LINCOLN COLLEGE
FARH PLANNING AND BUDGETING jJiANUAL - 196~!.!i1
I N D E X
(a)
GENEI(AL AND PHYSICAL DATA
13-14
BEEF CATrrLE PISRFORlfJANCES
Calving Percentages
Deaths
Replacementi::-3
Sale Stock
Stock Reconciliation
CASH CROP AND
SEEDS PRODUCTION
S~'iALL
26- 28
Barl ey
Hay
Linseed
Oats
Peas
Potatoes
Small Seeds
Wheat
Yields
COST AND PRICE INFORFLATION
36- 37
DAIRY STOCK PERFORl"IANCES
15-19
CO,,! Production
Herd Rep l acements
Stock Reconciliation - Seasonal Supply
Stock Heconciliation -
'['OVID
Supply
Town Milk Production
(a)
Calving Pattern
(b)
Analysis
0
f Produc bon
FEEDING STANDARDS FOi( LIVESTOCK
rrable I
21 - 24
Comparison of Monthly Stock
Requirements and Pasture Production
Tab l e II
Classi¥ication of Stock in Terms
of Stock Unit,,,
Tabl e III -
Value of Various Feeding Jviaterials
in terms of Stock Units .
INDEX
1-3
I NTRODUCTION
4
1
0
LABOUR AVAILABLE
Table II - Labour Conversion Factors
'r ab le III - Labour· Requirement s
PIG B"EEDING REQUIRl':;MEN'rS
Tab l e IV - Meal Unit Requirements of
Various Classes of Pigs
Tab le V - Conversion of Various Foodst u ff s
t o Meal Units
PIG PERFORNLANCES
Breeding Herds
Sale Numbers
Stock Re concili at ion
STOCK PERB~ORIvIAN CES .AND STOCK RECO NC ILIATIO NS
SHEEP PERFORIVIANCES
Age Ea rmark and Cast-for-Age
Culling
Flock Replacements
Home Killing and Dog Tuclcer
Lambing Percentage
Lambing Surviva l
Mo rtality
Rams
Sheep Reconciliation
TAXATION
Provi s i onal Ass essment
Tab le VI - Calculation of Provisional Taxation
TOTAL CAPI'rAL HNOLVTW
Land and Buildings
Plan t
Stock
Wo rking Capital
WOOL PRODUC1'ION
Budge ting Procedure
Crutchings
Yields and Classification
WORK CAPACITY OF PAHM MACHHmRY
Cultivation
Harvesting
Pages
5-6
25
20-21
7-21
8-11
32-36
4-5
12
29-31
2.
Pages
(b)
REVENUE DATA
BREEDING AND STORE S'I'OCK
Beef Cattle
Pigs
Sheep
CASH CROPS
Barley
Linseed
Lupins
Oats
Peas
Potatoes
Ryecorn
Wheat
38
43
DAIRY CATTLE
42
DAIRY PRODUCE
Bobby Calf Realisations
Cream to Butter Factories
Whole Milk to Butter FactQries
Whole Milk to Cheese Factories
Whole Milk to Casein, Milk Powder and
Condensed Mi.lk F'actories
Whole Milk for Town Supply
41
MEAT
Cattle
Pigs
Sheep
38
SMALL SEEDS
Grass Seeds
Clover Seeds
45
WOOL.
40
~'f'"
44
3.
( c)
EXPENDITURE DATA
Page:
Secti on
18
2. (a)
(b)
(c)
(d)
(e)
3. ( a )
(b)
(c)
4. (a)
(b)
(c)
(d)
(e)
(f)
(g)
(h)
( i)
stock Pu rchases
Insurance
Interest
Rent
Land Tax
Hates
Accountanc:v
Genera l Adm i nistrEJ. tion
Tel ephone
Wages
~mimal Heal th
Breeding Exp enses
A. B. Herd testir1g
Crop Harves ting
(il Heading
(ii
Sacks
(iii
Machine Dressing
Cultivati on Contracts
Dai ry Shed Expenses
Electri city
Fr e i ght and Carta ge
Feed~Haybaling.
Forage harvesting.
Stock foods.
( j)
Fertilizers a nd Lime
(k)
SeE-ds
(m)
Stock s elling charges
Addington yard fees
Co Ewe f a ir fees
( I' I~~I Addington .trucking charges
Commissions
(iv
Wee ds and Pest Con t rol
(1)
(n)
Wool Expenses
(i) Shed Expens es
(ii) Wool c ha r ges
(0 )
General Expens e s
Motor Expenses
5.
(a)
Truck .and Car
(b~
Fuels
(c)
Delivery of bulk fuels
(d) .
Costs
6.
Repa irs and Ma intenance
Depreciation
7.
8.
Capi tal Items
Buil dings
Fencing
(c)
Wa ter Supply
(d)
Pl anting .
Wages of II'Ianagement
90
1~~
Ap pendi x A ~ Taxation notes & ~epre c iation
46
46
47
Lt 7
47
48
L~ 8
48
49
49
50
51
51
52
54
54
54
54
55
55
5t.t
57
(i1
I
•
•
J
_
_
~ ., ~
••
57
58
58
58
58
59
59
59
59
59
60
~~?
60
61
4.
FAPN PIA7-}:ING AND BUDGETING
Introduction:
Farming has become a very complex business in
recent years and it requireE3 carr::; ful plann ing if a farmer is
to obtain the best resul ts over Ci period of years .
Large
scale technological changes in methods of production Elince the
Second World V/ar together wi th the lower prices for farm products
experienced in recent years have focussed much more attention on
budgeting.
Wh en one is starting farming or when new techniques
and prices require major adjustments to be made in farming
operations, a well thought out plan and budget is of great
8ssis_tance in combir.ling together the v ar ious farm enterprises
and practices into a more profi t&ble system.
A budget is a
formal device for planning, usuall y on an a:nnual basis, the
various crops and li.vestock to be produced.
I t allows one to
determine the most prafi.table alternatives and combination of
enterprises, and the best me thods to use in production.
How then does one go about farm plamling?
A
haphazard approach is unsuitable.
It is necessary to approach
farm planning in an orderly fashion if reliable results 2re
sought after.
The first step u8uully is to make -a complete
inventory of th e resourc'BS 2vailable .
'lIT/here a budget is drawn
up af'ter Viri ting a Property Report the physical side of the
-inventory - soils, crops and liv e stock - will alreudy have beencovered.
For this reason the bud g et usually opens with a
stateme nt of th e total capi t i-ll involved in the farm business at
'current market values.
'J]otal Capital Involved:
(a) Land and Buildings: - Where a recent Governmen t Valuation is
available this is prob&bly the b est g uid e there is to the overall
value of th e property .
If the Government Valuation is three or
-rour y ea rs old then some adjustment of the figures may b e
necessary.
This should b e done in the light of th e movement· ·
in land values sincei ts relea se and include [my maJor capital.
improvements made on the farm since the last Valuation.
The
Unimproved Value is useful in assessing Land Tax where this is
not knovvn but the important figure is the Capital Value of the
-property as a whole .
For oudgetpurposes thiB is split up between Land
and Buildings.
If varying, grades of lund al'(: found on the
-pr-oper-ty thc:n the Land value may De split up into'. seve ral sections
___ v alued differently, the totE,1 of these summing to the overall
Paddock Value.
The Capital Value is usually also expressed as
a figure per acre of the farm, and per Stock Uni t carried on the
farm or per uni t ofproductlon (c .g. per lb butterfat) for
·comparc.tive purposes.
(b) §)tock - The numbers to be used in ussessing capital tied up·
in stock should include only the normal breeding animals a nd
.__ replacements which will be carried.
Thus f a ttening larribsor
cullb0ner dciry cow's still on hand vvhen a property was visi ted
.- in April would not be included in Capital Stock.
The values
·-llsed per head should be aut'lllTIYl clearing sale or Ewe Fair values
interpreted. on a reasonably cons e rvative basis.
As stock numbers ·
are wri tten down the overall-carl'ying capacity in stock units.an
..also be determined.
--l·c -)--Plant - -Valua.tions . .o-.f}:Jh:x:rrt -sho.uldal-s-o -be made cn the basis
of loco l ' clearing sales interpreted conservatively.
The up-to-dat-e
price list f'or new equipmen t iE) very useful in assisting with these
. assessments.
':.
J.
(d) ~orking Capital This is a p a rt of the necessary capital
needed to run the property but is often forgotten by people
when purchasing a property.
On sheep farms and certain types
of horti cuI tural prop E~ rti S:3 ( u . g. tob a cco) incomo if) c oncentra ted
in one part of the yesr but e xpenses must be met throughout the
year and money for this purpose must eithe r be set as id e or
borrowed.
On dairy properti es income is fairly evenly spread
and this diffic1.1l t;y is not met to the G ·'}m(~ ext(3nt .
~orking c a pit a l i s very l a rg ely provid e d by
stock firms and banks but even i f the farmer provides his own
he is entitled to consider it part of the c a pital involved.
With stock firm 2nd hank adva nces inte rest i EO charged on the day
to day balnnce of the ctCcount henc e th e ~lverage l e v e l of th e
advance is the work ing capit a l figure required for budget
purposes.
It should net be forgott en however that some farming
enterprises r ea ch a p eak of ad vanc e s at certain time s of the
year much great e r than their average l e v e l.
Thi s m2y well
present finclTIci n l probl ems wh ich 2~ r e n o t immediat e ly obvious when
t~e average figure is assessed .
WG~king capital r e quirements are difficult to
as sess accurately.
Each pI'op e rty and ea ch f a rming type tend
to h a ve their ovm individua l ch2 rac terist ics.
'I'he table b e low
pres e nts an average picture only.
It is construct e d by
considering the working capital requireme nts as a percentage of
the value of land, buildings, s t ock and plant.
Tabl e I.
Working Cap i to.l Requi remcnts of Various Fa rm Types
Farm Ty:pe
Percentage of Va lue of Land
8toc.~k~2~tn~1~~.~~P~1~a~n~t~___________
~uildings
Dairying(Intensiv e )
Dairying and Mixed
~
%-~ depending on comparative
Sheep and Cropping
size of dairy enterprise
4%-5% depending on amount of
cro p and sma ll seeds.
Sheep(lnt ensive Fat L2mb)
Sheep (Hill Country Store)
Poultry
Market Gardening
5%
5%-1 07S depending on spread of
Orchard or Nursery
Tobacc o 2nd Hops etc.,
10%-15%
10%-15%
5%
6~b
sales
"
II
"
!I
"
"
At the end of the s e t out of capi tal 8. sUIYli'nary is
usually made shewing the t o tal c2pital involved in the farm.
This figur e is us e d l a ter to assess e ffici e ncy and it is a very
useful guide f o r later work on f o. rm i'inance.
Labour Available:
'rh E':; a ssessment of c ap i t a l involv ed 8.bove covers
the resources of land and capital.
The other r e sources us e d
in any farm business ar c labour a nd management.
Man agement is
not able to be inven tori ed objectively like the o the r res ources
though the whole tenor of th e farm plan will b e tailor ed to the
managerial abili ties of the indj.vi dual farm e r.
Th e 8t,:sessment
of management is usually the sub ject of a scpara te re ·Do rt but
quanti ties of l ab cmr ava il a bl e o nd r e quired should b e ~ assessed
for th e budge t -;
"
11
6.
In some ove r seas c o untri e s thi s l a b our invento ry
is detailed f or Ea ch month o f the year but so f a r i n New Zealand ,
bec a us e of a I Gc k ai' c~ v e il a1:)le informat i on, t ht:; l a-bo ur inv en t ory
is assessed in t erms of man duys pe r year only .
This i s
re a s on ably sClt i s f a ct ory f or sheep Clnd da iry furms -wher e ma int e n a nc e
work c a n b e fi tted int o sl Gck peri o ds but it j_ s not sui table f o r
int e nsiv e cr opving e r hor ticul tUN1 I enterpr i ses where t he r e are
mClrked seas on e.l peaks i n L lbo ur r c quir emen ts .
Th e re 8ro threc aspec ts of the l abour s itua ti on
wh ich mus t be thoroughl;y e x am ined .
The first i s the c onv e rsi on
r a t e to us c in 8.sFjcss ing 2louthful, inexpe ri c;f1. ced o r fema l e IClb our
in t e rm s of Man - Days , (Man- Da y being defined as the wor k dcne by
th e a v e r age experienc ed ad ult f 8.rm worke r in 8. n o rma l 8 t o 10 h o ur
day.)
Obvi ous ly this will tend t o v a ry gre a tly with in d ividu a l
Eve n thi s i s r a the r
wo rk ers and on l y an 8. v erage c an be assessed .
a n a rbi tra ry bae.is but it d oes take a cc ount of both age 8.nd yea rs
o f e x pe ri e nce though these fa ct ors vnry in imp or t 8n c e with th e
type o f job b e ing undertaken .
Table II.
Ages
Conv e r s ion Pactors for Youthful & Female Labour
c
:t. n n,,18n
- D
i ays
TI-~~----
~
Ma le
____
Past e x per i en c e in
130 r
1
-O -r--r 2
15 & under 18
18 & over
II
Y'ema le
mo;~~ O~=2 -]
3 or
more
-~. 6-i o·.7 fO.8r-----I~~------'
o.7I o.s 0.9 1 1. 0 10 . 5 10,6 I 0 .7 1 0 . _8 _ _ __
The secDnd aspe ct of the labour situation is the
number of man days of work pe r' year v/hi ch can be e x pe c t e d from thi s
average e x pe ri enc ed adult f arm worker .
In genera l on sh ee p a nd
agricultur a l farms the figure coul d b e taken a t 2 80 Man - Days per
year and on dairy f a r ms at 32 0 Man-Days per yea r with other
f a r ming types be in g somewhe r eLn this ran ge .
Th ese figur es would
normally app l y to own e r-o pera tors as we ll as emp loyed l ab our but
it may b e n e c essa ry to modify them in c e rt a in c ases where the
owner - op e r a tor spends only part of h is time on f a rm w6 rk b e c a use
of age or service on communit y organiz a tions.
Ex pe ri e nc e a nd
kno wl edge of the individua l f a rm se tup concerned a r e th e bes t
guid e here .
Deficiencies in the nor ma l p e rma nent l abo ur
ava ilabl e ma y be offs e t in a nurnber of ways .
Very ex t e nsi ve
mechan iz a tion is one a l tern a tive while the emp loYrlen t of
contra ctors or c asua l l abour or f a r m l ab our sc heme l ab our 3 r e
oth e~ a lt e rn ati v es .
Another pos s ibility is the pa rt time emp loyme nt of f amily l abo ur ( wi f e and/or childr e n) on c e rt a in routine
tasks such as l ook ing a ft e r poultry or f eed ing calve s and p et l ambs .
The third main aspe ct of th e l ab our situat ion is
conc e rned wi th the l ab our r equir ement in Man Da ys per y ea r of th e
various classes of Livestock and types of crop .
In the figur e s
set out b e lo'N (vlh ich ca n only be cons i dered as tentat iv e until
r esearch r esults a r e a va i l ab l e from F a rm Surveys ) a n attempt ha s
be e n made to inclu de an a l lowanc e for no r ma l farm maintenance work
in th e figur es quoted .
~here any cap i tal development work is
unde rtaken thi s must be consi dered sepo. r ate l y .
Th e l abour
r e quirem e nt figur e can only be c onsid e r ed as a n a v e ra ge one s ince
it will t e nd to vary con s i de r ably with t h e deg r ee of me cha nization
of th e prop e rty, th e amoun t of contract work the farme r employs and
th e org a niz a ti ona l abil ity of the fa r me r.
In the case of live stock figur es the l abo ur a llo wance includes that n e c essa ry for
th e production of nor mo. l a cr eages of hay 9 silage , ;Nin te r a nd
f a tt e nin g crops .
70
Table lIT
Labour Requirements of' °Various Classes of Stock and Types
of' CropSe
0
(a) Class of' Stock
Man Days per Year
Tovm 8U1)"pl;,{ Da iry1ng (Sout h l s Te,nel)
1/
-rd-U[')_
( °o..i T0 1.
Seasonal Dairying
On"oot1-.
f
, u ul :....
~ O"Toy't-h
.L '"
"
0
It
It
It
.l..
O
'
)
.
-''''1'-'1
\
1 ('1
..L
...L)
l.:Jh
) .
(IQhou'~
bp~ea~
T)Oy,
l~ c'.~
0
01~.J. 1:'
V
.....
-' _,. 1::;'
_ J:>...
.1(..4.
a
"oo""'d
]-. l.J.l.Cl
<,1 . .l.J.
k.) ....
J. .
Pl
. ·~S
6
T Q"
<YiI
.•.
\,..: -LL".........
TJ.,
.,_)
:::1.
'_'"_
...
CO'l
. i . . . .PY'odn)
.
_ .,
-Fa rnnng
h
Intensi ve Fat IJam'b Production !\ oJ....)LIl.'1"
o.n d)
II
II
i1
Average
t!
store Sheep
Hi rrh Conntr;v Store Sheep PI'oduction
beef b a ttl e
'
PoliT£i;y-rInt ensi ve i.Egg
Production)
::zr:=;:r-.....;;::c::.
=
1 :per Stocl;;: Gni t (Winter b
.'f.
If
"
!!
"
1
1/
II
"
If
!!
11
It
"
"
1/
.~
!I
s-'Eua.~ee p
~==-=
c::::~_
(b) Type of Crop
II
"
II
II
t!
t!
II
,,.
II
I;.; '.per_ Laying Bird ______
Man Days per Year
Cereal & Pulse Crops & Summer Pallow
11o l,Der acre
1
II
II
Di tto - on Light I,and
1
It
Small Seeds
2"
"
II
Oa ts £'or Chaf'f
5-6 "
Potatoes (vari es with yield of' crop an
'
.")
It
gra dolng
requJ.rea
8-10"
II
II
Tobacco
L~O
Ii
Orchard (Pip or Stone Fruit)
50
!I
II
Market Ga rdening - Intensive
50
II
tr
"
It
_
Extensive
20
Nursery also Small Fru i ts
'100
"It
II
Tomato Growing under Glass
1000
of' glass
"
"
:::a::::wa=:=
doo
iI?
r==
Stock PerfoJ1!Lances andJ2j;ock Recollc~li..~ioD.§:
Having s~t out the basic resources being used on the
farm the next thing to consider is the productiv ity of the stock
which one proposes to runo
Thi::, in turn is tied to the level of'
f'eeding and both must be cons ldcred together in p r actice though they
appear in sequence in the lJU0.2:ct c
In construct~Lng a budget
f'ora twelve monthly period it is necessary to isolate the total
production for the year in ouestion
This is done in 8. stock
reconciliati on which sets out (1) the numOber of stock in the varying
age grOUPE which are on the property at the beginning of the period
(usually taken at ~Tuly 1 st)
(2)
The nmnbers of stock bred or
bought during the period" (3) An e stimate of' the deaths likely
during the year..
(4) ill estimate of the mnnbers of stock likely to
be killed f'or the house or for dog tucker during the year.
(5) The numbers of sale stock disposedor during the period ..
(6) And f'rom these f'igureE3 then deduces the stock which remain on
hand in each age group at the end of' the period. An example of
this is presented overleaf.,
0
0
From the sales column of' the stock reconcili a tion
it is then possible to extract sale stock numbers for the ;y-ear which
are used in estimating gross income for the yearo Similarly from
the stock purchases column the necessary I"igures are extracted to
be used in calcula,ting g rpss expendi tureo
Whe r e stock numbers ure static thj.s reconciliation
will give the normal annual nU!UberE) of' stock °bought and sold but
where stock numbers are being in creased '1 f'alse pict ur e of' unusually
low annual sales or high annua l purchases v/ill be obta ined ..
Conversely where stock numbers are fEl,lling the opposi te eff'ect will
occur and annual incom e as c a lcul a ted in the Budget wi ll be
artif'icially high
To e ltmina te these ef'rects t t is necessary to
follow 8. similar plan to that u[3sd b:y ac count a nts in cODf3tructing
annual accountso
0
8.
On e of two procedur es may b e followed to" eliminate
this discrepancy when calculating re&l nett income for an
estimation of earning capacity:(a)
The extra stock numb e rs in each age group can be vQlue d
Qt the figures used for stock v a lues in the original
estimate of capital involved and the total figur e so
obt&ined is th en added to the nett budgetary surplus
to get an adjusted figur e for c a lculation, or
(b)
The extra stock retained can be sold in a hypothetical
calculation at the figur es obtained for other sales in
each age group and the total r e turn from these extra
hypoth e tic a l stock sa les is then added to the nett
budg e tary income.
In the case of' decreases in stock numbers one of the
same procedur e s would ~e follDwed but the figures obta ined would be
deducted from the budg e t surplus. (S ee Stock Adjustment Section
of Budget.)
Sheen Performances:
*
Lambing Percentag£.
There are two common methods of calculation:( 1)
Number of Lambs Docked
Numb e r of Ewes Put to Ram '-
-x
100
-1-
less sales prior to I Jamb ing
( 2)
Number of Lambs Docked
Number of Ewes a liv e at Docking
x
100
-1-
The first method is the more usual and the second
method i", common among high country farm e r s .
The first is the
only true basis and students should b e careful to obtain and
calculate the correct figure on each property.
Mortali ty.
An av(~rage figure for a e we f'lock on low country
is 4 to 5 p e r cent (usually 5 per cent for budg e t work).
In hard
country death r a t es become much hi ghe r and l ess r egular from season
to season.
De a ths in l arrib s are irr egul a r.
"Rvidence sugge s ts
that the y are of the ord e r of 15 per cent of the total ewe flock
on Plains l o nd betwee n dropping a nd docking and there is a big
fi e ld here for bett e r f arm manag eme nt.
In budget work this loss
is neglected and death r ate s are considered from docking to sale.
Store lambs are norma lly so ld at weaning a nd fats partly off
moth e rs and partly off f eed .
Average death allowances are 2-3%
for stor es and 3-~-% for fa ts.
Lambing Survival.
/
A us e ful budget approach is to include d e aths from
docking to sale in a blanke t c a lculation of a lambing survival
percentage kn o wn as "Percentag e Survival to Sale or Flock".
Flock Replacements.
Th e useful life of a "breeding ewe varies considerably
depending on the type of country on which it is being carried.
Eventually ewes must b e culled to breed on easier country, or
(apart from a few us e d for dog tucke r) s e nt to the freezing works.
It is necessary to make provision f'or r ep lac ement of the total
alli'1.ual loss from the flock (which includ e s deaths as well as culls)
if static flock numbers are to b e maintained.
9.
Age Ear-Mark and
Cast-for--A~
On many hill prop e rti e s an age ea r-marle is applied
at docking as we ll as the reg is tered ea r- mcrk .
Such properties
usuall y se ll c ast ewes as lIguarantecd Four Year olds" or "Guar an t ee d
Fi v e Year Olds" meaning they have prod"L:ced 3 and 4 crops of lambs
respectiv e ly end these sheep command E1 prem ium (:~t ewe fairs.
Other hill propert i es disca r d sole l y on an inspection of the mouths
in th e autumn and these 1 1nes command prices in direct r e lation to
the ir mouths and genera l appearance .
In many case s there is doub t
as to the genuineness of the t itl e " Fo ur Year Old" or "Five Year Old
giv e n to these lines at ewe fairs or main saleyards.
Culling.
It i s usual to c u ll to some e xt e nt in hi l l br eed ing
ewe fl o cks using Romney 9 Co rri c dale or Ha l f -Br e d rams and unusual
to cull much in fat l amb flocks u s ing th e Downtyp\:3 of r am .
Culling is heavy in ewe lamb s and 2 to oth ewes .
Usually total
numbers of ewe l ambf3 are s uf f ici e nt to al lo w of fairly heavy culling
in selection of ewe l ambs to go j.nto th e v\Tinter and culls viill hav e
a r ead y sale as OVie l ambs to F l a ins buye r s.
Even so it is norma l
t o t akE; at l eas t 110% of numb e r of 2 tooth ewes pl us deaths i nto the
winter as ewe hoggets and o ft en 120 or 125%.
Ewe lambs win t e r
q.iff e r en tly a;nd for thi s reas on it is de si rab 1 e to be ab Ie to cull
to some e xt ent as 2 tooth ewes the following autumn .
Th ese cull
2 tooth s arc sold in truck lots at ewe f airs and often bring high
prices.
I n l a rg e ewe flocks on hill count ry i t is the
practic e to cull in the autumn at the L+, 6 and 8T st age f or such
t hings as bearing troubl e , bad udde r s, poor constitution e tc.,
and small lines of 4, 6 and 8T ewes may b e offered at ewe fairs.
Usua lly the se are a particul arly b ad buy for Plains farmers.
Home Killing and Dog Tucker.
/
On sheep p r ope rti es an a ll owance of i a sheep per
house ho l d per weck i s an ap proxima te guid e .
Whe re single men
a re emp l oyed this allowance shoul d be steppt'd up .
It is u sua l to
c a rryove r cull lambE; for house meat but we th e r hogg e ts may be
bought.
On small prop erties dogs will be fed on house hold scraps,
offals fro m horne killing and an occasional old ram or ewe .
On
l a rger holdings more dogs a re n eede d and a proportion of old ewes
will b e k ill ed for dog tucke r.
Rams
It is usua 1 to purchas e rams as II one-sll ea r" EO. t local
ram f a irs.
Ram fa ir s are stud o r floc k and the average f arme r
purchases at If f10c;N" fair s .
Pams wi ll last "on a v e ra ge ll Lj. bree ding
s easons and are us ua ll y disposed of by killing for dogs .
Th e usual
a llo wance is 5 p e r 200 ewes with more r ams on ha rd e r country and
perhaps as lo w as 1 per 100 e wes on the best fl ats and lowlands
where th e coun try i s good and r ams are t este d by a veterinary
surgeon b e for e th e season starts.
Sheep Re conc i l i ation and methods of calculating ann u a l dra ft
~ e c essa ry to mainta in the ewe f l o ck.
It i s essential in any budgetary es ti ma t e to state
the numo E,r and p(jrformance of th e sheep flock on the property and
to ti e this up in a stock reconciliation covering a twelve month
p e riod.
An examp l e is given here of a store sheep unit c a rrying
2000 ewes and breeding ovm reIllaceme nt s .
Ewes l as t 5 seasons and
100 p E, r cent of lambs survive to viean ing.
Mortality in th e ewe
flock is 5 per cent and app roximate ly 5 per cent of the 49 6 and 8
to oth ewes a nd the 5 yea r ewes arc cull ed ea ch yea r.
Twenty p e r
c ent of the 2 tooth ewes a r e culled b efore going into th e ewe flock.
10.
Procedure is
88
follows:
( 1 ) Establish the totQl loss from the ewe flock annually which is
S per cent d ea ths and S per cent culling or approximately 200.
( 2 ) Ewes are kept S seasons so divide this t o t a l l os s by S to get
t he approxima t e loss in each age group of th e flock 200 ; S = 40.
There are more sheep in the younger El !2'e groups but stock ::Losses
tend to incr ea s e with age after th e 2T. year so equal annual
l osses hav e been allowed .
(3 ) I n a flock bein g k ep t for 5 se a sons ~ more than 1/Sth of the
sheep are 2T , more tha n 1/5th are 4T . ~ approximately 1/Sth a r e 6T ,
less than 1/Sth ar e 8T and less again are S y ea r olds because of
deaths .
Th e flock compo si tion is found by t a king 1/Sth of the
tota l f l ock a nd calling this 6T ewes, e.g .
2000; S = 400 6T ewe s .
The number of sheep in ea ch other age group is th e n found by
adding or subtract i ng the appropriate number of annual losses per
age group e . g . number of 2T ewes =
400 + (2 x 40) = 480 2 T.
(4 ) Flock Composition :
2T
4T
6T
8T
480
440
400
360
S
322
Ewes
Ewes
Ewe s
Ewes
yr Ewes
2000
(S ) Cull mixed age ewes for sale .
annual loss per age group .
e.g.
These make up h a l f of the
L~O
2:
20
20
20
20
4T Ewes
6T Ewes
8T E wes
5 year Ewes
80
for sal e annually
(6) Ca st for a ff,e ewes for sale a r e 320 less h a l f the an.n.ual loss
pe r age group (d e aths cnly a s th e y are all being culled.)
e . g.
40
320
2:
300 less say 20 for dog tuc ke r.
280 C. F . A. Ewes to s e ll.
\ 7 ) Two tooth ewes required are suffici e nt for 20% culling •
• '.
480 x
~~g
=
S76 of which 96 will be culled.
Ewe l am-bs t o b e kept at we aning t o E:; Dsure thi s numb e r of
2T Ewes a l l owing 5% death rate in Ewe Hogg e ts.
=
/
S76 x
(8 ) Lamb dispos a l:
less
1~~
=
607, say 610 and cull 992T .
100% survival to sale or Flock.
1 000 we t he r lambs to sell les-s 50 k i llers .
1 000 ewe l a mbs less 610 to flock gives 390 to se l
20 culls f o r hous e mutton and dog tucker
370 ewe l ambs to sell.
(9) This stock perf'orIlli.:mcB--will n ow be formally sUJILrna r ized in
stock reconcilia ti on .
d
11 •
Sl'rOCK Rc'CONCIl,IATION
INo. a t I Stock I Ns tur[i lll ~ tOCk "tDcaths I Killed
July 1lbOUghtllncr- I do l d
&
f or
eases
Mis s ing House
I
II
or Dog
----L-.
tuck er
Class
of
St ock
1JVe the r l ,ambs
Ewe Lambs
-
630
1
10
I ----~--._t_
440
I -
_ - 1 - -_.
I
99
20
I .
!
I
31
20
I 480
I
I - ___M-O
I
I 400
20
44~0I
--T
20-1-20
,- -I
.
630
960
I
480
480
880
4l±QJ 440
800
~60
I
630
--
~~~OO
-r °l-4 =-t 320~ ~~~
720 .
8T Ewes
5yr
- -Ewes
---I-.
Killers
I
630
- ' - - ' 1260
1
480
4~-=-f4;0
6T Ewe s
I
I -~
480
4T Ewe s
11000
00"
-t---+I
- - - - - 1 - 1_.
2T Ewe s
I
Stoc
at
June
30
T--t--F'+-Tf-~5L~
~
II 34--t:II~~~O
I _.-_
Ewe HOgget;!
I
1 1000,:;
Trans-\Subf e rs
Total
within
flock
I
3:L
60
I
2
r-3-20
-~-t-5~-
·1··___
I
':-_·~'I ~_.3 "1 1 0
-
1
I
49
I
~
5
50
6
1:
2740
2740
*Th is i s the numb er wh ich survive to sa l e or
entry to th e horne h og g et flock.
( 10)
Summa ry of Sa les:
We the r Lambs: Prime fat off th e mothers 9% = 90
Seconds" II
II
II
1% = 1 0
Pr i me fat of f Fee d
50% = 500
Seconds Fat off F ee d
35% = 350
,;Ewe Lambs
2 T. E wes
Mixed Ag e Ewes (Culls)
Cast for Age Ewes
= 950
= 370
= 99
= 80
= 280
Summary of Sheep killed:
49
20
20
10
360
We th e r Hogg e ts and 2T. We th e rs for the houses
Ewe Bogge t s (some f or th e h OUSE:: , rest for the dogs.)
Old thin ewes for d ogs
old r ams f or dogs.
~----
12.
Wool Production
Adult shee p are usually shorn on c e p e r yea r, dry sheep in
September-October and wet sbecp a f ter th e dry shearing.
Wet
ewes ma y a lso b e shorn pre-lambing (usually August) a nd this
practic e is growing in c e rtain districts.
Th e pr a ctic e of shearing
3 times every 2 years (pr e -l 8.mbing e v e ry se cond y ea r) is also
gr ow in g .
In the South Island most sheep a r e first shorn a s hogget
13 months a ft e r birth although a proportion, e speci a lly Romn e ys, ar
shorn as lambs in November-December and Ja nuary.
This practice
is more common in the damp e r districts a nd p a rticul a rly in th e
North Island.
Cr u tching
Lambs which are not s ho rn are crutched in January-February.
E we s a r e crutched i n Jun e -July and may a ls o b E-; ligh tly crutched or
"ring....;crutche d" b e for e rc.. ms go out.
Yields and Ma in Classi f icatio n
The main classii'ica ti o n of wool is into fl ee c e wool, bellies
pieces, n e cks and l o cks.
In a{d iti on th e re are crutchings and
often dags and dead woo l.
For b udg e ting purposes these last two
may be n eglected a lth ough thc ymay be a ppreciable on big prop e rties
and 1Jllhen wool prices a r e very high.
A us e ful class ification of woo l is int o fleece and oddments.
An average we i ght of fleec e wool from good ewe s is 7.5 lb.
Be llie
will b e ab out 0.5 I b , pie c es abo ut 1 l'b or just under, necks 0.25 I
and locks 0.1 to 0.2 lb"
These l ast a r e o ft en put in with piec e s
in the clips of small farmers.
Ewe crutchings are of the ord e r of
0.5 to 0.66 lb. making a total of a 1 0 Ib clip for th e y ea r.
This is wh e r e a good class of s heep a r e f ed we ll.
As a gu ide it
may be said th at a few flocks have ave r aged 12 lb and some as low
as 6-; to 7 lb.
A Canterbury P lains ewe of th e Co rri eda l e o r Half bred type
would a v e rage a tota l clip of abo ut 9 lb or just unde r.
Romney ewes would average
9-b
to 10 Ib
Hogg e ts shorn a s l a mbs would a v e r a ge
7-8
lb
Long woolled l amb s clip about 2~ - 3 Ib
Lambs crutch about
Budget~ng
*-i
Ib pe-r J:1-R8:d.
procedur e
When quoting wool weights it $houlqQ e cl e ar that figures
refer to numbers a ctua lly shorn and th at 'weights includ e crutchings
- and do or do not, incluce lambs wool (if it is district practice to
shear lambs).
Obt a in shea ring talli es by d e ducting ~ to ~ of th e annual.
deaths, dep e nding on the month of shearing, ass'ess the wool weight
per cl a ss of she e p and obtain the t ota l woo l yield p e r class of
sh eep , add th e t otals, then with the we i ght ed price for the whole
o f the fl ee c e clip as s ess the inc ome fr om woo l.
Normally current
quotations for th e Average Grade of the major cl ass of wool in the
clip are a gODd guide to overall price p e r lb.
13.
An example :
'. ,
Nols at 1/4/
...
1000 ewes
400 hoggets
1050 l amb s shern
lambs crutched
100 rams and k~llers
,::-0 C
()-
Wg t/sheep
including
lessdeBths _shea ring tally crutching
Total
9700
2955
2625
30
6
970
394
1050
10 Ib
71- Ib
2~ Ib
30
--.J!2
10
Tota l shorn
2484
Tota l clip
BEEB~
Ib
-1. 00
1598 01b
CAT'rl E PERFORMANCE
Cattle are not a general feature of Canterbury Plains
farming, but they are a characteristic feature on Banks Peninsula
and in the foothills and appea r to be on the increas e in the back
country.
Banlzs :.?eninsuIa buys larg e numb(jrs for fa t tening as do
some farmers cn heavier wet areas of the Plains.
Values vary ~
greatly from month to month and a clos e check should be made with
crtrren t r epo rts 'NhcD doing budge ts.
Calving-R erccn~a.gQ
On p laces r ea ring store c a ttle a n average calving percentage
is 85.
As the l'uggedness of the country increases this p e rcentage
quickly decreases down t o about 60%.
Harsh winter conditions will
lower th e percentage as weI]
Deaths
A usual f'igure is 2-3%.
Thi s varies too with the na ture of
the country belng espe cially high whe r e th e r e; are bluffs.
It may
be as hig:r as 5-C;;s in years wi th a hard winter and late spring.
B~_"pl.§~n t.§.
A bl'eeding cc'w viill m:mally prod.uce abo ut 6 c a lves . He ifers
are mated to calve down at 3 years old.
About 20-22% of the number
put to the blll l a r 9 uBuelly 2 yr old heifers.
This allows for
some not getting in Calf.
Bulls last about 4 seasons on average.
Sale Stock
------~~?....;:
..s.o (, number of farms on b e tt e r country follow this
practic e of' sel~l.g rJean e rs and ke ep ing the maximum numb e r of cows •
. All weaill,e:~" steer s and about h a lf th e weaner heifers will be
sold here o
Yearlj.YJ';8. S()m( farmers hold their weaners over the winter
and sefF in-th"~··spTing to fat lamb farm e rs.
All the steers and
75%_ .of th e heifcr3 will b e sold in this case.
2 and 3 yr old Store~. This is the usual practice on the
regular hill COUll Ll'y in 'both isla nds,
No weaners or yearlings
are sold.
All the ;'2 and 3 year old steers are mark e ted at the
regular spring fairs.
The 2 year old he ifers v/ill be sold ei ther f a t, · or forward to lowl a nd farmers some for breeding and some for fattening.
In this
case both steer and hetier prices are fairly closely related to
export schedule pricee 1":1 the North Island"
Fat Cattle. For t h e: ::~ r :;ate r p a rt of the year in the S outh
Island it is 8. butcher ! 8 r,'cc:: r:~ct9 al though wi th more top-dressing
cattle are becomirg more important in the South Isl an d.
Small
shipments of chiller s hc~vciJee:~ made from Christchurch.
North and
South Island 'export schedule :prices differ at times due mainly to
aUJ2Jlly of beef wi til N'., I. ! [; oc1.n/:; ab out 5o'c- 100 Ib ahead ~
····· ··.-C urrent cxp0'rt schedule:) awe printed in Tuesday's papers and
the monthly journc=:.l, the I.:C L~t Producer.
14.
St o ck Recon cili a ti on :
As an example of the usua l set out of a stock
r econcili at i on for b ee f cattle a he r d of s ixt y br eeding c ows
and r ep l acements selli ng 2 year old s t o r e e n t t 'l e has b een
adopted .
Cows l ast six br ee di ng seasons apart fr om a n odd
death or c ull and cq l ving per c entage is 84% .
OVera ll death
r ate is 2%.
Class
I
1/7/
Steer
-
Ca lv e s
He ife r
Ce'. l ves
I
25
24
I
Cows
B~llsl
24
--t:
,t--1
25
60
~
2
I
~--t--=--r--=-I
I 25
I
I
:=+-=-- ' -
22 _ p 5
I
I
-I
II
t ed
on
a nd
';2.0/6/
50
.;-1- - -
I'
_U.~2
II
2_4
1
II
50
-
~r-I
Br e eding
I
~
stim-
-r-l'l-=-+----r--=-r~¥15
~_5
I
I
I
I '. .
J
I:
25
25
Helfers
I
25
25
1 yr old
He ife rs
2yr.old
-
I
Stee rs
2yr old
St ee rs
~----1
25
1yr o ld
L
No .
INa tura ll ca l ec,-, Dea t~HS Klllers
:
bouaht.
'l' r a ns-lsub
b
I lncreases
f ~ rs . Total
wlthln
Ifl OCk
No . on
hand
-
I
25
12
I _
--1
I
1
t
I
24
I
!
-
I
12
I
I
48
-
I
_1
I -
I
24
I
I
50
I
25
t-
-r
12
I'
11
1
11 1 -
-
1-
-
-
I
24
I~-
72
12
~
--1- 60
2
161
-----
161
===
Summa ry of Sales:
I _ II
24
12
1
1
10
Lj. 8
=
2yr old store steers
2yr old breeding he ife rs
cull f a t 3yr old heifers
cull bone r bull
cull breeding c ows
15.
Dairy Stock P e rformances
(a) Cow pr od uction
(i) Butte£fat-.l2£oducti.Q,!!
Work fr om butterfi=-: t figures supplj_ed t o the factory not from herd
test figur e s.
For budget purposes obta in from th e f a rme r as many
years f a ctory production a s possible, the numb e r o f cow'S and
h e ifers t o b e milk ed thclt s eason and e stimate the number of
e ff e ctive milkers, assess factory fnt p e r cow a nd c ompa r e the
tot a l production with previous production, t a king due r ega rd to
the season a nd also effici ency, past and present o f the man agement
on th e farm.
(ii) 1:.2~l:.~roduc.!i r)D
'rh e above remarks Edso appl;-l to town milk pr o ducing prop e rties.
Here th e, conc ept is total gallons sold.
Th e main difficulty in
assessing ga ll ons per cow, is to obtain the effective numb e r of
cows milked in the year.
A useful me thod is to total the number
of cows milk ed per month for the wholt:: ye a r.
A Town supply cow
usually milks f o r 9~ mo nths so this total is then divided by 9.-5.
(b) He rd Repl a c e me nts
(i) Herd wastage
An analysis of wa~age and culling fi gur e s produced in 1955/56 by the
N.Z. Board a re as foll ow s:
Sold for da irying
Low production
Accide nt and injury
Old age and sundry
Dis ea s ef3
Total wastage
1 .88
6.57
% of
herd
.59
-..h.2.§
11 .02
6.76
17. 78%
For bud get ing purposes 15-20% c o uld be taken, the figure assessed
after obtaining a ll the pertinent factors Rbout the f a rm, the
man a geme nt an d the d istr i ct.
Cull c ow s are inv a riably sold as
boners;
f o r prices s ee Beef Schedule .
( ii) Co l ving percentage s ( Ca lves pr odu ced p e r 100 cows a nd
heifers wintered)
N.Z. calving pe rc en ta ge a v e r age s 90% (5-7% o f cows f a il to get in
calf whil e a further 3-5% cows mated abort).
Approx. i.+.% of the c o.l ves b o rn die a t birth, or are b o rn d ea d, thi s
le a v es an e ff e ctive c a lvin g pe rc e nt age of 86%.
(iii) Number of heifers available as replaceme nts
In effect this is 43 he i fe r calves a v a il a bl e for rearing, but it
includes l a t e calves a nd fre e martins which a r e not suitable and are
disp o s e:l o f as b obby co.lves, they omo uht to approximately 20%.
Thus y ou have left 32 h ei f e r calves suitable for r ea ring.
Losses
fr om one mon th to 2 years app roximat e 1~/o and o f those Which survive
to the 2 year o ld stage 5~G prove n ot in c a lf, thus we eventually
h a ve 27 heifers that will c a lve int o the herd.
As a ppr oxima tely
20% a r e r e quir ed t o ma intain th e numbers in a h e rd, it c an be seen
th a t th e r e a re 7 heifers which can b e sold for da irying o r need n o t
h a v e b ee n r ea r e d.
It is u s u a l f or a f a rmer to e nsur e h~ h a s
sufficient replacements by having the number o f yearling heifers
equivalent to 25% o f his milking herd.
16 .
( i v) Bulls
The ilvor ilge he r d l i fe of bull is Lf~~ yeo.r s , this means thc' t ho.ving been used
in the herd fo r tlle fir s t tir.1e v,rhon 15 months old the average bul l woul d
be 6 yeo.rs old vThen culled .
'rho mo.in Co.US08 of loss or disposal ETO , pr evention of inbreeding , poor
resul ts from progenYl steril ity , accident s , and becD,usc of not be i ng ab l e
to mo.no.ge a bo.d tempered bes~st .
TlTo inc r easing u se of :" B., plus the:: high
r eL1unercction receiv ed fr01;1 0. potter bull in recent year s has tended to
reduce the active l i fe of bull in a h~rd .
(Fo r potter bull r eali so.t i cns sec Beef Schedule)
( v)
(3cC:lsonD,l Su pply Herd)
Stock Reconciliat i on:
/ill exaL1ple of the usual set out of the:: stock reconc i l i Dt i on for a nor mal
seasono.l s u ppl y dair y hord is p r esented bel ow .
'rh e he r d comprises
cows and rcpl aCCi.lents .
Effective uil kers nu mber 7Lf .
Cl nss
No. on
h and
No .
bou ght
. c. .
c •.
I N"~ur"l
He ifer
Co.l ve s
Snlcs
-
36
-
14
-
-
-
20
2
Bulls
Total
M
..........
I _ _ __
I
102
~
20
36
36
-
')
-
-
36
36
-
16
40
20
20
96
16
80
2
-
13
3
-
-
-
-
2
--
~-
16
1'
Summo.ry of Sal es:
-
i
Es timat e
on hand
30/6/
20
-
80
Sub
Total
Transfers
Vlithin
fl ock
or Herd
..
--
35
r-----
Milking
Cows a n d
He i fe r s
Kill ers
2
36
---Yeo.rling
He i fe r s
Deo.ths
llJ.-
creases
-
Bul l
Co.lves
-- .--
l~
1/7/
80
I
-
2
)
-
2
I
102
Lt-9 Bobby Calves
2 2yr old i n cal f he i fe r s
13 Cull COVJS
64
( v i) Sto ck Re c onc i l i o.tion:
(Tovm Su ppl y Herd)
Un l ike the nornnl do.iry reconcilio.tion this ho.s aut umn born co.l ves on ho.nd t o
be::gin 2n d end .
I t [1,lso di f fe r s in tho.t the heifers are usually not ca lve d
down until 2ged 2~' yoars .
;,n oxo.E1plc fo r an 80 co n herd whi ch b ot h br eeds
and buys r eplacements i s presented bo l on .
This is common pr nct ic e s i nco
vJas t age is ra t her h i gher i n tm:rn s u ppl y hor ds and less cal ves a r e u s u a lly
r 02.rc:d sinco ;;Jho l o milk is being sold .
In effect tho her d has boen spl it into two - t h e spri ng cal vc r s (30%
of the total) an d tho autumn CD-I vers (70% of the total ) .
Nato t ho.t th e::
a utumn c a l ves go into the spring he r d nhi l e tho s princ; ca l ve s g o i nt o tho
o.u tun1l1 he r d .
'107
;
-----"1-----, I\T
J
Clnss
I :0.
n.cmd"on I
~l
i
1/7/
" - - - , - - - - --
No.
,0.
Dough
~
_ .___.___.__-- J
(
(,I
~I Sales
t-:-r_~
'"
1'1:: t-1JT'l1
_
Heifer
_ ' , _ _ _- Cu v e s !
~:~~)"m
.,
_
----"I"
I
Dull colvee
(au tuun
oorn)
I
8 "
old
moth
I'
_
c;~ ~~~g
_.
{"lthin
1
v'Il
,. oc'
I
Dr h e rd
_- - I
~-_L
----f-=--=---",
--
I
I
25
6
30
31
25
-'
-
-
--+-
-1-2_5
"L
I
\_
-.-J·-.
~:~;~.~ g ~; _~"~_. II.
~~~ J'-;-"1
II +'
--H--I'
I
·
..
I
I
1
,-,
.5:0wo
I'.
25
dOlfer
oorn)
5
11
.. :.C::'llV0'S
o pIlng
__
born)
Yearling
heifers
I
"
.
11
I'
'
I
_I ]~
r-,-1
I
b
6
0
4
_
I
Est
'I'otc::.l ate
on
6
18
I
-
-
.
JI
25
L : - '
_
-
___ -__
s
L
6
Il
,Sub
.
"'l l1CrCc.ses
--r--~~i=--j I
I
1
5
12
6
1
1
_-
I
"=
_I
6
11
11,
--+------t-----
-----
~--_
____ - ___I,
_
e-
...22-+11
18
12
--- __1')
- c.-_
24
12
1.
(cm-m in
milk) - - - -
--
,
I
Bulls
+ .
I
--"--
---'--1
'1,
2 ,'!
._:_--_._.,. _---(c)
Ji__._____ _ _
II
.
;t-'\
I
:
IIi
12
67
I
---+--+-----t
I
I
I
'1
.L__...I.-_
9
i
i
i
I
Ij
3
I
I
12
I
_
I
I
31 II
,
- _----'-__
i
- _ _.1-!_ _ _ _
TODn Milk Production:
The L1ilk YC 2.r OPCTc::'. tos from Scptor:1ber 1st to .•u gust 3'lst.
Tho pr ic e
in a nyone lJCcrticulC'T year is rclclted by 0. specio.l formu l o. to the guo.ro.ntced
pricc for butterfat, it is compcltcd by the Jl:Ie::.rketing Dcpscrtnent \,/hopurchas e th
milk, on i:1. guc.r,'~ntecd qu o ti:1. b,:csis, fro!.] loc a l producer i:1.ssoc i o.t ions.
The
sy,stem of pi:1.y;Jcnt for quote::. milk, quanti tie s in excess of quota , pel1i:1.1ties for
deficiencies, sti:ll1dJ'crds thG1.t to',;Jll milk ho.ve to comply with , and seasono.l po.you
will becor:le apparent wh(}n Etudcnts v:L ooit town supply f o.rms.
(i)
Ouoti:1. Hilk
-Jt ~
____
.
_-..~
__
'I'he f!Io.rketing Depccrtmcnt are gUClrClnteed a do.ily quota supply by the
loc Cll. association , who in turn orgClniso the obtaining of this quo.ntity by
o.lloc.::cting to farmer suppliersel. da ily quota for th c whole year.
'I'he fGrmer
must Ci:1.kc out shares in the C'. ss o cic::: tion t o become a supplier a nd h is milking
shed Clnd stock must comply with certain ,standc.rds as set down by the Health
Depar tment.
Qu.otas a re set on thc avcro.gc daily production from the farmer
over the winter months of from "'pril to July.
., n e w supplier vvhen i::\ ccepted
usual:~y gets a 30 gallon quota ,:md thi s i,s usually increased by 5 go.llon:3 per
yoo.r if it is so.tisfo.c t orily fille d .
'18 .
(ii) Quantiti e s i n e xce ss of Quota
( SD
p lus milk)
Ii. ll mi lk produc e d on [t tovvTI s'uP l~ ly f a r m is t a k e n by th e
l o c a l a ss o cia ti o n 9 a nd th e mi l k i n e xc ess of r equi r eme nts i s usua lly
sen t j_nfr om the r c c e i ving dClJot to a l OCQl d a i ry f a ct ()ry , where a
l owe r pric e i s obta in ed .
I n th e s~r in g months ne a rly a ll produc e rs
send in milk ab o v e the ir quotu 9 but in ,)the r mo nths o f the y esr a
p r o p o rti on c' f the pr oduc e rD El r e unab I e t u mee t the ir full q uo ta ,
whils t other farmers d o h~~vc an e xc ess suppl;y , cmd it is in these
mo nt hs th a t this e xcess milk i s a cc epted at full quo t a p ric es .
lhe a cc ep t an c e of surp lus milk v a ri es with th e seasons ;
in
gene r a l i n the pa st th e Cante rbur y Dcdry F a r me rs Ltd., ps i d out o n
"- ----the--f'DTIow±ng- -.bE &i s ~
S ep t embe r
J e nU8 LJ-
t lJ
F eb run r y t o Ma rch
Quota at quo t a pr i ces , a ll e xc ess a t
' - -SJ~F'p lu s mi l k pr ic es .
- All mi lk s'ent- in wa s pa id f o r a t q u otap ric es
Ap ril a nd Ma y
- Qu o t a p lus 20% o f quota a-t quo t a p ri c es ,
b 3. 1 a nce o f exc e ss mi l k nc sur plus p r~ . c e s .
June t o Au g'ust
- All milk sent in was pa i d for a t quota
p ric e s .
(iii ) Ca lvin? Patte r n a nd Analysis o f Pr o ducti on
Be c aus e the seas on a l p r od ucti on o f mi lk i s s o impo rt a nt o n a
t own sup p ly f s r m it i s n e c esss ry t o es timate the like l y pa tt e rn -o f
p r od ucti on ( q u o t a 8nd n on - quota mil k) on n monthly b a s i s so tha t
lik e l y de fici enc i es c an b e r e medi ed a nd i n c ome C3 n b e more a ccur a tely
es tima t e d .
T o do this a tub l e show in g c ows c a lving , "md numb e rs in
e a ch month o f the ir l a cta ti o n 9 i s dr a wn up .
I n such a t a bl e c ows
c a l vin g means t h e numb .:; r which a ctua lly c Ct lve down a nd e nter t he
h e rd r a ther tha n t otal c ows c a rri e d . (i. e . e ff e ctive milke r s ).
An Qth e r po i nt t o note is tha t if say 10 c ows a r e c a lvin g in Au gust
the n b e c aus e s ome c a lv e l ate in the month they wil l o n l y be a n
e ff ect iv e 5 fo r t he who l e month .
Bes i des a knowl edge ~) f numb ers o f c ows in milk ea ch month
and the month o f l fl cta ti on wh ic h they a re in i t is nec e ss a r'y t o knoW
the a v e r age p r od ucti o n per c o w per day in ea ch mo nth o f l a ct a ti o n,
to a ssess OVe r a ll mo nth l y productir.:m.
The a v e r Gge C:i nt e rbur y t o wn
sup p l y herd p r oduc e s a nd tJ e ll s Qb o u t 750 gG ll an s o f milk per e ff e ctive
c ow .
A good herd o f Fr i es i an s we ll managed a Ld f e d sho u l d p r oduce
ab o ut 900 ga ll ons p e r ef f e ctiv e c ow wh il e on e o r tw o t op h e rds a r e
pr oducing abo ut 1050 ga 'll cm s pe r c ow.
La ct c. ti on patte rns o f
pr odu c ti o n i n ga ll ons pe r day pe r c ow f o r ea ch month o f l a ct a ti o n
a r e g iv en b e l ow for'e a c h o f these th r ee l e v e l s of p r od uct i o n.
Peri o d
1 st
2nd
3rd
4th
5th
6t h
7th
8 th
9th
10 tt
/ /"1"--'
month
month
m::-, nth
mo nth
month
mr; nth
mon th
mo nth
mont h
mo n th
750 g a l s/ Cc\1V
- --31.2 gn l 0"/d~y
c.t
.~CL
4
3~
3
.3
"
"
"
II
I
900 ga ls/c o w
4 ga l s /day
4~
"
4
"
~-z,.:1----2
"
II
2~
It
2
H
2~
II
"
2
1~
1
11
1~
1
1
!!
II
1 050 ga lS/C OW
- - - - - - -.
3
-----
II
II
II
l+~ ga l S/da y
5
"
41.
4~~
4
3.1,2
3
2~
2
1~
"
"
It
"
"
"
II
II
In the spri ng munths o f S,:;p t embcr , Oct ':Jbc: r, No v emb e r c:md December,
510 shou l d be added t o the c c,l cuL J t8d t J tc'. l mcmthly produc ti on t o
a ll ow f o r the sp ri ng f l ush .
19.
The Calving Pattern outlined below a s an exampl e is of the 80 cow
h e rd f or whi ch a stock reconcili:::J.tion was constructed~
, CiiI,vHTC-
_ _.___ C
Calvo:
Month
ing
July
August 14
Sept.
9
Octo
Novo
Dec .
Jano
10
Feb.
Ma rch
18
April
15
8
Ma y
June
Year
7 Lt
~vows
July
Aug . Sept " Oct . Novo Deco
-
-
-
-
7
-
-
-
-
-
-
-
-
-
-
-
11.i
-1 Lt-
1 L~
H~
'1 L~"
1L~
Hi·
1 L~
5
9
q
9
9
'3
./
-
-
-
.-
-
-
10
18
15
'10
18
15
8
10
-18
15
8
-
-
-
F-'eb. Ma r. Apr. May June
-
-
8
0
-
-
-
~Jan
-
.-
-
-
SCHEDULE
-
-
.....
_.
10
J1 8
'10
8
1 [5
~l
I
-
15
("'1
8
0
7L~
-
-
-10
10
9
18
10
18
15
10
18
15
8
_.
HI
-15
8
15
8
-
-
-
~)
-
-
8
9
-
-
-
-
9
J
./
-
-
a
q
-
-
-
-
-
-
- 14 -
-
8
-
- - - l.j-
-
-
( I.~
46
36
42
70 60
59
From the Calving Schedule and the t able of da ily pI'odu ction one
c an quickly work out the total cle ily 'p1'oduction and then mul ti ply by days
in the month obt ain the monthl;),f production
F'or ,July in the t ab l e above
we have at the 900 gallons per' cow l evel o:f p roduction:
51
I 58
70
t
I
71+
0
10 It
18 H
1 5 11
8 "
X
x
3 (6th
3~15th
4 4 th
x 4 3rd
X
11
"
It
11
)
j
-
.-
_
30
63
60
-z "
-- "'~~
j8~
gallons per day
and 185 x 31 = 5735 gallons for the month.
Thi s informat ion for each month is tallied up and inserted in a
schedule of est i mated milk sa l es. UsJ.ng the information se t out in sub
sections (i) and ( ii) above together with price da ta for each pe riod total
production is divided between t'[lat so l d at quot a p r' ice and that sold at
surplus price and is valued EtCCOl'dinglyo A quota of 80 gal l ons per day is
a ssume d.
SCHEDULE OF' ESTIM.ATED HII.JK. SAIJES
Estimat ed
Total Gall on s
Month
July
August
September
October
November
December
January
February
March
Ap ril
May
June
-.l~ar
====-..---
5;735
5,920
6 , 960
6 , 77 0
5 , 6L~0
L~, 600
3,110
2,515
3,940
5,760
6 , 880
6,36 0
Gallons [:lo ld
Quota P r ice
@
I
Value $ I
5 ,7."55
5,920
2 , '-1-00
2 ~ I-i·80
2 , 1.t.oO
2 , Lj.80
2 , L~80
2,_515
3 , 9L~0
2, 880
2 ,97 6
6 7 360
~_c~~~.~ _ 9~_ ~.. .o_ "_J-=~:Y 5_6~c_L~ _.... '~ml . . -= =-aex=1
Gallons Sold
Sur:Dlus
I ValuePr ic e
@
1-1- ,560
290
3 p 240
2,120
630
1.j_$
2 , 880
3,904
2-1 ,624
• .=
20.
Pig Perf orman ce:
Br eed ing He r d s
The e ss e nti a l pai nt t o es t ablish is the
nJIJ1ber o f br eed ing s ows t o b e c a rrh:d in a ny on e f a rming s ea s on.
The h e r d wil l b e in on E:;=)f thr ee states - stat ic numb e rs or h e r d
numbers incr eas ing o r de cr eas ing .
Wi th stat ic n umb e rs it is
fairly eas y t o est~lblish the e ssenti a l budge t a ry p o ints o f numb e r
o f breeding a nima ls r equir ed t o ml i n t a in th e h e r d and the number of
choppe r s ows f o r sa l e a t the e n d of their breed i ng life .
The b oar
situation c an b e de t e r mined simila rly.
With ch a ng ing he rd numbers
a ttenti on t o the age of the sows is imp c rtant and c ornm :m sense
p r ovi des th e a nswer.
Sows l a st on cl ver i~Ee ab out f our yea rs
(7-8 litt e r s ) whil e b l a r s a r e usua lly d is po se d of a ft e r three years
b e c ause o f d ifficulti e s with inbr eed ing .
The esse nti a l pc, ints a re th e numb e r of li tt e rs
Sa le Numb e r s
pe r year, th e litte r size and th e mo rt a lit y .
Th e answer s a r e
ess enti a lly a n assessment o f th e inclin a tions a nd st a nd a rd o f
husbandry o f th e p i g owner.
The pe r f o rma nce fi g ur e s g ive n b e l ow
are t a k e n fr om a P i g Co uncil Survey c on ducted in 1950 .
I n ge neral
the f 2 rme r s i n the surv e y woul d b e 2b o ve ave r age in p i g manage men t.
Sow Cow Rat i a : The Surve y a v erage was 1 s ow pe r 9 . 8 o ows.
In ge nera l e ffici e nt l e v e l s of p r oducti on c o uld b e c on s i de r ed t o
be a s foll ows .
Weaner p r od ucti on 1 s o w pe r 4 c o ws
P o rk e r p r od ucti on 1 s ow pe r 6 c o ws
Bac on e r"
11
1 s ow pe r 10 c nws
Mix ed P o rk e r & Ba c o n e r 1 s o w p e r 8 c ows
Pigs b orn pe r Litt e r:
litt e r.
The a v e r age fi gure was 9 p i g l e ts b o rn pe r
Pigs we aned pe r Litter:
pe r litt e r.
The a v e r age f i g ure was
L~tt e rs
p e r S ow pe r Yea r:
sow pe r y ea r.
Pigs S o l d pe r S ow pe r Yea r:
per y ea r.
7 p i g l e ts weaned
The a v e r age fi gure was 1. 8 litt e rs per
Th e a v e r age figure wa s 12 p i g s s o l d
In ge ner a l l os s e s u p until weaning amo unt t o 20%-25% of the
t o t a l number o f l; i g s b o rn wi th post wean ing l o ss e s abo ut 3%-5% o f
th e t o t a l number o f p i g s b o rn.
Li tters p e r s o w r a n ge fr om 1.6 t o
2.0 o n a v e rage p e r y ea r depending o n l e v e ls o f e fficiency.
The
n 'mnb e r o f p i g s s o l d 1,e I' s uw ov e r New Ze a l a n d as a who l e c a lcula t ed
fr om A. & P. st a tistics is only 10 s o tha t it i s obvi ous the
Survey f a r me rs a r e a b ov e a v e r nge in th e ir p i g ma n agement.
Stock Re C(lIlCi li Qti o n (Pbg~)
As a n ex amp l e of a st o ck r e c oncili a ti o n f o r p i g s the
f o ll owing situo. ti on is o utlin ed .
A f a rmer running 50 c o ws on
Cre a m suppl y h a s 8 s ows p r od ucing a lm u st a ll po rk e rs.
Effici e ncy
· is ab o v e a v e r age S ") tha t 9 p i i::r s a r e b ;.i rn pe r litter a n d 7 a r e
weaned.
The 8 s ows prod uc e 14 litters i n th e ye a r a n d a fter
allowing ' f o r pos t-weanin g deat hs 95 po rker s a r e s ol d each year.
21.
Class
Natura] S a les De aths
No .on
No .
hand bought I ncr eas e s
1/7/
I
Young
Pigs
14
-
I
8
2
1
-
Es timSub
Total a ted
f er s
wit hin
on
flock
hand
or Herd
30/6/
140
-
3-1
-
-
126
14
10
-
2
Breeding
Boa r
-- - -
ir r "o.Y1 S -
'126
95
Breeding
Sows
Killers
-
-
-
--
-
-
-
- I -
---
-
-
~- . - ~
- --
-~-
2
8
1
- ---
-
-
1
Pig Prices
The cr u x of the matter i s sup r ly and d emand.
Whe re the
supply is insufficient to meet demand or is fluctuating relating to deman
there will be a fluid pr i ce l e ve l set by auct ion prices in accordance
with the l e v el of these two facto~s.
This i s l a rgely the case in the
South I s l and .
Loc a l supp l y i s insuffi c i ent to meet demand and so
auct ion prices a t Add i ngton and Burns i~e set the return to the producer.
No study of the se h a s as ye t been made 'and students a r e directed to
observe the prices in Thursday's Press each week.
For South Island
budgets t ake 90 p e r cent of current Add ing ton r eali sa tions for f at pigs.
Store p igs mus t be int erpreted acco rdi ng to the time of y e a r.
F eeEiing Standards for Lives t ock : In any int eg r ated programme of
producti on whether of liv es toc k only, or of s tock a nd c rops in combin a tio
i t is necessary to be sur e tl18 t a d e quat e provision h a s b ee n made for the
liv es tock it is p ropo sed to c a rry.
Tvvo aspects a re i n volved h e r e .
On th e on e hand it i s nec e ssary to ass e ss th e prob a bl e a mount of f eed
which- will be grown on the prope rty at different seaso n s of the y e a r,
and on the othe r hand it i s nec e ssa r y t o assess the prob ab l e requirement
of th e liv es tock in the s e seasons and b a l a nc e th e stock r equ irement with
the feed a v a ilabl e .
This may be done in the highly accurat E way adopted by the
animal scientist by considering quantit i es of Dig<:. , s ti ble Dry Ma tt e r an d
Protein in t h e various feeds and bal anc i ng this with stock r equirements
U(8fer Animal Nut ri tion - I. E. Coop).
Because of th e compl e xi ty of the
me tho<i a Simpler system which can only app ro x imat,c; ro ughl y to the true
pos i tion has b e en adopt e d for f a rm manag e ment work in N d 'V Ze a l a nd. This
is t he Stock Unit syst e m whic h takes a s i ts base the f ee d re cluirement of
a n ave r age Rollnne y ewe p l us h e r lamb 8,t the diff ';,n mt s e asons of the year.
Othe r stock i nc lud ing cattl e and hors e s a re rat e d on this scale ,
Some theor e tic a l d i fficulties a ri se wh e n doing this b e cause
. .__- the spre a d of f e ed require me n ts of th ,:; she ep and the dairy cow differ
~~
( see Ta ble I b e low).
Provi de d ont'; reme mbers t hi s fac t wh ich makes
f a t l amb production much e a s t e r tha n dairy p ro duction tn a r eas having a
summe r d ro ught (s ee comp a r a tive mon~hly pastur e production columns in
Table I) littl e pract ic a l difficulty should be me t .
Of course tt is
a l so n ecessa r y to reme mbe r the n ee d for a balanc e d d i e t when ass e SSing
the place of the various suppl e me nt a r y fe e ds.
22.
Table I
I
Comparison of lVj onthly Stock Requiremen ts as Pe rcentages
,I
I
i
I
I
I
J an uar y
I February
~tandardn -! -~~and~rd r- J~~s:y
.J:.,we flock
I
I
5 •1
I
5.1
I!Jjar c h i
June
July
7.0
. '1
j\i
II
ay
I August
I September
I
October
November
December
Table I I
I
II
January
I
February
March
I April
I
I
5 •3
I 5.L~
!
I
)- . b~
I 5.8
April
Hay
June
! July
August
Sep tember
I
!
I
I
I
I
10 .8
13.3
14 . 3
14. 3
8.0
November
December
I
I
I
I
huns
4 •3
4.3
i+ • 4
4.6
I
4 8
i ·
I
4.9
!
I
7. 0
11.5
I
I
15 .0
I
!
He rel
Beef Cattle
Herd
I
I
I
I
I
I
I
!
I
I
6 •1
10 • 6
;
8.6
5.1
10.7
I
8 •2
7•4
5 •9
7.8
8.6
5.9
I
6• 2
0.; •
5•
"
5.2
8.6
6.0
I
7.5
8 •6
7 •3
I
9.0
9.3
8 .1
9.7
8.8
3
I
9.7
9 .7
10.0
16.0
i
9.5
9.2
10. 3
9. 3
8.4
10.5
Ii
I
Q
7
15.8
7.4
I
9 •0
10.0
!
II
I
i
I
!
II
Comparison of Monthly Pastu re Pr oduction as Percentag es
i
iI
I
i
I
I
I
I,
!
I
I
!
Canterbury Pasture eM-H)
~, .
3
1. 8
6.2
5.7
~'o
3
3.0
2.8
6.7
I
17 . 6
!
!
22.5
!
October
t;,,:e. Wl th
!
Fries ian
Herd
I
I
15.2
9 .9
I
I
Bay of P lenty Pas ture
!
10.5
!
9.4
Ii
II
8.3
I
II
I
6.9
II
2.8
I
II
I
I
i
!
4.7
3.2
7.8
10 .1
11.8
12.9
11.6
I
I
I
I
I
II
I
I
I
~
22a.
Table III
Classification of Various Classes of Livestock in Ewe
Eq~~valents
r
I
Class of stock
!
l~heeE:
l',we - B/L x Rom.
Ii
I
I
II
Romney
Carr.
Herino
I
I Hoggets - ewe
1+
I
I
I
wether
Wethers M. A.
I
II
I
Rams
Studs - ewes
Ii
Aver
" . , a~e , ! Intake of
Llve.vel0'hT
Ii
D 01"1.
"
o
v
1
1430
1. 1
1. 1
1•1
1 20
1310
1.0
1.0
1.0
100
1180
0.9
0.9
0.9
80
1030
0.8
0.8
0.8
50 - 90
810
0.6
0.5
1.0
80 - 90
740
0 .6
0.5
1.0
110 -1 20
920
0 .7
0.5
1.0
1080
0.8
0.5
1.0
1.25
1.25
1.25
1.0
0.75
1.25
160
I
I Cattle (i) Beef:
1000
Heifer - weaner
•
1 40
hoggets
Br . cow
~,
H-'
.wwe .t:;qUl valen ts
Sept,
Jan.fiiayApril
-Dec.
August
0n 300
300 -600
~600
I,
i .60
!
!
3.5
I
I
6 .0
I
I
I
3.5
I
yeaxling
600 -800
5200
I
'/
800- 1000
6200
i
4.0
350 -750
5200
!
4.0
i
3.5
6600
!!
5.0
I
4.0
I
6
VY'.
old
- weaner
yearling
i
I 750-1100
I
I
(ii) Seasonal Dairying
I
!
Jersey Cow
!
yearling
I
calf
I
Bull
~ iii)
i
'r own S upply
800
I
I
I Calf
I
Bull
~orses :
Backs
II
i
I
6 ',5
I
2.5
!
!
I
r,
! -'
I
I
1200
- Friesian cow
1
Heifer 2 yr . old
i
i
1 yr. old
I
9100
I
I
I
I
4.5
11700
4.0
4.5
I
I
I
3
I
I
I
4
I
I
I
I
I
6.0
I
4.0
4.5
6.0
4.5
II
6.0
I
7
I
I
I
i
I
1+.5
2
5
'--lli-----
I
110+ (x 3) i 5+ (x2) 1 5 + (x2)
!10
i
3
5
15
I
I-
I4
II 5
I2
I'
5
4
3
6
5
19
I
I
7
I
I
The above ewe equivalent classification is basically from an article
by Professor I. E . Coop published in the l1New Zealand Agricultural Science H
Vol.1, No.3, Nov. 1965.
The recom me nded rates for town milk supply dairying
have been adjusted however to reconcil e with subsequent Farm Management
Research which takes into account such factors as high wastage of feed
involved in winter milk production etc. Similarl y , stud sheep have been
correspondingly increased due to the scope required in stud sheep farming.
22b.
*
Town Milk Supply Fri esian cow is as s essed as fol lows :
10 E.E. maintenance plus rio. gallons milk per day mult i p li ed by 3
durin g winte r and by 2 sp r ing -s ummer - autumn!
i oe. 750 gal lo ns
autumn calver cow for May - Aug ust is
10 + (3-2' x 3)
+
=
20~ E . E 's
~
Wethe r hogge t s - winter fattening May-August as 1 E . E .
The above figures s h ould be regarded as ap p roximations and in
ap plying these E. E. factors effects of environment (wind , temperature,
grazing pressur e, e tc.) must be bo r ne in mi nd.
23.
On rough hill country- wh e r e c a ttle a n d we the rs a r e used
to control second grow t h the fe ed r equiremen ts a r t:: lowe r than
those list e d since the stock oft en los e we i ght then.
A po int which Eihould a l w8.Y-s be borne i n n".ind i n a ss e ssing
prob obl e f ee d a vail abl e is the amount of seasonal v :...~ ri a tion from
year to yea r in the district.
In some a r eas StJ.ch ::JoS coas t a l
Southl a nd this var'i a tion is f e irly sma ll - fc ed suppli es a r e
r eli a ble - whil e in othe r di s trict s like C ,~nterbury and Ma rlborough
the va ri a ti on b c; tw een seas ons i s extre me and J1US t be a llow e d for , by
c a rrying e xtra suppli ee, of h EW a s an insur anc e .
A rough guid e to a ve r a ge f ee d a v a ~l ab ilit y from pa stures
and va rious crops i s containe d in Tab l e IV be low.
Wh e r e ver
p ossibl e i t should be suppl emen t e d by deta il e d loc s l knowl e dge of
the district and the f a r m b e ing budge t ed .
TABLE I
Wint e r
fe e ~
V..
Va lue of Va ri ous Feeding Mi.=;.t e ri a ls
(May,... August)
P as tur es (C s nt e rbury)
Ve r y good
F a ir - go od
Poor - f a ir
V.poor - poo r
Autumn s a ve d pa sture
Good
Fa ir
Poor
Roo ts
P e r 1 ton
Swedes or Pumpkins
Chou mo e llier or ka l e
Mangolds
Fodder beet
Sug8. r be e t
Turnip s
Hay
P e r 1 t on
Good luc e rne or clove r hay
Good p as ture or 2 v.luc e rne
Fa ir h ay
Ryeg r a ss st r aw
P ea straoJV
Ens il a ge P e r 1 ton
Ve r y good
Good
S . D. pe r a cre
0~
2 - L2
1
i7; o
-
1
4-
2
1J
<ol
"4
8
5
2
PedJ
~i
'I' en
1
2
1
'I -~
2
·3
"4
P c r 1 Ton
10
8
5 - 7
3 - 4
3 - 4
Per 1 Ton
4
3
Lupins S. D. pe r a cre
S.U . pe r a cre
20
Good
12
Fa ir
3
Poor
It a ii a n ryegr a ss greenf eed SU / a cre
S . U. pe r a c r e
20
Good
12
Fa. ir
Poor
3
Greenf ee d oa ts, ba rl eY9 ry e corn
10
Good
F8. ir
5
2
Poor
If g r ee nf eeds and A. S . P . (lo re r equire d fa!' spe-ciof:Lc ally Lambing F ee Q
they- shoul d not be c a lc ul a ted as wi nte r f e-ed .
' '--.
24.
La mbing f ee d
With e2 rly l a mbing the r e is sp e ci a l n eed f or nutritive
l a mbing f ee d, s epa r a t e fr om wint e r f ee d p r o vi s i o n s .
A g uide
to f ee di ng r a t es is:
New g r a ss
4 - 5 a cres p e r 100 e wes
A. B. ?
6
6
Gree nf ee d o a ts or b a rley
8
8
"
"
"
"
\I
"
"
"
Spring-Summe r F e ed (S ept e nfu e r-D e c e mb e r)
6 V.G. p a sture
Good
4t"
F a ir
3
"
2
Poor
"
V. G. li ght l a nd luc e rn e gra zing p a sture
V.G.
"
" sub. clov e r p 2 sture
Fa ir
"
"
" "
"
Poor li g ht l a nd run out browntop p a st.
V.G. mixed cropping pasture (lot ors/sdsl
Good"
Fair"
"
"~lVlod e r a te"
II
" I i ttl e
8 S . U. p e r a cre
6
4
5
3 - 4
2 - 3
it
1 -
10
7
II
4 - 5
On mix e d crop ; ing units th e a re a of sma ll see ds is
e xclud e d fr om the a r eas a v a il abl e for gr a zing ~ but the r e is a
c e rt a in a mount o f g r a zing from the m until t hey a r e closed up.
Summe r-Autumn F ee d: (J a nua r y - April)
On shee p f a rms littl e troubl e i s usua lly e xpe ri e nc e d in
c a rryi ng s tock 3.t thi s pe ri o d so a ge ne r a l f eed c ~,lc ul a tion is
s e ldom done .
Spe ci a l f a tt e nir:.g f ee d i s usua lly r equire d for
l a mbs as de t a ile d be l mv b u t the ewe flo c k c n n u sua lly b e ma int a ine d
on p a st u r e p ickings p l us s ome poore r qua li ty hay in di s tricts .
subj ec t to d ro ught.
On d Eliry f a r ms ~ p a rtic u l a rl y in districts s ub ject to
summe r droug ht t h i s pe riod c an critic a lly a ff e ct a nnua l produ,.tion
so tha t a d equ a t e p rovisi on of s upp l ement a ry f eeds i s n e c e ss a ry.
Ha y, Ens il age , Cho u Mo e lli e r a n d Turnips c an b e t a k e n a t their
wint e r va lu e s.
Ot h e r f ee d s El S follo ws:
Gree nf ee ds Maiz e
Mill e t
P a stur e s: Be st Irriga t e d P a sture s
Good He a vy L a nd P as ture
Fa i r "
"
"
2 S . U. p e r ton
15- 2 0 S. U. p e r a cre
8 s. u. p e r a cre
6 S . U. I!
"
4 S . U. " I!
F a tt e ni ng F ee d: Ra t e s b as e d on the f El tt e ni ng of a l a mb to 33 Ib
in a p e riod 6 - 8 wee ks , i n a n a v e r a g e Cant e r bur y sea son.
L ambs f a ttene d/a cre
/
Ra p e , ka l e an d cho u moe lli e r
Good
F a ir
P oor
P ea stubbl e
Rye gr a ss stubble
Whi te a lovE; r s t u bbl e
Wh eat b a rl ey , oa t s tubbl e
Good p as t u r e
F a ir p a st u r e
New gr Elss and t u rni p s
Luce rne (ma tur e )
2 5 - 30
15 - 18
7 -1 2
2 - 4
2 3
3 -
4
1 -
2
5 -
6
4
8
2 -
6 -
8 _. 10
2S.
F ee d Re quirements of Pigs:
Be c 2usc pL:c's arc \).sual ly hand fed
on concentrntes and skim milk whurc2s other stock forage for
the ms e lves on pasture most of th e year a different system of
c o lcul a ti ng f ee d r equirGrncnts hos been cidopt cd for p igs.
This
is the Meal Unit system which is based on 11ti of Ba rl ey Meal =
1 unit.
Pig production must be carefully fitted to the seasonal
a v a il ab ili ty of skim milk 'Tv! t h mOE:i t New ZC !Jl and pi g ent e rpris e s
to get ma ximum utilization of feed.
(See Animal Nutrit i on I. E . Coop).
Provi dc:)d this i s r emembe red the following total
requirements for various cl rlsses of pigs C2.n be us ed satisfactorily.
TABLE
'L.
Boar
Sow
Wea ners
Porke rs
Baconers
Stores
Menl Uni t ReqUiremen ts of VrTious Class e s of Pigs
2000 ~{j . U. p e r year maintenance
- 2000 M. U. per yeelr ffi'3.int enance
+ 900 M.U . per litte~ produc ti on r a tion .
- 30 lVI . U. cove rs necess ,? ry creep feed ing until
weaning if the a im is t o produ c e 1,1; eaners for
selle.
- 2S0 M. U. c ove r s t o tal fe e d (incl ud ing cre e p
feeding) required for a pig to re [~ch 8 Ii veweight of about 120 Ibs a t th e age of four
months.
- SOO M. D. covers tot a l feed (including creep
feeding) r equir ed for a pig t o reach a Ii veweight of about 200 Ib ot the age of six months.
- (a) 100 M.U . covers total f eud (including creep
f eeding) r equired by a p i E; up to the age of three
months if the a im is t o sell light stores.
( b) 120 M. U. p e r mon th will maintain a store pig
over the wint e r i f the [c1 im is spring f a ttening.
(c) 2 S0 M. U. additional would be r equired to
f a tten this typ e of p i g to bac o n we ights
(6 weeks f a tt ening).
TABLE VI Conversion of Various Foodstuffs to Meal Units
Ce re a l Grains:
Barl ey, Wheat and Maize
1 Ib = ·1 Meal Uni t
1.1.
Po ll ard Bran or Pig P e ll e ts
4
" = '1
" "
Note: Oats a r e t oo fibr ous for p igs .
Protein Rich Foods:
Meat meal ( good qua Ii ty)
~ lb = 1
" "
Meat andBone Meal
1 Ib = 1
" "
P eas and Pea meal
1 Ib = ')
" "
Milk and Milk Products:
Skim milk
1 gallon::: 1 Meal Unit
II
1 J2
II
1
Wh e y
-"
II
Skim milk Powcldr
1 lb
::: 1.
"\I
II
Buttermilk Powder
11 Ib
= 1
Roots:
Fodde r Beet (32 0 M.. U. per ton~
7 Ib
= 1 If· IIII
pE;r
ton
:::
1
.Sugar Bee t
(450 M.U.
S Ib
" II
Carrots (280 M.U. per t on )
8 Ib
= 1
"
II ·
Swed es (250 M.U. pe r ton)
9 lb
= 1
"
Pot a toes (S 60 M.U . per ton)
4 lb
= 1 II II
Other F oods:
II
II
Good Succulan:t._P as.t ure
2 lb(dry ma tt er) =1
II
II
Molasses
::: 1
S Ib
~26(.
Cash CrDp and S,Q1cd.l Seeds Productio~;
Yi eld:
These should be determined (')fter; co ns i der' s ti on of
the district a v e~ages, the condition of the prope rt y and if
possible the growing' crop9 a nd p,cISt p(;r fOI'lTnnCes on t h2,t pa rticul;:lr prope rt y
1'11e r iC:; C'. rs cons i de r 2JJ::i.e vrrL:lt i ons due to seas on
but an e xper1enc(;c.. rYnn will be ab l e to es ti mi':te mos t crop y ields
in adVance f a i rly accur ately af ter b8 c omiI~ accustomed to his
d i strict,
0
Peas:
The r e are two major sections of t h i s trade .
The first
i s Fi e ld Peas or Maple PeelS whi ch a r e g:r own rna i nly on th e medi um
quality soils :l nd may be e ither c ontract or free.
'r he bulk of
th e crop i s exp o rt ed .
It i s sold in two grades after Machine
Dressing.
Standards a r e :
Minimum Size
Spl it s
De mage d & Sprouted
Foreign Mat t eI'
Moisture
No.1 Grade
',)G/
ave .....';" _.t4 ll l' n dl' ?...... .
9 c_/o
8% toler a nce down
to 7/3211
Not to e xc eed 0.5%
q
II
II
1 • 5;{,
\I
0
( 5)-s
""
"
Ii
15%
"
"
No .2 G.-cade
85% ov(; r '13/64" in di a .
-) 5;b
t o lt~ rance
to 5/32"
Not t o exceed
it
11
II
II
ii
II
"
"
"
down
2%
2%
2%
1576
The Second section of th e pea tr a de i s th e Garden Pe a s.
A big pr opo rti on of the cr op is expo rt ed but part of it is used
as s ee d f or t he production of E'reezing Peas - a sub - sec ti on of
the Garden Pea trade .
Garden peas whe th er for F r e ezing or
threshing are usually grown on the b e tter medium- heavy and heavy
soils.
Freez ing peas a r e contracted in specific a re as near
f a c t ori es whil e the bul k of the gc.l rden pe es for threshing a re
a lso c ontr a ct e d.
For further i nf ormati on on pea s consult
New Zealand cTournal of Agriculture Volume 100 page 57, Volume 102
page 357.
Wheat
'r he princ i pal b a si s of t he wheat market is the Ii' . A. Q .
milling s tanda rd:
Bus he': 1 weight
- not less than 61 Ib
Broken grain
l ess than 4~-10
Moisture
15.5% or less
F'reedom f r om weed see ds and mus ty g r a ins.
Whe a ts are paid for on the F . A.Q. basis at fixed prices .
F owl Wh eats
Owing to the shor tage of wheat in New Zealand, the b a lance
of milling requirements be i ng made up by subsidizing imports, nonmilling Wheat finds G r eady marke t 8. t milling prices as fOWl wheat
if quality i s G.t al l r easonab l e,
See d Wh e:3.ts
There is D. small volume of peulgre e whc;a t produced by a f ew
growers from Government St ock grade but this c an be disregarded for
ordi nary budgetr.-:-:.r y pur poses .
The main se ed whea ts a re produced
a s Mother (from Pedigree ) SG;. above mi lli ng ~;md Comme rci a l (ffiom
Mother) 5e. above milling.
Good line s of milling a re of cours e sui tDb l e f a rme rs' seed.
Re fer ence : New Zeal and Journ:::l1 Clf Agricul tun.; Volume 100 , p Etg e s
280 a nd 343.
27.
Barley:
There are t wo secti ons of this cr op .
The first a nd
most imp or t ant i s Malt i ng b arl ey whi ch i s g rO'iVD on contra ct
a nd the oth e r i s feed b a rl E;y whi ch ffi'J.y b e c ont r a ct or fr ee .
Ma lti ng St a nda rd:
( No .1 Gra de)
Skinne d gra i ns - n ot more tha n 5%
Scre e nings (pinche d groi n)
If If"
1 5%
Moistu r e content-not mor e than 15%
Ma in v a ri e ti es f o r ma lti ng a r e Res cc).rch (me dium so il s ) Ke lli a
Va ri e ties f o r feed a r e C ap e ~
a nd Ca rlsberg (heav y soi ls).
Wong a n d Bl ac k Ski n l es s.
J!' o r at he r inf o rm} t i em refe r Ccmt erbury
Cha mbe r o f Comme rc e Agricultu r a l Bull et in N::.) . 36-, (Aug u s t 1959 ) •
. Oats:
This crop is usua lly grown on the medium and li ghte r
s o ils a s it i s E~. l ow e r fcrtili ty demander tha n whc,;c t o r b Drley.
The ma in sections of t he tr ade 3 r e ( D) Milling Oa ts (Gart on's)
grown on c ontrDct t o the po rri dge manuf 3 cturing firms , (b) Algeri p.J1
a nd Dun Oa ts grown for seed t o pro vide f o r the greenfeed oa t trade
a nd ( c) Oa ts f or cha ff.
The New Ze a l and a v e r age y i e ld of oaten chaff is abo ut 1£
t ons per ac r e (va ri a ti cn 1 ton t o
t ons).
Good cha ff has a
bright col our, a sweet smell "~ nd a high proportion of gra in t o
straw.
25-28 bags t o the t on i s a good s t anda rd.
App r oxima tely
27 bushe l s t o the t on g r a i n t o straw r a ti o 45/55.
Goo d a v e r age
qual it y up t o $ 70 per t on O.T.S.E. f o r new seascms ~Y' . A .Q.
Old seas o ns ~O - $60 pcr t on.
Reference : ~ e w ZeDl and Journal of Agricul tur e V ~) lume 100 p a ge 161.
3i
Lins eed :
Gr own chi e fl y ,.:m the "cl a y d owns " t ype of c ountry but
a ls o 2, useful cr op em hemTY l a nd ( e . g .
Eiffl e t : .m ) o r any re a sona bly f e rtil e c oun try which is ass ur e d of sumrne r Shr)\Tvers .
New
v a ri e ti e s r e l ease d i n r e c ent y ea rs whi c.h'-:; r c' highur yie lding
(Redwood and Rock e t) 8nd th e r e - estab li shment of t he lins ee d o il
ind ustry in this c ountry l1Dv e st imuLJt ed neVi i nter e st in this cr op.
Gr own on c ontra ct t o t he m::mufactur e rs.
.
New Zecdand Journa l o f Ag ricultur e Vol ume 102 , pages
Re f e r e nce:
119- a nd 381.
~
P o t a t oe s:
Reference: New Zea l a nd Journa l of Ag ric ulture Vo lume 101
page 218.
The New Zea l and cr op c an b e divide d i nto new pota t oe s a nd
ma in cro p.
Ap p r oximc: t e l y 20,000 a cres [l r O grown ea ch ye a r t o
satisfy New Zea l and's r equir e ments.
New P o t atoes :
The main va rieties of n ew p ot a t oes a r e Epi cures a nd
Arr an Banners .
Average y i e lds 2re probably abo ut 3-4 t ons of ma rke t a ble
put a t oes a nd f o y' budget ing purp oses , an ave r age pric e of 2-3c per
lb c ould b e used, but up t o dat e p ric es c a n b e seen in the produce
reports In the dsily newspape rs.
Ma in Cr e }?:
The New Zeal and and Canterbur y average po t a t o y i e l ds a re
a ppr (' xim?, t e ly 6.0 ~:.md 6 .5 t on$ r espec tively .
Ccrtif i c d se e d
invEl ri a bly y i e lds 20 - 25% more than uncerti f i ed seed .
In Ca n t u rbury D 6 t'Jn crop w()uld
4 to ns t a bl e potDtoes
11.
If
s ee d '
II
pig
.J
6
cC)mprise c~ pp r o xima t e ly
28 .
I'G 'J od Tsb l e ' l p o t a t oes a r e of g ood s h spe a cc ordi ng t o v ,?l ri e t y ~ n o t
more tha n 15% of whi ch c [m b e p n ssed t h r : mgh 8. ,3CjUa r e t he s i des
o f whic h h a v e em i ns i de me i::: surement of 2 "; the: l et shall be
fr ee (2%) fr om g r een pot a t oes ~ s e c ond g r ow t h, dry o r we t r ots
i nclud i ng b li g ht o r f r os t d n ma ge; t he l ot sl1';,ll be p r ~}. c tic ::tlly
fr ee f r om ea rt h whi ch sha ll not exce e d 4% by we i ght of th o l ot;
the we i ght of the l o t a ff e ct ed by me chan i c , 'l i njury including
b rui ses and cut s sha ll no t exc eed 6% ; the l o t shall b e p r 'lctic a lly
free fr om s C8.b o r othe r de f e cts n'ot h e r e i n mentioned .
F.A.Q. p o t a t oes a r e s imils r t o t he s.b :) ve e xc ept
fo r t he figur e S
i n bra cke t s .
The P ot a t : : B oa r d hciVC; a gua r ant eed payout f o r sur pl us p o t a t oe s
g r own on c ontra c t.
P a yments f o r sur pl us pot Ltt iJ eS ct re t ::; b 8 de t ermi ned on th e ba s i s o f
t h e F . A. Q. pr o p o rt i on hel d i n p it s o r sheds a t the end of t he
se a s on .
It shoul d be r ememb e r ed that c ons i d e rab l e l oss thr ough
thrinkage will h a v e taken p l a c e by t his ti me .
Seed pric es f l uc t uate wi de l y n.nd n o r e li 8.b l e i nfo rm8 ti 'on r ega r d ing
t h ese i s usua lly a v a ila ble unt il t he cro p has b een lifted.
The P o t a t o Boa r d l evy will b e payab l e on both t ab l e a nd s ee d
p o t a t oe s , exc epting c e rtifi ed seed c a rry i ng the off i c i a l c e rtifica ti on t ag of the Dopa, rtment of Ag ric u lt ur e ond not e xc ee di ng a
ma ximum c e rtific 3. ti ~)Yl g r adi ng s i z e '::Jf 6 .5 o z . ~ 8.nd unc e r tifi e d
se e d wh e r e the l a r ges t t ube r S ?l r e unde r 4~ oz i n we i ght.
L e vy i s $ 3 p e r t on o.s fr"Jm Ma r ch 1 st 1 96 2.
Hay
Th e i mpo rta nt f eat u r es of hay 2 r e ( i j' qU,,,- l, i t y
(i i
po i nts of de live ry
(iii suppl y a nd dem.'lnd.
A premium pr i c e i s a l ways p a i d f o r g )::'c1 l uc e rne h ey .
It r ealises
t o $6 p e r t em mo r e t han me adow h ay .
' Hay i s bulky a nd c o s tly
t o tra nspo rt h en c e the r e is littl e mcrvement of i t outsid e l oc a l
d istri cts, except in times o f sho rt ':-lge .
$2
Supply a nd de ma n d , i n Q f ?t v o u r !:~ bl e gr cwing seas on vvhen th e r e is
Bmpl e h ay a va ila bl e p ric e s f o r good qua lit y r ange fr om about
$10 a t on t or meadow t o $ 1-5 . , . f o r luc e r ne .
I ncrea " t ng use i s macie of r yeg r a ss st r aw whi ch con bc~ s ol d f or
a bout ~6 a t o n , up t o $16 ton i n a pe ri od of sho rt a ge .
/
/ /
/ /
Sma ll Seeds :
The b es t gene r a l r e f e r ence f o r t hese cr ops i s
Sma ll Seeds i n Pa r m Msnag e me nt - H. E. Ga rre tt.
Ryeg r asses a n d Cl ov e r s a r e u sually t aken as crops f r om first
and sec o nd y ea r p as t u r e a r E::8.S s:Jwn wi th the cr op i n mind t h ough
s ome speci a li st crops a r e g r own .
Cocksf oo t and Timo t hy a r e
n o rm&ll y g r own as speci a l:Lst s eed a r eas .
(8)
(b)
(a)
Cultiv2t ion
H,lrvestii1g.
Acreage c overed by cultivation i mp l ement s in 8. g iv ~l t ime depends on
1.
size of imp l em ent
2. siz e of traction unit
38 nature of c ountry - gen sral steepne ss of the cont our
4e type and concH tion O j~' soil - compa r e li ght 9 s tonY9 heavy and
clay soils< In we t or dry cond i tion
50 work of the imp l ement. - p Ig 0 ini t i a 1. wor}{ - to harrowing
s eed bed ,
60 general organi sat ion - ke e ping the tractor going by working
in shifts; p roxir:1i ty of fue l dumps
7< b rea kages an d gene r a l skill of op er at or. An exper ienced. man
knows the speed a t which he ge ts maximum use out of the
implement9
80 extent to which other WOrl( is combined, such as going around
the she ep 9
90 size and shape of paddocke
$
(b)
Harvesting machinery.
1.
2.
3.
40
5.
6.
(a)
Ti me d epen ds on:-
lmlk of the crop - hs ,':'."iry or l i ght y i e l ds
type of crop - wheat or peas, or clove rs e tco
condition of c r op - ease of thr sshing - lodge d oats or
ry egr a ss 9
weath e r - hot, dry, v. damp an d co ol ,
month of harvest - lat e :?eb r m::.ry or Murch c ooler and shorter
days; slow-up h 8. rv e s t ,
previous tre 2tment of crop - wi ndro Ri ng , - p e as , r yeg rass, oats,
coc ksfoot;
mown Hith binder or mow e r- e . go ryegrass, Ol1tso
Has paddo ck be en rolled or is it s till cloddy?e ogo whea t & peas.
Implements - m~dium l a nd - 25 -30 HoF . Tr a ctor .
ImpleJT.l.~,p t s
Skim-plough .3F
plough 3F
Singl e f. swamp p lough
Double f. s emi-sw8lln p lough
Grubber 13 tyne
Harrows med. 5 le af
HarroVls heavy 3 l eaf Drum:'T' ond
Tandem dis cs7-a-side ( 8 ft .)
Roller 9' Ca mbridge
Dr:Lll 15 Coulter
l'/[ ower 6 ! Luc ern e
Mower 6 ' pasture o r c l over
Side r a k e 2 swa ths 12'
Baling (engine f'unc tion)
Topdressing
.
Buckrake
Luc 8I':r18
Meadow
De ep
Four s p e r .Acre
1
1 033
4
2
.33
.2
.33
.4
04
.33
.5
.66
.33
c33
.25
1 075
2 .. 5
.30.
(b)
Harvest ing
W'heat
2 .; aCo/hr
2-2" II
tl
6'
B'
500-600 bus. /da y
800-1000
II
1 O! 1 200-1 500
q
3
\I
II
Barley
1 05~ slower
Peas
1-2 aCo/hr - depending on stze of header and whether
windrowed or note
Ryegrasses
,Clovers
-1-2 ac;~/hr
1
7
~-1~
0
-
aC ahr.
Adrjustments to C..1J-l t1vation hour§.
25 - 33{-% up
10 - 30 % II
10 - 50% depending on contou
Heavy' land
Stony land
Undulating testeep
Addi tional Hours
for feedin8 out 9 tractor 1.we at lamb ing.
fencin g , TJ l u ;:, {'u_nning to and from paddocks
Example
Cultivation and
ofWorkinE~ ~
harv e st~:ug
t Tractor Hours
on medium land.
Rotation 30 aco O. G ---peas--whea t- barley---g of' s of. N .Cr.
w/e ~. 'pasture
(90 acres)
0
30 aco OG - Peas
0
0
~-Wh<
30 ac.
ryegras& -
30 ac. \!Vh .-Barley
deep pIg. 1 e33
t,disc 2X
.8
t.disc 2X
08
• .:J')
'Z'-;
deep plg.
1 .33
deep plg.
1 .33
.8
gru"o 3X
1
grub 2X
.66
harroVi 2X
.4
roll 2X
.66
drill
.4
roll
t+ disc 2X
::')
1
grub 3X
har'row 2X
.4
roll
.66
2X
. 1 .....
LJ·
QI'LL ..L
o
roll
.33
harroVl
~
LJ·.1 hr/ac«>
:::: 120 total
harrow
~
4.45
hr/ac.
L~
drill
c
roll
033
harrow
heading
5.45 hr/ac.
== 165 total
mow 20
~eading
:::: 135
hI'S
heading
~
Harvest
12
hI'S
15 hrs
30 ac. Barle;c9reenfeed S/fallo'}', NG
grub
1
roll
033
drill
.L~
plough Octc1 ,,33
grub 4X
1 033
ha rl'OW 4X
08
roll L~ 1 033
drill
&LJ·
roll
033
7.25 hrs/ac. == 220
14 hrs
31
0
Harvesting
60 aco
30 aco
30 aco
.66
Mowing ryegrass W.claver
Heading }:,yegrass -i rlc o/hr
Heading Vlo clover 1 aC/hr
±
40 hours
20 It
30 It
Ha:v ID9..XY.i:Q.g
10 ac.
Lucerne 3X Mmffi at 1 .5/ae <
15 hours
Carting in bales
25 hours
Feeding out
1 hr/day
100 days
100 hours
§UMMJ~RY
Cultivation plus 5% to and f'ro
640 + 30
Harvesting peac 35 hrs ~ 9 vVheat 12 hrs, Barley 1 L~ hrs 9
Small seeds go hrs.
Haymaking and carting bales
Other - feeding out and
sund~y
670 hours
150 hours
40 hours
jobs
150 hours
Total
-1 ~ 01 0 hours
say 1000 hours.
Pasture topdressing and baling by contract.
Header costs worked out separately:-
110 hours.
32.
Assessment of Prov:L si onal Taxation for the
BLldge~
This i nforma tion ii.=3 necessary when one wishes to
est imate the effect which a given budgeted progr'armne will
have upon the f a rme r i3 ' resultant liqu idit y and what change
wi ll li kely take pl a ce in his cap i tal position as a result
of the proposed prograrrme .
Tax Codes :
The se are a ssessed on the basis of the exemptions
allowed to v a rious gr'OtlpS of peopl e .
If trie fa rme r L3 s i ngle
h is code is "S" .
11' he is m..ar .r -ied his code is ': I Ni I (except
i n special circumst anc es ) and he has a s well a nU11ber beside
the letter e . g . M3" g i ving the number of his depemlents for
whic.hhe can claim a n E;xemption e . g . three ch:Lldren unde r
1 8 year's of' age .
Although l")er'sona l lif e insurance premi urns aLee a llowable
as an exemption t hey are not normal ly incorporated in the tax
code but al'e the subje ct of an adjus t rnent after the f inancial
year has ended .
As we are i nterested in the net tax liability
it is a desirable practice to i ncorpo r ate the premiums paid
(as shown i tl past accounts) in the tax code .
Thi s can be done
by adding 1 to t .lle code f'o~ ' :3 vel" ;Y compl e te 1156 paid as
premiums e . g . this is t he a llowable exempt .l ( ' o r each child.
An example of a tax code for a married man wit h thre e
children pay ing $320 per' y ea r life insurance is a s follows :
( 1)
(2)
(3)
therefore
Marri ed
T~r ee children
therefore
$ 320 Insurance i s 2 x $156 + $ g t herefore a dd
Overall Code
M
3
2
M5
Calc ul a tion of Provision'] } 'J"axation
1.
Select fro':l1 the i ncome col1.1.'1-:;,n i n the t a ble overleaf
the amount coinciding 'Ni t .h. the comp l e te pounds of t iw income
on whi ch you are comlmting tax 01'9 if no suc h coinCiding amount
is shown in the i ncome colum...D then select the amount whi ch is
smal l e r than but nearest to the comr l e te pounds of the i n c ome
on whi ch you are comput ing t a x .
2.
The provi siona l tax is the amount whi ch
(a)
appears op]Jos i te the amount so sel e cted in
the income cOl'umn and
(b)
is in the e olunm headed by the tax code to be
used as calculated above.
N.B . In r eality Prov i sional
taxable income (gained f r om
made later in the fi n ancial
wh i ch shou l d have been paid
corre s ponding a djustme n t i s
t a x is ass e sse d on las t year ' s actual
the a c coun t s) .
Ter minal t a x a.ssessmen t
year v iII asseSB the amoun t of tax
on the current year' s i ncome and the
made .
Dec l ~al i zati o n : Where a d etailed t ax assessmen t is re q uired it will
~~c6ee ary to convert.the a s sessa ble inco me f rom t he BudGe t back
to £.s.d . to es t a blish the amount of t a x p ay a ble .
Then conve rt
t a x payable to $ fo r the deduc t ion from far su r plus .
The converti on t o d e cimal cur re n c y of th e t a x rc.1. tes ,.f aES not
po,ssi hl e as no Departm ertal policy had be eE determined a t the time
of writin g thi s sec tio n .
33 .
T ' BL L~ IV CALCUT,\TH 'N CF " ROVI ':: IONAL TAX
(Thi s t abl e co~bin es bot h soc i al se curity
incom e t ax and ordinary income t ax)
INCOME
,>
.D
S
S1
f'I/S 2
<'
'"
1-
~)
.j)
.j)
M2/s 4
M1/S3
"
' C
-I)
4)
M3/S5
:S
M4/S 6
M5/S7
1;
M6/S8
$
:5
208
234
260
286
312
0
2
4
6
8
0
2
4
6
8
0
2
4
6
8
0
2
4
6
8
0
2
4
6
8
0
2
4
6
8
0
2
4
6
8
0
2
4
6
8
0
2
4
6
8
338
364
390
41 6
442
10
12
14
16
18
10
12
14
16
18
10
12
14
16
18
10
12
14
16
18
10
12
14
16
18
10
12
14
16
18
10
12
14
16
18
10
12
14
16
18
12
14
16
18
468
494
520
546
572
20
22
24
26
28
20
22
24
26
28
20
22
24
26
28
20
22
24
26
28
20
22
24
26
28
20
22
24
26
28
00
22
24
26
28
20
22
24
26
28
20
22
24
26
28
598
650
676
702
30
32
34
36
38
30
32
34
36
38
30
32
34
36
38
30
32
34
36
38
30
32
34
36
38
30
32
34
36
38
30
32
34
36
38
30
32
34
36
38
3'
32
34
36
38
728
754
780
806
832
38
40
42
44
46
38
40
42
44
46
38
40
42
44
46
38
40
42
44
46
38
40
42
44
46
38
40
44
46
38
40
42
44
46
38
40
42
44
46
38
40
42
44
46
858
884
910
936
962
48
50
52
54
60
48
50
52
54
56
48
50
52
54
56
48
50
52
54
56
48
50
52
54
56
48
50
52
54
56
48
50
52
54
,6
48
50
52
54
56
48
50
5?
988
1014
1040
1066
1092
64
70
76
80
86
58
60
62
64
66
58
60
62
64
66
58
60
62
64
66
58
60
62
64
66
58
60
62
64
66
58
60
62
64
66
58
60
62
64
66
58
60
62
64
66
1118
1144
1170
1196
1222
92
98
102
108
114
70
76
82
88
92
68
70
72
74
76
68
70
72
74
76
68
70
72
74
76
68
70
72
74
76
68
70
72
74
76
68
70
72
74
76
68
70
72
74
76
1248
1274
1300
1326
1352
120
124
130
136
140
98
104
108
114
120
78
82
88
94
98
78
78
80
82
84
78
78
80
82
84
78
78
80
82
84
78
78
80
82
84
78
78
80
82
84
78
7,'
80
82
84
1378
1404
1430
1456
1482
146
152
158
162
168
126
130
136
142
148
104
110
116
120
126
86
88
94
100
106
86
88
90
92
94
86
88
90
92
94
86
88
90
92
94
86
88
90
92
94
86
88
90
92
. 624
4~
1.
""
5'
~4
34.
INCOHE
S1
S
"~
..,
..
H S2
~~.- .~ -- .......- ~
.•
-.~
H3 S5
M4 Sf)
'-
::>
E5 87
ME s8
..
..,
..---..->0--' ....... -
,
A
C
H2 s4
1-11 S3
~
~
r-
:-
,-)
110
116
122
126
132
96
98
100
103
112
96
98
100
102
104
96
98
100
102
104
96
98
100
102
104
96
98
100
102
104
158
164
170
176
180
138
144
148
154
160
116
122
128
134
138
106
108
110
112
118
106
108
11 ()
112
114
106
108
110
112
114
106
108
110
112
208
212
218
244
230
186
192
198
202
208
166
170
176
18::'
186
144
150
156
160
166
124
128
134
140
144
116
118
120
122
124
116
118
120
122
124
116
118
120
122
124
256
262
266
272
278
234
240
246
250
256
214
218
224
230
236
192
198
204
208
214
172
176
1.82
188
194
150
156
162
166
172
130
134
140
146
1,2
126
12 8
130
132
134
126
12 8
130
132
134
2028
2054
2080
2132
'-2184
284
292
298
310
322
262
268
272
284
296
240
246
252
262
274
220
226
230
242
252
198
204
210
220
232
178
18 Lf
188
200
210
156
162
168
178
190
136
140
146
158
168
136
138
140
2236
2288
2340
2398
2444
336
348
362
376
392
!·))8
320
334
348
360
284
296
308
320
332
264
274
286
296
308
242
254
264
276
286
222
232
244
254
264
20('
212
222
23 1+
244
180
190
202
212
222
158
170
180
190
202
2496
2548
2600
2652
2704
406
420
436
452
468
374
388
402
418
432
346
360
372
386
400
320
332
344
358
370
296
308
320
332
344
276
286
298
308
320
254
266
276
288
298
234
244
256
266
278
212
224
234
246
256
2756
2808
2860
2912
2964
482
500
516
532
548
448
464
478
494
510
414
428
444
460
474
384
398
412
426
440
'556
370
382
396
41 0
332
344
356
368
380
310
320
332
344
356
288
300
310
322
332
268
278
290
300
312
3016
3068
3120
3172
3224
56 Lf
582
598
616
632
526
544
560
57
594
490
506
522
538
55!:
456
4,(0
486
502
518
424
438
452
468
482
394
408
420
436
450
368
380
392
406
420
342
354
366
3,(8
392
322
332
344
354
366
3276
3328
3380
3432
3484
650
668
686
704
722
610
628
644
662
680
572
588
604
622
63 8
534
550
566
582
600
498
514
530
546
':; 62
464
478
49 1+
510
52 6
432
446
462
4,(6
490
404
418
430
444
458
398
390
402
416
430
..;)
. j)
_J
196
152
158
164
170
174
132
138
142
148
15 4
1638
1664
1690
1716
1742
202
206
212
218
222
180
186
190
196
202
1768
1794
1820
1846
1872
228
234
240
244
250
1898
1924
1950
1976
2002
-)
1508
1534
1560
1586
1612
174
180
184
1,0
-)
11~
1~4
148
35. a
INCC1\r~~
8
81
NS2
Ml S3
656
674
690
708
726
616
634
650
668
686
864
744
762
782
800
818
930
948
968
1010
1050
882
902
922
960
1000
4472
1+576
4680
4784
4888
1092
1134
1178
1220
1264
4992
5096
5200
5304
3536
3598
3640
3692
3744
740
758
776
794
696
714
732
81 i+
770
3796
3848
3900
3952
4004
832
852
870
890
910
788
806
824
4056
4108
4160
4264
4368
M2 54
-,578
M3 S5
1,:4 s6
M5 S7
116 s8
,-
'-
.:'J
~ )
472
442
456
470
484
500
c.! ~J
590
6L~4
606
506
522
538
554
570
702
720
738
756
774
662
680
696
714
586
602
6113
634
652
548
564
580
598
7LI- 2
624
640
656
674
692
61 Lt
514
530
546
560
576
836
856
874
914
952
792
i12
830
868
906
750
768
786
822
860
708
726
744
780
816
668
686
702
738
774
630
646
664
698
732
592
608
624
658
692
1042
102,4
1124
1168
1210
992
1032
1074
1166
1158
91+4
984
1024
1064
1106
898
936
976
1016
1056
854
890
936
968
1008
810
8Lf6
884
922
960
768
804
840
876
914
726
762
796
832
870
1254
1298
1344
1390
1436
1200
1288
1332
1378
11 Lf 8
1190
1234
1278
1322
1098
1138
1182
1224
1268
1048
1088
1130
1172
1214
1000
1040
1080
1120
11 62
952
992
5~- 08
1310
1354
1400
1448
1494
906
946
984
1022
1062
5512
5616
5720
5824
5928
1542
1590
1640
1688
1738
1482
1530
1578
'1626
1676
1424
1L~70
1518
1566
1614
1368
1412
1458
1506
1554
1312
1356
1,',,02
1Lf Ll-8
1494
1258
1302
1346
1390
l!i 36
1204
1248
1290
1334
1380
1154
6032
6136
6240
63'-,4
6448
1790
1840
1894
1662
1712
1762
1814
!602
1650
1698
17 LI-8
186L~
1800
1542
1588
1638
1686
1736
1L[82
1530
1576
1624
167 Lf
1424
1470
1518
1564
1612
1368
1414
1460
1506
1552
1314
1358
I Lf04
1448
1998
-1726
1776
1828
1878
1930
6552
6656
6760
6864
6968
2052
2108
2162
2218
2274
1984
2038
2092
2146
2202
1916
1968
2022
2076
2130
1850
1902
2954
2008
2060
1786
1836
1888
1940
1992
1722
1772
1822
187!+1926
1660
1710
1760
1808
1860
1600
1648
1696
1746
1796
1540
1588
1636
1684
1732
7072
7176
7280
7384
7488
2332
2396
2460
2524
258 8
2258
2314
2376
2440
2502
2186
2242
2298
2356
2420
211 L~
2170
2224
2280
2338
2046
2100
2208
2264
1978
2030
208 Lf
2138
2192
1912
1964
1016
2070
2122
1846
1898
1948
2002
2054
1782
1832
1884
1934
1986
7592
7696
7800
7904
8008
2654
2720
278 8
2856
2924
2568
2632
27 0
2766
283 4
24 82
2548
2612
2678
2744
2400
2462
2526
2!)92
2656
2320
2380
2442
2506
2570
2248
2302
2360
2422
2486
2178
2232
22 88
2344
2402
2108
2162
2216
2272
2328
2040
2092
2146
2200
2256
19 i+6
750
8 i+4
12~~'
542
59~
hC:: Q,
612
574
6''''' "
215 LI-
L! 88
502
518
534
11 30
1072
1112
119 Lj-
1238
12 80
1324
1104
11 L:,4
1186
1228
1270
Ill-94
35.b
INCOME
S
:~
,~
~!)
S1
M1
~1/S2
"
"
~)
IS3
.~'J
M2/s4
M3/S5
M4/S6
.,"
-:;
~: )
,~
-"
,J
M5/S7
M6/s8
.-
.. :-,.,
-l>
81 12
82 16
8320
8424
8528
2992
3062
3132
3204
3274
2902
2970
3040
3110
31 80
2812
2878
294 8
301 6
3086
2722
2790
2856
2924
2994
2636
2702
276 8
2834
2902
2550
2614
26 80
2746
28 12
2466
2530
2594
265 8
2724
2384
2446
2510
2574
2638
2312
2368
2426
2490
2552
86 j 2
8736
8840
8944
9048
334
3414
3484
3554
3624
3250
3320
3390
3460
3530
3156
3226
3296
3366
3438
3062
3132
3204
3274
3344
2970
3040
3110
31 80
3250
2880
294 8
3016
3086
3156
2790
2858
2926
2994
3062
2704
2770
2836
2904
2972
26 18
2682
2748
2814
2884
9152
9256
9360
9464
9568
3694
3764
3834
3906
3976
3600
3672
3742
3812
3882
3508
3578
3648
3718
3788
3414
3484
3554
3624
3694
3320
3390
3460
3530
3600
3226
3296
3366
3438
3508
3132
3204
3274
3344
3414
3040
3110
3180
3250
332Cl
2548
3018
3086
3156
3226
METHOD OF CALCULATING TAX "m:;RE I NCOME
exc ee ding
income .
E XC ~:S DS
$~568
Take the tax on $9568, as above , and for the taxable balance
~ 9568 add any exc ess calcul a t ed a t ~ 1 . 35 in every ~ 2 . 00 t axabl e
36 .
EXAMPLE:
Person vIi th provisional tax code 1vl2 Annual income S 12000
'rax on .39 ,56 8 for IvI2
'r ax on ~ 24?2 a t $1 .35 6d in £2
~)
3602
1641
S5243
r OTAL P [;OVISIONflL TAX
::l..~~
Cost and Price Information
Manag~, ment i,s essentially a }Jroce,ss of planning.
To forr:1Ulate _D. plan
one must either work with fixed l e ve ls of costs and prices for all the
inputs and outputs or alternatively set to work to estimate them prior
to formulating the plan .
In Ne w Zea l and some f a rm prices c~re relatively
fixed while others are fr e e to fluctu a te VJi thin fairly wide limits.
For instance the prices of butter-fat and of wheat could be described as
fairly fixed although the overseas market on the one hand and internal
politics on th.e other could affect both to a limited extent in the short
term and perhaps eventually to quite a marked extent .
Wool on the other
hand moves up and down within fairly wide limits in response to fluctuations
in the world market.
In some western countries departments of state exist, e.g. the Price
Bureau of the Department of Agr.iculture in the U. S. A., designed exclusively
to predict the price of all major agricultural commodities.
These
departments engage in what they believe to be fairly accurate forecasts
for up to 18 months to two ye ars ahea d and even i ssue forecasts for up
to Lf and 5 y,oars ahead VJi th naturally less assuranc e as to their accuracy.
New Zealand a lthough probably more dependent tha n any other country
on agriculture is singularly devoid of such information .
l'here is a
great need for a defined and informed service on price forecasting in
New Zealand .
In its absence the farm man2gement planner must do his best.
The
usual system is to take a slightly conserva tive view of current prices
over the last 2-3 years together with the best outlook information
currently available and use this as a basis for planning prices and costs.
This is the modus operandi and VJould appear to be the best course of action
but it leaves room for grave doubtE3 because a cursory examination of the past
is not necesi3DTily the best guide to the future.
Accordingly in each district farm management officers dravJ up a list
of prices and costs to use a s a basis for rlanning and budgeting • . This is
quite a major task.
There is conside rable room for divergenc 8 of views
on the levels of prices p a rticulc~rly "end this unfortunately can have fairly
major effects as far as calculated levels of net profit are concerned.
For instanc e a changc; os' 5:;. in the price of butterfat may alter the price
by 12-~:'; but the percentage change in the calculated net income is likely
to be a bout 509&.
"
Th e absence of any re a l assuranc e that the se l ected prices and costs
are the ones which will actually rul e in the future causes some people to
adopt <',1 somewhat scornful a pproach to budgeting and management planning as
a whole .
Ho vJever such an a pproach vlO uld throw one back on an entirely
fatalistic "take 1iJh2t comes" bn_sis .
The whole essence of management
planning is the a ttempt to anticipa_t e some elements a t least of the future
and so make intelli gent adjustme nts to them before they eventu a te.
The
fatalistic approach involves making D_djustments on account of events
which have occurred and the se c,djustments mayor m:-:.y not be relevant to
the future.
The approach usually adopted by management is to take costs at their
full current value cmd possibly beyond, if it is thought neces[-3c,ry, and
prices at conservative levels compared \"ii th th e past cmd the future
outlook.
The management plan , provide d it is sound agricultur a lly, is
then unlikely ever to fail to be achieved and dlOU1d usually be bettered.
In most instances this is far better psycho logy than selecting higher
prices and thus having actual performclYlces eventuat e which arc l ess
success ful firwncia lly tll" _n the
d progr r"i. mmc .
37 .
Where hmveve r the budget is being metde for one year nhead only, and
particulQrly where t he y Ce~r hCts a lready partL,lly e l ap,:3e d , pla nners and
budgeteers should meeke e VE! ry endeavour t o se l ect the a ctual pric es and
costs.
~,-.Ih ere the pl 2l1ner kno vvs h i s agricult ure the fin a l outc ome 'ivill be
surprisingly close t o the es timat es .
For long t orm planning [;_s live l l [;"S shor t t erm the r e: is a nee d for a
Unfortuna t e ly ett pr E! sent
comple t e: list of district co s ts 2nd pric e s .
thE!se must be ba sed on 0. eon serva tivc int er pretat ion of the previous a nd
the current l evel s of prices and costs.
Al so somewh a t unfortuna t ely , due
to thE! l a ck of co - or dina tion between var ious groups of professional farm
management offic ers in Ne VI Zealand , ther e a r c.: as ye t no e sta blished l ists
of costs and pric es which a r e gene r a lly a cc 8pt e d as standards for 8ach
f ar ming district throughout the country .
Instea d we have the exist enc e of separ ate lis ts in ea ch of th E! ma jor
organisations such as the r e l e vant government departments .
Be cause of
the n e cessa ry work involvE~d Dlld the shortage of trained sted f , these lists
are not a lways comple t e ly Rccura te .
The consequent e conomic loss which
goes with the duplica tion of e f fo rt must a l s o be considered .
Improvement
could be brou gh t about her e thrcmC:l the deve l opment of a Society of Farm
Manage rs in New Zeal and .
Until thi s comes a bout one of the fir s t steps
for the f arm management planner is to dr aw up h is own lis t of the a ppropriate
costs and prices or a lt erna tively obtain a cc ess to one which has been well
prepa r e d .
38 .
R:: VENUE DAT A FOR CURRENT
1. MEAT
BU DG ~ TING
(A) S heeE
Locally Con s um e d La mb a nd Mutton
The r e i s a con s i de r a bl e volum e of sal e s from f a rms to whol e s a le
meat buy e r s dir e ct , the ma in s tock s a l es such a s Addington a nd
Burn s ide still se t th e ma rk e t in the South Island.
The wee kly
stock r ep ort is th e b es t gui de to th e current s itua tion.
Ex p ort Lamb a nd Mutton
Me at which i s e x p ort e d i s grad e d by the Ne w Zealand Me a t
Produc e r s Bo a rd..
The v ar iou s g rad e s a r e p a id for by me an s of a
mea t sc he dul e l d e t a ils of whi c h a r e se t out b e low.
As r e g a rd s l a mbs, e we s a nd we th e rs the p a yout
separate as s es s me nt f o r mea t a nd p e lt a nd a noth e r
The se sch e dul es a r e s ubj e ct t o a lt e r at ion wit h out
c a se of
mea t a nd pe lt ? p ric e ~ [ . ~ y b e a lt e r e d t o
anyone or a comb in at ion of t he follo wing:(1)
(2)
(3)
is b a s e d on a
for wool p ayment .
notic e .
In the
ma k e allo wa nc e for
Changes in mea t p ric e s du e t o su p p ly a nd d emand a t Smithfield,
Cha n ges in p ri ces for pe~t.s and b,Y-produ n ts, a nd
Cha ng e s i n k illing cha rg e s .
If the me a t and pe lt sch e dul e r emai n s r e lativ e ly st a bl e throughout
th e s e a s on for lamb s th e n , o th e r thin g s b e ing eq u a l, th e r e should b e
a n incr e a se in r e turn pe r h ead du e to th e inc rea s e d wool pull l a t e r in
the se a son .
In Cant e rbury ma ny fr e ezing ewes a r e sold "on the hoof" in the
own e r's yard s .
The follo wi ng pr ic e s ~\l?;t e d 1.'le r e tho s e for the Can t e rbury Me a t
Op e rators' Sche dule a s from 23rd Janu a ry, 1967.
Lamb (Meat
& P e lts)
Prime and Seconds
Ibs wt.
$ per lb.
2 8/u
29/36
37/42
0/42
0.145
0.125
0.108
0.098
0.112
Alpha
(Wool P a y me nts)
Woolly l a mbs
1 ~ Ib s
1i
Ibs
2 Ibs
2-a: Ibs
2 ~ Ibs
Ibs
lbs
3
Ibs
3-~ Ibs
2i
3t
Shorn l ambs
$ 0.3 25 p er h ead
II
0.391
0.466
"
0.542
"
0.625
"
0.708
"
0 . 000
"
().9~0
1.~'100
"
"
~ Ib
i
Ib
1 Ib
1ilb
1~ "
1i "
"
2i "
2
2~ "
$ 0.050 p e r h ead
0.091 pe r h ead
0.142 "
"
II
0.191 "
0.250 "
"
0.300 "
"n
0.36ti "
0.433 "
"
0.500 !1
"
l e ss $0.166 p e r h e ad se a dy: l e ss $0 . 05 per h e ad b l a c k fibr e .
Ewe s
Prime
Ibs \"I t.
48/u
49/56
57/64
.$ pe r
lb.
0.071
0.062
0.050
(Cont.)
39 .
Ewes Cant.
.$ per 1 b
lbs wt
over fats a nd
Seconds
0 . 033
0 . 021
0 .017
0 . 071
0 . 062
0 . 062
0.033
65/72
73/80
0/80
48/u
49/56
canners
choppers
Woo l Payment
1
"2- lb
i lb
1 lb
1-3:lb
: ~- lb
1i lb
$ 0. 033 p e r
0. 066
0 . 117
0 .1 66
0.217
),~66
head
"
"
II
II
"
2 lb
2 -a- no
2~ "
22
-4 "
3 "
$0 . 317 per head
11
0.358
0 .4 17
0.483
"II
0 . 533
"
A deduction will be made for see dy wo "l.
lb s wt
We th e rs:
$ pe r lb
0.0'19
48/u
49/56
Prime
0 . 071
0 . 054
0 . 038
0.025
0 . 02 1
0 . 079
0 . 071
0 . 046
0 . 062
0.033
57 /6L~
ov e rf c: t s a nd
Seconds
65/7 2
73/80
0/80
4 8/u
49/56
57/64
canners
choppers
Vi/ ool Payment
-;\- l b
i lb
1 lb
1-i} lb
1 2 lb
1i lb
58.033 pe r head
' 075
"
0.125
"
0 . 175
"
0 . 242
"
0 . 291
"
2 lb
2-3:lb
21lb
2i lb
3 lb
$0 .34 2 pe r head
0 . 391
0 . 458
0 .5 25
0 . 591
A d e d uc ti on will be made for see dy wool.
In forecaBt budg eti ng th e fo llo wi ng may be used as a
reason a bl e guide for expor t mea ts;
Lamb
Prime 32 lbs
$ 0 .1 25 per Ib + wool _,
allowances
Seconds
Ewes
VJe t he r s
11
"
Un d e r 56 Ihs
Over 56 lbs
$ 0 . 066 per lb
::; 0 .04 2 per lb
11
UD d e r 56 lbs
0\;&1' 56 Ibs
$ 0 . 075 per lb
~~ 0.050 p er lb
11
11
"
Sheep Pelts :
Prices for pelts in mid February 1 967 we re 55 cents
or $6.5 pe r dozen co mpar e d wi th $ 15 per dozen r ece ived at the same
time 1966.
Budget prices will depend upon wool p ric e , bu t for
average receipts budge t on $1 . 0 pe r pelt .
49
(B) Cattle
The follo wing Canterbury schedul e was i n op e ration a s
from 23rd January, 1967 :
$12 . 00 per 100 lbs
$10.50 per 100 lbs
$12 .75 per 100 lbs
FoAo Q. Cow
Boner Cow, Ox an d Heifer
$12.75
"11
Bon e r Bull
$16 . 25
11
Overfa t cow, Ox, and Heifer $ 7.75
G,A,Q, Cow
u/600 lbs
0/600 lbs
Other price es tiuates a r e as follows:
Ox Beef
l!
"
"
G.A . Q.
"
"
"
Heifer Beef G.A. Q.
,.
-
"
11
U/680 $15 .00
681/740 $,15.00
741/800 $14~00
801/over$13 .00
U/560 $1 4.50
561/ c' ver$13 . 00
"
"
II
Addington market prices for fat cattle for local consump tion
during J a nua ry, 1967 we re as follows:
Prime steers
I'rime heifers
Prime cows
Runners (veal)
S&ckers (veal)
Bull Beef
<j-
'"
102.00
68.00
70.00
56.00
30.00
90 . 00
- $ 116 . 00
, 84 .00
84.00
72.00
42.00
- 130.00
The " P ress" report s of the Addington Ma rket should be followed
regularly a nd account taken of seasonal variations in prices in making
budgetary estimates .
Forecasting of beef export schedule prices is v e ry difficult
owing to fluctuations in supply in the United Kingdom whi ch affect th€
schedule here.
The aqove s chrlule should form a general guide.
(C) Pigs
--The following Canterbury schedul e operated in the week
commencing 9th January, 1967.
In Canterbury there is very litt l e pig
meat killed for e xport .
The Addington market which supplies local
consumption is the price l eader in this field.
Class
-
PiR Schedul e
\Nt . Range
Porkers
Baconers Prime No, 1
No. 2
"
Choppers
50/100
111/140
111/140
141/150
151/160
181/over
Canterbury
Primes
Seconds
0.200
0.246
0 . 229
0 .242
0 . 225
0.083
0.175
0 .1 88
0.188
0.183
0.166
All p ric es are on basis of delivered to works and subject to a Re se a rch
Levy of $0.075 per head.
Addington Market Prices in J a nu a ry we re as follo ws:
41 .
Light Porkers
Ilije dium Porke rs
Hea vy Pork e rs
Light Baconers
Medium Baconers
Heavy Bacon e rs
Ov e rfat Bacon e rs
Cho ppe rs
$17
19
21
24
28
30
22
13
-
19
21
23
27
30
32
24
27
Th ese p ric es a re sub j ect to s ea sonal v a ri a tion so up-to-date
ne wspaper r ep orts sh ou ld be consulted wh e n budgeting .
2.
WOOL
Gross prices which can be us e d over the whole clip in forec as t
budget work a re giv en below for the main count r a nges.
Count Rang es
Av . Pric e p er Ib in Ce~ts Base d
on Av e r age S.I. Prices for 1966/
67.
60/64 8 Me rino
41
c
58/60 s Halfbred
40;
c
50/56 s Corriedale
39 ; c
48/50 s Fine crossbred
46/50 s Medium crossbr e d
33
c
32
c
46/4 8 s S tron g crossbr e d
31
c
Note that th e se pric es a re applicable to clips of average
quality in e ach of the count r a ng e s.
Where exceptiona lly goo d or poor
wool is c li pped an a 0ju s tm e nt of 1c to 2c p e r Ib c ould b e made.
In follo wing the wool s a le re p orts from ti me to time in the
press, th e quotations for th e Average g r a de of fl ee ce wool in each count
range should be not e d particul a rly as this figur e is an ex c e llent guide
to th e over al l average price p e r Ib including odd men ts for the ma jority
of clips.
3.
DAIRY PRODUCE
ea )
Cream to Bu tt e r Facto ~i es :
Th e pay-out i s based on th e gua r a nteed price (at p resent
$3.375 per Ib) but a ctu a l pa y-outs to supplie r s will dep e nd upon factory
efficiency an d tr anspor t costs of cream to f a ctories.
Adv a nce pay-outs
p e r Ib b e low th e gua r a nt ee d pric e a r e made each mo nth a nd th e
fin a l payme nt or bonus is made in August of ea ch y e ar.
No bonus payout is expected this 1966/67 season .
Th e re are three grades of
cream:
Fin es t, First and Second.
The majo rity of the cre am produced
should grade Finest.
2i ".
eb)
Whol e Milk to Butter Factori e s:
In many North Is l and districts t his is common practice .
The
dairy company sends r ou nd tank e rs to collect all the milk from the farms
daily.
Adv a nt a ges a r e :
42.
( i)
( ii),
(iii)
More e ffici e nt separ a tion of th e cr eam .
Utiliza tion of th e Skim Milk to make Skim Milk Po wde r.
For th e far mer th e probl em of k ee ping pigs to utiliz e large
quantiti es of skim milk a r e e liminat e d.
P a y-outs va ry wit h the l e vel of factory e ffici e ncy a nd
tr a nsport co s t s but usuall y t he y are ab out 3~ c. pe r lb ah ead of
those f a ctori es which rece i ve only cre am .
This return comes from
the skim milk powcler a nd compe nsat es the farm e r in some measure for
the p ig profits he can no l ong e r obtain.
(c)
Whole Milk to Che e s e Factories
Is paid for on a bu t terf a t b as is.
The guar a nt ee d price is
Ac tual p a y me nts
will de p en d on the e fficie n c y of factories a nd r e turns from the us a ge
of by-products for th e ma nuf a ctur e of s uch items as whey butt e r a nd
sugar of milk.
5c lb of butterfat mor e th an for butt e r factories .
(d)
Wh oJ.:~ MilJ5:_ to_~.?e in, .. J:'!t]k
1..
wJd e r a nd C.ond e ns e d Milk F a ctori es
Usually based on cheese but ac tu a l pay-outs wi ll d e pend on
factori e s' contract s to sell ov e r seas .
Most payout more tha n
ch eese .
(e)
Whol e Milk for Town S~p p ly (r efe r to page
17 for a ddition a l d a ta)
Th e n a tion a l milk pric e s h a v e b ee n fix e d a t the following
rat e for th e 1966/67 seas on.
23 c. fir s t, p lus 1 ~ c. pe r gallon quot a milk fine s t
minus 3~ c. !1
!1
"
II second grade.
A production inc en tiv e allowance e quiv a l e nt to 1~ c. per
gallon on quot a fin es t an d first grad e mil k i s paid out a ll the year
round for South Isl a nd districts .
In practic e this allowance is
used to stimul a t e au tumn and winter production , i. e . fro m March until
August an additional 3~ c. per gallon is paid for all milk of Fin es t
Th e Canterbury Dairy
a nd Fir s t Grades r ecei v ed a t quota pric es .
Farmers Limited seasonal payments for q uota milk during the 1966/67
season are as follows:
LIMIT~D
---------------------
CANTERBURY DAIRY FARMERS
P R I C E S
]!!onth
Quot a Milk
Finest
First
Full Price Paid for
---.:Jepte mber, 1966
105% of quot a
('c tob e r
If
If
November
"
"
r)cember
"
"
"
"
J a nuary 1 967
"
"
MarcL-
"
PY) ril
If
:1ay
Jun e
*
~uly ·
*
.\ugu st
20 c.
18 c •
15 c.
"
II
"
"
"
23 Jc c •
"
* Quota + 20% of quotR
+ 20%
* tI
"
13 c.
24 c.
It
"
-----
31 c •
"
All mi lk supplied
Y)bruary
Surplus Mi lk
32~ c .
21~ c.
"
31 c .
Finest--First
Second
32 -~ c •
If
"
"
"
"
"
11
+ 20%
"
tI
If
'f
"
"
""
tI
24 c •
"
"
"
II
"
"
"
"
"
tI
"
+ 25%
"
"
"
"
"
* "
8 c.
If
"
"
Second
---
18 c.
"
"
"
"
"
"
"
"
11
"
If
"
If
+ 25%
11 -t c.
"
"
fl
"
1966/67
tI
"
"
"
Le ss lev e y of 0 .2c.
*
='E s ti mated basis of p a y me nt.
},0TE:
(a)
!inest grade
is mi lk wh ich passes a 6-hour r. eductase test ~ contains not less than 3.5% butterfat.
(b)
}l;irst gr~~
is mi lk which passes a 4-hour r e duct ase test but f a ils to pass the 6-hour test and/o r contains not less
------ th a n 3.25%.
(0)
Sec ond gr a de
is milk which f a ils to pass a 4 -hour reductase test or cont a ins l ess than 3.25% butterf a t.
Cd)
A premiu~
(e)
of 0.42 cents per g a llon is payable on full price mi lk from h e rd s which are free o f brucellosis.
A penalty of 0.83 cents pe r gallon is app lied to milk testing 8 .35% S.N.F. and b e low, a nd1~6 per gallon to mi lk t es ting
c. 8 .20% S .N.F. a nd below.
44.
Throughout New Zealand a b out 96% of t he milk su p pli e~ is gr a d e d
Fin e st a nd l ess tha n 0.5% is g r a d e d s e cond.
Chill e d milk pr e miums
ar e :
$0.007
0.004
(f)
p e r g a l. q uot a milk of chill e d a nd h e ld; or
pe r gal. of chill e d only.
Bobby Ca lf Reali za tions
In Ca nt e rbury the ma jority of c a lves a r e of the Fri es i a n
br ee d.
Pric e s pa id by the Bobby Ca lf p ool s a r e b a s e d on a pric e p e r
pound l e ss c a rt a g e s o th a t a ve r age loc a l r e turns a r e a bove th e n a tion a l
a v e r a g e , a nd a bove wh a t we could expe ct if J e r se ys we r e the p r e domin a nt
br ee d on a f a r m.
Bud ge t fi g ur es which may b e a dopt e d a r e :
Fri es i a n ty pe c a lv es
J e r sey typ e c a lves
4.
$7 p e r head
$5 p e r h ea d
DAIRY CATTLE
The d a iry c a ttle offe r e d a t Add i ngton a r e not of v e ry good
qu a lity by a nd l a rg e , exc ep t for s o me lin es of y earling h e ife r s so
th a t th e Addington marke t pric e s a r e not a good guid e to d a iry c a ttl e
Any cl earing s a l e s of d a iry f a r ms which occur during th e
v a lues .
a utumn a r e u s u a ll y a much b e tt e r guid e as th e b e tt e r quality c a ttl e
cha ng e hand s on s uch occ as io ns .
In Ca nt e rbury with a di s tinct
e mph a sis on to wn s up p ly d a irying th e r e i s a consid e r a bl e pr e miu m p a id
for a utumn c a lving co ws a nd h e ife rs ove r th e pric e s p a id for s pring
c a lving co ws a nd h e if e r s .
Pric e r a n ge s a r e difficult to¢np oint a nd
th e following c a n b e consid e r e d a guid e only.
Good qu a lity Fri es i a n x h e if e r s ( a utumn c a l ve r s ) $ 100-130
"
"
Fri e si a n x c ows
("
, , ) $ 90-110
"
"
Fri es i a n x h e ife r s (1 2 -1 8 mths ,old)
50- 60
Cull bon e r Da iry Co ws ( a g e d) of Fri e si a n x ty pe
50- 60
Spring Ca lving Co ws a nd He if e rs $2 0 - 30 pe r h ead b e low
th e co mp a r a bl e a utumn c a l v ing figur e .
5,
BREEDING AND STORE STOCK
Th e main s a l e ya r ds a nd ewe a nd r am f a ir s a r e the ma rk e t.
The follo wi n g a r e a n a n a lys i s of pric es p a id for th ese ma in
cl as s e s of s tock a t the b e ginning of t he year a nd s hould b e u se d only
as a guid e .
Any oark e d cha ng es a s the y ear progr es s e s will b e se e n
by noting a ll sal e r e port s .
Ca )
SHEEP
2T Ewe s
Good Romn e y
Ave r a g e "
Othe r s
Good fin e wool
Av e r a g e
"
Othe r s
4yr old Ewe s Good fin e wool
Av e r a g e
"
Other s
5yr old Ewe s Good Ro mn e y
Ave r age
Othe r s
Good Fine wool
Av e r a g e
"
Other s
to
to
to
to
to
to
to
to
to
to
to
to
to
to
to
Ewe Hgt s
Good Ro mn e y
to
Ave r a g e
"
to
Good fine wool to
Av e r a g e
"
to
Stor e lIs Av e . Dn. X
to
Ave . Rom. Wthr.to
" +br
e d wthr. t o
c
Ra ms (flock)(Av. Qu a lity)
Sotthdown
gns
Dor se t Down
g~s
Oth e r Do wn brd sgn s
Romn e y
g ns
Corri e d a l e
g ns
Ha lfbr e d
gns
Bord e r L e ic. gn s
45.
(b)
BEEF CATTLE
Wenn e r s (good typ es )
1 ~ + ye a rs
2-~ + yea r s
Breeding Cows Bee f Bulls
(c)
$40 - 50 (ste e r calves) $30- 40 (hf.c alves )
(Store stee r s ) $50-60 (stor e hf)
5 70
$80 -1 00 (Forwar d s tore $50-60
steers)
$6 5-75 (in calf)
$50-60
d ependin g on age a nd quality.
$2 10-420 for r easo n ab l e a nimals .
PIGS
Sma ll Wean c rs
Bes t \!'leane r s
Slips
Smal l a nd Med ium Stor es
La rg e Stor es
Maiden Sows (Gilts)
Older Sows (in pig)
Bo a r s (8-12 mths)
6.
$5 .50 to 7.50
8 . 00 to 9 . 00
10 . 00 to 11.00
11 . 50 to 12 . 50
13.00 to 15.00
$50 (in p i g ) $ 34-40 ( to put to boa r)
$50 - 60
2nd a nd 3rd litt ers down
to Chopper pric e as t he y
become age d.
$52 .
CROPS
(a)
Wh ea t
(South I s l an d Prices for 1967/6 8 season)
Hilg e ndorf
$ 1.65 p e r bushe l O. T . C . S . S . E .
Arawa
1. 43
""
"
Al l othe r vari e ti es 1.45
"II
"
Stor a ge incr ements for whea t hel d on f a rms af t e r harv es t
Aft e r Apri l 30th
" June 30th
" Aug . 31st
(b)
$0 . 050 Aft e r May 31st $0 .075
0 .117
" July 31st 0.125
0 .142 S ep t emb e r onwards 0 .050
Barl e y
Pr e f e rr e d Maltin g v a ri e ti es $0 . 888 con tr ac t per bus.
Fee d Barl eys
$0 . 80
""
"
Re j e ct e d Malt ing and fr ee fee d
barl e y d e pending on supplies
0 .70 to $ 0 . 80 per bus .
S ee d Barl e ys. Ce rtifi e d Mo th e r (from Pe digr ee ) $0 . 075 abo v e
malting.
!I
Comme rci a l (from Mothe r) $0.05 above
malting.
(c)
Oa t s
(P ric es for A gr a de milling or G . A. Q. quality O. T . C . S .S.E.)
Ga rtons an d othe r wh it e o a t s (contr a ct) $0 . 80
Alge ri a ns
Cd)
Peas
fr ee $0.70
fr ee $0.70
1966/67
P a rtridge ( contr a ct)
$1.40
(fr ee )
1.45
(ii) Ga rd e n (contra c t )
Gr ee nfeas t
1 . 60
On
ward
1.
90
"
VJm
.
Massey
1.
90
"
Victory
"
Fr eeze r
1.60
Whit
e
"
Proli f ic
1.25
(iii) Gre e n P eas f or Fr eez ing 2 c to 4c pe r lb depe nding on
stage of matu rity a t ha rvest .
( 1)
46.
(e)
Linseed
Contract e d a t $64 per ton wi t h bonus es for a bove av e r a g e quality.
(f)
Lupins
$1.60 per bushel.
(g)
Ryec orn
$0.75 p e r bushel to Far me r.
(h)
Ma in Crop Pot a toes
Pric es of t a ble pot a to es va ry consider a bly fro m y ear to y ear
Pric es
d epend ing on the areas pl a nted a nd yi e ld s obtain e d per a cr e ~
have b een st a biliz e d to some exten t by the intro d uction ot a guar a nt ee d
payout scheme by the Potato Bo a r ~ for a ll surplus pot a toes grown on
contr ac t to them.
The guaranteed b as ic prices per ton in the South
Isl a nd a r e as follo ws :
Va rieties
Sutton and Chippewa
Il am Ha rdy
Other Va ri e ti es
$26 pe r ton
:'; 16 per ton
$16 per ton
See d po t a to prices va ry from year to y ea r with changes in supply
a nd d emand but usu a lly rang e from $30 - $50 per ton.
Pot a to g ro wing
i s a spe ci a li st occupation an d consid e r a ble c a r e i s n ee d e d in a tt emp ting
to budg e t for ward bec ause of the wi d e fluctu a t ions in pric e from y ear to
y e ar.
Pot a to · Board Le vy:
$2 .50 per ton.
(i) A numb e r of othe r sp e ci a li s t crops such as Brassic a s for see d a r e
sown in different a r eas for which p ric e figur es have not been obtained.
S tud ents will u sually g et the n e cess a ~y inform a tion for budg e ting whe n
on f a r m vi s it s to th e se a r ea s.
7.
SMALl. SEEDS
The gr a in a nd pr oduce r e ports published a t intervals i n the "Pr ess "
give up to d a te pric e s a nd s hould be r e t ained a s addi ti onal informa ti on
on thi s s ubj e ct as th e y ear proc ee ds.
Pri ces to the f a r me r on a
ma chin e dr esse d b as i s vary with th e purity a nd germination of th e lin e
of seed a nd the following c a n b e con s id ered to b e a ge n e r a l guide only.
(a )
Gr a ss Seeds
(b)
Clov e r S ee ds
Short Rotation Ryegrass
Whit e Clover
Standt).rd
Mother
P e digree
St cmd a rd
Mother
P e digree
$1.35
'1.40
1.45
It a li a n Ry eg r a ss
St a nd a rd
Mo ther
P e digr ee
Montgomery Red Clover
1 .1 0
1.15
1.20
P e r e nni a l Ryegr ass
St a ndard
Mother
P e digree
$0 .175
0.20
0.25
Uncertified
Hoth e r
P e digr e e
0.175
o. 25
0.275
Cowg~
1.25
1.30
1.35
Uncertifi e d
Ho t h e r
P e di gree
0.15
0.166
0.183
(Cont.)
47 .
(b)
Gr as s S ee d s
Ca )
Subt e rr a n e an Clove r
f.\. riki Ry e gr as s
S t a nd a rd
Moth e r
P e di g r ee
1 . 10
1.20
1 . 20
Coxsfoo t
0.40
0.45
Mother
P e digr e e
T t~othy
0 . 40
0.50
0 . 65
Unc e rtifi e d
Moth e r
P e digr ee
Clov e r S ee d s
Unc er tifi e d
0 . 225
Tall F e scue
O. 30
Pr a iri e Gra s s
0 . 15
Luc e rn e
Unc e rtifi e d
Mothe r
P ed i g r ee
0 . 30
0 . 35
0 . 40
EXPENDI TURE
1 . STOCK PURCHASES
For stock pric es r e f e r to Inco me : Sh ee p, pag e • • • • Ca ttl e ,
pag e s
Includ e c a rt a g e from plac e of purchase to f a rm . Ca rt a g e
r a t e s - s e e ee d e r a t e d F a rm e rs! ha ndbook, p a g e • •• Ra il a g e r a t e s s ee e xp e nditur e , p age • ••
Stock which a r e not r e pl a c e d a nnua lly ha v e th e i r pu r cha s e price a v e r a g e d
ove r their e ff e ctive lif e as follow s :
Bull 5 yrs;
Bo a r 4 yr s ; Sow 4 yrs;
othe r b r ee d s 4 yrs;
Hor ses 10 yr s .
Ram s - Southdown 3 yrs ,
2 . STANDING CHA RGES
Ca)
Insur a nc e s
In s ur ance agai n s t lo ss by fir e a nd a c ci d en t is not on ~ y a ma t te r o f
prud e nc e bu t in man y cas es it is co mpul s ory.
One of th e i mpli ed c ove n a nts
in a mem or a ndu m o f mort gage i s th a t th e mo rt gag or s hall in s ur e a nd k ee p
insur e d a ll buildings on t he mortga g e d l a nd .
Th e Work e r's Co mp e ns a tion
Ame ndm e nt Act 1943 ma k es i t oblig a tory on th e p a rt of a n em ploye r to
insur e a g a in s t hi s li ab ility und e r t h e principa l Act unl ess h e is a bl e to
s a tisfy th e Co mpe ns a tion Court th a t h e h as a d e quat e fin a nci a l r es ourc e s
to mee t a ll prob a bly cl a i ms.
In th e ca se of fir e ins ur a nc e pr em iums v a ry a ccording to th e
natur e of th e ri s k a nd th e va l ue of th e building s or asse t s insur e d,
e tc .
Accid e nt pr e miums v a ry with the n a tur e of th e work, e tc .
The
fol l owing figur e s a r e fro m insur a nc e co mp a ni e s as a t 1 .1. 67 .
(i )
Buildings
CTr a iff Compa ny ' s)
p e r $ 100 of va lu e .
Dwe lling s
Outbuildings
ITJo od
Brick IR
$0 . 159
Brick -- concr e t e or earth f l oor $ 0.100
Wood
0 . 2 29
"
"
"
"
(ii) P l a nt:
pe r S10C o f v a lu e .
Fir e only
Fa r m mac hin e ry
Harv es t i ng wi th p o we r
!I
wi t h out p ow e r
Tr a ctor s
$0 . 213
$0 . 250
0 . 525
0 . 250
0 . 525
Co mpr e h e nsiv e - Ha rv es tir g : se l f-prop e ll e d $2.900 fo r $1 00 plus
$0.350 pe r 3 100 a ft e r t hat .
Ha rv 6s ti ilg: tr a ctor - d r a wn - ab ov e r a t e les
15%
48.
Tr a ctor :
$0 . 425 p e r $ 100 a ft e r th a t.
(No cl a i m bonuses a r e paid on tr ac ~or polici es .)
All th ese p r e miums plus $0 . 05 p e r $ 100 Ea rthqu a ke a nd Wa r Risk
( ii i )
Crops - pe r S100 of v a lu e
Fir e only -
4
6
2
3
6
(iv)
Crop
weeks
we e ks
month s
mon th s
mon th s
$ 0.50
:0 . 5 75
$0 . 650
:1 0 . 775
$ 1.050
H ~ly
$0 . 25 fl a t r a t e.
Employ e r' s Li ~ bi lity - b ase d on wag es paid
Ge n e r a l f Rrm work
$1 . 20 p e r :1;1 00
Shea ring , e tc .
0 . 75 p e r
"
Tre e felling
6 . ? :; "
"
Ha rv e s ting a nd h Ry ma king 1 . 20 "
"
(v)
Public Li a bility - c o ve rs dam a ge: c a u sed by s tock, f a rm
vehicl es or fir e but exc lud es r e gi s ter e d motor v e hicles .
Cove r $2000 - Prem iu m $2 . 25 Cove r $ 10000 - Premiu m $3 . 75
" ~ 4000 - Pr e mium '2 . 70
" 120000
"
6.00
"
~~ 5 000
"
3 . 00
" $30000
"
13 . 25
(vi)
P e r s on a l Accid e nt (owne r ' s personal cove r)
De t a il s vary; but a ty p iC 'll cov e r wou l d b e '16 follows:
Dea th $ 4000 .
Tot a l dis a bl e me nt from a ccident $30 pe r week .
To t a l
di sab l eme nt from dis ease $30 pe r week .
Pr emiu m $34.50 pe r year .
(vii)
VJ ool
Fr om sheep ' s b a ck to wool stor e - $0 .15 p e r ~ 100 g ro ss v a lue
plus earthqu a ke ~ 0; O )4 pe r
~100 gross value for
3 months .
Exclude personal
a nd life insur a nc e .
(b) Int e r es t
Inter es t r a t es v a ry with p e rson a l e l eme nt , risks , a nd secu rity
offered .
They a l s o fluctu a te with th e Ba nk's. int e r es t charges .
At pres e nt :
Fl a t Mort age int e r es t r
Ta bl e
"
"
Ba nk overdraf t "
S t ock a nd St a tion Agen t
a t es a r e
6
""
5~%
"
"
6%
s int e r es t r a t es a re
7% .
Cu rr en t a cco u nts int e r es t:
budget ing use
(c) Rent
6%
For a ssessment of Working Cap it a l
on tot a l Working Capit a l .
- cha rg e a c tu a l r en t a l
se e page
5, when
p a id b y the f a rm e r .
Rents on Cro wn Renewab l e Leases a r e 5~% of Crown Rent a l Va lu e , on
l eases passed since 1956.
P rior t o t h is r en ts we r e 4 -~% of C .R . V.
Re nt a l s c 2.. rry a ~% r e b:: t e for prompt pa y me nt, t h u s to c nlcul "l t e C. R . V.
gross r e nt a ls mu s t be a sc e rt a in e d .
49.
Short ter m l e ases - rents usually assed 5% of Capital Value.
(d)
Land Tax - as s essed on the Un improved Value.*
Rates of Tax:
On t axable values up to £10,000
On the excess over £10,000 up to £15,000
II
II
II
£15,000 It " £20,000
"
II
II
It
£20,000
"
1d in £1
2d in £1
3d in £1
4d " "
Exemptions.
Ordinary exemption £6000, it is reducible by £1 for
To
every £1 excess of U.V. over £6000 disappearing at £12,000.
ascertain th e exemption, subtract the U.V. from £12,000.
Mortgage Exemption is £10,000 (maximum) whe re the U.V. does not
exceed £10,000.
Reducible by £1 for £1 of U.V. over £10,000,
disappearing at £20,000.
To ascertain the exemption, subtract the U. V. from £20,000.
If the ordinary exemption as computed a bove is greater than the
amount of the mortgage owing, the ordinary exemption will be allowed.
In 1966/67 a 50% rebate of Land Tax applies.
*Because no conversion rates to decimalization we re available in the
above, calculate in £.s.~. and convert the resultant to $.
(e)
Rates-
The main classes of rates are as follo ws :
(i)
(ii)
(iii)
(i v)
(v)
General County rate s for the costs involved in administering
the County.
Special rat es for public bod);~s, e. g • Catchment, Drainage,
and Hospital Boards.
Special r ates for repayment o f loans.
q ater supply charges where stock water races are the source
of water.
Rabbit Board rates where the farm is in a killer district.
All countries rate on either the Capital or Unimproved
Values or a combination of the two.
Water and Rabbit rate s are
assessed on a per acre basis.
For budg e ting purposes ask the farmer for the total rates.
3.
ADMINISTRATIVE EXPENSES
(a)
Accountancy
Accountants have a scale of fees based on input of time taken in
compiling r e turns and services r equired by their clients.
Some of the reasons why fees vary considerably are:(i)
(ii)
(iii)
(iv)
(v)
The adequacy of the presentation of farm records to the
Accountant by th e far me r.
The form of ownership - individual, company, or partnership, and if there is a trust account involved also.
The amount of informa tion the farmer wants: advice on
ma nage me nt, financial advice, trail balances, etc.
The degree of intensification of the farming operations.
The amount of administration undertaken by the Accountant.
Budgeting control, r ece iver of all income, and payee of all
expe nditure for the farm~r.
The fees definitely bear no r e lationship to the farmer's
50.
capit a l, or n e t taxable balance, or turn o v er .
F or Lincoln Co ll ege budgeting purposes assess f ees ba se d on .he
tot a l capital involved, the d eg re e of int e n s ifi ca ti on of t he
man agement , and t he form of ownership .
~ 30 f ee bas e d on ~ot a l Capi t a l
$1 for e very $ 1,000 o f capital.
of $20, 000 ; incr ease f ee
For owne r ship as a Company or as a Partn e rship us e a b ase
fi gure of $40.
For intensiv e ly farmed unit s ~ orc ha rd s , marke t gardens, poultry
int ens ive cropping, use a bas e figure o f 540 , f or individua l own e rship.
(b) General Administration
Legal expe nE es incurr ed by an es t ab li shed far me r a r e n egligibl e
and can be discounted in budgeting.
Banking charges, s t atio nary and postage vary with s iz e o f
unit and int ens ive nature of the ma nag eme nt, from $ 1 0 to $2 e.
(c) Telephone
( i)
Ren t a l s
Continuous Exchange
Individual
Base rate $ 30.0
up to 2 mls
PLUS Mi le- , 8
4>
per
age from
01
h
ml e
excange
2
$ 26.0
3
:0 25.0
4
$23.5
5
£2 1.0
6-10
'$19.0
:;; 4.0
S 1.0
$ 1.0
$ 1.0
$ 1.0
Party
6 a.m. to 12 midnig ht exchange
Individual
Basic r ate $ 25.0
PLUS Mileage from
'D 8 . pe r
ex change
mile
2
3
4
6-10
5
.0
';;20.0
-:~ 1 8.5
S17 . 0
-i~ 16.0
.:; 4 . 0
S 1.0
::; 1.0
~~
j;
~; 21
1.0
Party
1.0
(ii) Toll Calls
Charg es in connection with farming act iviti es vary with se rvic es
available a t the loc al centre, and degree of managemen t involved.
Charges r ange from $20 to 340 p .a.
(i ii) Mail
Rural ma il delivery charges a re S2 . 00 pe r year.
Post Offic e box rent a ls are $ 1.00 per year.
4.
~\fORKI]\)G
EXPENSES
vJAGES
Mustere~s, Packe r s '
and Drovers' Aware
Shearers' and Shed Ha nds ' Award
Dairy Far m a nd Farm and Station wag e s
- r e fer
pages
ref e r
pages
- r e fer
pages
F e d. Fa rmers Handbook
186
Fed. Far me rs Handbo l) k
1~0
Fed. Far mers Handbook
202
51 •
l\1inimum Ra,tes
Under 17 years
Between 17 and
" 18 and
" 19 and
" 20 and
Over 21 y ears
Dairy Farm
18
19
20
21
Farm and Station
$ 6.825 p.w.
8.775
10 . 775
12.85
15.10
17.416
:69.05
11.325
13 . 775
16 . 10
18 . 325
20 . 55
y ears
years
years
years
& found
Board and lodging allowance is $2 . 25 per week whe n living away off
farm.
Board allowance is $3 . 25 for labour occupying a farm house.
Allowance for house is $1 . 0 pe r week.
Include in wages the ~ost of keep of s ingle men at $ 3.25 per week,
over and above wages paid.
Casual:
Harvesters
53 c. an hour with rations
Other workers
per day
~hour
Found
Over 18 years
Under 18 years
Not Found
45 ~ c.
c.
Found
~~ 3 . 63
53c.
39c .
31
~;2
.48
Not Found
$ 4 . 25
:B3 . 10
Shearers' Rates:
Canterbury shearers are charging from $ 13 to
and $5 to $ 7 per 100 for crutching.
5.
~15
per 100 for shearing
ANIMAL HEALTH
Dip
Diazatas fluid dip
Arsenic + derris
3 19 . 950 gall.
:S 1 . 85 per
10 lb.
450 sheep - SO .035 per sheep.
100 sheep - So . 018 sheep not
blowfly
protection.
Su p reme (24 wk . fly protection.)
$1(l pengal.
Drenches
Cost
Phenothiazine
:;; 4.00 gall.
N.C . A.
$1.45 bottle
16 oz.
1; 0 . 65 400 cc
Selenium - oral drench
Calcium boroglucate
Dose
1 oz.
1~ oz .
i oz .
1~ oz .
1 cc
Nilverm
$0 . 45 per 12 f.oz .
bot tle
5 4 . 80 gall.
5 cc
10 cc
1;8,50 gall.
~ fl. oz .
:';6 .80
~ fl. oz
i fl. oz
1i 16.20 gall.
15 cc
Thibenzole
$ 11 . 70 lb
Carbon t e trachloride
Calciferol
Loxon
11 cc
19 cc
Total per Cost/head
in cents .
160.lambs 2.5 c .
100 sheep
4 c.
200 lambs 0 . 7 c.
100 sheep 1 . 4 c.
400 lambs 0.2 c.
80 sheep 0.8 c.
1 bottle/
cow
45 c.
960 lamb:,> 0.4 c.
486 sheep 0.8 c.
320 sheep 2,..5;·c41 .
130 lambs ).3 c.
87 sheep 7.9 c.
303 lambs 5.4 c.
227 sheep 7.0 c.
225 lamb s 5.0 c.
170 sheep 6.7 c.
Vaccines
Pulpy kidney
:s
Triple Vaccine
S 6.2 pe r 200 cC 2
plastic :pack
cc
2 . 5 per 200 cc
pla,stic pack 2 cc
100 sh ?ep
2~ c.
100 sheep
5 c.
52.
P e nici ll in
Sheep
100 , 000
500,000
i ,500 , 000
Cows 25 , 000
JO,OOO
d oz .
1CDO,000
:5 110 doz .
32 20 II
'>2
...J
7. 7.
1
. ;J;J"2
:.~O . 795
$0 . 90
$ 1 .15
Disinfe ct an ts
"~2 .5 pe r gal l.
}'2 .95 per gall .
~S 3 .6() per gall .
'D 3 . 75 per gall.
:1;3 .95 p e r galL
St e ricid e
Zolt as
Ke r ol
Camfosa
Detol
~ 37 . 00
Formal in
Bluestone
for 44 gall. drum .
15.75 p e r 1 C1.'Jt
Footrotting cost s es ti ma te 32 pe r 100
Docking rings 32 .60 per pkt of 500.
Club Membersh ip S~ p ~u s 3 3.50 pe r vi s it, S2 p e r
re-visit - plu s drugs (C an t e rbury).
Tb. Testing: Biannual t es ting - n il f ee to farmer under normal
circu ms t a nc es .
Da iry Far m - t o t a l a ni mal health expenses app r ox i ma t e ly
$2 pe r c ow (fa cto r supply);
$ 2 . 5 per co w ( to wn milk s u pply).
BREEDING EXPENSES
Group se r vice .
31 . 5 to 2 . 25 cow in calf for
Artifi cial Br eeding.
s p e cific sp rin g and wi nt e r mat ing seasons .
(2 r e turn se rvic es )
Fr o z e n semen avai l a bl e a ll yea r round a t ~3 . 00 p lu s 7 ~ c. pe r mil e
fo r in semina ti on.
Nomin a t e d bull ~3 .4 0 plus 7~ c . mil e pe r insemination .
(S . I. Herd I mp rov eme nt Assn . )
Mo nthly testing , he rd
He rd Te sting .
$ 4.75 herd f ee p lu s $ 1 . 625 per c ow .
Bi -monthly testing 5 3 herd fee plus S1.10pe r c ow .
Mini mum cha r ges for up to 20 cows 5 37.25 and $ 13 r es n ec tiv e ly.
CROP HARVEST ING
(i )
Contrac t Heading
Wheat and Barley - when crop runs over 30 bush ./a c . 13 ~c p er bush.
It
II
II
II
It
Oats
11 -1c . "
3h
"II
II
Peas a nd Lu pins
38
1 7~c • "
"
"
" Bulk' "
16 ~c.
"
"
Wh ere head ing is c a rri e d out on h ill c oun try bushell r a t es a r e
incr ease d 20% .
Br own t op , Clover and Linsee d, - ho urly r a t es .
Grass seed - hou rly r a t es or 3 4 per ac r e whe r e crop run s under
30 bushel l s/a cr e .
Over 30 busheIls 12-a- c . per bushelL
Hou rly r a t es - mini mum charges:
Bas i s $ 1.10 pe r foot per hou r.
Und e r 8 ft header
S8 .80 pe r hou r
~11
10 f t h eader
12 ft head er
31 3 . 20
Se lf prop el l ed head e r ~ 10 to ~ 17 per hour .
Wher e peas, brown top , li nseed , white clov e r a nd grass seed a r e
direct headed an ex tr a $ 1 pe r ac re is charg e d .
53 .
Oa t shea f
22~
S t raw chaf f 2 5
40
Oa t e n hay
Lu ce r ne
45
Bas ic r a t e 15
Cha ff c u tting:
c . pe r bi1g f ,.,or full gan g (6 me n)
If
11
c. "
"
'11
fI
c.
" "t!
"
c. "
"
"
"
tI
c . II
" c utt e r a nd 1 man,
2 ~ c. pe r a dd iti on a l
ma n.
Wh eat l evi es : See Fe d . F a r me r s ' ha nd boo k page • •• ••• ••••
To t a l l e vi es amo unt t o 69 c. pe r 5 0 bus h e ll s .
Co ntr ac t Mowing
$3.25 pe r hou r, l ess 25 c. l a r ge paddo c ks :
a cr e .
P o t a t o di gg ing
p l a nting
a v erage
r a t e~2
hr s p e r
a v e r age r a t e i a cr e pe r hou r .
$2 .0 t o S3 . 5 pe r ho ur:
35 . 0 pe r hour , two me n t wo r ows : a v erag e r a t e i t o 1
afr e pe r hour.
(ii)S a cks ( ex s to r e )
Th e f a r me r p a y s 3 0.43 8 f or 4 8 11 6ac k s and .;;0·. 3 7 9 f o r 23" sac ks b ut
I,
he nc e
0 .. 2 6f) " 2Y'
ge t s a r e b a t e o f 0 . 30 0 " 48 "
"
"
4
8
"
0.113
2
3
"
C ha r~ t o f a r me r sO . 13 8
"
"
"
"
"
'.
Do ubl e
Far me r
r eba t e
Cha r ge
br us h e d sacks ( 2nd
S O~375 fo r
pa y s
of
0 . 233 "
t o f a r me r 0~14 2 "
ha nd)
4 8 " sa c k & an d $0 . 345 f o r 2 3" sac k s but ge t s
48 n
"
" 0 . 2 2 5 "II 2 3 " ",., he nc e
48"
2 3"
" 0 .1 20
"
"
'.
P o t a t o sac ks - no reba t e i s pa i d .
b ou gh t f or ~0 .3 2 5 each .
Us u a lly secon d hand sacks a r e
The sacks c ont ai n ing th e se e ds boug ht in , wou l d be kep t f or th e
se c ond s o f f the heade r a nd t he seed h e l d on t o b y t he fa r me r f or
futur e sow i ngs , so di scou nt t hem in worki ng ou t a budge t .
A bal e h old s 25 0 x 23 " sac k s .
Capaciti es :
Ry eg r ass Pe r enn i a l
H.1 , It a li a n
Cocks f oo t
Phal a ri s
Ti mo thy
Clove r s
& luc e rn e
Whea t
Ba rl e y
Oa t s
Fi e ld Peas
G3..T den Peas
Lup ins
Lin see d
Po t a t oes
7 b u she ll s M. D. in 48 " sacks , 5 bu s . F .D .
"( I
"
" if
" , 4 "
"
b
100 Ib
"
" M. D.6 0, I120
"
Ib s ing l e
140 l b in d ouble 2 3 " sacks ,
sac ks F .D .
100 Ib si n gl e
1 4 0 +. b "
" " "
"
sa c ks F . • •
II
11
II
120 Ib s ingl e
160 l b "
"
sacks F.D.
3 Qushels F . D. i n 2 3" sa cks
11
II
3i
" "
"
"
"
3i
"f! "
"
II
3
"
"
"
11
H
2~
"
"
"
If
11
" "
3
"
1 ~- c'd
160 Ib :3ack , 14 "acks per t on , 4 8 " sac ks .
6
Qu a n ti ti es of sacks r equir t (l by farme r
The fa r mer requ ir es sacks to t r anspor t his F . D. produc t t o th e s t o r e
a nd hav i n g been Machine D~ e ssed there, a heavie r we i gh t can b e put
into th e bag .
As indic~,ted abo v e , c love r s , phal aris and t imo thy a r e
de live r e d in si n gle sacks bu t whe n Machine Dr e sse d are pu t i nt o
do ubl e sacks .
Wo r king on a M. D. ba s i
fa r me r a r e as fo ll ows:
the
~proximate
number of sacks r equir ed by a
54.
Ryegrass
Clove rs
1 sack pe r 3t bushe l s M.D.
1 sack pe r 80 Ib M.D.
Twi n e
Seaming
(iii)
96 thr eads pe r hank - 8 2 ~ c . pe r 2 hanks .
iVlACHINE DR1SSING AND CSRTIFICATION as a t 1 . 3 . 67
Certification cha rges:
Entry fee .
Only payab l e on potatoes , the charge being %2 per acre .
Fields for certification must be entered before 20th Novembe r.
Machine dressing certificate charges are:
Ryegrass
Cocksfoot , Timothy , Phalaris
Browntop , Clovers
3~
2~c
3~c
Whea t, Barley Oats
1c per bushel ;'1. D. seed lines.
bushel H. D.
per 10 Ib M. D.
per 10 lb H. D.
Purity and ge rminat ion Certificate 12 per line, plus 10% when
business is transac t ed th20ugh the merchant .
Seed Dressing Charges:
(See Fed . Farmer:s ' Handbook , p • ••••••• ).
Farmers usually get only their small seeds dr essed , and in ordinary
circumstances seed goes once through the dressing machines .
Fie ld dressed ryegrasses dr ess out approx.
2570 offal ,
I!
if
11
fl
II
clovers
33%
"II
11
11
Y!
timothy dresses
25%
"II
Y!
!I
Y!
cocksfoot
" 25- 33% Y!
leav ing
lea ving
l eaving
lea ving
7570 M. D.
2/3 H. D.
75% H. D.
75 - 67% IvI . D.
In budgeting it is u.:mal to discuss H. D. yields , thus for ease of working ,
the follm-Jing examples ha.ve been calculated to sho1iJ the relat ionship
bet1iJeen ac tual costs incurred in dressing and vJha t the cost is per H. D.
product .
(a)
Ryegr ass
Twenty a cres yield 30 bush/ac . lvI . D. = 600 bush H. D.
Actua l quantity sent in for dr essing VJas 800 bushels (600 bushe l s is
75% of 800 bushels) .
No . of bags a t 5 bushels per bag F . D. = 160 bags .
', iJeighing , 50c per load , 3 loads
$1 . 50
Rece iving and delivery $1 . 75 per 10 sacks F. D.
28 . 00
Sampling 40c per 10 sacks F . D.
6 .40
1'1achine dressing 15c per bushe l
120 . 00
Disposal of offal , 30 sacks at 6c
1 . 80
There are noVl 100 bags H. D. a t 6 bushels/bag .
Pulling dovm , sea ling charges , branding and
restacking, $1 . 05 per 10 bags
10 . 50
{ibE:2ci
Total dressing cha r ges
Certification charges - 4d bushel M. D.
28 cents bushel M. D.
3~
-2.
31~ cents bushel M. D.
For ease of working use 31~c per bushel lvi . D.
(b)
dhite Clover
TVJenty ac r es yielding 200 Ib/a cre H. D. = 4,000 lb. l'l . D.
Actua l quant ity sent in for dressinG was 6 , 000 lb. F . D.
No . of bags LD . a t 120 Ib/bag = 50 bags .
( H. D. = 2/3rds F . D. )
540. .
qe ighing , 50c per load , ~ loo.d .
Receiving and delivering $1 . 75 per 10 bags
Sampling 40c per 10 bags
f4achine Dr essing o.t 2;'c Ib
Disposal of offal , 2000 lb ., 20 bags at 6c
There are now 25 bags of H. D. a t 160 Ib/bag
Pulling down , sealing charges , bra.nding and
resta cki ng , $1 . 05 per 10 bags .
$0 . 25
8 . 75
2 . 00
150 . 00
1 . 20
2. 62i
,3164 . 82~
,30 . 0412 I b H. D.
Certificat ion charges , 3ic per 10 Ib M. D.
Total dressing and certifica tion
0 . 0033
,30 . 0445 Ib iVi . D.
- - --
-----
55.
Port a bl e See d Cl eaners
Whe a t, Barley, Oats
15 c . ~ e r bushel i n .
Dres s i~g and pickling 1 6~ c. bush.
PLUS cost o f pickle .
Peas and Lupine
15 c. bushel in.
n
Grass seed
15 cJ.
"
Clover , White a nd Red
2~ c . pe r 1 b. in .
Cocksfoo t, Dogstail a n d other seed at ~~ 4.o<per h our.
Co cks fo ot
2 ~- c . pe r Ib in.
9.
CULTI VATION CONTRACT S
Charges vary acco rding to so il type:
Ploughing
Skim pl oughing
Swamp ploughing
Rolling
Grubbing
Grubbing an d
Harrowi ng
Heavy Harrowing
Harrowing
10.
(char ges per a c. for whee l
tractor)
:;)2 .60 to S2 .70 tande m disoing $1.25
Drilling
1.10
S2 .60
up t o ~;6
Mowing
1.50
Hayr
a
king
~5c.
70 c.
95 c.
1.10
60 c .
50 c .
DAIRY SHED EXPENS ES
$6 .0 each lin ed; ~3 . 60 unlined .
Cow cove r s
Inflations
$1. 775 doz . changed 5 - 6 se t s year or 1 se t moula e d.
Mi lk r ubbe r s
0 . 233 foot
"
1 set year
Air rubbers
0 . 175 foot
"
~ set year
Claw rubbers
1.025 doz.
"
2 sets ye a r
Hose rings
1.70""
set yea r
Galva nised buckets 1.775
Milk buckets
3 . 30; calf buckets $1.175
Oil - separato r
~ 1.20
gall . pl an t.
Tea t salve 3 1.35 per 4lb tin.
De tergents - Alkali 30 . 216 I b
a cid So . 45 lb .
Ste ri l i zers - H. T . H. 0 .40 lb .
Brooms
14 inch 1 . 50.
Separator brush set $7 . 0
Co s ts pe r cow milked - factory sup plyS2.n
- to wn milk
supply
2 .5
*
ELECTRICITY
- factory supply shed (milking and wa ter heat e r)
S1.8 per cow .
- town mi lk supp ly shed (milkin g and wa t er hea t e r)
$ 2.5 per cow .
- Owner ' s household is e xcluded.
- Power to ou tbuildings, whares , motors wo uld
total
$20 - 40 per year.
FREIGHT AND CARTAGE
For transport charges see Fede r ated Farmers ' Handbook ,
pages •••• • ..•. (Not e :
Authorised incre ases ).
Carting haybales fr om paddock to s tack 7c p e r b a l e .
Railway cha r ges , obtain a ble out o f Railways Department
Tariff book and Classifica ti on Book, f r om 1 January 1~'7.
5h .
S tock Capacities of Railway
~ ago ns
J wagon
Go -
JC wago n plus ~ J
S . wag on is double a J .
H wago n
8 f a t s t ee r s ; 12 store c a ttle
TIC wagon plus ~ H
T. wagon is double an H.
65 f a t sheep;
75 f a t lambs; 70 - 80
store sheep;
90- 100 sto r e lambs .
Classified Rates a re :
Hand J wagons
HC + JC
"
+
S
T
Class M
M+ ~
M double rate
l!
Produce
Fertilizers and potatoes are Class E .
Ryegrass is Class E plus 50%
Clovers are Class E plu ':'5%
Woo l is Class H.
r
Rates in $
Miles
E
per ton
30
40
50
~f'-
70
80
90
100
11 t1
120
130
2 . 10
2 . 45
2 . 80
3 . 15
3 . 50
3 . 70
3 . 85
4 . 00
4 . 20
4 . 40
4.55
E + 25%
per ton
2 . 70
3 . 10
3 . 50
3 . 95
4 . 40
4 . 65
4 . 80
5 . 00
5 . 25
5,50
5 · 70
E + 50%
per ton
3 . 10
3 .. 70
4 . 20
4 . 75
5 . 25
5 . 55
5 . 80
6 . 00
6.3 ~
6 . 60
F . 1)5
H.
p e r bale
f'I. 51
O. ~ 1
1 . 01
1 . 15
1 . 27
1.36
1 . 46
1 · 55
1.63
1.725
1 81
FEED
(a)
Hayb a llng contr a c~ r a tes
10c . b a le or 11 c . bale if sledged .
LESS 2~% for payment within 3 ~ d a ys .
Cartage of haybales ex paddock
Bal ing twine
20 lb pe r
200 bales
Round bal es use binder twine Binder t wi n e
24 c . per l b;
(b)
to barn is Sc . b a le .
ball $3 . 46 p e r ball.
per ball = $0 . 017
120 b a l es per ball .
for 5 lb ball $ 1 . 15 per ball
= $0 . 0096 per bale .
Forage harvesting
1 Forage harvester, 1 tr a ctor a nd 1 man $3 . 55 per hour.
(c)
Sto ck foods
Ha y prices, see ' Inco me ' , page ••• • ••
Calf meal
Approximately $0 . 142 per lb
Moose nuts
$74 to 8~ p e r ton
Meat meal
:]; 75 p e r ton
Peerless sheep
nuts $74.50 per ton
Molactra te block 2.20 per 50 lb block
)1 .
pe r waggon
6 . 6e
8 . 20
9 . 75
1 ". 5 &
12 . 00
12 . 60
14 . 7 e
16 . 80
1 8 . 90
21 .eo
23 . 1e
57 .
J;o.dii
Milk Powders
4,20
Molasses
Agricultur a l salt
2 • .35
3 ,:'; )
Ro ck salt
Barley meal
59 . 25
$ 52.20
Bran
pe r Ib
p e r 5 gals .
/e wt
pe r 112 Ib bag .
per ton
per t OIl
FERTILISERS AND LIME
P ric e li st of ma in li n es of K.P. Fe rtili se r ex Ho rnby Wo¥s J a n. 1967
Pr i ce in b a g s pe r ton.
Bulk is $ 2 . 60 ton less .
r
t .
l1(
.+ 1 - {;~
J-' -I- &-1.<: "--:C i ,
Superphosphate
~S 23 . 65
Reverted super
22.40
Seepen tin e
23 . 50
Ae ri a l
2 3,60
Ammon ia Se rpentine
3 4.7 0 Ne t Pric e s to f a r me rs
Boron Super
26.05
C obal t Super
26.75
)0. !+,:~
Copper Supe~:
D. D.T . Sup e r (Std J
41 "65
D.D . T . Sup e r (Extra)
50 . 65 Mixing ex tr a $ 1 . 00 pe r ton
Molybdate super
25.70 25% Pot ash serpentine
28 . 60
33j% Po t as h serpenti n e 30.10
Sulphur super 200 Ib
2 7 . 00
Sulphur s u pe r 400 Ib
29.80
We e dophos (Std 2.4 . n)
30.05
Weedophos (Ext~a 2.4 D) 35.10
M.C . P.A. (Std)
29 . 85
M • C • P • A . (Ex t r a)
3~ . 75
Nitrogenous manures v a r y from S50 to ~6 ~ p e r ton .
$54.65 ·
IPot Manure No, 1
No, 2
$32. (i5
34.10
"
t'cl" .
--(I .L
//
!
SUpha t e of Ammonia
S . Po tash
Spr ead ing:
Contract r ates 40c. per ac r e plus 10 c . pe r a c . on worked ground .
Aer i al 38 .00 pe r ton wit h in 1 mil e ? nd up to 100 f ee t.
p lus $2 p e r mi l e or par t thereof .
~ 0.4 each a dditional 100 ft lift .
Use a ctu a l costs when ava il a bl e .
Lime
Cost a t works $ 1 . 70p e r ton
Spr ead ing :
50 c. per ac . a t ~ ton/ac . on pas tur e .
r: -.
t!
!I
I! 1 ton/ac . t!
t!
,.-:'. ,.:.' C.
i!
I!
t!
t!
t1
20 c.
2 ton/a c.
a n ex tr a 1 Oc. pe r a c . on cultivated ground .
Togeth e r with r a il a nd cartage, total costs sp r ead on paddocks a r e
from $5 . 00 to $6. 00 pe r ton.
Li me tr anspo rt ass ist a nc e s c heme was wit hd r awn on 30th No v emb e r 1959.
The new s che me g r a nt s assistan c e only to l ime a pplied for the fi r st
ti me on virgin lime respcnsive l a nd .
SEEDS - ex merchants! stores (s ubj ec t to a lt era tion)
Whea t
Aot ea Uncertified $2 . 208 n et t.
St anda rd
2 . 275
t!
Mothe r
2 . 308
Ar awa l ess SO.017 bushel .
Hi lge ndorf ~ 2 . 475 n et t.
2 . 542
t!
2 . 575
t!
Treating ~0 . 017 per bushel
Sacks a t $0 . 275 each = 0.09 . bushel.To t a l
ex tr a co s t - $0 . 24
bushel .
I.
''t I
f!'
58 .
$1.60
1 . 65
1.675
n e tt plus tr ea ting SO .15 bushel
!1
sacks
0.09!1
11
Tot al ext r as = 0 . 24
"
Barley
Unc e rtified
Co mme rcial
Mother
Oats
All v a ri e ti es q uoted a t $ 1.35
Lupins
Borr e and Bitter blue $2hc bushel netto
Ry e corn Both C . R.D . a nd N. A. I . B . cost abou t $ 1.35 bushel nett .
~----
M~i.ze
$ 3 . 50 bushel ( f ee d).
Peas
Contr a ct price p lus $ 0.35 bush e l plus tr ea ting 0 . 25 bushel a nd
sacks 0 . 275 bushe l.
Total e xtr a 0 . 8 75 per bushe l.
---
Freezing Peas
$5 bushe l.
Small Seeds Retail prices fro Li ~ e r chan~s a r e $0 . 15 to 0 . 20 p e r lb. a nd
$0 . 75 per bushel more than th e pr ic e pai d to the farmer - s ee
!Income' page 46.
Root seeds
Rape
Tu rnip
Swede
Aerial applic a tion
$0.25 to 0 . 275 pe r lb. Chou moe lli e r $ e. 35
0 .45 pe r lb. Fodd e r be e t p e r Ib
n .45
"
uns e gme nt e d 0 . 75 per
Ib
segme nt ed
0 . 85 p e r
lb
g r as s a nd clove r s ee ds 5 c to 7 ~ c. p e r lb.
Cost £56 p e r hou r.
Se e d Requiremen ts - With a ny s ee d th a t is not grown on contract it is
usu a l to buy a quarter of the se e d r equ ir ement, th e other i is
r etai n e d from th e crop tha t has b ee n h a rv es ted that sea son; excep t for
Alg e ri a n oats whe r e f or b est g e rmin a tion usu a lly 2 - yr ol d se e d is
sow n.
If a farmer is ret a ini ng a high grade on th e Ce rtific at ion
scal e then he buys a ll <)f h i s g r as s s ee d .
If usiu5 his own see d it
will be t r eated .
See p. 3.
STOCK SEL LING CHARGES
(i)
Ad dington Ya rd F ees
She e p
$ 0 . 038
Bacone rs, Porke rs
Choppers 0.100
Stor e Pigs
(). '50
Fat cattle
0 . 400
.9 ,,25
Store cattl e
Dai r y cat tl e
Cl .350
Calve s
0.200
Bulls
', . 050
( ii) Ewe F a irs
Ka ikoura
je r:1ber l e y
Haward e n
Littl e Riv e r
Me thven
Culve rd e n
She ffiel . ,
Oxford
Co a lga te
$0 . 05 C ea .
0.050
0.075
0.050
0 . 050
0 . 050
0 . 650
0.050
0 . 075
(iii )Addington Tr ucking .9." larges
Unloa ding or l oading at Bail siding :
Catt l e , sheep ~ a n d pigs
$ 0.45 pe r truck .
Unloa din g sheep p e r lo rry:
1. Lot s up t o 65 h ead
~0 . 017 p e r h ead - max . of 0 .45
2. Lot s ove r 65 h ea(
0 . 45 pe r 65 p lus 1 c . per h e ad .
3. Cattle
0 .45 pe r truck .
Lo a ding f a ciliti es :
1. Lot s up to 50 h eQd
1 c . p e r head - ma x. o f 0 .5 25
2. Lots ov e r 50 but n o t o ver 100 SO.525 plus 1c. p e r he a d over
50 - m a ll;~~mu m 0 f :li 0. 90
3. Lots ove r 100
~; 0 . 0n plus $0.075 p er 10 in e xc e ss of 100 .
59.
(iv)
Commissions on Stock s old thr ou gh a St ock and St a tion a g e nt.
Priva t e s a l ee a nd s a l e y a rd s
Shee p - st or e and f a t
3%
Cattl e
"
!l
"
3%
Ca ttl e - d a iry a nd hulls 5%
Pigs
3i%
(-,%
Hors e s
Stud c a ttl e a nd she e p $ 0.10 in guin.
Clea ring Sa l e s
Shee p
Hor se s
Stor e Ca ttle
Pi g s
Dairy cows
Implements and sundry
3i%
,%
3%
3i%
5%
5%
WEEDS AND PEST CONTROL
Ca )
We e d Spr a ys
Spray
Cost/ gB:,1 •
Ra tes o f
Application/a c.
MCP A
1~ - 4 pints
$5. 80
24:0 (Ester)
3 - 3 ~ pints
3.325
MCPB
3 - 4 p int s
7. 2 0
24DB (luc e rn e )
2; pints
8 .90
DNBP ( p ea s)
8 .g5
3 - 4 pints
Tok E-25 (br a ssic as ~.OO
5 - 7 pints
1 g al. 2 ft gor s e
245 T
8 .5e
TCA, 90
0.35 lb
20 - 40 lbs
Dalapon
1.10 lb
5 - 15 lbs
Ba rb a n (wild -oa ts)2 0 .00
2 - 3 lJi n ts
T ~ndon gr a nu e l$
0.75 pe r 10lbs
2.!,e
1.45
3.60
4.425
7.00
14.00
16.50
7.50
P e st s
SpraI
Rogor 4(')
Malathion
Linda ne
D.D.T. emul s ion
(c)
$ 0.5~ to
$ 1.25 to
~t 2.70 t o
$2.80
~; 3.32 to
$5.00 to
$8.5
$ 7.00 to
:]; 5.50 to
~~ 5.00 t o
"
"
" ~/
'-./
(b)
Cost/acre
Co s t/ga l.
S~ 23.73 '
6.56
7.5 0
3.90
Cost/acr e
Applicati on
31.80 to 2.40
12 - 16 f l oz.
1 lb
:b 2.35
2 p ints (b~ as sic a s
pr otn)
$ 1.9
$0.98
2 pints
Contr a ct sp r a ying c ha rg es ( pe r ac. including ma t e ri a ls)
t 2.5 t o ~ 4.0 wh e r e c r o p und e r s own with gr as s.
:]; 5.5
for peas.
De foli a ting p ot a to e s
$1.60 t o $2 .4 ( a r se nic)
r
e
d
cl
ove
r a n d IUQe r ne $6.5
"
wh it e cl ove r
$5.05 (P a r aqu a t).
Weed s in crop
(d)
Ae ri a l s p r a ying ( excludin g ma t e ri a ls)
Crop s pr a ying
Prill app l ic a tion
$2 p e L a cr e .
1 t o 100 a cs. 50 c., 100 t o 250 a cs., 40 c.
250 to 500 aes . 35 c., 500 + a c s . 30c. pe r a c.
He lic opt e r s pr a ying $ 10.5 pe r loa d ( ap pr ox. 1 ac .) minimum charg e
$ 80
WOOL EXPl;NSElD
~)
She d Ex pe ns e s
Wool pac k s e x s t or e 31.70 each.
Asse ss nu mb e r us e d at 3 pe r 1 000 lb woo l or pe r Bull e tin 269.
Twine 40 thr ead s p e r ha nk.
65 c . pe r h a nk = 7c. p e r b a l e .
Glu e
8 oz . t in
~ o c.
Eart ags , s t amp ed
~I:i' ~p e r 100 + 60 c. if s tamp e d.
Eme ry p a pe r - fin e
45 c. p er she e t
co a rs e
45 c. p er sheet
Shearing pl a nt running ex pe n ses : El e ctricity $ 10
Ful l motor s $ 0.20 pe r h our.
60.
(ii)
Wool Charges
SO .07 p e r Ib($2~30 per avo bale)
Wool Board levy
$0 .004 per lb.
Receiving, cataloguing, we ighing:
Commission
2%.
Grouping
$0.80 per bale.
Reclassing charges:
(i)
(ii)
(iii)
Reclassing a binning fleece wool
Reclassing and binning oddments
Skirting and binning
$0.008 Ib
O.~13 Ib
0.013 Ib
UNFORESEEN EXP ENSES
Allow 1% of gross income - this should not be Lecessary in an
accurate budget.
32 .10
Dog registration fees and Hydatid control fees.
5.
VEHICLE OR MOTOR EXPENSES
(a)
Truck and Car
In both cases d e termin e the mileage on f a rm business.
Charge 5c pe r mile for farm truck for ~~ el, oi: and registration.
Charge 7~ c. per mile for car; this pri~e covers fuel and oil plus
~ (r eg istration, repairs, d epreciation and interest).
(b)
Fuels
Petrol ~0.313 per gallon less $0 .148 per gallon for agricultural use.
Net price to farm e rs is SO.1 65 per gallon.
Power Kerosen e
$0.195 per gal. (maximum wholesale price)
Lighting Kerosene
0 . 208 per gal . in dru~s
Diesolin e
0 .1 38 "
"
Lubricating Oils, Standard S.A.E . 30 engine oil 12 gallons
45 gallons
Grease
(c)
Lt 5
Diesel
11
~'; 14.65
25.175
Petrol :D 33.925
"
47.475
S1~.40
Ib tin
Delivery of bulk fvels
Free delivery up to approximately 10 miles from Christchurch .
tI
20 miles
"
"
"
"If
tI
II
1 c. gallon
30 mil es
" "
1
"2 c. gallon
(d)
Costs
Tractors:
Fuel, oil and grease.
Di ese l tractor
Petrol tr a ctor
Baler and Head e r Motors:
}O c. p e r hour
40 c. per hour
Fuel, Oil and Grease.
Diesel
Petrol
20 c . p er hour
30 Co per hour
Dies e l
Petrol
30 c. pe r hour
40 c. per hour
Auto Header:
Wa t e r pump motors a nd sundry mo t ors
Electrically-powered mo tors:
30 . 15 to
~ 0.25
wat e r supply S6.00
per hour.
61 •
6.
REPAIRS AND ~~INTENANCE
Dwelling
-l- of 2~% (farm share)
" 1%0
Fa rm Bui l dings
<=-2
Pigg e ries
5%
Wa t e r Supply
up t o 5% depending on t ype of wa t e r
I mp l ements and Plant
7~% - 10% depend ing on use
Wheel tractors
1/3d pe r h ur
Crawler tractors
3/6d p e T hou r
Tr u cks, Mobile P l an t
10%
Roads, tracks and culverts
5% - 10% depending on l ocality
Yards and dip
5%
Fences - Shee p 20 c. to 25 c. p e r chain - (fo r the year' s expe nditur e )
Dai ry 1 0 c. to 15 c.
""
(o n r e pairs and maint.)
7.
DEPRECIATION (see Append ix A)
Depreciation i s the diminution in th e value of an asse t, caused
The
by laps e of time d espit e maint ena nc e charges being me t .
amount to be written off is ~a~ g e ly a mat t er o f opinion, as it is
difficult to assess ~~e life of an item of p l a nt whe n it is
purchased.
The normal depreciation rates a ll owed are:
Dwelling
Farm Bui ldin gs
Plant and Madine ry
{e xc l uding mo tor vehicle s )
Mo t or vehicl es - Headers,
Tractor s , Balers, Tr ucks ,
includ e all impl eme nts and
machines drawn b ehind a
tractor and driven by the
tractor p.t , o .
Moto r Car - if half use d
privately
(should be included in
~; o. 075 per mi l e)
Wa ter supply
8
1
o f 2~% (farm share)
2~%
10% diminishing value (D .V.)
20% D.V.
~ of 20% D. V.
5%
CAPITAL ITEMS :
(a)
Buildin gs
Dwellings - cost b e tw een tt 5DO a nd $650 per sq . ft.
Hayb a rn s
- v a ry from :; ;~C - :};30 per 100 bal es capacity
woo l sheds - v a ry from $ ~?rO!J to $4 . 00 pe r sq . ft.
Impl eme nt she ds - from ~~~O to $3 . 00 p e r sq . ft.
Garages
- $3 .00 per 31. ft
(b)
No.
Fencing
A wire
1 2~ sh t wire
Stand a rd s:
Posts:
app r ox .
GE
they vary wi th shipme nt s
:58 .1 p;~r cw t
25 chain/nw t
Barbe d $10.417 p OI' cwt
24 chain/cwt
$9.~ p~ r cwt
5' $56 p~ -> 100
4' 6" $50 :", r- 100,.
Concrete
Creosoted l a rc "
$110 00 pdr 100 ex Christchurch $1.067 each
t 78,0 per 100 "
"
$0 .95 each
62.
Strain e rs:
7' Concr e te $3 .90 - Ba ttens Wooden $9.95 per 100
Metal £23.75 per 100
Wooden 9.80 12 ft.
" $ 4.8 - Gates
8'
Pipe
17.50 12 ft
7' Creosoted$2
8 \
Stays:
!f
Ne tting $17.39 ave. d epending on
gaJge for roll 5 chs and 3 ft 6in
high.
:~3.0 per chain to $6.0 per chain
Wa ter supply
Piping:
-2~ "
.2!i
t,lkathene
4
"
1"
"
:1;0 .038 p e r ft.
0.075
r, "
0.096
" "
60 gall.
40 g;all.
Concrete troughs:
Concrete t a nks:
(d)
Blue gum stakes £10.0.0 per 100
$1.60
Concrete
Contract fe n cing:
(c)
:1;3 .60
- $11
$9 .5
$48
':- :)4
400 g a ll.
600 gall .
800 gal l.
:':'6
10ft stand $48
52
"
6,)
"
Plan ting (p e r 100 )
Pinus
Larch
Thuya Picarta
Arizonica
Benthaim
Poplars
Oregons
Cedar
$3
2 yr trees
)
)
) $5 to $6 2 - 3 y r trees
)
)
)
)
Drainag e Costs
Field tiles (ex Works Canterbury)
4 inch
6 inch
~12.3
to $10.6 per 100 ft .
i1 7.6 to $ 16.0 p e r 100 ft.
Trenching (for Tiles)
(hydraulic b a ckactor s)
$ 2 per foot chain
e .g. S5 per chai n 2'6" deep
(boom and rotary digg e rs)
$2 .70 to $3 .50 per chain.
or
$5 .25 per hour.
Trenching (open drains)
(draglines a nd b a ckactors)
20c. to 25 c. p e r cubic yard
1>6 per hour.
or
Mole drainipg - rate of work app roxi mately 1 a c. per hou r .
Contract rates $5 to S6 per acre.
Bulk Storage of Wheat .- Cost of Storage Buildings
1.
Storag e in an Existing Shed
(a) By Cross-tying opposite wa lls with stee l rods and inst a lling a
moisture b a rri e r of polythene sheet in or on th e concr e te floor.
Extent of modification d epe nd s on the construction - Cost negligible to ~0 .05/bu.
(b) By installing plywood bins - d~pend,.on ~hed floor b ei ng moistur e
Avail a ble in 20 to 30 ton sizes. Cost $0.10 p ~ r
a nd v ermin proof.
bu.
(c) Wi re me sh lined with scrim.
Scrim must b e r e plac e d ~nnually.
Made comm e rcially in 20 ton size.
Cost $0 .058 p e r bu.
63.
2.
New Dual Purpose Sheds
(a) Prefabricated - 45 x 20 x 12 ft stud and 6' gab l e . Steel
implement shed . Erect e d by agents and fitted with e ight 20 ton
plywood bins on moisture proof concrete floor.
Cost $0.375
p 0r bushel.
(b) Large prefabricated 60 x 20 x 10 ft.
Steel framed, galvanised
iron, on both interior and exterior surfaces .
Moisture proo f
concrete floor, sliding door .
Er ected by agents .
Capacity
250 t ons.
Cost ~0 .233 per bushel.
3.
Single Purpose
Storag~
(a) Corrugated Steel Silo - im por t ed at moment , thus carry duty. Are
permanent, weather and vermin p roof - but of little use if grain growing
is discontinued.
Cost
2,000 bushel capacity - $0 .30 per bu.
3,100
SO .25 per bu .
"H
"
If
_i~O. 233 per bu.
3,700
(b) Plywood bin on a sledge base.
s l edge base.
Same as mentio ned before but on a
Cost 20 ton bin with 17 oz. canvas cover on wooden sledge base app r ox . $ 140 or 30. 175 per bush.
30 ton bin - approximately 1200 o r $0 .158 pe r bush.
9.
WAGES OF MANAGE1JIENT:
capital:
Based on a manager 's salary plus
Town Milk Dairy
$1550
Factory Supply Dairy
31450
-
1% of total
Sheep and Mixed Cropping
$1350
6L~
•
/-\.ppendix A
FA.RM
TAXATION NOTES
1.
Exemptions:
"
w
-"
Per sonal
Wife (with no income)
Each dependen t chil d
Li fe insurance nrpmiums pai d
2.
936
312
156
650 fo r non contribution
to subsidised super an nu a tion s ch em e.
Asses sable Income:
All r oturn from sale of livesto ck (:end f a rm produce thus:
(a )
(b)
(c)
(d)
(e )
( f)
(g)
(h)
3.
11.•
(c;.)
(b)
(0)
(d)
(e )
(f)
B.
Value of farm pro duce us e d in f a r m house .
Prize money won at A . and P . Sho w (Entrance fees and other
expenses can be cla imed a s a de duction).
Stud fees rec e ived .
Comp ensation for condemned livestock .
Rent for l and leased out .
'Jvool on hand .
(Va lu.Lor 0 f such is binding on taxpa yer and
if sale price exceeds the va lua tion r e surplus is deemed r evenue
in the yea r of the sal e ) .
Income from sale of timb er f rom shelter tre es and othe r tre e s.
( May be spread over period of five y ears (5 years» .
Livestock Valuat ion.
An incre ase in tho valu e of the livestock
at the ond of the farming ye G'.r is tre ::lted as revenue and a decrease
in tho f a rm expenditure .
Allowable Expenditure
Gene r a l:
(On lc,nd producing the assessable farm income) .
Land Ta x.
Legal expenses .
Car Expenses (Three qua rters of C!:'lr expenses - fue l, r epairs and
insuranc e , r egistr a tion - Hher e both C OT ,::end truck used, the
f a rmer i s r educed to 50;6) •
Int e rest and Ren t.
Ration.') .
VJhe re food rllld lodging provi de d for employees , an
actual cost cannot be comput ed - $2 per week , per man all owa~le.
Fire Damage - Where f a rm gen erally subject to dry summer conditions.
Expenditure in r epa iring damage deductible .
Allowabl e Expense s for Development
Tot a l Dedu ctible Expenditure:
year of expenditure .
Wor~ :
can be spread over four yea rs from
(1)
eradic a tion and exterminSltion of pests, both anima l and vegetab l e ,
clearin g land of timber, stumps , scrub or undergrowth,
(3) distruction of we eds ,
(4) prepara.tion of lan d for far ming , drainin[2:' .3wamp ,
(5)" constructing a ccess t racks or roads , dams , stopbanks , irriga tion
or stream diversion channe ls,
(6) pr e venting or combating erosion ,
(7) constructing a irstrips, fences , s inking bores , etc. , but not
including trough s and pumps.
(2)
C.
Allowabl e Expense for Far m Forestry:
in the year incurred.
(1)
Loan int erest, costs over and abo ve expenditure covered by lean.
Loa n r epayments.
Costs of maintaining n.nd pla nting trees planted to provid",
she lt er (including fencing costs) .
(2)
in th e r e turn of inc ome
6~5.
D.
Fertilizer Expense Concessions:
(1)
Spread cost of ferti l ize r i:md lime to anyone of the four years
succeeding the yo::;,r incurr e d or spread botweon two or mor e of t hese
years .
Increased deduction for cost as fo l l ows :
(2)
The deduction of this inc ent ive Is allowable in respoct of the 1966 incomo year only.
Cannot be spread over subsequont ye ars , and
Is limi ted to a tax saving of S1;? O in tho , .$2.00
This application form, which should be a ttachod to your r eturn of income
sets out the steps to be t ake n in calculating the additional deduction
for increased cost of fertiliser or lime .
CJ\.LCULilTION OF DEDUCTION
step 1 .
Enter cost of f r rtilis er or lime
PURCHASED l-l.ND APPLIED
31 . 3.196'
$ ••• • •• • ••• .&~
Step 2.
Ent er cost of forti l iser or lime
APPLIED during the BASE PERIOD
"
"
"
11
"
"
"
"
31.3.1965'
19 64.))
II
11
11
"
1963)
$. . •.. . .. .
11
II
11
II
"
$, ••• •• • ••
II
II
"
71
l!
19E: 2;
196:1 '
"
"
$. . .. • • .. .
$ 1 •• ••••• •
TOTAL
Step 3.
.$ • • • •••• ••
B
j'<:-
j)
Calcula te AVERAGE CO ST (divi de B in Step 2 by the
numbe r of complete ye a rs in the base period) .
Calculat ion:
..,;)
= $.
•••••••• T
Step 4.
Calcul ate EXCESS COST over iWERAGE COST (A- C) • •
Step 5.
hdditional deduction claimed = 50 per cent of D
above (subject to a tax s a ving not exceeding $~~O
in the ',;)2 • QQ )
••
C
D
$
=
$ _- -
DEPRECIATION ON F/,Rl'1 j\SSETS:
D.V . - diminishing value
C. P . - cost price
l',sset
A.
Agricultural Plant B.nd Equipment
Tra ctor drawn implements
Self propelled equipment
Beehives
%
" , ',;
10 D. V.
20 D. V.
Standard Values
Bridges
Wooden
Other
2~ C. P .
C. P.
2
Buildings
Initia l - for employee accommodation
erect i ons
- for new f a rm buildings other
than dVV811ings
Reinforced Concrete
Br ick, concre t e or s tone
20 C.P.
20 C.P.
C. P . )
C. P. )
1
2
"I.
C . J:),~
)
= 2~'
D. V.
6".
Glass Houses
Wooden Framed
Metal Frnmed
5 C.P.
3 C.P .
Pig Styes
All concrete
Timber and concrete
Timber only
Portable Huts
Bulldozers
Carts, drays, wagons
Concrete mixers
Dams and Reservoirs - ma intenance
II
II
, , _ reinforced concrete
Dips - spray (including concrete tanks)
Fences - Ordinary - Maintenance
Electric
Ha yba lers and Header Harvesters Engine
Limespreade rs - Bulk
Loose tools - (singl e it em not to exceed $60)
Hotor Vehic l es , trucks, scooters
Pipelines - farm
Chain Saws
Gra in Silos
Sprayers
Tractors
Tractors (assance rate as towing vehicle)
Windmills
Hotor cars ( cJ with both car Dnd truck half of
(b) Car only, i of
5 C.P.
6 C. P.
10 C.P .
10 C.P.
20 D.V .
10 D.V .
1,5 D.V.
,1 C. P.
10 D. V.
10 D.V.
20 D.V.
10 D. V.
Replacements Depn .
20 D.V.
Main finance
50D.V.
5 D.V .
10 D.V .
10 D.V.
20 D.V.
20 D.V.
Farm House on ~ of cost pric e of appropriate rate .
B.
Secial DeEE,eciation
on pla~t ~nd machinery, e~cluding certain motor vehic l es , acqui red: r
and new farm bUlldlngs or ex tenslons, exc l. homBsteads but incl. employee
accom~odatlon:,
~1)
assets costing les s than.~26Go 20% allowance 1st year .
(2) assets costing be tw ()(m ~ t o $..4000 10% 1st year, 10% 2nd year .
(3) assets costing over ~ 40~ either 6% , 5% , 4%, 3% , 2%
consecutive years or 10%, 5%, 3?6 , 2% in
consecutive ye a rs.
5.
INVEST~IjENT ALLOWi~NCE:
General 10% nllowance of C.P . in addition to a l l depreciation on new
assets owned and used by respective taxpayer, pri maril y, principally and
directly in farming and ngricul ture.
Clai m in year in which asset fir st
used .