_Cost of the Land._—The estimates given in table II are to be taken as only partially indicative of conditions which actually exist in the various districts mentioned. These figures do not give the entire range of prices but indicate some of the more common values placed upon the land. TABLE II VALUE OF ALMOND LAND IN CALIFORNIA Land in bearing District— Bare land orchard Best Sacramento Valley land $200-$400 $400-$600 Other good interior valley lands 150- 300 400- 500 Sacramento Valley, foothill sections 75- 150 200- 400 Contra Costa County 100- 300 250- 500 Santa Clara and San Benito counties 300- 600 500- 800 Paso Robles district 50- 150 ........ Banning district 400- 800 600-1000 --------- -------- Averages for California $250 $500 _Equipment._—It has been found impossible to gather accurate figures upon cost of equipment in almond orchards, and especially so in view of the present abnormal economic conditions, but the list given in table III will give an idea of the equipment required. In addition, there will be other small items the grower will need which are not mentioned here. TABLE III ALMOND ORCHARD EQUIPMENT Plows Harrows (spike-tooth and spring-tooth) Disc Cultivator Weed cutter Clod masher Roller Hoes, shovels, etc. Pruning tools Brush burner Spray outfit Wagon Barns, sheds and other buildings Harvesting equipment: Almond sheets Poles Lug boxes Hulling machine Sorting tables and bins Drying trays Sacks for transportation to warehouse Orchard heating equipment ($25-$30 per acre) Horses or tractors Harness _Average Overhead Charges._—Table IV shows the average overhead charges for almond orchards. Interest and depreciation on buildings are not included because of the great variation in their character, so that an extra charge must be figured on these items by the individual grower. TABLE IV AVERAGE OVERHEAD CHARGES PER ACRE Taxes and insurance $4.00 Interest 30.00 Depreciation on working equipment 4.00 ------ Total $38.00