poultry plant, including amount of equipment and the value of the breeding stock. The overhead charge should be determined by charging approximately 5 per cent of the sum of all the other items of expense shown in this summary, beginning with the equipment balance and including all items through interest on average investment. This rate has been estimated from cost-accounting work, which requires that a certain amount of farm expenses-such as taxes, the upkeep of water systems, the maintenance of roads, and other similar items of expense-must be charged to different accounts in proportion to the labor required by the different accounts. The above summary shows finally the net profit (or loss), which is, in this case, $180.83. This represents profit in addition to paying the man for his own labor and for the use of all the equipment chargeable to the poultry enterprise. As stated previously, the foregoing account represents a form which can be used for any other class of live stock.

SOURCES OF INFORMATION.

The publications of the United States Department of Agriculture relating to poultry raising have been grouped according to the information contained and a list has been given as reference material under each group of jobs throughout this course. A list of the pub lications of the United States Department of Agriculture which have been suggested as a source of information is given on page 37. The acquisition of technical knowledge, however, should not be limited to these publications as a source of information. The poultry publications of the State agricultural colleges will be found especially helpful, and may be obtained free upon request to the deans of the agricultural colleges. The practical poultry raisers in the local community will be able to contribute a considerable amount of information, and the opportunity to draw upon this source should

not be overlooked.

Applications for the publications of the United States Department of Agriculture should be made to the Chief of the Division of Publications, United States Department of Agriculture, Washington, D. C. Farmers' Bulletins available for free distribution may be procured by applying to a Senator, Representative, or a Delegate in Congress. After the free supply of a publication is exhausted, copies may be purchased from the Superintendent of Documents, Government Printing Office, Washington, D. C.

PUBLICATIONS OF THE UNITED STATES DEPARTMENT OF AGRICULTURE RELATING TO POULTRY RAISING AND EGG PRODUCTION.

Farmers' Bulletins Available for Free Distribution.

287. Poultry Management.

528. Hints to Poultry Raisers.

572. A System of Farm Cost Accounting. 574. Poultry House Construction.

585. Natural and Artificial Incubation of Eggs.

624. Natural and Artificial Brooding of

Chickens.

656. Community Egg Circle.

682. Simple Trap Nest for Poultry.

684. Squab Raising.

697. Duck Raising.

767. Goose Raising.

791. Turkey Raising.

801. Mites and Lice on Poultry.

806. Standard Varieties of Chickens: I. The American Class.

830. Marketing Eggs by Parcel Post. 849. Capons and Caponizing.

858. The Guinea Fowl.

889. Back-Yard Poultry Keeping.

898. Standard Varieties of Chickens: II. The Mediterranean and Continental Class.

957. Important Poultry Diseases. 1040. An Illustrated Poultry Primer.

1052. Standard Varieties of Chickens: III. The Asiatic, English, and French Classes.

1067. Feeding Hens for Egg Production. 1070. The Fowl Tick.

1105. Care of Mature Fowls.

1106. Incubation of Hens' Eggs.
1107. Brood Coops and Appliances.
1108. Care of Baby Chicks.
1109. Preserving Eggs.

1110. Lice, Mites, and Cleanliness.
1111. Management of Growing Chicks.
1112. Culling for Eggs and Market.

1113. Poultry Houses.

1114. Common Poultry Diseases.

1115. Selection and Preparation of Fowls for Exhibition.

1116. The Selection and Care of Poultry
Breeding Stock.

1139. Method of Analyzing Farm Business.
1167. Essentials in Animal Breeding.
1221. Standard Varieties of Chickens.

IV.

The Ornamental Breeds and Varieties.

1251. Standard Varieties of Chickens. V. The Bantam Breeds and Varieties.

Other Department Publications Available for Free Distribution.

Culling the Poultry Flock; Why, When, and How. Department Circular 31. How to Handle Eggs. Department Bulle

De

Lessons on Poultry for Rural Schools. partment Bulletin 464. Price, 10 cents. Propagation of Wild-Duck Foods. Department Bulletin 465. Price, 10 cents. Food Value and Uses of Poultry. Department Bulletin 467. Price, 5 cents. Eggs and Their Value as Food. Department Bulletin 471. Price, 5 cents. Chicken Mite, Its Life History and Habits. Department Bulletin 553. Price, 5 cents.

Feed Cost of Egg Production, Results of Three Years' Experiments at Government Poultry Farm. Department Bulletin 561. Price, 10 cents.

Early Hatching.

ries, G-28.

Animal Husbandry Se

First Care of Baby Chicks. Animal Husbandry Series, G-30.

Poultry Club Work in the South. Year-
book Separate, 669.

Graphic Summary of American Agriculture.
Yearbook Separate, 681.

Better Poultry Through Community Breed-
ing Associations. Yearbook Separate,

Common Sense in Poultry Keeping. Yearbook Separate, 800.

778.

Government Printing Office, Washington, D. C.
Wheatless Ration for the Rapid Increase of
Flesh on Young Chickens. Department
Bulletin 657. Price, 5 cents.

Study of the Domestic Fowl Egg Produc-
tion. Bureau of Animal Industry Bulle-
tin 110. Price, 15 cents.

The Improvement of the Farm Egg. Bu-
reau of Animal Industry Bulletin 141.
Price, 10 cents.

Care of the Farm Egg. Bureau of Animal
Industry Bulletin 160. Price, 15 cents.
Eggs, Deterioration, Shown by Changes in
Moisture Content. Bureau of Chemistry
Circular 83. Price, 5 cents.

AVAILABLE BULLETINS OF THE FEDERAL BOARD FOR VOCATIONAL EDUCATION.