The profits will range from \$20 in the poorer potato sections to \$125 per acre in good potato districts. Mr. Harper reports a net profit of the latter sum from his potatoes in 1910.

The cost of producing the acre of potatoes that won the first prize in 1910 Burley Contest (prize of \$500 cash given by D. E. Burley, General Passenger Agent, Oregon Short Line Railroad, for best measured acre in territory tributary to that railroad) is estimated by L. A. and W. L. Snyder, Twin Falls, Idaho, the growers, as follows:

 No. of horses used No. of men No. of days Plowing alfalfa to kill the plants (crowning or plowing three inches deep with sharp plow).. . 3 1 3/4 Disking in spring............... 3 1 1/2 Harrowing.................... 2 1 l Corrugating.................... 2 1 1/5 Irrigating before plowing........ 0 1 1/4 Plowing....................... 4 1 3/4 Planking 2 1 1/10 Cultivating first time........... 2 1 1/2 Cultivating second time......... 2 1 1/2 Hilling first time 1 1 1/3 Hilling second time............. 1 1 1/3 Irrigating 0 1 l Digging 3 7 2/3 Planting 2 2 1/2

This makes a total of 18 horse days - or about 18 horses working 1 day; and about 12 man days. Estimating the horse time at \$1 a day and the man time at \$2 a day, the labor bill is:

 Horse work, 15 days at \$1 ........................... \$15.00 Labor, 12 days at \$2.......... 24.00 Additional charges are as follows:Twine............. 75 Sacks 350 sacks at 6 1/2 cents each..... 22.75 Hauling............. 13.80 1,750 pounds of seed at 2 cents per pound . 35.00 Twelve loads of manure at \$1 per load 12.00 Rent of land (6 per cent, on valuation of \$200 per acre) .................... 12.00 \$125.30

The yield was as follows:

 Gross weight .... 38,685 pounds 644.75 bushels Less Culls .... 4,150 pounds 4,150 pounds Marketable . 34,535 pounds 575.5 bushels

Estimating the returns from the crop at \$1 per hundred, or 60 cents a bushel, the marketable potatoes are worth \$345.35, a profit of \$220.05 without figuring the waste potatoes. With waste potatoes at \$5 a ton, the total revenue is \$10.40 more, or \$230.45.

Ashel Smith, a successful grower and exhibitor of potatoes of Ladner, British Columbia, says that he pays \$25 an acre per year rent for land in sod, and that some sod land would be worth a rental of \$50 for growing potatoes.

When land that has been in sod from three to ten years can be secured, no commercial fertilizer is used. The sod is thoroughly disked to a depth of six inches (even if six diskings are required) before plowing.

Where sprouted whole seed is used the earliness of the crop is increased three weeks as compared with cut seed. They are planted thirteen inches apart in rows thirty-six inches wide.

Seed stock is graded by numbers according to the diameter. For instance, No. 2 seed weighs about ten ounces, and No. 7 is about one inch in diameter.

The per acre cost of production is about as follows:

 Rent of land.......... \$25.00 1,400 pounds of seed........ 21.00 Seed bed preparation......... 8.00 No spraying is requiredCultivation five times......... 3.50 Digging ................. 14.40 Sacks ..................... 14.40 Storage ............................ 6.00 \$92.30«

The yields run from 200 to 400 bushels, with an average of about 245 bushels per acre.

Potatoes usually bring about \$1 per hundred or 60 cents a bushel.

A yield of 9 tons (18,000 pounds or 300 bushels) at \$20 a ton (\$1 per hundred) would bring \$180.

This would make:

 Returns from crop ................. \$180.00 Cost of producing ......................... 92.30 Net profit .................. \$ 87.70

In the Hastings district in Florida, F. E. Bugbee gives the following cost and revenue for an acre of potatoes:

Where the common methods described above are used, the figures are about as follows:

 Fertilizer............ \$30.00 Seed................................................. 14.00 Barrels................................................... 12.00 Rent............................................. 15.00 Digging and delivering........................................ 10.00 Cultivation................................................................. 7.50 \$88.50 Revenue 40 barrels at \$3.25......................... \$130.00 Cost .............. 88.50 Profit............. \$ 31.50

Where land is tiled with three-inch tiles eighteen inches deep, with lines of tile forty feet apart, with a device for closing tiles at outlet so as to control moisture content of land greater revenue is made. The cost of tiling is \$30 an acre.

On tiled land there is no waste from open ditches and more seed and fertilizer ,are required. More seed is required because hills are planted closer together.

Following are figures on tiled land:

 Fertilizer............ \$40.00 Seed.............. 25.00 Barrels............. 30.00 Rent............. 30.00 Cultivation............ 7.50 Digging............. 20.00 \$147.50 Revenue 120 barrels at \$3.25.................. \$390.00 Cost.......................... 147.50 Profit............. \$242.50

The cost of growing an acre of potatoes in Kansas is given by Secretary F. D. Coburn, of the Kansas State Board of Agriculture, in a consensus of the detailed statements of forty representative growers, reporting from thirty-two different Kansas counties the crop averaging 122 bushels:

 Average cost of plowing .................... \$ 1.20 Harrowing............ 54 Seed ...................... 7.25 Planting............ 1.35 Cultivating ................................. 1.66 Digging and marketing........ 8.85 Wear and tear of tools and rental of land or interest on its value.......... 4.42 Total cost per acre, or 122 bushels..... \$25.27

Averages of other items, gathered from those furnishing the forty foregoing reports, are as follows:

 Average number of years each of the forty reporters has raised potatoes in Kansas..... 18 Average number of acres raised by each annually . 26 Average quantity of seed planted per acre (bushels) 9 . 122 Average value of potato land per acre .... \$60.00

Statements of ten of the growers reporting who are most extensively producing potatoes for commercial purposes, in the Kaw Valley, average as here shown:

 Average cost of plowing ................ \$ 1.45 Harrowing ....................... 51 Seed 8.05 Planting .......................... 65 Cultivating ................. 1.46 Digging and marketing ................. 11.00 Wear and tear of tools and rental of land or interest on its value ..................... 6.85 Total cost per acre, or 154 bushels .... \$29.97
 Range of price per bushel \$0.14 to \$1.15 per bushel. Average price per bushel Kaw Valley on board cars is about............ 37 Average number of years each of these ten reporters has raised potatoes in Kansas..... 18 Average number of acres raised by each annually 80 Average quantity of seed planted per acre (bushels) 10.4 Average yield per acre (bushels)..... 153.7 Average value of potato land per acre . . . . \$105.00

Incidentally, by these forty reports it is noted that the number of times the ground is harrowed ranges from one to four and in one it is given as eight; in some cases the ground is disked also; and in the Kaw Valley it is not uncommon for some of the more extensive growers to plow their potato ground twice.

Likewise, in the more western counties, in cases where the crop is mulched with a covering of straw or hay where irrigated, the cost of cultivating, which includes these items, is proportionately higher, owing to extra labor in the first instance and more frequent cultivating in the second.

In the item of planting, the cost to Kaw Valley growers is lessened by the quite general use of machine planters.