Less expenditure ($345.60, $560.40) 906.00 -------- Balance $2262.00 To be thoroughly correct we should allow for:-- Interest on plant, costing, say, $1920.00 at 5 per cent. $96.00 Depreciation of plant, 10 per cent. 192.00 Rent on 250 acres at $1.20 per acre 300.00 ------- Total $588.00 And in addition allow for the value of the farmer's own labour:-- Twenty-two weeks putting in crop at $12.00 per week $264.00 Ten weeks harvesting at $14.40 per week .. 144.00 ------- $408.00 We still have a satisfactory result, viz.:-- Returns $3168.00 Outlay $570.00 Interest, &c. 588.00 Farmer's labour 408.00 ------- 1902.00 -------- Net clear return $1266.00 From this it can be seen that very handsome returns can be obtained where the farmer is working his land properly, and growing a good portion, if not all, of his crop on fallowed land. Then his average would be nearer 25 bushels than 15, and his net return nearly as much again. In the above example, after making full allowance for all legitimate charges, the cost of producing a 15-bushel crop from 250 acres comes out at about $7.44 per acre. SHARE FARMING. One of the most prominent and, in a sense, unique features of wheatgrowing in Australia is the share-farming system. In New South Wales, for instance, something like one-sixth of the wheat crop is put in on shares. Under this system the landowner and the worker with limited means co-operate to their mutual benefit. One provides the land and the other the labour, and, under certain conditions, they share the produce. Since it was introduced many years ago, share farming has become popular because it has proved a boon to both parties and to the different States, while providing an exceptionally safe means of giving men the opportunity to ultimately acquire farms of their own. [Illustration: WHEAT AT COUNTRY RAILWAY SIDING.]