The services of a peach-grower are worth more than the time of the men who do the actual labor. It is but fair, then, that an allowance be made for superintending the work. Since a competent orchardist can superintend a farm enterprise of several times the magnitude of a ten-acre orchard, but part can be allowed for superintendence, $300 for the season being a fair price, or $30.00 per acre. Picking, grading, packing and hauling are all operations that cost no two men the same for any one. Without attempting to segregate these items an approximation of the total cost of all, based on a considerable amount of data, is $30.00 per acre. This sum does not include the cost of packages. This brings us to a summary of the cost sheet in growing the average acre of peaches: Interest on investment $20.00 Taxes 1.00 Depreciation in equipment and interest 20.00 Tillage 10.00 Cover-crop seed 2.50 Fertilizers 5.00 Pruning and thinning 6.00 Keeping pests under 8.00 Superintendence 30.00 Picking, grading, packing and hauling 30.00 ------- $132.50 ======= Pushing this calculation further, the cost per tree runs at $1.32-1/2, there being 100 trees to the acre in the average orchard in the State. Peach-growers expect 150 bushels per acre during the bearing time of the peach, and dividing 132.50 by 150 we have 88-1/3 cents as the average cost, exclusive of the package, per bushel of peaches in New York. In this calculation it is assumed that the peach comes in profitable bearing at five years after setting and that the orchard is on the home stretch in the fifteenth lap, giving ten bearing seasons, at least three of which will be fruitless.