10 COSTS OF PRODUCING SUGAR BEETS 
The contract rates were charged for these labor items because on 
the average for all the areas investigated in the nine States 82.4 per 
cent of the blocking and thinning, 77.3 per cent of the hoeing, and 
82.1 per cent of the pulling and topping were actually done under 
contract by laborers hired specifically for this work at so much an 
acre; while 13.5 per cent of the blocking and thinning, 16.2 per cent 
of the hoeing, and 13.1 per cent of the pulling and topping were done 
by members of the growers’ families, other than the growers them- 
selves, and 4.1 per cent of the blocking and thinning, 6.5 per cent of 
the hoeing, and 4.8 per cent of the pulling and topping by the 
FESS and their regular hired help other than the contract beet 
aborers. 
In Idaho the contract laborers did 79.7 per cent of the blocking 
and thinning, 67.8 per cent of the hoeing, and 81.7 per cent of the 
pulling and topping; members of the growers’ families, other than the 
growers themselves, did 15.1 per cent of the blocking and thinning, 
21.8 per cent of the hoeing, and 15 per cent of the pulling and top- 
ping; and the growers with their regular hired help, other than the 
contract beet laborers, did the remainder. 
The interest on the advances made by the sugar companies to the 
farmers for the payment of contract labor is treated separately as a 
capital charge, and is therefore not included as part of contract labor 
costs. 
Horse costs, often referred to as horse-labor costs, were determined 
by separate inquiries carried on concurrently with the farm study of 
sugar-beet costs. These inquiries were conducted on a number of 
the same farms for which beet costs were ascertained. Feeds were 
charged at farm values, and the man labor required in caring for the 
horses was calculated at the same labor-cost rates charged against the 
other farm enterprises. Depreciation was calculated on the basis of 
the working life of the animal. In determining the horse-labor cost 
rate per hour, the total cost of depreciation and of keeping the horse 
was prorated on the basis of the total hours of horse labor chargeable 
directly to the several farm enterprises. The rates thus obtained 
include the costs of both the direct and the indirect horse labor. 
Tractor costs are on the customs or job rate basis for men and 
machines and thus include wages for tractor operators. As there 
were relatively few farms on which tractors were used in sugar-beet 
culture, no separate study was made of the comparative economy of 
horses and tractors. The tractor farms are therefore included with 
the nontractor farms in all the tabulations. 
Seed costs consist of the cost of seed only, the costs of hauling and 
planting the seed appearing under labor and horse or tractor costs. 
Commercial fertiluzer cost consists of the cost of the fertilizer only, 
the cost of applying it being charged elsewhere. 
Manure costs include only the farmer's estimate of the farm value 
of manure, not the cost of hauling or applying it. The residual value 
of manure is taken into account by charging only 50 per cent of its 
cost to the first crop, 30 per cent to the second crop, and 20 per cent 
to the third crop. 
Minor direct costs include those incurred specifically for sugar beets 
as follows: Spraying material, extra water purchased or rented for 
irrigation, crop insurance, and any hired machine work, such as 
planting beet seed and hauling beets to loading station.