Data were obtained from, 28 farms in Iowa County on the expenses on horses, tractors and equipment. In studying the labor requirements of crop production, data were secured from about 100 additional farms in five other Iowa counties.

It was found that the larger farms had an advantage in the number of acres of crops handled per horse. On farms with horses only, the acreage per horse increased from 12.5 where there were under 80 crop acres to 25 where there were 120 to 150 crop acres.

On the larger farms a tractor, for use in the busy seasons, permitted keeping a smaller number of horses and working each horse more hours per year.

The expense of keeping a horse a year varied widely, but on most of the farms it amounted to between $60 and $110 per horse, with about $90 as the typical figure. Of this about three-fourths represented the cost of feed.