Total cost an acre, exclusive of income $72.10 Total cost an acre, including income 9.47 Total net cost a hundred trees 4.73 Total net cost an apple tree .376 Total net cost an apple tree, exclusive of income 2.86 These figures show a still lower cost of growing trees to bearing age. After paying all expenses connected with the growing of the trees, including the interest on the land at $150 an acre, and deducting the net profit from the crops of beans and the sales from the first crop of peaches we find that the growing of the trees has cost us $9.47 an acre, or 371/2 cents an apple tree at four years old. Had no crop been grown in the orchard it would have cost us at least $62.89 an acre after deducting the income from the first peach crop. The peach trees are now at full bearing age, and should show a good profit from this time on. Possibly at five and certainly at six years of age this orchard will entirely have paid for itself. The only possible further charge which could be made against this orchard is the crop income which might have been obtained from the land had the trees not been there. We estimated that the presence of the trees cut down the crop of beans from the land 30 per cent. As the average net income from beans was $13.35 an acre this would amount to $4 an acre a year--an insignificant sum. IN BEARING.--Having given the reader an idea of the probable cost of bringing an orchard to bearing age, it may be well also to give the cost of producing apples in a mature apple orchard. Our bearing apple orchard consists of 6.1 acres containing 234 trees. About one-half of the trees, or 110, are 36 years old. The remainder are nearly 50 years of age. As they are all in one block and handled together, the charges cannot well be separated. One hundred and thirty-four of the trees are Baldwins, 44 Twenty Ounce, 40 Tompkins County Kings, and the remainder odd varieties. For the whole period of ten years the orchard has had very good care and attention. A cover crop was not sown every year, but when it was used the charge was made against the orchard. The manure charge, omitted because of uncertainty as to the exact amount applied and as to its real value, is the only thing lacking in this table. Two or three sprayings have been made every year. Until 1909, Bordeaux mixture and Paris green were used, but since then the commercial brands of lime sulphur and arsenate of lead have taken their place, nearly doubling the cost of the spray material. The average cost of the material for spraying has been $2.50 per acre, or nearly three and one-half cents per barrel of apples harvested. In 1910 this cost was $3.92 per acre and seven cents a barrel. TABLE SHOWING THE ITEMS OF EXPENSE IN PRODUCING APPLES IN A SIX ACRE ORCHARD