs for the summer period. 
 
 It is desirable to combine the whole results obtained so as to arrive at the cost of production 
 throughout a complete year, which extends in the case of England and Wales from the 1st 
 October, 1919, to the 30th September, 1920, and in the case of Scotland from the 1st November, 
 3919, to the 31st October, 1920. 
 
 XII. COSTING METHODS. 
 
 The- same principles have been followed in arriving at the year's results as are outlined in 
 paragraph 4 of Cmd. 1028. 
 
 Home-grown foods have been included at average market prices. 
 
 XIII. RESULTS FOR THE COMPLETE YEAR. 
 
 The following Table No. 4 is a summary of the costs of producing milk at the farms for 
 the complete year, the full details of which are shown in Table I of the Appendix. 
 
 TABLE 4. 
 
 "'•■ ■ Summary of Costs of Producing Milk at the Farms. 
 
 Homb-Grown Foods at Market Prices (for Twelve Months). 
 
 Great Britain. 
 
 Labour expended on all Stocks in the Herds 
 Foods and Litter : — 
 
 Cows. — Purchased Foods... 
 Home-grown Foods 
 Grazing 
 Other Dairy Stock (all Foods) 
 Proportion of General Expenses 
 Depreciation on Machinery, &c. 
 Depreciation Cows 
 
 Total Direct Charges 
 
 Credits. 
 
 Appreciation Cows 
 
 „ Other Dairy Stock 
 Manurial Value ^ ... 
 
 Total Credits 
 
 Net Cost 
 
 Pence per gallon. 
 3-89 
 
 08 
 68 
 00 
 18 
 13 
 06 
 
 28-90 
 
 3-49 
 1-54 
 
 5-03 
 
 23-87 
 
 England and Wales. 
 
 Scotland. 
 
 Pence per gallon. 
 4-43 
 
 7 
 
 12 
 
 1 
 
 4 
 
 -21 
 -31 
 •69 
 •31 
 -35 
 ■15 
 
 31-45 
 
 -93 
 3-84 
 1-74 
 
 .6-51 
 
 24-94 
 
 Pence per gallon. 
 2-98 
 
 33 
 
 01 
 66 
 50 
 88 
 09 
 72 
 
 26-17 
 
 2-92 
 1-20 
 
 4-12 
 
 22-05 
 
 It will be seen that the total nett cost for the year per gallon at the farm, taking home-grown 
 foods at market prices is : — 
 
 Great Britain 
 England and Wales 
 Scotland 
 
 Pence. 
 
 23-87 
 24-94 
 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 England and Wales, the difference arisiDg from cheaper 'costs 
 per gallon for labour, food, general expenses and depreciation on utensils. The appreciation on 
 the herds (including other dairy stock) is also lower. 
 
 XIV. COMPARISON OF COSTS FOR THE WINTER AND SUMMER' PETJIODS OP 
 
 THE INVESTIGATIONS. 
 
 The following Table No. 5 shows the comparative costs for the first and second periods for 
 Great Britain, England and Wales and Scotland. ' 
 
 32698 
 
 A 5 
 
10 
 
 TABLE 5. 
 
 Comparative Summary of Costs for the Winter and Summer Periods of the Investigation. 
 
 Great Britain. 
 
 1st Period. 
 
 2nd Period. 
 
 England and Wales. 
 
 1st Period. 
 
 2nd Period. 
 
 Scotland. 
 
 Ist Period. 
 
 2nd Period. 
 
 Charges. 
 Labour expended on all Stock in the Herds , 
 Poods and Litter : — 
 
 Cows. — Purchased Foods... 
 Home-grown Foods 
 Grazing 
 Other Dairy Stock (All foods) 
 Proportion of General Expenses 
 Depreciation of Machinery &c. 
 „ ,, Cows ... 
 
 Total Charges 
 
 Credits. 
 
 Appreciation Cows 
 
 „ Other Dairy Stock 
 Manurial Values 
 
 Total Credits 
 
 Net Cost 
 
 Pence per 
 
 gallon 
 
 4.51 
 
 Pence per 
 
 gallon. 
 
 3-20 
 
 Pence per 
 
 gallon. 
 
 4-99 
 
 87 
 42 
 45 
 68 
 29 
 14 
 24 
 
 ■49 
 •59 
 ■08 
 ■10 
 ■04 
 •12 
 
 10 
 20 
 
 5 
 1 
 
 06 
 88 
 61 
 98 
 47 
 16 
 09 
 
 Pence- per 
 
 gallon. 
 
 3^72 
 
 3^55 
 1^32 
 3-08 
 2^15 
 r20 
 •15 
 
 41^60 
 
 14-62 
 
 44-24 
 
 15^17 
 
 •14 
 
 4-03 
 2^38 
 
 2-f: 
 
 :28 
 
 4^06 
 262 
 
 2 •■22 
 
 3-55 
 
 -28 
 
 6-41 
 
 3-30 
 
 6-68 
 
 •05 
 
 36^19 
 
 11^32 
 
 37-56 
 
 9^12 
 
 Pence per 
 
 gallon. 
 
 3-55 
 
 9 
 16 
 
 •49 
 •54 
 •14 
 •08 
 •93 
 •15 
 •54 
 
 Pence per 
 
 gallon. 
 
 2-45 
 
 3^39 
 1-99 
 3-08 
 2^04 
 
 •82 
 
 •08 
 2-81 
 
 36^42 
 
 16^66 
 
 4^00 
 1^91 
 
 1-91 
 •28 
 
 5^91 
 
 2-19 
 
 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-OSd. in Scotland to S'OSd. for Great Britain; iSld. for England and Wales; and BSSd. for 
 Scotland in the summer period. 
 
 XV COST FOE THE WHOLE YEAE. 
 
 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. 
 
 Gallons. 
 
 Gallons. 
 
 District 1 ... 
 
 
 27-03 
 
 2 
 
 04 
 
 1-69 
 
 
 2 ... 
 
 
 
 
 25-95 
 
 2 
 
 10 
 
 1^'95 
 
 
 , • 3 ... 
 
 - o _ 
 
 
 
 
 25-90 
 
 1 
 
 83 
 
 1^48 
 
 
 , 4 ... 
 
 ... '. ,.. 
 
 
 
 
 25-67 
 
 1 
 
 99 
 
 1^65 
 
 
 ."■l ' . . i 
 
 
 
 
 
 25-71 
 
 2 
 
 02 
 
 1-70 
 
 
 6 ... 
 
 
 
 
 
 21-59 
 
 2 
 
 06 
 
 1-68 
 
 
 , , 7 
 
 ...-< 
 
 
 
 
 30^28 
 
 1 
 
 74 
 
 1^37 
 
 
 , 8 ... 
 
 .'. 1- / ... ' 
 
 
 
 
 25^40 
 
 1 
 
 72 
 
 1^34 
 
 
 , 9-- .0 
 
 ., r 
 
 
 
 
 22^35 
 
 1 
 
 90 
 
 1-68 
 
 
 , 10 ... 
 
 
 
 
 
 23^07 
 
 1 
 
 90 
 
 1-44 
 
 
 , 11 ... 
 
 s 
 
 
 
 
 22^37 
 
 1 
 
 93 
 
 1-51 
 
 
 , 12 
 
 
 
 27-00 
 
 1^98 
 
 1 64 
 
 
 ':i£s ^""si' 
 
 01^ and Wale 
 
 3 
 
 
 
 25-22 
 
 1-94 
 
 1-59 
 
11 
 
 TABLE 6. 
 Scotland. 
 
 
 Cost per Gallon. 
 
 Yield. 
 Cows in Milk. 
 
 Yield. 
 Total Herds. 
 
 District A 
 
 B 
 
 
 
 D 
 
 E 
 
 F 
 
 Pence. 
 
 18-23 
 21-43 
 21-93 
 29-49 
 22-72 
 24-31 
 
 Gallons. 
 2-02 
 2-14 
 2-08 
 2-39 
 2-39 
 2-32 
 
 Gallons. 
 1-42 
 1-63 
 1-61 
 2-19 
 2-26 
 209 
 
 Scotland 
 
 22-35 
 
 2-20 
 
 1-81 
 
 The period covered is England and Wales, 1st October^ 1919, to 30th September, 1920; 
 Scotland, 1st November, 1919, to 31st October, 1920. 
 
 It will be seen that the cost for the whole year varies between 30'28d. per gallon, and 18'2'Sd. 
 per gallon, and that the great majority of the groups show a nearly uniform cost about midway 
 between the two extremes. In Group 7 where the highest cost is recorded, the average yield is 
 only 1-37 gallons for the whole herd, as compared with an average for England and Wales of 
 1"59 gallons. 
 
 In Group A. in Scotland where the cost is lowest, although the yield is below the average, 
 the feeding costs throughout the winter were very low. In this Group the herds are la;rger than 
 the average and the method of feeding was apparently very economical. 
 
 XVI. OTHBE DAIEY 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. 
 
 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. 
 
 1-91 
 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. 
 3-84 
 4-31 
 
 Pence per Gallon. 
 2-92 
 3-50 
 
 Net charge 
 
 ■51 
 
 -47 
 
 -58 
 
 5 
 
 [VII. G 
 
 ENEEAI 
 
 J. 
 
 
 
 
 It will be noticed that in an:iving at the total year's cost, the results of 165 farms are com- 
 bined with the results of 144, 31 farms having been costed for the winter period only, whHe 10 new 
 farms costed for the summer period only. One hundred and thirty four farms therefore remained 
 
 constant throughout the year. •, , . ^ u ■.. .. u t ^u x, , 
 
 For the sake of continuity, however, the Committee have dealt with tne results of the whole 
 165 when combining the figures, as the effect of this on the all year round cost is very sHght. 
 
12 
 
 Foods. 
 
 The cost of foodb is the largest item of cost particularly in the winter time when it is from 
 SO 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 ai rived at. If these be charged at market prices, then the cost may include an 
 element of profit 
 
 Herd Transactions. 
 
 In an investigation of this character where the cost of home-bred cows is not known and 
 v-aluations 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 
 lar 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 at commencement of Investigation 
 
 As at 30th April 
 
 As at close of Investigation 
 
 £ s. d. 
 
 39 10 
 
 40 13 
 43 9 
 
 £ s. d. 
 
 39 2 
 
 39 18 
 
 45 
 
 £ 8. d. 
 
 40 6 
 
 42 1 
 
 40 5 4 
 
 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 '06^. per gallon for Great Britain. Scotland shows a charge of 
 V72d. as against a credit for England and Wales of '93^., and when comparing the results of the 
 two couhtries for any period, the fact that these figures are affected by the valuations should be 
 borne in mind. 
 
 Local 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 Eeading 
 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. 
 
 Summary of Costs. 
 
 Summer Period. 
 
 (1st May, 1920, to 30th September, 1920.) England and Wales. 
 (1st May, 1920, to 31st October, 1920.) Scotland. 
 
 
 At Market Prices. 
 
 
 Great Britain 
 
 England 
 
 and 
 Wales. 
 
 Scotland. 
 
 Wages, including Feeding and Attending Cows 
 and Other Dairy Siock, but excluding Delivery 
 and Retail Labour and Management 
 
 £ s. d. 
 
 21,611 4 
 
 9,923 12 6 
 
 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 
 
 Food and Litter : — 
 
 Cows. — Purchased (Costs delivered at the 
 
 Farm) 
 
 Home Gro-wn 
 
 Grazing (at estimated Cost) 
 
 3-49 
 1-59 
 3-08 
 
 3-55 
 1-32 
 3-08 
 
 3-39 
 1-99 
 3-08 
 
 Total Foods— Cows 
 
 Other Dairy Stock (on same basis as above 
 Slid including Milk fed to Calves) 
 
 50,643 7 3 
 13,059 10 8 
 
 8-16 
 2-10 
 
 7-95 
 2-15 
 
 8-46 
 2-04 
 
 Total Foods 
 
 
 10-26 
 
 10-10 
 
 10-50 
 
10 
 O 
 
 TABLE A. — continued. 
 Summary of Costs — continued. 
 
 
 
 At Market Prices. 
 
 
 
 
 Great Britain. 
 
 England 
 and 
 
 Wales. 
 
 Scotland. 
 
 Proportion of General Expenses allocated to Milk 
 
 Production 
 
 Depreciation on Dairy Machinery and Utensils "at 
 10 per cent, per Annum (excluding Butter and 
 
 Cheese-making Utensils) 
 
 Maintenance of Herd : — 
 
 Cows. — Cost. — After taking into account 
 Valuation of Cows at beginning and end 
 of Period, Purchases, Sales, Transfers, 
 Deaths, &c 
 
 £ s. d. 
 
 £ .V. d. 
 6,493 3 11 
 
 718 19 5 
 
 Pence per 
 Gallon. 
 
 1-04 
 ■12 
 
 Pence per 
 Gallon. 
 
 1-20 
 •15 
 
 Pence per 
 Gallon. 
 
 . -82 
 •08 
 
 2^81 
 
 Total 
 
 — 
 
 90,742 14 10 
 
 14 •62 
 
 15-17 ^ 16^66 
 
 Credits. 
 
 Maintenance of Herd : — 
 
 Cows.— Credit.— After taking into account 
 Valuations of Cows at beginning and end 
 of the Period, Purchases, Sales, Transfers, 
 
 Deaths, &c 
 
 Other Dairy Stock.— Credit.— After taking 
 into account Valuabions at beginning and 
 end of the Period, Births, Purchases, Sales, 
 Transfers, Deaths, &c 
 
 Manurial Values of Foods 
 
 891 17 2 
 17,877 3 
 
 
 ■14 
 
 2^88 
 ■28 
 
 2-22 
 
 3-55 
 
 •28 
 
 1^91 
 •28 
 
 Total 
 
 
 — 
 
 3^30 
 
 6^05 
 
 2^19 
 
 Net Cost 
 
 — 
 
 — 
 
 11^32 
 
 9^12 
 
 )4^47 
 
 Yield of Milk 
 
 — 
 
 — 
 
 Gallons. 
 1,488,812 
 
 Gallons. 
 
 875,414 
 
 Gallons. 
 613,398 
 
 TABLE B. 
 
 Summer Period. 
 
 Comparative Statement of the Weight and Cost of Eation per Cow Day and per 
 
 G-ALLON of Milk in England and Wales and in Scotland. 
 
 (All Cows in Herd.) 
 
 
 Average Weight of 
 
 Ration per Cow 
 
 per Day. 
 
 ! 
 
 Average Cost 
 
 of Ration per Cow 
 
 per Day. 
 
 i 
 
 Average Cost of 
 
 Ration 
 
 per Gallon. 
 
 
 England 
 
 and 
 Wales. 
 
 Scotland. 
 
 England 
 
 and 
 Wales. 
 
 Scotland. 
 
 England 
 
 and 
 Wales. 
 
 Scotland. 
 
 Purchased Foods 
 
 Lbs. 
 6^34 
 
 Lbs. 
 7^54 
 
 Pence. 
 6-28 
 
 Pence. 
 
 7^12 
 
 Pence. 
 
 3^55 
 
 Pence. 
 3^39 
 
 Home-grown Foods : — 
 
 Hay 
 
 Straw 
 
 Boots 
 
 Other Foods 
 
 Litter 
 
 ■48 
 
 •34 
 
 1^02 
 
 4^60 
 
 M7 
 1^33 
 7 •.30 
 2-59 
 
 •65 
 
 ■15 
 
 •28 
 
 1^17 
 
 ■99 
 
 ■92 
 
 M8 
 
 ro4 
 
 •37 
 ■08 
 •16 
 ■66 
 •05 
 
 ■47 
 •44 
 ■55 
 ■50 
 •03 
 
 Total — Home-grown 
 
 6^34 
 
 12^39 
 
 2^25 
 
 4^13 
 
 132 
 
 1^99 
 
 Total — Purchased and Home-grown 
 
 Grazing 
 
 12^68 
 
 19-93 
 
 8-53 
 5^47 
 
 11^25 
 6-44 
 
 4^87 
 3^08^ 
 
 5^38 
 3^08 
 
 Total 
 
 — 
 
 — 
 
 14^00 
 
 17^6U 
 
 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 Wales, 1st May, 1920 to 30th September, and for Scotland, 1st May, 1920 to 
 31st October, 1920. The above figures are gross ; manurial values have not been deducted. 
 
14 
 
 TABLE C. 
 Summer Period. 
 Comparison of Faemers' Prices and Average Market Prices. 
 
 Based on Farmers' 
 
 Valuation of 
 Home-grown Foods. 
 
 Net Cost per G-allon. 
 
 Based on Market 
 
 Prices for 
 
 Home-grown Foods. 
 
 Great Britain 
 England and Wales 
 Scotland 
 
 Pence. 
 1-59 
 1-32 
 1-99 
 
 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. 
 
 Hay 
 
 Straw 
 Boots 
 Other Foods 
 
 Tons. 
 
 2(50 
 
 250 
 
 1,178 
 
 1,331 
 
 £ 
 2,550 
 1,432 
 2,017 
 3,671 
 
 Total 
 
 .3,019 
 
 9,670 
 
 £ s. 
 9 16 
 
 14 
 14 
 15 
 
 Litter 
 
 Pence. 
 •41 
 •23 
 •33 
 •59 
 
 1^56 
 •03 
 
 TABLE E. 
 
 Summer Period. 
 
 Cost per Gallon of Milk at varying- Prices fob Homegrown Foods Fed to Cows. 
 
 Assuming that the same quantity would be fed. (Showing effect of Gallon Cost of Milk.) 
 
 Hay. 
 
 
 Straw. 
 
 Roots. 
 
 Price per Ton. 
 
 Cost 
 per Gallon. 
 
 Price per Ton. 
 
 Cost 
 per Gallon. 
 
 Price per Ton. 
 
 Cost 
 per Gallon. 
 
 £ s. d. 
 
 Pence. 
 
 £ s. d. 
 
 Pence. 
 
 £ s. d. 
 
 Pence. 
 
 14 
 
 
 59 
 
 6 
 
 ■24 
 
 2 10 . 
 
 •47 
 
 13 
 
 
 54 
 
 5 10 
 
 •22 
 
 2 5 
 
 
 43 
 
 12 
 
 
 50 
 
 5 
 
 •20 
 
 2 
 
 
 38 
 
 11 
 
 
 46 
 
 4 10 
 
 •18 
 
 1 17 6 
 
 
 36 
 
 10 
 
 
 42 
 
 4 
 
 ■16 
 
 1 15 
 
 
 33 
 
 9 
 
 
 38 
 
 3 10 
 
 ■14 
 
 1 12 6 
 
 
 30 
 
 8 
 
 
 34 
 
 3 
 
 •12 
 
 1 10 
 
 
 28 
 
 7 
 
 
 29 
 
 2 10 
 
 ■10 
 
 1 7 6 
 
 
 26 
 
 6 
 
 •25 
 
 
 
 1 5 
 
 
 24 
 
 
 
 
 
 1 
 
 •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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17 
 
 TABLE I. 
 
 Summary of Costs. 
 
 (1st November, 1919— 31st October, 1920.) Scotland. 
 
 (1st October, 1919— 30th September, 1920.) England and Wales. 
 
 The Complbtb Yeae. 
 
 
 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 
 
 £ s. d. 
 
 91,300 2 
 
 147,063 5 11 
 
 22,304 4 6 
 
 £ s. d. 
 51,650 12 3 
 
 Pence per 
 Gallon. 
 
 3-89 
 
 Pence per 
 Gallon. 
 
 4-43 
 
 Pence per 
 Gallon. 
 
 2-98 
 
 Food and Litter :— 
 
 Cowa. — Purchased (Cost delivered at the 
 
 Farm) 
 
 Home Grown 
 
 Grazing (at estimated Cost) 
 
 6-88 
 
 11-08 
 
 1-68 
 
 7-21 
 
 12-31 
 
 1-69 
 
 6-33 
 9-01 
 1-66 
 
 Total Poods— Cows 
 
 Other Dairy Stock (on same basis as above 
 and including Milk fed to Calves) 
 
 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 
 
 Total Poods 
 
 Proportion of General Expenses allocated to Milk 
 
 Production 
 
 Depreciation on Dairy Machinery and Utensils at 
 10 per cent, per annum (excluding Butter 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, &c 
 
 — 
 
 23-64 
 
 1-18 
 
 -13 
 
 . -06 
 
 25-52 
 
 1-35 
 
 -15 
 
 20-50 
 -88 
 -09 
 
 1-72 
 
 Total 
 
 
 383,617 18 5 
 
 28-90 
 
 31-45 
 
 26-17 
 
 Credits. 
 
 Maintenance of Herds : — 
 
 Cows. — Credit. — After taking into account 
 Valuations of Cows at beginning and end 
 of Period, Purchases, Sales, Transfers, 
 Deaths, &c 
 
 Other Dairy Stock. — Credit. — After taking 
 into account Valuations at beginning and 
 end of the Period, Births, Purchases, Sales, 
 Transfers, Deaths, &c 
 
 Manurial Values of Foods {£*^^^^ ;" :;; 
 
 46,355 10 
 16,787 17 9 
 
 — 
 
 3-49 
 
 1-26 
 
 -28 
 
 ■93 
 
 3-84 
 
 1-46 
 
 -28, 
 
 2-92 
 -92 
 -28 
 
 Total 
 
 — 
 
 — 
 
 5-03 
 
 6-51 
 
 4-12 
 
 Net Cost 
 
 '— 
 
 — 
 
 23-87 
 
 24-94 
 
 22-05 
 
 Yield of Milk 
 
 — 
 
 — 
 
 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. Notts, Derby, Leicester, Eutland, Lincoln 
 
 9. Salop, Staffs and Warwick 
 
 11. Anglesey, Carnarvon, Denbigh, Fhnt, Merioneth, Montgomery 
 
 12. Lancashire and Cheshire 
 
 No. of 
 Farms. 
 
 11 
 
 9 
 
 6 
 12 
 
 8 
 4 
 
 50 
 
18 
 
 TABLE J. — continued. 
 England and Wales — continued. 
 
 Southern Area. 
 
 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 
 
 8. Somerset, Wilts, Glos, Worcester, Hereford 
 10. Monmouth, Glamorgan, Carmarthen, Pembroke, Cards, Brecknock, 
 
 Eiadnor ... 
 
 No. of 
 Farms. 
 
 7 '.. 
 
 7 
 
 9 
 
 6 
 
 8 
 
 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 
 
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