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19

L—l 3.

J. G. HARKNESS.

Cattle Account, 1918-19. £ «• d. £ s. d. June 30. Thirty-three cows at £20, £000; July 10. Two cows sold .. .. 14 0 0 five j'earlings at £5, £25; one Aug. 9. One cow sold .. .. .. 510 0 bull, £40 .. .. .. 725 0 0 Oct. 24. One cow sold .. .. .. 7 6 0 Jan. 10. Five cows .. .. .. 136 0 0 Five yearlings.. .. .. 20 0 0 April 14. Three cows (one registered) .. 118 10 0 Feb. 12. One cow (half allowance, Government) .. .. .. 1 10 0 May 9. Hides and calf-skins .. .. 814 0 June 30. Stock —thirty-four cows, six yearlings, one bull .. .. 750 0 0 Transferred to Profit and Loss Account .. .. .. 166 10 0 £979 10 0 £979 10 0 Hours worked, 4,380 = 6d. per hour. Vegetables and milk taken for house use only. Average butterfat per cow, _ 237 lb. ; total butterfat, 7,8001b.; cost to produce, 2s. 3Jd, per pound. 71 acres purchased in 1914 at £64 an acre. Estimate of Cost of Production of Butterfat for Season 1920-21, bused on Present Price of Land, Stock, and Average Season. Dr - £ s. d. £ s. d. Or. £ s. d. 70 acres land at £1 -10 per acre = £9,800 at 0 per cent. .. 588 0 0 Thirty-five cows, an averago Thirty-five cows at £25 .. .. 875 0 0 of 250 lb. of butterfat per Two horses at £25 .. .. .. 50 0 0 cow = 8,750 lb. butterfat, Milking plant .. .. .. .. 200 0 0 at 3s. Ijd. per pound .. 1,367 3 9 Farm implements .. .. .. 100 0 0 Balance .. .. 612 3 Cart, trap, and harness .. .. 100 0 0 £1,325 0 0 £1,325 at 8 per cent. .. .. .. .. 100 0 0 Rates and insurance .. .. .. .. 14 0 0 Depreciation (£4OO at 10 per cent.) .. .. .. 40 0 0 Loss in stock .. .. .. .. .. 75 0 0 Repairs and maintenance .. .. .. .. 40 0 0 General expenses .. .. .. .. .. 40 0 0 Wages (one youth) .. .. .. .. .. 104 0 0 Keep .. .. .. .. .. .. 30 0 0 Owner —Light hours per day at 25., three hours per day at 3s. (six days), £7 10s. ; six hours per day on Sunday, at 35., IBh. : total per week, £8 Bs. = £436 16s. per year (less £100 tor house and wood) 336 10 0 £1,373 16 0 £1,373 10 0 s. d. Butterfat ... ... ... ... ... 3 1^ Less 3d. per pound for by-products ... 0 3 Cost of production ... ... 2 10^

Friday, 24tii September, 1920. Josski'ii George Harkness examined. (No. 8.) 1. The Chairman.] What is your position?—l am secretary of the National Dairy Association of New Zealand. 2. Are you prepared to give evidence before the Committee? —The reason of my appearance before the Committee this morning is to present to you certain statements drawn up by Mr. Morton, the chairman of the National Dairy Association, antl by Mr. Motion, the chairman of the Dairy Association of Auckland. To those members of the Committee who may not understand the position I might point out that Mr.. Morton is chairman of the executive of the National Dairy Association, which is a federation practically of all the dairy factories in the North Island and portion of the South Island. We are not engaged in the manufacture of butter or cheese, but we voice the opinions of the factories in connection with this business. On the other hand, Mr. Motion is chairman of directors of the largest manufacturing concern in New Zealand of butter and cheese—namely, the Dairy Association of Auckland. I am here to present their statements to the Committee. It was their intention to have given evidence before the Committee yesterday morning, but, unfortunately, unforeseen circumstances arose which prevented the Committee meeting. Mr. Morton is due at a meeting at Bull's to-day to address the farmers, the meeting having been put back from the previous day. 3. We shall be pleased to have the statements, and the Committee would like to know whether you are prepared to answer questions?— Yes. I am a farmer antl am proud of the position, but I am not exactly engaged at the present moment in farming, though I am indirectly concerned. I shall be glad if it is in my power to answer any questions which you may submit to me. Mr. Morton's statement is as follows :—

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