Transcript of Record — Morgan v. United States

Supreme Court brief1936

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TRANSCRIPT OF RECORD

ORIGINAL EXHIBITS

Supreme Court of the United States

OCTOBER TERM, 1935

No. 686

— — —- —_-_4__

PRED O. MORGAN, DOING BUSINESS AS FRED 0.

MORGAN SHEEP COMMISSION COMPANY, ET

Al, APPELLANTS,

» US.

THE UNITED STATES OF AMERICA AND THE

~ SECRETARY OF AGRICULTURE

APPEAL, BROM THE DISTRICT COURT OF THE UNITED STATES FOR

rHE WRSTERN DISTRICT OF -MISSOL Rl

FILED JANUARY 6, 1936.

FRED O.

SUPREME COURT OF THE UNITED STATES»

OCTOBER TERM, 1935

No. 686

MORGAN SHEEP COMMISSION COMPANY,

AL., APPELLANTS,

VS.

_ SECRETARY OF AGRICULTURE

°

APPEAL FROM THE DISTRICT COURT OF THE UNITED STATES FOR

THE WESTERN DISTRICT OF MISSOURI

_ Petitioners’ original GUD neck kicvnnts (est eddenanendadhosdaaes

No. 1—Statement showing comparison of revenue yield of rates

prescribed in order of June 14, 1933, and those set forth in.

preceding tariffs Nos. 2 and 3, etc...........cccccceccccecees

No. 2—Analysis of selling commission revenue derived from ap-

WrCRIien GF BCCKCIATY SS OTGEE, CIE. cicnicccccesciscdecsscsseces

No. 3—Statement showing comparison of gross selling and buy-

ing commission revenues, 1932 and 1933............eeeeeeees

No. 4—Statement showing confiscatory aspect of prescribed

PALES, CFC. 2. cc ccccceyocccccsvccccccccccccerccccccsscsccees

No. 5—Statement hovints net returns to ,owners under rates

of June, 1933, order based on revenue test using 1931 volume,

Gree TD. baa cdcaneendasadercasscaceapesscnessdesdbnewnne

No. 6—Statement showing net returns .to owners ; under rates of

June, 1933, order based on revenue test using 1931 volume, etc.—

21 firms Se ee ee

‘MORGAN, DOING: BUSINESS AS FRED 0.

ET

THE UNITED STATES OF AMERICA AND THE

‘8

Jupp & DETWEILER (INC.), PRINTERS, WASHINGTON, D. C., FEBRUARY 21, 1936.

. —1461-C

l’etitioners’ original exhibits—Continued.

IN DEX

No. 7—Statement showing comparison of so-called “Reasonable”

unjt-costs per order of June 4, 1933 and total costs as found

by government accountant, CIC... 2.66. eee een eee e ee enee

No. 8—Statement showing comparison of Secretary's cost, allow-

ances and such allowances equated to reflect revenue yield

with experienced costs of 1931......... ipedeeedadesedemenan

No. 9—Memorandum comparing Secretary's required perform-

ance in selling and buying with actual performance—1931....

No. 10—Statement showing business getting and maintenance

GORGE 06 06's 0666 0600566060600006568060640046065 VTTTTT

No. 11—Charts showing trend of beneficial effects of agencies’

country auxiliary selling service on customers’ sales proceeds

from yearlings. etc.—1031 ..........2..cceceeeeees toa eees

No. 12—Statement showing comparison of unit costs for selling

and buying services combined, etc. .................-+00005-

No. 13—Statement showing confiscatory aspects of June 14, 1933

order’s rates as to the eleven leading firms and as to the

twenty-three fending Gree .....cccccccccccccdccccpecccceses

Shay Sy ee; ee . .

SUPREME COURT OF THE UNITED STATES

OCTOBER TERM, 1935

No. 686

FRED O. MORGAN, DOING BUSINESS’ AS FRED 0.

MORGAN SHEEP COMMISSION COMPANY, ET

AL., APPELLANTS,

VS.

THE UNITED STATES OF AMERICA AND THE

SECRETARY OF AGRICULTURE

APPEAL FROM THE DISTRICT COURT OF THE UNITED STATES FOR

THE WESTERN DISTRICT OF MISSOURI | ‘

INDEX

‘ i : J Page

PORTAGE CORI GUND ages oo ncs dick iu nkis ines cawseesacecenan 1

No. 1--Statement showing comparison of revenue yield of rates

prescribed in order of June 14, 1933, and- those set forth in ©

preceeding tariffs ros. 2 amd G, GtG. oo. oc cies s ne caccsccacecees 1

No: 2—Analysis of selling commission revenue derived from ap-

prcation of Becretary’s OrGer, C66. . ocicc cise sc ccscnascdsesecas 3

No. 8—Statement showing comparison of gross selling and buy-

ing commission revenues, 19382 and 1933...........ccceeecees 4

No. 4—Statement showing confiscatory- aspect of prescribed

WHOS, ClO. 5 a0: 6:04ja 5 0:6 dines 4s ecerctaralavelounts os iO ele De eae slaie a elas oe 5

No. 5—Statement showing net returns to owners under rates

of June, 1983, order based on revenue test using 1931 volume,

EE OT Pe ee TT Teer ee Ty ver heer re 7

No. 6~Statemes< showing net returns to owners under rates of

June, 1933, order based on revenue test using 1931 volume, etc.—

21 firms

Jupp & DETWEILER (INC.), PRINTERS, WASHINGTON, D. C., Fepruary 21, 1936.

* —7461-C

ee: ee

il INDEX

Petitioners’ original exhibits—Continted. : ‘ Page

No. 7—Statement showing comparison of so-called “Reasonable” :

2 unit-costs per order of June 4, 1933 and total costs as found

by government accounfants, etc...:.............4. bob 6enndens 9

No. 8—Statement showing comparison of Secretary’ s cost allow-

ances and, such allowances equated to reflect revenue yield

with experienced costs of 1931........ rrrrerrr rrr reer rere ‘10

No. 9—Memorandum comparing Secretary’s required perform-

ance in selling and buyjng with actual performance—1931.... 11

No. 10—Statement showing business getting and maintenance

SIE aukdchuiautddacsevasaes suapnkbesecdennass cleans 12

No. 11—Charts showing trend of beneficial effects of agencies’

country auxiliary selling service on customers’ sales proceeds

SEE PU, GOR ORNEN. bk od cc cekdandvecsesaaaasd need i 13

No. 12—Statement showing comparison of unit costs for selling

and buyimg services combined, etc. .................005. is 16

No. 13—Statement showing confiscatory aspects of June 14, 1933

order’s rates as, to the eleven leading firms and as to the

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, CONF E SCATORY ASPECT GF THE FRESCAIGED RATES BY SPECIES, SHOWING NET AM

OTNFRS POR SOMA SHS S'S. ON BASIS OF OSS

Compe” - ve rees:.- y °* ¢6f the pr.:.-4-2. « : use Dy applying - SPER .

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4 229 C6 229 Of 1 336 8.33 157 94 | 180 12 | 76a :

6 17 272 69 4 581 93 | 12 690 72 «2 203 ss«b 8? 13349 S70 ss US Bgzer | 2 193 22 116 2

é 248 96 - | 243 96 21 220 Is.er - | 23802 | * 23802 13 3.288 62

7 | 296 14 31.13 25401 ~X 208 21.43 =} 2e _ 263s | . w6)]2 kk 43m u

® > 208 % - | 26 76 5 598 22.99 132 10 132 10 | . wee ,

lu 14 80. oe 1480 178 - ni . i. ue

13 545 19. - 545 19 3439 8 8= (16.84 F ov? 454 08 >

13 1 305 69 316 24 967 65 5 688 15.60 89 7 698 79 Bs - 1 382 72

1 213 00 16030, OBR 7 78S ee] lm a aoe | Ase jj sa 79

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a 114.34 13 83 100 3. 756 20.33 } TS3 69 131 49 %& 68 if 3 380 76

u 247 91 ‘138 246 56 | oe 8.46 267 08 2liz {| Lt 86 . 9 945 46

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2 191 82 17 =x | 164 6s | A ” Se aa § ea = LS : S57 74

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33 179 06 $40) 175 6d 805 = 20. 85 167 84 167 84 #41 11

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| 36 5 744 24 150 00 5 594 24 4036 2 2=—S «1.85 4 64£ 6 4 556 62 45 S54

= - So 32, | 22.92 | 4 7357 73_£7 ,: So 436 86

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) @ 13 485 58 2 187 © ll 268 Of | 140 482 10.61 14 905 C3 14 6% 36 3 az: 33 3 422 31

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a 1 624-22 285 40 1 338 92 7 295 14.53 t 136 42 1 092 89 4 & 247 90

|}-2 100 8h le 20 £4 43 436 18.79 80 BG #0 BO | 5 | 6 874 OS

& i 380 66 ° 1 38u Se 6 942 190% 1 383 54 i sie 66 | 12 £6 26

6 766 31 - 786 32 4 220 14.90 6 27 638 62 “

| 83 166 3% 21° & i4E 29 733 16.€4 121 9 102 86 ‘ | 2 el 73

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17 13 83 | ben 3. | 766 | 20.33 153 69 131 49 i x 68 if 3 380 76

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2S a | 139 £9 “?e | 17.82 | 161 03 123 30 ts 1 Blo #8

2 —_ 29 le B62 s«12-62 | 168 70 108 70 i 14 1 04 3

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a $5 6 768 QO 12 857 55 | 267 391 8 SO 22 75 TA 22 $22 40 9 6f4 35 9 564 85

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, 30 228 CE ~ 30228 88 =. S91 028 >.04 41 608 23° 41 596 6) 32 307 3359 SS |

a 23°77 4 #0 _ 28¢ 6% 3685 13.24 a 40 f. = 403 06 | __ 122 06 | iB 5 OB

' 8&8 66 iz - 16 18 4 Si4 2.27 357 $7, 357 $7 la7 79 f 769 37

+ 8% 1? 723 v6 598 OG 2? 115 06 POS 442 6.a1 i3 990 63 | 13 93 57 4Bi 4: 1111 58 |

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> 68 292 23 218 235 44 2 184 19692 323 67 246 34 a Xx 1.698 $5. |

| & 50 70 2 50 70 222 20 63 6 16 | S 16 a Perl 2a

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7 378 cE 114 00 264 06 { ala 17 58 248 55 | 227 58 33 4 r 696-37 |

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73 382 4é - 286 48 4 035 2. a 355 08 363 5) 23 4 739 1

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| 36 179 10) 72 0 1 5&3 13.99 216 96 | 23813 |. S$: >: | L 65437

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82 | 476 96. . A3Q 96 2007 | 16 19% A 2a 25 | 331.48} LOH 45 __}) 976 40 |

ES 619 79) 17 56 533 23 2 380 }6 BD | 397 22 331 86 | 22 273 40

84 7 16 92 2i? SB 6 944 04 150 293 6.49 -° | 9 753 3] 8 560 87 1 616 03 4 4 543.81

4 Y 224 64 3 ALE 20 420) 44 96 975 — 6.33 6 623 39 6727 98 |} 2 526 54 2 064 4

a ae ~ ESS Eee a SE Mean. aes ae eee Soo aaa 1 Pa. a |

SUIAL 5S $245 496 8) $25 738.77. <124 758 04 1 996 608 7078 _$ 152 876 48 | $ 14906355 § 24 305 52 € 3S 253557 ¢g

a 10 O96 36. i -. 10 09% 36 94 843 7.76 ° 7 373 on 7351 $8 OC os 4: $ > FEZ 7 $

3 | & 110 34 = e _- 36 575 |. 7.7¢ ° imi vo Sees FO ee SE ee ee es ee

re se | §is3 704 53 $ 20 738 77 ;140 365.24 2 O28 “026 ~ _ $ 163 102 61 159 295 77, | $ 1835053 ig WB las 09

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Pe eS Se ee eee pins “sn nae i ld ll ae A

@PECT- OF THE PRESCRIBED RATES BY SPECIES, SHOWING NET AMOUNTS AVAILARLE STATMEST BO. 2

OMPRS POR SOV NS s, OM BASIS OF , crest 2 ef 2

se ree 4°< Dy applying ° wo, tne dual. fiae iu 1951 :

; : bene oe fe i i, 63 8 8... “—

14,1974 RATRS | SEP VAT amt rs VETRL AVAIL Lese Return on Rems:2 ‘or, . wy, | aeriege mamber = Average compen te-

Leesa Increnesi JAFLE PC® RET VW ALLY Pol 2SCEM <arestncnt e). availabie tu = | of owners during: tics, if any, per

y |Reveme on b=j -[O8 INV % ©. 47EB i] on Is & COUPER: lowed in Orde" (prisate ower. for | the year 1821 omer pet ame

ay ling service {SAPICE CP OWNER }| cation OF OWNER, of 6/14/3833 { perecnal services \

UR: Se ee ‘ x 1 . i

ae + - :

8i\$ 29733 $$ MF 98 _ 716 G2 173 10 $ Seam } $ 642 92 ;

4 189 12 | "e , 619 89 . ; - ;

? 13 ess es | 2 193 22 116 $36 33 26 79 3 28 79 7 4

2 -238 02 =, : 3 288 6: 299 6 2 5 2 l 492 97

273 63 | _yeer kk 432 52) 6 3 aol 6? 2 1 900 8 §

0 132 10 | ve ie2 4! - 1 -_ - 4

A ~ } it -e 42 & - 3 - F

4 454 08 |. y 2 222 8 -. - ‘ , e

698 79 8s 1 352 7< l ze7 60 85 2 3 ‘2827 .

Losece {| M38 4, 384 79 =: 3 — :

57463 | 34 49 i} @ 45) 23 365 26 4 065 85 2 2 032 e.

238 35 | 39 9. 4 5e9 Se 465 6? 4 623 71 3 1 607 % .. ‘

9 sl 48 x6 || 3 380 76 22) 16 3 169 & 2 1 87% 60. c

21iz | La 86 { 9 945 46 %O 8) 9 954 66 a z 201 16 '

9 | _166 88 | - eh ce 22% O4 ss ee See E

laa 00 zt : fl4 3 - RH, * :

| 108 70 L 1o« % $38 33 506 02 i £06 01

a | 426 02 | MF i € 3° 948 79 - 2 - :

| 403 97 | é e729 79 60? 99 272 60 2 : 138 $C &

539 92 | L | Sé?_ 74 474. #8 62 76 s 27 63 : (

we 719 18 2 368 36 37% 02 2 421 16 2 1 240 56 :

84 167 84 “111 ° 27 23 403 Bf 1 403 2 4

on | 40 2B L 2 2 & 69% 33 1 Sea 32 1 1 864 32 q

60 4 556 62 4 45 54 1 165 13 te 5 mt :

57. _73 £7 Ys 436 8 33% 02 a 402 50.

36 | 232: 8) Fa 7 406 St 1 096 39 6 38 19 3 2%: 78

C3 + 14 690 36 3 acu 35 3 422 313 “él $z 2 B6o 32 i = 960 38-— +

2a 2c $12 40 9 of4 25 9 564 85 1 069 & € 495 23 2 4 27 65 ;

5. 1 092 89 4 8 247 90 2 628 98 6 620 92 5 1 124 ls .

$0 so | se 6 674 OS | 678 76 6 495 2 3 : oss to ‘

54 1 31a 66 61s 12 £96 26 - 1 479 4% is Ged 7 i IL O96 78 ;

27 638 62 a” 73 e 33 12 - 2 -

97 102 86 - “« 2 cel 73 - / $17 68 2 164 06 2 l caz &

a 41 596 6) t1 307 7 3 a5 Ss $308 & - 3 ‘ 4

f | ‘403 0b | * 122 06 5 &e5 6 1 O60 a 4! 2 2 222 83 | ;

$7 | 357 $7 la? 7 f 769 27 667 31 rw1«& 2 25H” 72 |

53 13 93 57 181 4 3 112 56 373s te - 4 |

81 159 4 ¢2 & 4 184 % 439 75 3 745 13 ‘6 620/14

5) | 175 49 i Fu “615 46 + 23% 67 wee 76 1 382 76

33. | 6b3 4i | A“¢ 33 £25 > __ $9 92 . 2 -

8? | 4 644 52 626 34 2 41% 3159 2 : ? °

67 | 246 34 “9 1698 5 666 62 . - 2

16 SB 6 : 4 8 coi 23 61 +3 v70 8 1 wrD 13

34 126 05 7 ee 2h 326 12 $1 23 3 276 88 1 1 276 8

” 403 93 9.1 34 694 2 ps %4 - i o

55 227 58 42 2 696 57 1 O78 49 - 5 .

15 10 15 ik 268 69 4S 68 225 ol i 225 31

08 363 5) 2” | 4 739 if | 432 % e 4 - ’

07 ' 67 OT 147° gE 149 i5 - i e

33 272. 33 32 25 4 ss 422 ~ 4

96 238 18 ~ 2 lL 654 37 20 9 ‘445 47 ? 1 443 47

58. 244 1) 22 52 3 736 97 429 22 $ 307 75 3 1 182 58

20a. Pee Soka tah » OP | a? . 10 % 209 19 ea 1.

Bet yet brary 238 i| 918 22 200 27 714 #5 | 1 714 95

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sii AERO CNG 8 cA ts iS Ce

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273 63. y962 i 6h am | S20 |S 002 6? ft 1 900 64-

10 132 10 va ee @2 45 Se Sone, 1 -

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74 454 08 $2 i. 22 240. 68 2 229 8€ -. - | ;

| 70 ee eee || 1 352 72 1 Z67 60° $52 3 28 27 4

| _MQS4os { 1138 984 70 __ 856 57 eS Sees ee ‘+ 4

9 62 57463 | 34 49 445) 23 365 36 4.065 95 z | 2 032 & q

| 3? 228 35 $9 92 4 SES" SH - 465 6? 4 623 72 2 | 1 607 9 ;

69 131 49 x 68 f 3 380 76 22) le 3 159 & 2 | 1 875 60. ;

7 08 2iize ! 14 86 3 “9 945 4 960 8? 9 964. 66 ry | Zz 241 16 .

09 166 oo S58. APE ee s 1 | .

103 128 30 32 1 Bio £14 36 - a | 2

% 108 70 1 ' 1 044 34 $38 33 506 01 .'. S06 01

2 | 426 02 | Fic j » 658 Sf 948 79 - 2 - é

. 403 97 68 879 79 607 99 272 80 6 138 90

ae 13 i _ 387 74 474.96 RE eee ees ee — See

9 lt 719 18 BS. 2 969 36 37% 02 2 421 16 2 1 240 56 i

7 84 167 84 443 11 27 23 | 403 Bf 1 403 26

. ah | 40 28 Li 2 462 6 698.31 1 564 32 i 1-564 32

60 4 556 62 BE. 45 54 1 W513 | ~ 10 aa

case 3 67} sat 29 438 66 33 3% | 25) 2 ___.402 50

95 232 8/ < 7 406 58 1998 35) | 6 308 19 z 22 73

C3" (84 690 36 3 acu 3 3 422 31 56. $2 |; 2 BCO 32 i 2 860 39 |

Sch 82% $22 40 9 6f4 36 9 564 85 1 069 @ 495 29 2 4 247 65

.] 1 092 89 246 : 8 247 90 2628 98 $620.92 ° | 5 1 124 ls

| ___3 6) } 6 6760S , GEG 619529 | -. __tpsein

54 | 13le 66 | 61 & 12 £96 26 - 147946 | 1) O95 78 | } 1 096 “a

27 638 S62 [. ia? "9. i? 06 336 12 |: - 2

97 | 102 86 4 2 ce2 73 | $17 68 . | 2 164 08 2 2 ons mM

27 |. 4h 596 8) ‘AL 307 75 359 §#° | <8 308 6 - 3 ;

£. | 403 06 |* 122 06 8 &5.ce | 1080 a), 4 445 06 2 ’ 2 222 83

57 357 $7 137 7 & 769 37 S67 31 | Ss! & : + @—- | ,

53 13 933 57 181, 45 111k ss 37385 fa | - 4 |

81 159 405 22 6 4 184 36 439 25 3 745 13 6 62 15

5) 175 49 a Fy 615 48 232 67 | 382 78 1 382 76

33. 613 41 A“é 32 25 38 §96 Ol - Oe at ee nel Be a

8? 4 €44 52 628 34 2 41% 3189 2 | : ? | -

67 "246 34 46 90 698 55 666 62 - 2 "| 4

16 3 le > “6 1 C71 2) 61 13 | 970 18 1 - YA 1s ' £

34 126 O05 7? 2 328 12 $1 23 | 3 276 68 ‘4 1 276 88 %

403 93 91 34 ) 694 26 eS ee. — oe 7 a a

55 227 58 SS 48 2696 37 | 107% 49 - 5 . a : :

1s 10 15 is 268 69 4368 225 ol 1 £25 91 ig :

5. eS 363 5) 21-97 4 739 31 1 432 30 - a - / 4

me OT 67 OT 14 75 ‘ 38°] 149 I oe i ls = ae r.

272.33 > 6S Ses <4 472 Se | - 4 peeeecies fate : ."

58 | 24% 1) 2s 3 736 97 429 22 3 367 75 3 1 122 58

29 482 20 458 28 770 % 209 19 . 1 | z

35 261 78 © 23 §2 - 915 22 | 200 27 91495 1 | 714 95

331 48 108 45 )_976 & 197571 (| _—- 02:09 , ee ee | Sa

22 331 86 261 37 22 273 40 186968 ‘ 2 93 72 5 4 080 74

3] 8 500 07 1 616 03 4 543 81 1 698 88 2 044 95 r 3 948 31

39 6 727 98 2 526 54 Bind 405 56 1 648 90 | 1 1 648 90

., oy 4 “PS | (evs 8 5 . 4520 | Se 7 ee ee

48 | $149063 S55 | $ 24305 52 * | 11525357 |g 49 073 64 qite s 136 ; 7 $ Be = : 1 Bauay $1 33 per

- aes Maen re —; Mon per day .

79 7 351 $8. 2 744 43 22 782 7¢ ‘I$ 2 846 65 *

a 3 230 SO 14 3546 O2 | 2472 $3 4

8. 159 295-77 $ 18 330 53 i 78.125 09 § 54394 91 a 136 $ 17450 50 _—_ ‘wv 40 48 per

aa sis ee e ees man per day

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, rs ae ey cee os GANNETT TCOO RST allem SOB mes

ne

\

COSTA pte eneTE MACH

. | ALL SPECIES

ee . sans en me —— ; —

| - : __ BASED OF COSTS AS aLUiGET 31 AGENCIES

| | . All Ocr, Cats <. | :

| | _ G@roes cluaive of owners: | | _ | Ave. Rev

Bo. of Head. Re venue Compensation and. Owners: Het (| 5» of | Per Own

= TLem | a __j Selling & Buying = Zaraings Ret. on Investnent | Income cr Deficit) Cwaera | Fer Y

| oe x eS c a e I f ¢

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A__UNDER Taaley $2 RATES IN FHFECT IN 193). : | | |

Cattle and Calves > 1 038 164 $ #569 463 aL $431 890 96 + $137 572 36 -

Rogs S21 722 | . 116 683 64 112 a99 17 | 378447) | °

Sheep : ( 1 01S 241 | 85 6635 48 60 008 12 | 25655 35 |

Total all species i (¢ 771 810 43 $604 798 26 “$76? 01207 37 | $4 818

|B UNDER TARIFY #3 PRESENTLY EFFECTIVE : | | ; |

| Cattle and Celves 1 088 164 * «S36 8&8 74 $431 890 % 4204917 79 | 4

| Hoga 521 722 | 96 641 68 112 899 17 | 16 257 49 | «- &

iM Sheep * _1 013 241 | 76 803 48 60 008 13 16 795 36 + =

| Total ai\ species _. | € 720 253 90 $604 798 26 — | 5105 455 64 | 357 i2 G50

| ’ : | ee eee ee Me ~

(© ONDES BATES PHSCRIBCD IN SECRETARY'S |

+ GBYER JUNE 1933 (Based on yield re- . |

o2 eulting from application to )951 seljang |

| volume) ‘ | | ;

| Cattle and Calves 1 O38 164 (€ 288 23 8) "$431 890 96 — $41:52412 | |

- So#e | 521 722 148 NO 41 112 899 17 | 10390 79 ; oo,

| Sheep . | 2018 241. | a1 284 53 60 008 15. 12 165 24 So

[tata all snectes 7 oe Hea __| $1 017 707 75 7604 798 26 | $43 298 57 37 | $2 170

FM Se ee See ee eee ET Ore a PE ne a ee tn i ee Tee eae * ieee, eH eS Shee Daa * ee

*

: a

PETITIONERS’ EXHIBIT WO... \.....

WITMBSS: Roberts, J.B. 9/27/3y¥

ser 33 AGENCIES . Ps: "BASED OW COSTS AS ALLEGED BY COVREREET ACCOUNTAN? anaes

é + . Bs | All Gor. Uosts ex- -

Ps - | | ave. Beturn Grose clusive of owners! Ave Return

: Owners: Het | B» of | Per Owner Fo. of Head Revenue | ‘Qompensat ion aad Owners! Yet Bo. of | Per Omer |

Mant. | Income cr Deficit | Cwaera | Fer Year Selling & Buying Earniics Ret. on Investment! Jum. or Deficit) Owners | Per Year.

: G | e S 1 ; J . ms | Ae hy z

: i ig : = ‘ : => , a

$137 $72 36 ee - 1 038 164 ¢ 869 463 31 $ 444 S02 52 $.124 670 79 * }

.. a eee 521 722 116 683 64 94 766 87 916 77 : ~

25 655 35 | | . 2 013 241 65 663 48 63 689 09 21 974 3 ss, -

$?6? 012 17 37 | $4 613 84 ¢ 771 £10 43 $ 603 048 48 .$ 168 761 95 37. Ci| «$4 862 «13

fos 917 79 | | 1038164 «6 ¢ $26 008 74 | $ aea soz na «| «Ct 682 26 22 : .

ed ee en cee | 521 722 96 641 68 94 766 87 1 874 81 - -

146795 35 | ° | — ’.ols2qr . 76° 803 48 63 689 09 | 13 114 39 - ; ~

$105 45564 37 i200 18 _| 3 0 253 90 |. $ 603 048 48 _ £ 107 205 42 37 $2 697 44

| |

7 | | | : ee

$41 52412 | . | | 1 038 164 $+ 788 203 81 | - $444 592 52 | & 28 B22 56 - -

10.390 79 bo eee 521 722 148 219 41 9a 766 87 7 741 51 ae -

12.165 24 | | 2093 242 | 1 284 53 63 689 19 3.484 28 ~ i

$4329 57) = 387—is $1 170 BS | 11 017 707 75 ‘t 603 048 48 $ 45 049 35 37 4

’

u

21 FIRMS BANDLIBS 72.56 OF 1951 YOURE (KcUIVALsuP C

Bat AXTvasS TO OWVERS JFIZR ATES BJ JUD 1°85 C

BASED SB REVEMUS TEST USING 193) VOLSE alD COSTS CF

Pras Je | SELLIEG AXD BIY!XG SERVICE

a; "4 ? ALL SpISIss

___ BASED OF COSTS oS ALLEGED BY AGZESIZS eae

All Oor. Coste er- |

dross clusive of owaera’ Avec. Re

‘Yo. of Read Re ve rma feankaaite ask _ Ownerea' Bet | Yo. uf! Per

L Trem | Selling 4 Srvine | Barninea | Ret. on Investvent | Incone or Deficit) Oencra| Per Ter

| 8 _ , d- St SS Ls See a a A ee Se

A ORDER TARIVs 6° EATS J EyyicT IF 1051 : o °

Cattla and Calves 1 710 421 $ 950 897 85 $675 O30 AS JTTE B57 3d -

Be ra ;, 750 244 171 644 37 AJ O33 22 1] 418 85 - lo

Sheen aa <r ee 1090 268 =| S778 a4) — gH RC? | 2 77H 82 a

Total all amecies : ‘ - $1 219 590 66 $927 263 39 - $292 227 27 274 83 99

B : UWDEE TARIVE O3 PRESIVTLY LYr_cTIVE | : | :

Cattle and Celves 1 71% 421 ¢ 990 223 32 $675 O30 55 $215 192 77 ows -

‘Horse © 750 244 139 690 98 182 O33 22 13°33 é - eee.

Sreen A 1 096 298 86 962 68| _§9 290 62 | 1766806 | - | =

Total n)l enecios : | ¢ 921 976 58) $927 365 39 #189 $13 46 74 | $2: «861

- UNDSR BATES FaSSCRIBBD I) SECRETARY-3 | |

_QRDBa JOWE 1933, (Sesed on vield re is

aulting from awplicetio; to 1°31 sellive eras | ' |

vo lume) ‘ . |

— Cattie anil Calves - ; ' 17a 421 $ eb 203 31 £678 030 56 $11$ 173 26 - | -

Hora ai 750 244s 29 41 _ 103. 033-:32 =|) , 34 833 31 =. {4 =

Ssce> 1.090 288 | 61 20252 69 299 62 =| —s_—s122. 984 92 waitin d

Total a!1 enecies ‘ ‘n -. | $1 017 207 75 $927 363 35 - 3 344 36 2%. + $1 BO

\

P ;

72.56 OF 1951 YOURE (EcUIVALSN? CARLOT 2aSIS) | ¥

PETITION.5S$' Exerarr vO... NV. icankeaen

UWILR MATHS FJ ITE 1°35 Goce WITSESS:- Roderte. J. FB.

T USING 1931] VOL7AE aFD COSTS CE Cat Yeas a

BELLIES AND BIY!Na SERVICE . |

; ALL Sprsiss : ; *

ff ee eee eee ee eee BASED OF COSTS AS ALLEGED BY oummer ACCOUNTANT

| i | All Our. Coste ex-

| ave | Srmas clasive of owners! Avec. Retu-n

Ownera' Bet (© So. .f Per Owner | Fo. of Bead Retene Corrensation and Qwnera’ Vet Bo. of | Per Cwmer

Incore or Defi-it Soares | Per Year Selliw & Bayine Bar.ince Ret. on Investment | Income or Deficit) Ownera| Per Year

ee SA wi ; AG SEAT EEST wey dete Pees See 3 ¥ : I _—

HITE BS7 3d | L710 421 | $ 950 897 85 $ 729 910 25 . $2an 987 6 o *

11] 4i8 &5 7X 24 171 614 37 15) 436 92 a 177 45 - -

2777799682 | #32| 2 1090 288 97 078 44 74 207 22 22 871 22 ‘

$292 227 27 7 «= $3 949 = | $Y 219 590 &€ $ 986 554 39 $264 034 27 ™ | $s Ben 06

é . | : i Gece ie aon Ky sii ‘ae er q

$215 192 77 - | 1 710.421 $ 890 223 32 $ 229.910 28 $160 313 07 ~ ro

43 3 - | - . 1 780 244 13 690 68 1m 43% 92 a 16 O4 - - f

wweesop | - |) - if 2090 288 | 696268 8 8=(74290772 | 12754 | ear)

$189 513 4 .74 | $2 561 00 Bi eee. | | 42 FIe SD 2 955 554 39 $161 322 49 74 | $2180 03

-— S RESIGN SARE See e a ——— o— . a si ecltaas >

| \ |

' | ! |

' i

s115 173 a6 - | - " 1704 + °$ 768 203 61 ¢ 729 910 26 gse 2386 3 =-- -

24 813 41 - ~ 750 44 OC 148 219 41 18] 4236 92- : o -

11 $84 91 - | | 1 090 288 61 264 53 ™% 20? 22 207 2 - a

Son 344 36 mm lose jf... $1017 707 7S eS SEG ST TERE ¢ |3 on |.

7

: .

ee ee ee. eee eee ee eee Le ee ee eee

we lkgern

OF tie eee

1933

COMPARTSO# OF SO-CALLED "REASC1ASLE" UNIT-COSTS PER Cada @ SUE 14.

AND TOTaL COTS ;

AS FOOWD BY SOVERUXETT ACCOUETATTS a°D aS CLAI<ED BY RESPOXDESTS (S59 aG.: CIES)

FOR THE TEST Yraz 193)

—— —- -~

.

- é Sak Heid a

nag e3 oonoe eng! Lr -* 8 o > 5 °

“181 psf rs Feit oh Se be at

ie | $5°-238 ees gSigeee $° ee | SZSRBCKERT nt |

| Sele £9°882 Ve $82 SBR Bog Sa, erry ee

rs | $8 8° 2g, RRO SM RN Beg] 8. Ben

| es ie 4 8) -“ i. | -

oI. —= —— :

|) T Seesasseaa fe) susrazasars a) sesdaner J s) S338

*., SSHRERESISE EF) SRRBSSREFKE.E) ASERTEGASSA 8) BFKKE

GS ggaaegessy t SS"gagnrags g RAratgerws S) bg

| gigs | casseasate al eseessnshae & ssssazenks: 2

Si. SESSQRSgeAad 8 ane 288gaans 3

| el SRAREQERRE a 22 aaascegs : £2 segeesge ig

a - a si ” ~ le -. -

| | |_|

¢ SYSSCRESHEMRE| ASRIASRGATAES Pritt,

A i ans SSebE G2323, SGERRZESAEESS GERSSE93E8 ut

i* ZERESZESageT Rg Rae sean eene RS aeneenge ig

4 - coal

s et - so oe a” bes | os se ~

LE ho

, j 9 | |

eid REQERSOCEEODE gEONECANEGRGR setanuanaatit

38 g° a | |

74 i

‘ |

Aza | & 3 g | ||

psa z 3 2 |

228 | « cod oo |

. 7 oo . 4 er ae 1 ew wa Roce :

| 66 og | é g

a ae 4% | | 7

‘Had gt ti. Uatia

Ha) 2 3 ii. sei v2 bc set 2 2 5.52 8

25) 5 3305 Gai] 3S shh fi < shi fj

- 38) eosiss2case t d.| otdistiaget +) setssihase bee

Ste egehassaas || ee Bi tugs Bi. 5 oan a BR

Big Aa see Rs ssas)| Fghsesi {7 3abs) 2g aso gies

as4) SSmes tS”. 2 ameg go. ee a 243: 4

crx gisdeedigese @) (teased: gl gl#2aaiseage @|

3° ° seeceag gees ai ttees pas yieeizy é a

Ssecssgessar’ |") eaesssadeack *) le ssssegea"

' Salemmansbir & Buvins ‘ 2 284 27 $0 .1279 $ 214 992 145 $ 365 758 61 $ 410 181-43

‘Yardirg Salaries Po 0.078 171 31S 53 221 737 54 |. 236 OF-% 6

| Yardine Bxvenses (Inc. 843 Exn.) . .014n 1 97A an 24 759 61 29 349 0

| Office Salaries | 0828 119 9an 87 | ~ 136 767 O1 126 232 46

| Nffice .Bxvenses : / aa ‘6A 826 #1 71 833.10 | 74 004 24

| Dusiness Getting & Maintenanns 0460 102 789 32 326 303 91 26 248 94)

| pdmintatration & Gen’) Bxpensas 2} * .ogan | 75 37h A 28 366 45 @1 373 82

| Insurance (Risk Expense) 007 = KOR AB] || OM AAR OAH OL

- | Return on Investment Bice C150 3% 26311 | | 28 70 01° wane 482 54

| Botal. "Coste® | 484 $985 156 77 | $2 269 390 2D | $1 31 916 28/

. Uninsurable Ricks +— ORF | 7 NK 7A] Pt. Cas Se. ae: See ae

| - RORAL COST + PmusIT a {479 «$1 (023.096 74 | $1 323.472 82 $1 OR 078.72 «8:

: | wes , ; a : see oe .

, Baiemanghip 4 ying 1 45 048 $.0353 $ 36 68019 | $ 5B 470 BP $ 62 647 &

| Yarding Salaries CHO 31 S51 44 62 975 60 | 68 297 42

| Yardinr Exrenses (Inc. 843 Bp.) (60 6 270 29 425 76 . 2247 4

| Office Salaries 0200 - $1 351 44. 3% ORB 26 41 332 72

. Office Bxoenses Rey 0175 18 288 & 19 426 5A 28 110 38

| Busineans Getting & itaa —01RR 18 810 86 52 0423 6 101 OMA 13

Adm & Gen] Exvenaas oan0 an 900 96 12 AMM 21 CF 1e a6 86

_ Insurance (Risk Broense) 38: 2 612 62 6 88 06 | 4M 47

' Return on Investment - _ 00M oF DEH 6 707 1° | 1n 40h

- , Total “Costa® a 166% $ 173-791 48 | $ Seo:N6 22 | $ - 336 200 75)

Profit = Management — —— os 13 699 14 9iz7l fl 19 777 :10|

| Uninguredle Risks ne ee: )) ae OK ML, : . i -

, COSTS + PROFIT ty 18100 $ «(ng 183 6A | «~$ «BAe 437 73 $ SRS 977 86)

eae ‘ - . if

Baleemanshin 4 Buying 1 996 608 7.9140 = $= 26 s«~BB2 61 $ 2%84245 $$ 38 333 47

Yarding Salaries -00R0 15 172 86 14 765 66 18 471 4

Yarding Bxoensed (Inc. SAB Brn. ) 7” 0004 7B 64 es 08 8 67B 98

Office Salaries as 0100— i; 18 966 08 | 16 &l 47 ~—| 19 715 02

Office Bxvenses - : " ,00m—n 9 483 04 8860 6 = 856 42

Dosiness Getting & tre .0069 11 189 99 49 622 74 6S GAA 19

hée & Qenl Brosnses | 0060. , | 9 48% 04 9126.72 | 8 512 70

Insuranss (Risk Bxvense) . .Oony 2 465 59 6 044 26. $321 73)

Return on Investment | |. 0040 788643) § 918 27° | 4 822 06

fotel Coste’ - i .0636 $ 101 656 18 | $ 146 754¢1¢ © $ 157 592 15)

Profit - Menagement 8 =—i«s : 0040 .7 586 43 6 660 96 9 928 78

Uninsuradle Riexs | ee ae 758 64 ae ate ee

OME CORES + PROFIe = en er ee Se ison | 167 520 93

,

Salesvanshin & Buying | - $ #3704% 85 | $ 40007195 $$ 807 032 6A

Yarding Salaries | ~— | 217 63a 83 299 478 80 Slé 852 68

Yarding Exvenses (Inc. SAB Ero.) 7 32 007 83 ‘95 268 45 @ 270 42

| Office Salaries ae | - 170 238 3A 190 326 74 187 280 31

Office Exvenses | - 96 297 99 99 810 19 | 109 97] 24

‘| Business Getting & Mtce - 132 795 17 427 870 19 461 142 26

~ | ham & Geni Exvonses | 105 762 83 103 292 36 109 127 38

Insurance (Risk Exvense) ~ 21 067 66 4 986 39 32 NS 3

Return on Invéstment ~ | 491% 688! W365 59° 59 719 2) | _ 2 o? | me

Jotel “Coste® - $1 210 604 43) $1 674 460 SE = $1: A813. 709 15) $463 ASE 13

Profit .- kenarenent ; - 01 « R23 69 “365 0? 1165 865 ¥v %

Unineuretle Bisme —— = > | _4O 236 43 | LS Lee canta Mites Me eee? 10 eee

TOTAL COSTS + PROVIT es ee . - __ $1 322 253 62 | $1 744 325 63 $1 Gey 675 GO| $422 071 95 %6O? 3al

PERCENT DEPACIENCY OF ORDERS altovarE —(‘“‘“‘“‘i ts ae

® Not ineluded in Bacsmm's totcl coreic but r- aw ced for el) 6 ec-re 2 *3Q 355 62 . Snorenc to snert - Seie o Order's alioweace

69. 634 - 4 . 608 15 43% e ; :

|

ITNESS: Roberte. J.

; SY Agencies

=

ZETITICNERS: SKTIBIT

AND TOTaL COTS

SOVERINETT ACCOUETATTS aD aS CLAI<ED BY BESPONDESTS (56 AG: CIES)

FOR THE TEST YEaz 193) :

OF SO.CaLLED "REASC1ABLE" USIT-COSTS PER CaDEa @ SUE 14, 1922

OFD aY

—_

‘

a

eae | peecoaiices Pear

ri a |

A; RH SSSTSIIRAS Se RSKO 885 #3 SSREBKTLASARLS)| LEE

c et “. & ns t Reco & a}

neg? £2 aSSs8fea £ §F SHS HERE 8 PRESES S282 a) 832

ag 2 weoreaec “ 3 RG. ecg wimg iy) o f 5 te & R~

is . - a aS) ow =

ee et. 2 | | - Es aie

3:2 BRSR EGS) KA SBRE HRC Re SEG E ARETE) REF

see 4 ES 252 3 2. B &§ S88 & 8 3 RP Re RS RRS g) a3f

| qs (98 S°R 4 i § AB POR FT Bog) © 8 Beis gl ese

| 8 3 | “ 4 heal ” - al oe - “| -

by 7 ceesazeeaas © e3sFaaesaRs & sessacersse 8 33s

*.. ESSRERESSES EF GRRBSSLESHEE RSSRSRGRSSE.S 83k

a3 GERAEgCSs gs § eS" ange°Sgs @ BSeatgerrss & Bz

| z - FI s “ ~ -, ”~ ed

| yet rth Sor ess es aa

Bee CLSLASESRS S ESE SS8R8RNG & 3385 azeakse's 225

EEE. QEEBURRGERE S SESESZEERRS 5 BB2G8HNIERI.E EEF

Ey QRSHRGERRSS Fo #8 BAgseege go sz. acscenge q 3st

Ric - Fe is 7 \ ” o « || et

| r N | =e | | |

ee i

$ . | S8secaess £8RE “ASRIASRIAIAES’ 3833353892958 28:

4 1 RaSSSREER an AGRARSESREEIS| Sree h 5B

* b+ agezeneangery B°RRRATT ERE RA geaeeras g BE

| 2 pubis | ¥

s ji? a . ii Eee ee |

ast rT |

Berend: ESEISEL VRESESERES g |

8 j. EELZESECSERE§ 2EERESRE9R aE seLQtdentdiit Z

Set | ge

oe

| ALLO

Rete ner

= -4 Order

—————————

—_

— _ —

— —_-—-- 4

ee + ad rT TT 7 |

RRS SBSTSFIRAS omnes tM SERERKTLAEALS peSDasssues 2 y

-_ a ec td oo 7 © 4 |

SS °GSSESSan7e) &2° SSE ASSES 4 Pasehe: #800 BEReSARRSEE*S <

esreegeesg® ig ao ers” “wa ee li RE“RAS aage is |

he os & ae ; oh ' ad | | +

sci sgseragecs| exsesepasgess) I2HcEEAERITE | ee pale hin “

£85388 $5182 25 G3 882° eels sil RoC FORRES BRAG) SEE RERSS Es es S

$3 mg » | | og ga edo “| ee 3° '§ Se cs a “9, 3 aoe) oe “3° 3

TITEL. 5 | S9Sfaessers 8 Sesdsacerese s per

> “ ie. , ARE NAgw 0

SSIRERESTSL.E FRRRSSTEFRE.S ASERSEGRSSR 8) BSERETR aes .S

| cgnazs ssatge : SS°SRGATSHN YB BAwACEemwae & SAgsssgsasee 3

a) ie & - |e teal @ wl J oe & 3s

[ERSSESSSTRS S| SSLRSIKSBNG KF BEssezea i $ 329 canghss 3

j oe

/EESSHSSSLRE E SSSESZESRAS 5 BBSSERRTZzES SF “RERRSERERSS

| QRaRegensgs §) 28 nagsccge ig sadn 2° g EaZegg SHES 2

F : |S|| | “ oa « jor) we : os 3

| s8ssenes pane ASRIREIZATAES SSSSRSS9A9SN BosaSnesEge ss

/SasSSREER233%) FSRRRZEse aREGS) BERESASS S323 SBSkReeSS83a8

| ZESZSgessgeng! Aaewssacceneg ks goneetar ig pcgesagassgas

\* “ (8) « “ @ « Ie, ce ER OS

| ; rey | | or | a

EZELEISEL| BRSEEKRKESGBSS 8 23s | |

/EELUEREGEEEE OCHALEMGSEEE UMLEREMEG

g° | | & | §& | |

| | il i a

as oe ee ae ao oo rerommperrenetensy EE

Seie @ Crider 's aliowance

se nit

Srretic to erect:

*38 355 °°? “

r+ a@ ted for el) 8 ec--@ n

_COMPARTSONS OF SECRETARY'S COST ALLOWANCES, AND SUCH ALLOWANCES EQUATED TO REFLECT REVENVE |JELD. WITH EXPERIENCED COSTS OF 1931 (2)

JOR 9 PROITISVER a6

ST CIES 7Hp B danOLEy

a> oF VOLU. E

(EYCLUSIVE OF “THAT HANDLED BY COdRERATI ye

_ BAIS3 TE°SR PETIT i a AGLNCIES 4,YDLI:5 TE

@RETST VOLUME AS SHOWN at PAGE 39 OF ORDER. TO WIT:

AGENCIES

ROR. 46. a1, SS, e. 62, 73, 62. 63. 84 ,

> all - | ALLOWANCe2 Pis ORDER JTS 1933 ‘. <

| ~ Gost Facccce allowed Selling & 3uyizcv *Ste:cerd’ ~ TOTAL COSTS AS CLalmeD OROER S ALLY ANOES 51

as descrited a. caze 7° Ws cf Head Rate per head. By Gsv t: sb eceeees an oF:

of Jnse 1°33 Order 9 Pires Order ace 79/| & Amount Bachmano Ex ” i: By agencies | .OF Govt Costa| Of Ap

° s v c 4. - . ?

CATTLE & CALTES 1 O32 164 | ; ,

Salievereoir e Buvia | $0 1379 Fas 162 82 $161 38) 29 | $189 103 74 * 18 218 47 f 44

Yerdics Salavies | 0750 17 &2 3% 87 228 38 Q1 745 0S 9 366 08 1

Taréine bxoenses ‘Icc. S43 Em. | 0146 14 54 Ll 267 82 ll 2780 37 3 266 48

Office Selerics 0525 54-503 6). ” 53 992 76 SO 708 46 . 510, 85

Office fx enses ] .0300 3) 144 92 29 403 70 28 309 4) 1.741 22 a

Busicess Getting & Uainte~ance © 0450 46 717 38 171 483 45 130 403 %4 lze 766 07 Fs

Aéministretion & 3 '1 Exrvenses 0330 34 259 41 40 794 16 43 077 47 6 54 76 <

Ineurance (aiek Exrornee) | | -007D ? 267 15 13 965 77 12706 15- 6 718 62 .

Return on Investrent L , 1S 572 46 . 9 48 73 20 125 76 es 6 99} 73°

Tote! Noste® 4094 “425024 3% | ($579 01805 °. | $576 459 74 $153 993 71 5)

Profit + danaxener.t : | £880 3% 335 74 24 4H 14 43 273 92 ll 845 60 p

Uninsuretie Risxe | = |. _ 0035 3.633 57 : 3 633 $7

TOTaL CCST + PROFIT 1) eae | 4479 £464 °993 66 | $603 608 20 | 4619 753 66 3138 S14 5 *16

Hoos ‘ 521 722

| Salez-wnehin & a | $0.0353 (¢ 18416 79 ¢ 44 11¢ 62 $ 29 984 2% ¢ 25 702 6 $1

| ‘Tardlioe Saleries ,. 230 15 65) 66 ‘24 110 62 24 861 19 8 458 97

| Yertins Berenses (Inc. S&B Err.) | M60 3130 33 141 08 128 3) 2 989 25

| “Office Salaries . ta, 0306 1s 681 65 15 364 & 17 640 66 387 OS |

* Office Expenses N75 9 1 14 8 129 14 94% 77 1 O01 Go

|“ Dusinese Getting ¢ Kuintenance 0180 | 939100 | 26 238 98 46145 Sl 15 847 9A

Adwinistretion & Gen'l Exvenses -0200 — 104M 44 | 11 143 3A , °w93602 | . . 8 G1

| *Treursnee (Rick Bmense) - O25 lmn 3155 3 (2 8D 46 1 651 2A

| Return oo Investment : 0070 3 652 05 2 024 30 4 322 4 1 627 75 | .

|” Gotal "Coste® ee a aCe, ee co 5

“Profit - kenagemcat 0133 693890 | £«& 78 67 > § 676 92 2 188 23

Unipsureble Biske | 0014 7) 41 - | ~ 7H 41

TOR. COS. + PROFIT Eee | 1810 _ $ 9 431 68 $198.17797 = *_— «$165 475 $ 43 746 29 $<

Si2aF 1 013 24: ‘ ; : :

Sa*eemacshin 4 Buying | $0.0140 ¢ 14 18897 $ 17 AKl 765 #1601212 & 3 07€ 39 $

Lardine Salaries . on 80 sins oC 6 849 54 54a be 2 666 39 |

Yarding Brnenses (Iroc. S43 Erv } } Mee | 5D | - 2) 78 21:98 383 4

Office Salaries 100 1M 132 41 t 6 657 Q0- 7 290 57. $475 61

Office Brrenees =~ 080 5 966 21 2.736 82 3098 3% (| =| 2 329 5

- Business Getting 4 Weintenance - 0088 _ ~§ 97812 23 634 09 @ 913 420 17 685 97

A@sinistreation & Gen'l Expenses A. oe 5 066 7 4 196 92. 3 890 93 &70 29

Tneurence (Risk Exvense) -0013 » ) a 2 901 14 1 818 8A 1 6AS 93 |

Return on Investnent - (0046 | 4 C52 9 ‘s 209912 | £=%81459%0% | 1 $52 84

Total "Cos te® 0686. «| «§ 84-909 72~=C«|:~S C$ «6B 287 15 $61 759 69 2 »=5©— #10 947 42 $

Profit - Manaverent T0040 4 062 96 2 020 05 - 5 48417 | 2 08 31

Uninsurabdle Risks 1004 | mr > . cal 405 XO

TOTAL COSTS + PROFIT. .0680 $ 58 767 98 $ 67 277 2 $67 223 8 | $$ 8 S09 22 $

er ea —————— 0 — + ro

ALL SPECIES m | : |

Salesranshio & Buying - ($175 76498 | $222 762 6 ¢2% 100 10 ¢ 46 997 7 $

Teréding Salaries - 101 619 SC; 116 *€8 55 _ La 185 76 +15 268 66

= 218 069 9A 11 430 66 11 4 66 6 638 27

— | ‘i. | 90 287 67 76 014 34 | MW 6s67 | _¢ 272 21

sac *4t Gn a0 “22 ! aA GSR BO “Fees 27 t

»

a

a ee ae ee ee ee.

: | 267 8? 11 280 37 266 46 3

Office Selerice 055 54 503 61 + §3 992°76 SO 708 46 510 85 :

Office Exrenses : 0300 3) 144 92 29 402 70 28 309 4! 741 22 | 2

Busizess Getting & UAinte~ance 0450 46°71? 38 173 4@3 45 130 402 % 12s 766 07 | ez

Administretion & den'] Excenses 6330 3M 259 41 40 794 16 43 077 47 6 6a 75 &

| Ineurance (aiek. Exornee) 0070 ‘ 9 267 15 13 985 77 12 706 15 6 718 42 | 5

. |, Return on Investrent 0186 1S 572 46 9 480 73 2 125 76 6 091 73 4

Tote! Costes 4094» +» | “425 024 % £579 018 06 ‘S36 459 74

‘Profit = danaxenert omKO % 335 74 24 4% 14 as oF il ss & =

Uninsurearie Risxe 0935 3.635 57 . ee ea | _3 £35 57 sé

TOTaL CCST + PROFIT 4472 £464 993 66 $603 608 2 «$619 7B 66 | Shae Ble & *166 7

HOO 7 S21 722 ;

Salez~enehin & Buying - P $0.0353 f 18 416 7 @ 44 11¢ 63 t¢7moesem § ¢$ B72 &

Tariioe Saleries ee 0300 15 651 66 a4 110 64 ™ 86, 19 | 8 458 97

Yarfiany Ernenses (Inc. S&B Exm.) O69 3130 33 141 oF 1m = 2 989 2

O?fice Salaries =. 0300 15 681 65 15S 364.60 1? 6 66 o ger os

Ufiice Expenses 75 9 im@.14 8 129 164 94m 77 | 1 OOl &

Dusinese Getting 6 Maintenance O18 9391 900 26 238 98 4 145 51 15 667 SF

Adwinistretion & Gen'l Brvenses 0300 10 4M 44 11'143 & 10 935 02 “708 ot

Trsurance (Hick Bmense) onan lam on 3155 & 2 Am 46 1 651 2A

Return oo Investment | 0070 3 652 06 203% 4 322 @ | 1 627 75 |

Total "Coste® oe : 1663 See 2 s185 42” xO” CS1as ee 55: x 5 oe

“Profit - kendgemcot 32 6.838 90 760 4? $ 4% 92° 2 18e >%

Unipsuradle Riske sy. ane 7 41 a Rave eee he

Toh. CO8<- + PROFIT 16 $ 94.431 68 sim 177 7 _ $166 475 & ($48 746 29

Saar : ae 1 O13 24: ‘

Sa*‘eemacshin & Buytug $#.010 \ .¢ 14 188 #7 | §17 wml $ 16 012 12 8 so7¢ 3

\srdine Salaries ona 1 eine |! 6 nao Ne 5 S40 Se. 2 666 39

Yarding Bxwenses (Ir0. SA3 Er ) } meas. on wD 2) Mh 2: oF a3 &

Office Seleries .. .O1on ‘lo 1s2 41 6 667 On 7 290 57 3 475 4

Office Brnenses 008O 5 066 71 2 736 9? 3098 M 2 329 3

Business Getting & Neintenance -0One 5 978 12 23 6% 0° mu 913 42 1? 886 97

Aépinistration & Gen'l Expenses { One 5 066 7 4 19% 9? 3e@9093 | #70 29

“Tneurence (Risk Exvense) .0013 I 317 21 2 9) le 1 #18 6A 1 GAS 65

Ret:rn on Investnent Oat, 4 C5? % 2 of9 1? 2143 % _195¢ &

Total “Cos te® . a r 06% <2. es ee Oe ae t 61 739 €9 # io 947 4

| Profit - Manavenent 24 \ -0040 4062 9¢ 2 02) O06 5 4% )7 2 O32 5

ca Uninsuradle Risks | ___ sane OA | a 405 B® ..

TOTAL COSTS + PROFIT ' 4 . 0680 $ SB 767 GR | $ 6? 277 2 $ 67 223 86 $ 6 sos 22

aoe ——— 2 eS _ : : = - —_—_____4

all sPscrss ,

Salesranshio & Buying - $175 764 9A | €222 762 6e t2™ 100 10 t 4 997 7 $ se

Teréing Salaries - 101 619 @-. | 1lé "ef 55 1m 185 76 18 268 66 n

| Yaréing Bxvenses ° 18 O69 94 ll 4 6&6 e 4B 66 é 639 2° > 6

Office Salaries - & 237 67 76 014 & 659 71 4 272 2 4

Office Bxvenses P - 45 M1 27 @ 28 66 828 52 5 071 61 4

Business Oetting & Maintenance - 62 086 50 | 83 666 52 198 462 27 18847002 s«a:S

Aéminiotretion & Jen'l Bxvenses - 49 760 06 61D 4 903 43 és: 37 8

Insurance (Risk Bxoenee) - 9 688 67 2 042 & ‘ O65 46 19 153 8A 7

Return on Investment = >. 4 a3 277 a on 13 604 15 ah 663 08 ° 673 = 3 2

Potal 8608 te” = - _, 8866 O96 4 Sus. Ie k OE OF UME ii

Profit - Menarenent | . | rit TT st 880 os is O68 " : r

; ble Bieks | —_ » = ieee a =

Ca neers i mem es a st 770 08 _|— Fae

[PEACENT GEPICTENCY OF CRDER'S ALTO WWE so ac insane ene ia 4 _ 2

qa) Governnent Acrountents Costs 4 mot deel with selling end bying services separately; es & esacequence selling enk buying costs are here

- Phe June, 1933 order vreacrides the seus retes os mexiee for both servicss. . ,

(2) "Intereet® (Retura on-loveetment) @amoted but not included in govermment unit costes wr ir. Bectmann's Exhibits, Anvunte evolicebdle te

included here by vrorate based on allowance in Jume 1933 eréer, to wit: Gattle 69.69%, Hogs 14.88%. Sheep 15,4%.

(3) The equation of the Order's standard rates as here shows ie based on the relation of SELLING SERVICES reveane on)» regultia: froe acvlrying

selling volume, the reveaue yield being related to cregustect the "Standard*coet retes in the ratios nt of in Colum >. < . revenue tes

Paar, = Ae, Datta cg = EE a ete eee shasaiteee cS Dunigpriien . ee ; . é' . oer ee |

t

Gatromacrs, AND SUCH ALTOWANCES EQUATED TO REFLECT REVENVE YIELD. WITH EXPERIENCED: COSTS OF 1931 4) He PET\TTONERS ExHiBir NG f

Is *B. 5 @abOiBs a> OF VOLU £€ {EYCLUSIVE OF THAT HANDIED BY COORERAT! YE AGENCIES an peteris. 7h

OPK AGNCIBS 4.500505 TEE aaSTST VOLUME AS SHOWN AT PAGE 39 OF ORDER. To WIT:

“WOR. 46 71, 54. 59. 62, 73, B2, 83. 84

—_

@ 3Suri--

f Bead

trv.

=} x

=

164

722

p

nal

ALLOW “bs Pia ORDER Ina (1933 ee a nar’

"Ste cera’ TOTaL COSTS AS CLAIMED — OROER S ALLC &NOKS §N RECESS

Rete per head By Gsv th ecweres an a:

O: dex sace 74). Amount _| Sachmane Ex :.i:9] By agencies | OF Govt Costa! Of Agcy Coste |

c sf ; - i ‘i | + ; Fa

SO.1373 $143 162 82 . | $161 38) 29 #188 103 74 18 218 47 f 44 340 92 |

O750 77 8&2 | 87 228 38 Ql 745 05 9 366 08 13.9882 75 |

0145 14 5§@ & Li 267 82 ll 280 37 6 | = 7253 05 |

8525 54 503 6] 53 992 76 SO 708 46 i 79s

0300 3) 144 92 29 4072 70 28 209 4) 24h AS;

0450 45 71? 38 171 483 45 130 403 34 l2@ 766 07 | 82 685 96

2330 34 259 41 - 40 794 16 43 077 47 6 534 76 | & 618 O08

3072 ? 267 15 13 985 77 12 706-15 6 718 62. 5 459 00

0250 | _-15 872 46 9 480 73 _ _ 2 125 75 O91 72 | 4 553 29

ane4 “425 024 35 *579 O18 06 2876 459 74 “$158, 993 72 | FAS) 435 39

0280 % 335 7 26 4K 14 43 27392 { ii ass = | é sand if

og3s ____3 633 5? Ia eee : : ___3 §33 | ; ;

4475 £464 993 66 $603 &0§ 20 $619 753 66 3 138 B14 Be 2184 740 00

Sn a —— ae a}

$0 0353 ¢ 18 416 79 ¢ 44 11¢ 63 $ 29984 2 | $ 25 702 & $ 1) S67 45

0300 15 651 66 74 110 64 a4 86119 | 8 458 97 9 208 63

2869 3130 33 141 Of 128 3. 989

.0300 - 15 681 65 | 15 364 6 17 640 66 | 387 3° 2 009 93

Ni7s 9150 14 @ 129 14 9 4% 77 50° WO 63

0180 9 291 30 26 238 98 46 145 52 15 847 $F 3 754 Sl

.0200 10 4™@ 44 12 143 3A ! lo 935 02 708 91 | 60) 59

0024 1mm 3155 3 2830 46 1 85) 2A - 22 15

3070 365205 | 2 026 30 432240 | 1 627 75 | 670 3

1663 $ 86.762 37 | $183 427 $145 908 55 3 664 30 ~ §$ 89 236 22

.0132 6 938 90 760 67 9 476 92 2 “38 o2

anl4 F a ieee coe | ae A See: Gee 7% at __—-F9D-6

1€1Q $ 94 431 68 | $198.17797 ss $16H 475 MQ | $48 ME 29 CS 6) 043 Bx

$0 .0140 t 14 188 77 | $17 ABl 76 $ 16 012 12 $ 3 07€ 3¢ $ 1 826 75

on 80 8 105 94 5 B49 54 595 2 666 3 2 Se 2:

, Meas | oS D 383 4 S27

.O1on 1M 132 41 R478 « 841i Ae

! 000 5 066 21 3 2x ee? 3

* OOS 5 978 12 17 855 97 1A 935 x0

nae 5 066 7 70 2y 3

£013 1 317 21 1 6AS = 501 PP

nae 4 C52 % as2 dt ee C2.

.0636 “$84 %09 72 «| _¢ 10 847 a _$ 7 420 q7

.0040 4 062 96 i O3 143. 2)

| Onna OAyF i 40: 405 % |

. 0680 *$ 5B 767 SR ¢ 6 S09 22 $ 8 465 66

98 ¢ 46 997 70 $ S& 336 12

we 15 269 66 2D 836 °9

93 E 63¢ 232 5 639 2

67 4272 = | < 627 9

27 So71 6) | 4 so2 7%

50 . -388 470 02 | 136 375 77

6 873 37 8 143 37

ees es | PF 1E8 99

= q O'750 a | 7% 82 BW | B87 2é6 oa ) Sh apes | 7 eve | ar veer |

O14 14 56 BD Et 267 -82 ll P80 37 i: a6 = 252

0525 | 54 303 6) 53 992 76 SO 708 46 | Io 38 | “Qs

0300 3} 149 92 29 403 70 28 209 4) 41° 26

0450 46 717 38 171 483 45 130 407 34 - l2e 766 07 | 83 685 96

0330 34 259 41 | 40 794 16 43 077 47° | 6 534 76 | & 618 08

0070. ? 267 15 13 985 79 12 706 15 6 718 82 | 5 439 00

0150 | 18 572 46 9 48 73 2 125 76 294 | 4° 553 29

. 4094 425 024 35 $579 038 06 $876 459 74 | —-$183993 71 | FAS] 435 39

0290 . | 3% 335 74 26 4H 14 "43 27% 92 | “tiass acl €§ 938 18

s | 0935. 3 633 57 | es ERAT Se 3 63; ae eee

= | 4472 | $464 993 66 | $603 08 20 $619 753 66 so 138 B14 Be *184 740

> !

722 ; |

$0 0353 ¢ 18416 7 ¢ 44 11¢ 62. $¢ 20984 2% | $ 25 702 8 $ 1) S67 95

0300 15 651 66 4 110 63 3486119 | 8 458 97 9 209 63

N69 3130 33 141 08 128 3 39 " ~ ¢

.0300 15 681 65 15.364 60 17 640 66 | 200° 93

N78 9 130 14 8129 14 94% 77 0 63

,0180 9 391 00 ‘2 238 98 46 145 61 15 847 9F MB 754 Si

-0200 10 434 44 11 143 3A 10 935 02 708 91 50.) S9

On2h 1a aT 3155 59 2830 46 1 85) 2A . 26 is

0070, 365205 | 2 024 30 4322 40 | 1 627 > | 70 36—

1663 $ 8 762 37 3©|—— $183 427 MH $145 908 559 | |= $ 48 66493 5 $89 236 22

0132 693890 | & 76 67 94% 02 °° ite 1 °°» &o 838 02 |

a O014 7) 4) ae { o + 3 Til eee i Se

= 1810 $ 94 431 68 $138 17797 = $165 475 A $43 746 2900S 61 043 82

aA. . } 7 | |

$9 .0140 ¢ 14 188 #7 | $17 AB1 76 ' $1601212 . & 3 O7€ 39 $ 1 626 75

0080 8 105 93 5 849 54 5 49 Ss . = 66 f

, 004 On D - mM 2: 98 2 :

.0100 10 132 4% 6 657 00 7 220 87 s

] .00KC 5 066 21 2 726 82 3098 3 CC 3 220 5° ke"

-O0OKS 5 978 12 23 634 09 2. 912 42 | 17 855 97 18 935 3%

, LOnFO 5 066 7 4 19% 92 369093 | ny a ‘

; , e008 - 1317 22 2 901 14 1 818 BA 16A3 93 501 64

} 0046) 4 CS2,96 2 G9 1? 2143 % 3 952 ba | 7

a 0836 [$84 90972 | «6¢ 68 28715 ff El? Eo |= —¢ INg47 an SE iz ‘430 q7

, - 0040 408296 2 020 05 5 484 17 2 03 | 14m 21 |

Onna MAD | { ee eee | 405 Sj 4

4 oa - 4 58 767 9A ¢ 67 277 20 . $ 67 223 B6 ¢ 8 S09 22 ¢ 8 455 68

$ 6&8 336 12a : ?

2) S535 °9 :

rates es maxima for both services. ,

ptea bat not included in government unit costes wr Mr. Bechmann’s Exhibits, Amounts avolicable to ee fires

ance in June 1933 order, to wit: Cattle 69.69%, Hogs 14.88%, Sheep 15.4%.

ates ag here shown 18 based on the relatisn of SELLING SERVICE revenue only resultin: fron arulving of the adered rates to 107

releteé to vcrogacte of the "Standard*cost retes in the ratios nv e@ in Colum >. <=. revenue test 444 at irclude Buyiy Service Revenues.

c

10

MEMORABDUM

COMPARING THE SECRETARY'S EBQUIEED PERFORMANCE IN SELLIWO AND BUYING WITH ACTUAL PERFORMANCE -

CATELE | SVIESE ass

T Secretary's if Secretary's | |

Ites ! Requirement Actual Requirement _ actual |

| Bamber full-year saleenen and payers: a a ; 78.77 9 188 | A 12.9 : 50 '

| 2 lhmber of head S&B, market total 2 284 27" j 1 045 048

| 3 Mumber « of drafts S&B, arcs ae AB? 688 i 103 M41

4! thmber of man-hours per year 543 4g sa ar m2 7669 | 3 x0

2 a 5_| Sales per hour (line 3-1-4) : | 8.90 3.73 | 13.48 3.31

ee | Bead sold per hour (line 2-2-4) 46.47 19.47 136.27 33.50

5 ; 7 _ Value per heed (based on 3S 1931 mkt wol) | g | 46.51 | $ 14.04 nel

i 8 | Proceeds valne hourly transactions (line 6 x | $2 161.32 i $905.55 | $1 913.23 | $470.34 $2 134. Las E

: i 9 - Womber of head per transaction (line 2-1-3) | 5.22 | | eh g ae =

3 | 10 “ Manatmates per sale (60 min -:-line 5) ! 6.74 16.09 4.45 | 18,13 4

ll | Proceeds walue per sales (line 7? x 9) $ 242.78 | $ 141.94

WOTE: Based on Govermeent accountant’s 1951 wolu: figures and blue audits, and 1931 revenue and proceeds studies.

J W Roterts,

Cricego, Ill. |

July 1, 1933. | . | ms

3

ie

a

a

By

PY

a

%.

‘

€.

”

&

a

od

aes

°

rh See bo SY ORR Tita AA RR SS. abs AitRaeiNens ROL eee eee ~~

:

q MEMORABDUM

> PEayomuwer 1 SILLIWD AND DOTTWO ereM ACTUAL PEuvOaMANGS - 1931

[___ swine |_._ sassy

Secretary's Secretary's f

Requirement Actual Req ui reme nt Actual

| —

| 12.29 ro) am.) 15

1 045 048 1 896 608

> senses : $ret os

103 341i, 42 867

Ss re ao ews * Ve meee

{ 766 | NM m0 , 4736 9 360

- .

_ 8.90 3.73 | 13.48 3,31 9.05 4.58

Bo 19.47 136.27 33.50 | 400. 47 202.53

a] A

| $ 46.5) $ 14.04 ond = $ 5.33

‘ee .

- | $905.55 | $1 913.23 $470.34 $2 1%.51 | $1 080.02

i 5.22 a ae +. ae

16.76 || 16.09 4.45 18,13 6.63 38.80

“. $ 242.78 | . $ 141.94 $ 235.80

and blue sudits, and 1931 revenue and proceeds studies.

Bite dian Qsesr ceed buone caine ee

Ee |

ate a ED a itl dt tl A. TB riba

.

| eA =| een

1, Aavertisine amecibees $ 111 961 |

3. Local ond Miscellaneous entertetaine of custenere Seosw

3. X. 0. Livestedk Excience exrenses - Membershiv dues. etc. Si vis -

., 4 Avtemedile ogsenting exr-nses | $7 w® -

5. Automobile depsvetation ex-ense | 4 186 73

6. Travel exvenses of personnel -| sls

7. _Totel - Yolustery ¢xvenese | $ 308 787 ; $116 Gs es

Proportion of Selaries ond tages of Personne! aaa

@. Agency owners salaries - crovertion of | $ 88288 | $ aoa

4 % Baplevess @lariss - crovortion of , | S37 SF 636

10. Tote ~ predertton unercidable sslary ampense 78072 68 836| Ss §:107 8a

Sewee trp t T

‘ -\e Qotel cimrgte to Bis - as taxes into Tt costs _¢ 7 em 19°) $822 386

™ i ie ee ° 4 tres ’ PUNge

TSRESERESS | |

Seay

ee Geet of Regular

Coste v Tarr Workers time

7 Promotional | Gus omer TOTAL Mailing Circulars,

elleved Advertising | Eoter*eiueent| VOLUNSARY ete. and corresrend-

Iten Pe Sh _ | Bereme | Eroanse _| EXPLSDITURES | tag with customers

2 sees é 4 : : — ee

- $$$ eee ee =———— ESE EEE inhi

hsounts invelved : Gc vt $111 741 32 $ 305 a3 | $114 am 68 $178 o72 on

| Agencies | 12 741 32 3095 7% | 114 B38 6h 107 698 ©

as — - ~~. ——-—~ —. = —ar—% — —; —— a he ——— —

sgapericars Coed eer egetener (ver cavber cumers on ‘dove 40,76 | . 1,134 41.034 O64

ecoounse | aale 6 wurchase wer Govt Rabidite (246515), Arencies off tod —_ lad 41.034 Rod -

(e) Pep Coat mee market treasesction (ner nurber of T govt ; 41.94. et’ 42.864 | 66.8¢

___ Sdeonnte qui & warehase vendereg (267680) | erate 41.76, 1164 42.064 | 40.94

| ee —_—--- — ——— _——__—_ _———/-, eo

{s) —- of unzket velue oer trimtaction ($473. ™) (Govt - | - 9/100 ef 1¢ 14/100 of 14 3

i {Ovoee creceegs $136,600 ,004-1.367600 ver b) | {arencies © _ 9/io0 of 1¢ 8/00 of 14 - 18

RAIS Goce, aS ST Biyde inten Re en

(4) Percést 6f Sdeimtesion earnings ver transact ion | (Govt 2 | - 6.79% ;

($6.92) (Orcee Brrewase earned $1, 669, 70R-1-267660) (Arencies me - * 6.794 4

(e) Percent of ee = costs ovct usive of return | | |

en investecnt . . oo = | Govt Exhe sais | 0.208 | 6.0%; « wag *

i Govt Alleamice ‘ @.a | c ead = ce snd

ce ee re ee ~ — -—-.

| 3. w 0. Livectedk Excieare exrenses - Bimbershiv dee. ete. & vis &

, 4&. Avtemedile egasatiag exr-nsee . 9 47 & -

5. Automobile dewseetation ex-ense 4 186 7%

6. Trevel excenses of pewsommet | 96g -

7. Tetel - Yolustery e¢xveness _$oenrm | $136 Ge es

. Propertion of Salaries end tages of Persenne! i: ; -

. Sonat canigp etactee = ween of $ sesame _ $ oorn

4 @. $ZBuplevess @Mlprise - crovorticn o i $16 ~~: 8 ame

|_30, Totel - predartion unsv:idedie ssleryemensce =—— awit P8072 Rf 107 829 BD

| 2. Petal chargts to BOM - as taxes into watt costs $4278 19) =| sf Baa 386 45

- - TSREE ERS

¥ ee

Caste

~ TORAL

@llag4 VOLUF2aRyY

eS canes etree

@ e

ee == a —

1 ows a3 | $114 am 6s

agencies bs J 114 838 64 to? 638 ©

~ ~ _— — wane =a —— a 7 ae en ee eee

Srgricar Ave. Cob eep eustener (ver vevber oumers on Eeoad 41.034

| eccouse eale & warchase wer Govt Eshidite oe, rencies _ «42.834

(0) Ave. Coot xer market treaasotion (ser nother of | (Gort 42.064

eocounts & purchase vendereg (267660) | Arencios 7 | = { 42. 064

{ {e) Ferorat of unset velue usr tréutection ($473.74) | (Govt 1 ~ 9/100 ef is

{evecs croceete $198, 600.006-0<009080 vor 9) (Arencies | + - | s/ico of 18

_ - 4. ——— ga 2 —_—_— ~o--_— on -

ta) Perctss of édumicston earnings wer tenssec! fon { peat - | - we fe 6.79%

($6.9) (@rcve Brteuuse earned $1. 669, 70R-1-267660), (Arencies ~ - .| 6.794

Ce costs exclusive of return |

7 744 328 68 | Govt Erhe 6.414 | — 6.co%

& & S82 255 6A _ Govt Allewmace 8.454 | 0. 8.6at

3 929 6% 60 | Arenctes 5.798 | 0.106 5.908

SEE ST Oi ts a a — a Se gr —: rt ee ae PS

(1) Bitference at 94 378 Of, Agéauy epete being the greeter, ace to arencies' wae of indeveniently sopr: ised pete of owners! services gente

if any, os one, gomsensetion. :

{2) As to Cattle = Prosecds tesed on avg. of 44 agénctee hendlin: 654 1951 wiuse per Exhibit 249.

As to Hore ant Sheen, dbaced on av-. of 16 agencies handling S008 1951 vehume per Bxhibit 250.

Gattle, 2023647 -2ed st $48.3 each $97 868 669

Oslves, 960660 head st 15.98 * 4 1586 72

Bors, 10465048 head et 14.04 * 14 672 474

. Sheet, 28966N8 need et a oe

‘Total sr0céeds velus Th

(2) See scosrate oxbiyst_gplo ting to coutry service roid ~ Mai Elewent 5.

S/S

* ;

t

| PETITIONERS ELH art xc. jo

DOS TMESS GETTIFG AND WASTE ARCS OUTS - 195) WITMESS: Roderte, J. ¥.

GBS F ago I Mh ARE,

A - AFALTSES OF OCHEAROES ;

+ i ‘| @everuent | Bienes | Wienent

| Coata | Séverticing & Qematry Trice

‘per Mr. Dackuea's as weer ert lieey

$ | _emayttes _+ Tee ; Hakitng Rezenee) Together

=== oe a ; —_ see a.

: $ 111 941 o ¢11l ™ @ ° |

taining of custenere 3 085 33 3 08S 3 -

mecs - Membershiv aves. etc. ~ Si T13 &% © - $ A 713 6

| . § 497 & - ° 437 &

ne 4 186 7% 4 185 75

es wen ae

; , $ 300 787 RB $114 Gs 66 =| $ 134 O80 66 rrr

= T |

aes of Perecnne! |

®evortion of | $ 88 286 7 $ 40003 | $ 62525 56 = $ 111 528 85’ See ote 1 below for exvlenstion

tien of pact $1610 sama | 1 289 61. | 89 BIB 10, «sof A fLerence of $23 272 07

adle sslery expense | $198 O72 68 $107 sao 6 | # ea mb Is $ BM 344 95)

+ meee a pasa SER ao geass eee

-Racen into waift costs £627 8~ 18 =| $ B22 HE 4S |S 2a 778 8 | $ 4m 142 a6

—— — 5: aan

| ie oust ar tee of Regular

RUNTARY | dort re time

feral . Cos omer | ORAL Mailing Circulars, toh

feine Eoter‘eimeent VOLUWRARY /[ ete. and corresnond- | ADVERTISISG |

Bae ‘ Broense

_| EXPLUDITURES | tag with customers EXPasss

ry 4 . _ 2 &

Se = } ee Se en

@ 2 #3095 3B | 114 am 6s $178 O72 ef $392 909 58

as 3 095 8 | me ei 107 628 © Bz B86 45

0.74 1.136 41.234 asd 106.834

1% 76 1. 13d | 41.834 | id a. asd

44,7¢ 1.164 | 42.864 66.8¢ (198. sad

4,74 1,164 42.064 40.96 | 03.764

“ts ‘ | 9/100 of 16 who of 14 aahoo of 14

- - ; 9/ion of 1¢ _ feo of < 18/1 of 1¢

— a — a Hf re ee

> @ 6.7%

—< - 6: 794 |

th

mm. | a Gas | a net | ae nnd - In 704

{

OL Re me GL CLE ERE Pe | sass | 30% -

mses - Mombershin dues. etc Mi 713 6&4 - $ a ns 6 |

: § 497 & . 9497

ee 4185 78 - | 41575 |

ae _/|_ ae SEE CO. }—-—~——

7" | $ 29 727 8 $114 @mB es) Sse om es | $ 248 707

= if | :

es ef Personne! f | a

rourtion of | $ s82s6em@ 8 $ 48003 71 | $ 62 525.54 = $ 11) 526 85'- See Kote 1 below for explenstion

rtien of — _ po ele40 -: spasean | 289 6) 89 BIB 10; ~—s of i fference of $23 372 07

able salery engense : § 198 e $ 107 S22 & | $ @3 #15 15 =

——. adnan ball —— :

| taxen into waift costs $ 427 870 19 (| $88 4S | ot 28 775 ($4 42 86

> Tee oe a = . OYEFIGAYCE OF ASOVE XIPIESNS

: aDvEREITIVE Fi fH iho. x fy |

pene —_ “TveR area ea - | 4

Gost of Regular ; Te : :

LOUPTART Yorkers tine Cost of Regnler TORAL | SECRETARY'S |

fonal | Cus omer PORTAL | Mailing Circulars, po0RaL OOUNERY

isine Eoter‘eiveent; VOLUNZARY / ete. and corresnond- | ADVERTISING | TRIP

ane Broense | KEPLNDITURES | ing with customers Bx” ~ SUACEES

4 2 rs 7

ea eae Ne ong Se ae eee

42 32°) $ 3.095 3 | $ 114 Am 68 $178 072 6A $392 909 #6

on) oer. * S$ 0395 33 ceded | 107 8238 @® Baz 366 45

134 | 41.034 66d 106.834

w.7é =i. 1d ; oe 41.834 ae | a. asd

1) at 42.264 66.8¢ | 09.s8d

1.74 1.164 | 42.064 w.se | 03.764

a mg pres of 1¢ 14/100 of 1% 2/100 of 1%

° - | 97200 of 1¢ 8/100 of 1% 18/1 of 1¢

me Sp sci sli en Nn a Lee Re EE x eas) Sphere ee

! 6.79% 7. eet | -

6.794 | 7

—_ a.* 7 . - ~-+ += . et ae - om Atinn nmmeyee-- ge - 6 — a -~4 ~ — - _ |

414 j 0.288 6.68% & w.a¢ a 16.794 aad @ | ; - - =

Ps 0.2% 8.60% es 13.47% a 22.19% - 19.006 . ~ a - ~ |

79% | 0.166 5.906 |. t 8.674 b- 11.526 | - - . - ° |

Sa ee es ee oe =e es Sa — = cea

ad of indevendently war’ iseg worth of owners’ services rendered, whereas goveratent used. grazing accounts, or necked nat caruiags,

t per Exrnivit 249.

yer Bxhidit 250.

4

~e

ie

By

‘ ely

wets

12

°

?

1B, KAWAS CITY MAKRe,

COUNTEY AUXILIARY SELLING SERVICE us

CHARTS SHUTTING

FROM TEARLINOS AND Pat CATT

oe

TREAD OF BEMEFICIAL EYTECTS CY AGENCIES’

K

¥ | 4 i Po nnn <

w ij i] » _ wean 19 /. | 2 Sa Sat tes sats |. as beg of

: | ae oe eas

Waa eeeeles Ht { oe | | 3

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| ; | | 7 i a

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oa eee es em 2 oa:

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| eae ee.

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+ r a a caret i it 0

Pay 7‘ ki *

af $4 tl 3

{ i

rs 4 a | fl 2 ay

} "| my

‘oom a. “4 ep 3 1

| | CS q ee ae « }

me + ! | | } 7 ae 5 ee ee eT ‘ to oe | g at

{ : ms —+———= Br - = +4

7 |

s+ . oat > en Rs el = = = 2 as

be | \ poe me Ciaes £

= | | g eh bad

eh <p sk | |

i om |

a. R ° |

vail . EE SSE ee a + = +

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1 & a «

y Ping Gk. xa tr ‘i nn ae | "

| | by ei |

SS ee oe _ |

wi | = Doe Rees eee |

oe te eon | |

cae ae Stan Oe Se Reels ||

a*opeg? SEpaeuse por

|

|

25

ee |

ae ——

ee ae

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{

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8 8 8 8

|

8

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Sd14s TELENOD NVOE KO LKEAS

|

Average

|

; —s & ‘ i yt

T nr a |

7 . B . 4 | . \.

f « 7. . + r

—w ©

$ 6§&

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§ GVaR usd

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|

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32

DOLLARS PER HEAD - SaLB$ PROCEEDS.

t

,GaDtes

--—- --

31

.

|

|

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4

—

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}

|

|

~ ————+>+ ——_— —- 4 —_ - +

|

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—— a

$8 &

io) oo.

PETITIONERS’ BXEIBIT WO. \\_.

Roberts, J. ¥.

- WITMESS,

. d i

on 4 — — ie SS 3

|

’

OMARTS SHUNTING

ICIAL EPTEOCTS CY AGENCIES’ COUMTET AUXILIARY SELLING SERTICE is

YROUREDS FROM TRARLIMOG AND FAT CATTLE, KAWSUS CITY MAMET,

4

‘ | j

= 1

~ 3

an 3

| .

= fi

Sanie q

t

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.

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61

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$9.

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62

DOL“ARS PER HEAD -. SALRS PROCEEDS

49°

OD A ADOSER + 2 Dhapet sean eo we °.—. 2... se

ee. ee — a a

.

F

See Lot ae ere WA rebrrergerten.e Ae Se

‘

Ym

i ae

TREND OF EATEIICIAL EFFECTS OF COUNTRY AUXILIARY SELLING SERVICE OS CUSTUMZES' SALES PROCTEDS

LasSaS CITY .ARKE? - 193) Shee

YRARLIEG CATTLE - TaRIUT WRIGHT CLASS 2

FOR ALL A5.CIES JOR FEICR GROSS SaLs$ PROCEEDS aViILaBLE

(CHARTED GQ! PaRCEDING SHEET)

Note: Weight Claes 2 (Yeerliags) Cettle reoresent 40% of Headaye and 32¢ of cross sales >roceeds of all cattle and culves

| | a @ % : Te Be os

Avg. gross enles | BGAN Expense Rlezent 3 “jamber of Bead | avg. expense

| proceeds per ed = agency _ (Country Service frips — Cattle and Qalves sold : per head

(nearest dollar)(1) — ¥Fo. Por agency Group Total | Por agency Group Total | - Genta)

| « | bb. c | 4 gs he a eee a

sitio ee —————— ~ T ——— = _ a amon —— — a= 7 et tc RE

$c | So Jf ee | & 67 08 2 190 2190 | 3.1

| re) 52 es9 15 | 18 387 | if

89 717547 | gBOl262 . 138 747 187 104 L Sl

| 39 & 869 14 ; | 28721 Ct ital ;

os 74 ~~ 411 88 | 1. 6% |

| ee ' 76 | :- 00434 | 2.26487 | 20 183 65 613 4.1

- 38 | 634 32 $34 37 9 927 9 927 5.4

, 37 . 23 1610 93 24 S27

" 26 1 832 86 42 309

6? 13 16 : 372

78 398 96 6 776

82 392196 777787 ~| 94 395 168 780 4.6

a6 4 2 227 77 32 979

é $88 78 lo 1”?

i 34 3 071 46 27 161

36 3 381 17 55 608

46 277793 99 151

54 E 280 92 11s 497

63 3 976 "73 87? 618

70 270600 £73 98186 ~~ 32.932, (462021 5.2

38 ~—* 451 82 15 377 |

20 1 663 7) 27 786

26 1 £77 66 28 709

42 4 543 52. 9 68 657

48 1 O°& 24 3€ 224

JS 313 43 14 740

| 6E. BRE 30 36 362

72 31 76 1935 |

7€ SA.2-. 10 491 69 7 72& 227 SOO 4-6

34 “——T Be | it83@ 58 761

15 91 80 : 12 624

1g 220906 4? 218 ,

| 95117" | 8185 66 | 22527 | 142223 3,7

13 2 559 11 Fé 597

14 1 716 98 © 38 329

62 F900 80: | € 175 85 J 26 8h 118 77% 6.c

29 | 298 13 . 24 914

13 6 371 32 5 aro Sl 78 207 100 121 x bees

, 77 719 93 733: -| si 207 | ab207 —| a

en | se<s-v | _wuuery Bervice Trips | Gattle ané Galves sola per head

t * | (nearest dollar)(2) | -. Vor Agency | Group fotel | Por agency | Group fotal | (Cents)

I & b | c | a. Reese me Ss EDS “Spears

TES SIAR IAAT SE ——————— —— = ——— » = = - - _ a > enacts eerie

. <e g a | 6? 02g 67 02 2 190 2190 . 3.1

«0 7 62 a39 15 | 18-387 | |

| so 59 _ 9173 47 |. Bole62 . 13a 747 sy loa S.2

39 | 86 +869 14 : 28 721 .

ta... aoe 411 s | 67S Pa

; | 96414 2 264 87 20 183 ~~ §§ 613 4.1

38 | 19 834 32 834.32 9927, «(9 927_—— rae

37 23 1 610 93 24 927

26 1 832 96 3 ! 42 309

6? 13 16 372 |

78 398 96 1 6 76

82 3 921 96 77778? | ° 94395 ~~ 168 78000 4.6

ag 4 2 22? 7° 32 979

6 S&B 78 | lo 177

34 3 071 46 2? 161

36 3 381 17 55 606

46 2 T°? 93 99 15

54 E 280 9 lls 497

63 3976 "3 87 §18

| 70 , (270600 23 981 86 32 932 | 462 021 | 5.2

38 ? 451 82 1§ 377

20 1 663 7). 2? 785

26 1 £77 66 ? 28 702 :

os 4 $43 82 68 &5?

48 1 OPE 24 3E 224

we) 313 43 14 740

| : 6£. BRE 30 : . 36 362

72 31 76 | 1 935

7€ ; SAce 10 491 69 —itt tees |: Sere 46 |

i | ©. |, . 1 933 83 | - §8 762

| ' et.) " 91 80 12 624

i | 1& 2 209 06 | 4? 216

20 961 17. | 5 jas Ss 22 £27 | 141 123. moe

33 13 | 286911 | . £6 597

14 1 715 98 a 3E 329 |

Be 1900 80 | .& 178 a5 _—sC 26 88 lls 776 6.2

32 ae

31 29 - 298 19 24 914 |

73 637133 Seo sl - 75 20) 100 121 .

x. | 77 | 719 93 76 33 | Bk Be? SC i. 2S > a ee

2s | 17 194 06 9 996 .

’ 33 46 99 - 24103 | 1 306. | 11 302 #4

. & i 37 - 26 96 | 2 1601 |

| 61 456 21 - 483 if lo 493 12 £94 3-8

ees. si. |. -140707 | 3 407 07 19 992 19 992 7.0

: | | = | | =

2s $6 aS. eae 33 92 1 63] 1 631 ah

an

re her 8 AAO are

(2) From Exhs ore 249

TREND OF BEVEFICIAL KVPEOTE OF COUNTRY AUXILIARY SBLLING SERVICE ON C-STOMERS'’ SALES PROCEEDS

CISY MARKEY - 1932 | ‘Goect 3 of 3.

FaT OR BEaVY CaTTLS - TaARIVP WBIGET CLASS 3

' FOR ALL sGBNCIBS FOR THION GROSS — AVAILABLE

| “(CHARTRD ON PEBORDINO SHEET) —

Note. Weight Clase 3 (fat or heavy) Cattle reoresent 446% of total Cattle and Calf headage and 634 of gross sales proceeds.

] eae —y- — —

’

‘

|

| All Cattle & Calves 6014

Average Sross |

Seales Proceeds _ BGAM Expense - Element B

|

Womber of Heed Average 304¢-Blement 3 z

Per tes¢ (1) | Country Service frips Gattle & Calves 8614 Expense per head 3

_ (Searest Dollar) Agency Dumber | For agency | Group Total |For agency | Group Total (Conte) | | |

2 | b | S 4 a Wes Re SoS tee ems ake ee

‘ } x = - 3 — — ee ——- 4

$ 69 g $ 6702 2190 | |

: x sov7la6 9 313848 @iél | 29362 | 1.7 | |

5 23 | 1 610 93 / 16108 | 2 927 24927 | 6.6

+ & & | 7173 47) 7S a se m7 | ey | ; . %

ot os 64 32 [| «9 ao )

m.-) a 669 14 (‘esCti«irsCHS 28 721 | 3:6 |

b4 25 | 1 832 86 42 309

63 | 3 976 73° _ *87 518 |

76 m2 686761 | 7725 1.758 | 438 |

63 75 t 984 14 98414 | 20 183 2 183 aS,

62 4 ' 2 227 7? | 32 979 |

46 | 2 FF? 03 5 004 80 99 161 132 130 3.8

51 43 | 1 O78 24 36 220 ‘pant

54 & 260 92 | 116 497

82 _ 392196 — 10 248 12 94 396 247 117 4.1

60 52 839 18 | 1g 387 pore

74 411 69 1 250 74 679 26066 = 5.0 |

: 59 18 : 2 209 96 220906 | 472158 © a7 215 | ——— --:—ti<‘*S

y se é 888 78 - 117 | sea icant iaeciearin:.

é 20 1 663 71 27 785

: 66 aB6 30 | 36 362 |

; ; 78 398 96 3 427 76 | 6775 81100 @2. gt,

4 & l2 1 933 53 | 88 757:

S 60 313 43 2 246 96 14 740 73 497 3.1

Z 65 14 ; 1715 98 35 329 -

A 33 ! 46 99 1 W6

36 3 381 17 S144 14) 88606 . 2 261 f 6

54 17 i 194 04 9 995

4 30 951 17 | 22 827

42 4 643 3 68 6657 |

62 1 900 80 ~ 36 B88 |

22 31 78 7 621 32 1 930 l1l9 989 5.4

82 13 ; 62 859 lL | 686 897 sien rs Ta :

70 | 2 706 00 '” 32 932 .

77 718 93 $986 04 | 21 397 110 926 5 4 _

62 26 1 877 66 28 700

29 298 18 1 8765 84 24 314 ~«&3 614 3.8

51 73 & 371 33 £ 371 33 75 207 75 207 J eee

SO ? 451 82 4£1 3° 1s 377 18377, | 209

4S 16 91 80 91 30 12 624 l2 624 Q-? |

- 44 j a? i wie ! Iz 1€ | 272 I i ee 3.€ - I

FEEEEAENS TABOOS" { Tat or heavy) Cattle re ore sar

| Average Gross | ; all Cattle & Oslves Sola

Sales Proceede : BOAM Expense - Element 8B Womber of Head Average 304¢-Blemext 3 |

Per tes¢ (1) _ Country Service frips §§ Cattle & Calves s6lé Expense per heed , :

| (Seareet Dollar) | Agency umber | For agency | Group Tatel | Por agency | Group fo (Cente) ed

a8 ; b = 6 | 4 oe ee an Se ee at

= ! ‘ ene - 3 A ES SAREE

| $ 6 q '$ 6702 — 2190 r | :

hag Vee 2 Ss 3.071 46 $3138) wv lél 238. 0 a

Zz. 23 1 610 93 1610 @ | 96 97 24 927 ——

tas 2 oe 7 173 47 7173 47 | 138 747 im77 |

66 19 | 634 32 , tose 3 »

: oot 8 a6o 14 1 403 46 2872. | | ___ 36 _ ‘|

64 26 1 832 86 . 42309 :

| 63 3 976 73 + 867 B18 ; | .

ta | 76 | _&8 22 6es7 el | 7726 137 See | oe Se

64 75 i 984-14 964 14 30 183 2 183 _" =e

62 4 ' 2 227 7 32 979

46 | 2 777 03 5 004 80 99 161 132 130 - 3.8

51 48 | 11078 24 38 cae

5 6 260 92 116 497 .

| 82 _ 3.921 96 10 248 12 | 94 396 247 117. 4.1 oO

60 52 - 839 1 18 3687

74 411 69 | 120074 |- 679 | || 26066 | 6.0

59 18 : 2209906 | 2 209 06 47 216 az zis | 4.7 aoa |

se 6. f 688 76 1017 | | i:

20 1 653 71 27 785 "} |

66 @86 30 | 36 362 |

78 398 96 3 427 76 | 675 81100 | 4.2 { q

& l2 ' 1 933 53 3 6757 tise

60 | 334 2 246 96 14 740 7% 497 3.1

} 55 14 |; 1715 98 35 329

33 46.99 1 W6 '

ae 36 i 3881 1? Bl4a 14 ) 865 606 92241 6

54 17 ; 194 04 ' "9 995

30 951 17 | 22 827 |

42 4 643 8&3 68 667

$2 1-900 80. | 3688 © ae

72 31°78 7 62132 © 1 930 119 969 “ 6.4

= 82 13° l> 2 es ti | 66 697 : Sere a

pai 70 , 2 706 00 32 932

Reese vad 718 93 $986 04 | 21 397 hoes . 5 4

| 62 26 1877 66 | 28 700

| ae 29 298 18 1875 84 | 24914 .- 63 614 3.6 |

aa 51 | 73 6371 33 4 Ee. tf sa 75 207 7-U(Z)

eee ? 46162 | 13° | 43" | 15 377 209

es seek o . ae 12 624 12 624 0.?

[ 44, #2 316 12 16 SS ee RIA

= 42 , 66 33 92 | 33 92 | 1 631 1 631 2.1 ae ee

4) . 61 456 2). | 456 21 190 497° 10 493 43 _|

a . Se See e 2 el 140707 | 19997 19 992 SR

| 3? 37 | 26 94 26 94 2m | 2 101 aes * 3

(1) Prom Bxhibit 249 | : | 15

(<) agency Sl exverte:.ce noc plotted because of pec lier nature cf ite cattle business. Beeentially

it is a hog sgenc,

©

eee eee enema eer ese nee

PETITIONERS’ EXHIE

WITKESS: ROBERTY.

COMPARISON OF UNIT COSTS FOR SELLING AND BUYTNG SERVICES COMBINED (1) ?

i eal PETTTIONE R AGENCIES COSTS AS GOVERNNENT ACCOUNTANTS COSTS (2)

FOR 9 AGENCIES HANDLING 42% and 2] ACENCIES HANDIING 74% of ‘VOLUME ON FOUJVALENT CAR-LOT BASIS, AND FOR 59 PETITIONER nee

KANSAS CTTY MARKET YEAR 1931 |

AGENCY NUMBER | CATTLE AND CALVES f.o0 ¢ $ | 8 HEE P

in order Allowed in ai: : Allowed init |

as to im- Rank ara to No. of Head Average Unit Costs order of No. of Head Average Onit Costs order of Ho. of Read | Avera

pertance Voliwme 4 By |By Gov-re o=4#| June 1°33 : By * By Goverment] .fune 19388 2 By )

of -yolume | AM Species) j _§$ &B-__fAgencies {| Acc~ ré¢-rt {page 79) $ &B Agencies Accounte nt {page 79) S &B Agencies.

54 lst | 135 312 54 61 $1.13 44 .79° 27 122 47. 83 ¢ 27.164 18 .20¢ 591,028 | 05.66¢

. ' 2na . 164 .860 61.19 51.82 ‘| 44 79 70 554 | 37.53 ; Sa 18.10 205,441 | 07.08

: ! 3rd: 128,888 | 64.72 60 90 / 44 79 | 150.806 26 06 19.77 18.10 43,530 | 16.91

48 Ath 157.432 F§.65 49.55 44 79 ; 33 A474 41.88 36.66. 18.10 } 7,795 | 22.389

83 St} -j22.107 52.78 47.08 44.79 ; 4.078 72.84. 40,02 18.10 2,380 | 76.60

82 ete {| . 110,529 $69.30 | 57.84 44.70 - 30 135 | 37.05 25.85 |} 18.10 2.007 | 34.28

4 7 | 67.699 $59.29 . 57.24 44 70 13.944 73 AS ' $7.76 18.10 150,288 | 05.28

51 a+r 22 495 73 93 - 83.13 | 44,79 ° (159.284 77.63 - 21.09 18.10 6,942 | 19.07

73 Oth 79,0127, 66.20 | 42.32 44.79 34.425 | 34-60 __+ 27.45 {| 18,10 4,988 | 14.87

Total % Agencias ; - |

42% of volume) 1.038 .244 59 Ald 54 35¢ 44.792 521 722. | 29.800 . 23.144 18.10¢ 1,013,241 | 96.86¢

Trelidling Peteen on : “¢ :

‘ __Investment as Under | - oa . 3 Jae 44.79/ ty) 29.807 ak 23.557 18 .10¢ 06 .85¢:

i 13 1Oth «63 945) «4 GO Ray 57 347 44 797 49 816 26 ..27¢ 22 .53¢ 18.10 5,688 | 22,08¢

* Fe 12 llth 67 947 } 54 64 57 25 44,79 | 28 132 40.0) 17.88f-% 18.10 . 3,489 22.56

ae 25 12+ | G1 658 { 75.93 73 78 44.79 12,91? 59.73 40 .97 78.19 | 44.086 | 16.

; 7 13+) | 3? 038 | 70 06 68 42 44.79 20,323 | 50.26 36.75 18.20 1,414 | 40.67

Z 55 14th 61.113 59 s/n s§ 35 — 44.79 2) 227 25.49 19.43 18.10 °,685 } 12.40

: (18 15+h 59.107 | 56.07 47 52 44,79 "12.653 42 38 _ 2001 18.10 $,187 1°10.08 |

; 42 16! 67 492 48 B5 5% 39 44.79 11.2 +. 51.05 36.47 18.10 ; ' 1,460 | 31.86

a 8625 17 53.312 | 60.49, $5 56 44.79 19 201 { 52,97 25.91" | - 18.10) 3,£78 | 21.66

: 34 13+.b | . 52 225 44.61 3) 12.) 44.79 16 312 28.77 22.48 18.10 ' 109 7.52.58

4 194* 42 004 | ot.63 ' 60 50 a4.79-- |{ 27810 | 3047 22.94 18.10 | 7,365 | 19.30

48 20+ 7 42 359 41 35 - §6 27 | 44.79 59,052 42.40 29.38 ' 18.10 | 43O } 41.17

70 2 ist. 28 967 63,13 59 33 | 44.79 13 .628 25.47 21.64 18.10 2,507 | 29.24

aa —

Tatal 2) Asencies | , os } im iP

(74% of volume’ 1) 710 501 59.497 |} Sss50f | &A.79¢ 802,294 30.11~ 22.91¢ 18.10¢ _ 1,090,288 | 07.66¢

Trovuding Ratuen on : , | a ; ; . | :

° Investmant eas Under ie | 59 49% | 58. 59/4 44 .79¢ 30.1) ¢ 28 .38¢ 18 .10¢ 07 .66¢

| 5 Leer 7

“Total 59 .Pet; bioner . .

Azencies ; 11 2 284 207 | 61 64" 56 777 44 .79¢ 1,045 O48 33.877 25.24" 18.107 . 1.896 608 | 08.837

Int} udirig Return on || ‘ 1 #

B¥estwent.2s Under || | 61.647 -| 53.00 / 44,797 . | 33.877 25 B24 fe DG ROF re Cicalan pain en 4 ocstiii tilih

(2) Govarnmant accountant unit ‘acta ‘een sham ae ect

rejuced to heed unit

end tha «lo .arees contains’ 4" the

9 artencies,

Tor 2) agencies,

Tor 59 agencien.

per annum

For

Roverncent

covern-en?

« **$6

tne Jt?

reeaiptrnte>

ecvern ar? accarertante-

Lae ao

acc 4.4744

-eicea of a -anecias.

“allo. a-

00.88¢ Hore 00.41

ase

ter

c7c

cae

freeluda Peturpr om irenet -ant,

eo: tar

N ‘MBER CATTLE AND CALVES Roc Ss SEEREP

an order . Allowed ir . Allowed in

as to im- Rank ae to of Head Average Unit. Costs order of No. of Head Average Tnit Costs order of No. of Head b Coets

pertance Volwme ; By By Govy--.r 35 June 1033 : By By Governent - June 1983 | ne

of volume |4All Species) S&B paencies ~ pear (page 79) Agencies Accountent | (page 79) ° saB pooes

54 lst 195 312 | 54 62~ 13 / 44.79> | 47 .83¢ 27.164 | 18.300 591,028" 06 .11¢(~)

2nd 164 .860 61.19 82 44 79 i 37 53 21.71 18.10 205 ,441 08.62 ~

3rd .128,888 | 64.72 90 44 79 26 06 19.77 18.10 43,380 12.96

48 Ath 157.432 £6.65 $s 44 79 41.88 36 .66 18.19 7,795 20.835

82 6++ 210,529 69.39 64 44 79 37.05 25.85 18.10 2.007 13.6

4 7T*.\ 67 609 59.2) 24 44 7 73 45 37.76 18.10 150,283 04. 77(-)

5} +h 22 495 73 93 13 44.79 37.53 21.09 18.10 6 ,942 19.68

= meh 79 012 . | 6.20. 32. | 44.79 34 .60 27.45 18.10 4.08% 09.58

Total % Agéncias rs a

42% of volume) 1.038 .244 59 41d 35¢ 44.792 20.800 23.344 18,10¢ : 1,013,241 06.434

Trelvding Peturn on t : ‘ ¢ |

sees beeet 02, eder coceplll les A OO a ee | 29.807 | 28.85“ 18 .10¢ 06.70¢

13 10th G3 945 60 18/7 34¢ 44 797 26.270 22 .53¢ 18.102 5,688 22.96¢

12 11th 67 947 54 64 25 44.79 | 40.0) 17.88f- 18.10° - 3,480 15.88

~ il penned 1 tna 7 44.79 59,73 £0.97 78.19 ~ 44,086 13.04

7) 13+. G? 038 70 O06 42 44.72 j 50.28 35.75 18.10 ~ 3,474 26.7%

55 14th 62.118 59 Sf 3§ 44.79 © } 25.49 19.438 18230 o ,685 07.75

18 15th 69,107 | 56.07 62 44.79 { 42 38 20 01 18.10 $3,187 07.85

42 6! 17 492 ‘48 85 29 44.70 7 51.08 36.47 18.19 1,460 19.61

= aoe }} «83: S12 | 60.49 56 4.790 52.27 ° 25.91" 18.10. 3 £78 17.63

34 18+.b 7 S52 225 44 .62 12¢~) 44 99- 22.77 22.48 16.10 J 109 30.93

40 194% } 66 42 094 «| 6t.es 50 4479 30 47 22.94 18.10 7,365 16.47

48 2O+h ' 42 359 61 338 27. 44.79 42.40 29.38 18.10 430 23.40

70 2 ist. 38 967 . 63.13 . 33 44.7° 35.47 | 21.64 18.10 2,507 19.76

me BAT |

Total 2) Asencies , ,

atid lapaell adie Nahai sae) 41.797 | 30.11 22.917 18.10¢ 1 090,288 07 .02¢

Troluding Raturn on ,

- as U | 5S 4 an/ 2

sniestyart as Under mo roe Cf. - ee B 44 79d 20.134 238 .38¢ 18 .10¢ 07 .29¢

Total 59 Petitioner ; ’ | har |

Agencies 2 284 297 61 644 36.774 44 .79¢ { 1,045 Ofa 73 e977 5,247 12.10/ 1.296 6OR 07.67.

Inejudirg Return on

Eth hid 61.64 ¢ 007 |, 44.797 fi - 33.87/ | — 25.R2¢ 18.104 08 .00/

c ,

(1) Sel*ing end tain Sasrieae ane combined ta arte? 2441 ea rarieor becanse Sweet eeomw ntiart AGA not -et.

“sp unit. costs “or Selling ard Buying Services

The alis.ance Cor return on farted canital camputed by him, at ™%

“Are 4 ~nr ert

to specias on the Sesian co the relative allowances in the order.

Ad Shean 00.237 41I80 arce ir nvdew

O0¢ Ho-+ 00.477 Shear 00.27” ATIoLn o

23¢ Yo-r 00.584 Shae 10 287

© fn -rfer,

Cat 01.50¢ Bogs 00.%0¢ s!eer- 00 40¢

c*c OL 604 "nen 00 704, Sheep 90 40

VWielesee fn ordes. Cae 01.507 Vo-n 00.70¢ Shear 00.404

PETITIONERS' EXHIRIT Ne, aE

.

.

‘ WETNESS: ROBERTY J. WW i E.

COMPARISON OF UNIT COSTS FOR SELLING AND BUYTNCG SERVICES COMBINED (1). 3

PETITIONE R AGENCIES COSTS AS GOVERNMENT ACCOUNTANTS COSTS (2) :

® AGENCIES HANDLING 42% and 2] ACENCIES HANDIING 74% of VOLUME ON FOUJVALENT CAR-LOT BASIS, AND FOR 59 PETITIONFR AGENCIES E

KANSAS CTTY MARKET YEAR 1932 : 5

CATTLE AND. CALVES ° R.ocG $ 8 FEE P ; ;

| Allowed a Allowed in 4 Pen or AlYowed in ‘

~le94 erage Unit Costs order of | No. of Heed Average Unit Costs order of No.-of Head| Avera 34 Coets order of 4

1 By By bey-s 2s June 1633 By By Goverment] .tune 1988 By ) Fovernme June )933 3

pat i .S Agencies reern (page 79) | S$ &8 Agencies | “Accountent | {page 79) S$ &B Agencies Accountant | (page 79): f

| | : e.

| a5 312 ag si- | £1.13 / 44 .79> | 27.122 | 47.83¢ 27.164 18 .20¢ 591,028 | 08 .66¢ 08 .11¢¢~) 05 .80¢

" . tf les .960 21.19 | £1.82 44-99 70 554 37.93 i os ae 18.10 205 ,441 | 07.08 08 .62 . 05 .80° e

dt. 128.a88 | 64.72 30 9¢ 4479 || 150.806 | 26 06 19.77. 18.10 48,830 | 16.91 12.94 05 .80

t 7 4%? f6.65 | 19.55 44 79 33 474 4) 88 36 .66 18.10 7,795 | 22.39 20.83. 05.80

i 79 INT $2.% | 27°08 44 79 4 078 72.64 40,02 18.10 2,380 | 76.60 25 .66 06 .80 °

-) . 110,629 59.20 57 84 ‘44 79 30 135 37.05 25.85 18.10 2.007 | %4.28 13 .6F 05.80

7 £7 6Ne 59.29 57.24 As 7A 11.944 | 73.45 37.76 18.10 150,285 | 05.28 - 04,77(-) O08 .8/ . ;

} 30 4085 «72 9% " gz.13 44.79 159.384 .| 37.53 21.09 18.10 6,942 | 19.07 19.88 05.80 :

Me | eae 4 66-20 62.32 44,79 ‘34 425 3A .60 27.45 18.10 4,085 | 14.87 | 09.55 05 .80 ;

i! ‘VSR 244 52 ALS 54 35¢ 44.794 |) 521 722 20 .80¢ 23.144 18.107 1,013,241 | 96 .86¢ 06 .43¢ 05 . 807 4

‘ : ' ;

5}

‘Y } 50.400 ' 55 234 44,704 29.807 28 .55~ 18.100 06 ..85¢ 08.70¢ 08 :80¢ :

Se ee ee ag ee rt ee Ae | —~

23 ME fF BO OR? 57 340 44 799 40 816 26 .27¢ 22.535¢ - 1B.10¢ © 5,688 | 22.08” 22.964 05 .80/

H 87 047 | 5a BA 57 28 44,79 28 132 40.0) 17.88! -* 18.10 3,489 | 22.56 15.85 06.80

ae | 31 6a «| 78.08 72 FR 44,79 , 12,91? 59.73 40 .97 78.19 AZ .OS6 | 16.M%° 13.04 05.80

. 6? 038 7™ 06 58 42 | 44,79 .20 ,323 50.26 356 ..75 18.10 1,414 | 40.67 26.74 05.80

Ss1 113 59 5 88.35 44.79 23,227 | 26.49 “ 319.45 18.10 - 9,685 } 12.40 |) 07.75 05.80

r 59.107 ~} ©8.07 _. 47 62 44,79 11.653 -| 42 28 20 0} 18.10 $,1587 | 10.08 07.85 O58 80.

We sy eae 48 BS 58 29 AA 74 | 11.42 | 51.05 36.47 YA.LO 1,460 | 31.85 19.61 05.80

53 312 | 60.45 re 58 44.79 19 201 | 52,27: 25.91" 18.10 3,678 | 21.66 17.68 |_bs-80—

Sc? 226 44.61 31.124.) 44 79 16,312 28.77 22.48 18.10 199 | 51.58 30.93 -—— 05.80 |

. 4? 904 64.68 an 50 44 72 { 27 819 30 47 21.94 18.10 7,365 |°19.30 16 .47 D5 «89

a i 42 350 a1 38 56 ?7 44,79 59,052 42.40 29.38 18.10 430 | 41.17 23.40 05.89

ta 267 €3.18 59 38. 44.79 13.628 35.47 21.64 18.10 2,507 29.24 19.76 05.80

hbsnince SPY 5 ES hoe 4 7 | ta

| 710:°50} 69.1497 S$ 50f | , 44.797 802,204 30.717 22.91¢ 18 .10¢ 1,090,288 | 07.66¢ 07 .02¢ 05 . 800

i '

59.494 | aR 894 44 .79¢ 30.11 ¢ 28 .58¢ 18 .10¢ 07 .66¢ 07 .29¢ 06 .80-

;

2 284 OAT ey c4¢ 56 77/ AA .79¢ 1,045 O48 33.877 25 247 Sf 18.107 1.896 608 | 08.837 07.67." 05.807

61.644 | - £3.00" 44.797 33.877 25.82/ "| 18.104 - | 08.884 08.807

-~ ae ee gq ot —_——— ‘ rn .

PERMEATE TA AR ALS MORIN IM SN ee

eevee ; / : siaienasieniiia ; seaenpemememeneemnans . maaan Ta

rE. | CATTLE AND CALVES - | ROG S 2 — SS EEREP

4 , | Allowed in : Allowed in| ; a | Allowed in

to No. of Head [- Average Unit Costs order of No. of Head Average Unit Costs order of ‘IlfHo. of Head| Avera 3@ Coets order of

a f : By By Govoen as June 31833 : -) By Goverrrent] tune 1988 By : t ZOVerTune June 1933

tics) S&B fAgencies {| Acc~ r+-rt | (page 79) "S$ &@B Agencies Accountent | {page 79) S&B Agencies Accountant | (page 79)

4 | | 2

“ | 185 312 54 61- .j oe Oe hd 44.79 i}. 27 122 47? .83¢ 27.164 18 .30¢ $91,028 | 05.66¢ 06 .11¢(~-) O05 .800¢

* ' 164 .860 cl wo 51.82 44 79 70 554 37 .53 Fg Wy 18.10 205 ,441 | 07.08 08 .62 : 05 .80

- 128 ,888 64.72 30 90 44 79 | 250.808 | 26 06 19.77 18.10 48,580 | 16.91 12.94 05 .80

157 432 ES 65 49.65 44 79 | 33-4 4°74 4) ,88 “26.66 18.19 : 7,795 7 22.39 20.83 05 .80 ;

1; 122.207 | 52.78 47.08 479 4.078 | 72.64 40,02 18.10 2,380 | 76.60 25 .66 06 .80

© -. i 910,529 69.30 57.84 44 79 20 138 37.05 25.85 18.10 2.007 | 4.28 . 13.65 05.80 :

: : 67.609 59.29 $7.28 ay 70 1¥.944 73.AS fo 37.76 18.10 ' 150,283 | 05.28 04 .77(-) 08 .89

es 22.495. | 73 9% ' $3.13 44.79 159.284 17.53 21.09 | ‘3B.80 6,942 | 19.07 19.88 . 08.80 é

es Le OTe 62.32 . | 44.79 ~ MA25 | %.60- 27.45 { 18,10 4.988 | 14.87 | 99.55 | O5 .80.

7 me ‘ ‘ ; ;

ce 1.938 .244 5941S 4° 54 35¢ 44.792 521 722 29 .800¢ 23.144 18.107 -1,013,241 | 6.86¢ 06 .43¢ 05 . 80¢ '

ay | 59 .4)¢ 55 23¢ - 44904 29.807 28 .55~ 38 .10¢ 06 .85¢ 06 .70¢ OS .80¢

Ry tang ae nat ak ao ae NET WR ie Nap ed ee eee ee et ee ee ee ee Pith ith Wi Masia — “" 7 —

j | ; :

& G3 OAS 50 RY 57 mad - 44 797 40 816 26 270 - Be hee 104 gl 5,688 22.08 22.964 05 804 i;

ae H G7 947 5A FA 57 25 44,79 | 28 182 40,0) 17.88! -%. 18.10 3,459 1) 22.56 5,85 06.89 f

3 Gl 658 f{ 75.23 3 78 44.79 . 12,01? 59.73 4.0.97" 78.14 | | 44,086 | 16.4 13.04 OS .a0 :

oY G? 038 70. 06 58 42 44,79 i 20,323° | 50,26. 35 .75 18.10 ‘41 1,414 | 40,67 26 .. 74 05.80 :

o 61.115 }-59 sn 5S 35 44.79 \ 2) 2297 25.49 19.43 1B.30 | o,685 } 12.40 07.75 O5 .80 S

a rf =ss#&9,1OF-—s FE SH.07 AT 52 AA, 79 '* 11.653 | 42 28 20 01 - 18.10 3,187 | 10.08 07.85 Of RO e

|= S67 492 68 85 ° 5% 39 AA 79 { li, 2 t 51.05 3647 1 ALO | 1,460 | 31.85 19.61 O5 .80 f

5 53512 | 60.49 . | 58°56 44,79 19 201 {52.97 | ~*~ 25,91° 18.10 (. 3,£7S8 | 21.66 17.68 - 05 .80

S| 52 225 } 44.61 be) 12¢.) f+ 44 78 | ye 812 -{ 2B.77 «| > «22.48 18.10 199 | $1.5R ff. 30,93 05.80

> 42 004 | 64.68 80 50 44.79 |, 27 819 | 3049 21.04 18.19 ! 7,365 | 19.30 16.47 05 AD

Be P 42 359 {| 61 35 56°97 L- 44.979 ° _ $9,052 42.40 | 29.38 ~ 18.10 ! 430 | 41.17 23.40 C5 .89

a. | 38 967 63.13 59 38 | 44,72 13.628 35.47 21.64 18.10 2,507 | 29.24 19.76 " 95.80

; \ ‘ i : : 4 xs

| 1710 501 }.59.49¢- S58 504 | 44.79¢ '- "802,294 30.11- 22.917 18 .10¢ _ 1,090,288 | 07,.66¢ 07 .02¢ O05 800 :

| | | - : &

| : | i

: wane 52494 | 58 S04 | aa roe tI aol ee ioe a

' : {

, . ¥

| 2284 207 >| 61 64" | S677 44.79% | 1,045 O48 «| 33.897 25 247 ve.10% ff 1.996 608 | 08.83% | 07.67" 05 .80/

161.64" | \ 53.007. 4q.79¢ | 88.894 | 25.pay | 18.104 __ | 08.83” | o8.onr, || oss

“

wane £3 ome syn

Sarerirae are combined 40 arte’ Tel eogrrargeor becanse govecmie yt akoaniart AYA not cet: wounks, costes Cor Selling and Buying Services septate de

ant unit -o-ta barn sharm de rct treludea Retupr on ineaet-ant., The aAllavance for retuen «on Tnverted canital cemputed by him, at %

A to heed unit Loris swr the 7% -eesce of svanediag., sitar --nortioannent ta snecias on the Sasga ct’ the relative sillowances jn the order.

P CoOnTei net ‘— tha Ame 308 >= se. ave ag “Sila. a: . ‘

SS, Rovernmant eccountent)s feure 7° 00.88% Hogs 00.41% Shaan 00.284) AlIo cance fp avdew Cx 01.504 Hogs OO,70¢ steer 00 40%.

wind gevernvant sceauntants .4-urm, CPC OV :002 Yo-e 00.472 Shear OO.27% AVI nn ce An order, CHC OT BOL The 00 70¢, Sheep 90 40/

° ern ent accovimtartea “icure, ta 02.232 Ho-e 00.58% Shaan NO 28/ Alle ree t4 ordew, CAC 01.507 York 00. 70¢ Sheer 00 .404¢ 16

aN s R fe? hacen Py ees, ° ri . o . _ i

ve MrSstS ees a 2 oer ey . . oo peecerecnae Ve RES gg ORE SR Pa A ah tp ney Uh PE AER Ce

.: > ‘ eres ES a 7 : 5 :

»

; a B.a.l. DOCKET NO. S)h | =

CONFISCATORY ASPECTS OF TRE JUNE 14 1933 ORDRR°S RATES AS TO THE ELEVEN LEADIWO FLAWS

AVD AS TO THE TWEYYTY-THREE LEADING FIRKS ,

Per page 39 of Order

‘ CREDITS IN REI

CATTLE & CALVES SWINE

11 FTBWS: gine :

Gov. nent *s coats, exclus!re of return a invesiment #68 28 Fon rere: . $ 679 501 58 - ¢ 180 642 Fehs]

Lees. amoonts inciude? - companeation for owner services o 8 bi eee ‘ 119 715 43 25 958 38

Goverment costs, exclust¥e c” owner compensatson ard retvrm. . . . — ah Rta $ 559 786 15 $ 154 683 71

REVENTS ONDER JME 14, 1933. PRESCRIBED RATES (2nd and Buying at present rates)

“‘Betarn te omer for versonal nemiiae and return on inwstment. . : ta ‘ ¢ . 980 S4

bios Gavervmen® allowante fn order for retura on irvweetment . |. "be ae ke eee ~ -

Rem:inder to comtereats own-r for services rentercd. io ¢ aaa See ee ee = -

Government corte, exclusive cf retura on Uveetment . 2... S: Gaat ani nee $1 064 461 09 $ 243 754 638 92 694 42

Lest anounte included ac comrencation fcr owner services . . eK Kes rarer orn 219 367 21 _ 32 400 87 2 280 00

Government coste#, exclusive of owner \compenration OUR voter 265 tgs te $ 845 103 78 $ 211 353 76 -$ 90 414 42

REVENUE UNDER JUNE -+, 1973, PRESCRIBED RATES (2nde and Bayir,: at oresent- rates) : |

Return to owner for ene services end return on MGR ee ack eo | - $ lex ? 1-107 1

Ler: Goverment allowance tn order for return on investasnt Mate ates Per ae tee a 7 ° . -

Berainier to compensate owners for services rendered 2. 2 6 2 - ee ee ee we - - ‘© ae

-

W Roberts

- Chicago, 111

uly 1, .1933 .

3 B.a.1. DOCKET NO. &)

Fi

:_ CONFISCATORY ASPECTS OF TRE JUNK 14 1933 ORDERS RATES AS TO THE ELEVEN LADINO F LRws

: AVD AS TO THE TWENTY-THREE LEADING FIRKS

of , Per page 39 of Order

- } CREDITS IN RED

~ . —o.o . 4

| CATTLE & YES SWINE SHEEP. ALA SPECIES e

‘exclur!re of return on investment ae eee er oe ee ee ar ee $ 679 501 58 $¢ 18 642 09 $¢. 81 385 2B $ 941 528 95 4

* as companeation for owner services 8 OA ae 119 715 43 25 958 38 - 1 486 99 147 162 80

Stust ye cY owner compensation ard returm. 2. a ae $ 559 786 15 $ 154 683 71 $$. 79 896 2 $ 794 366 18

14. 1933, PRESCRIBED NATES (2nde and Buytog nt present rates) z¢

4 ‘

epetaanat eervices and return on investment. . 4 . 6 3 ¢ 98) S44

3 or

@nse {n order for retum on inve etm ns ee a oe ek. - =) $ 28 560 65

| , -

PRS on- br for services rentercd. . ee a ae a er a a a _- - - FONE

selantye of getcee on t.weeteeet «6. ce sc tet kee $1 064 461 09 $ 237568 # # ¢ 92 694 42 $1 400 Slo 14

a ac comrcencaticn fer owner services... ....-. ee 219 367 21 32 400 87 2 280 00 254 038 O08

elusive of owner compenration and retara ea i ee -$ 845103 7 $ 211 353 76 t 90 414 42 $ 1 146 872 06

» 1973, PRESCRIBED RATES (2nds and Bayiry: at oresent rate *) | t 3880 966 O9 ¢ 196 AL AQ : 91 517 55. ey

erscwl serrices and return on investment . 2. 0. 2 0 wee - ee 5 AES BI $ ll 939 96 ¢ 1102 12

ance in oocne for return on inwestasent . . 2. - 2 2 2 oe we ew ew « a : ' a

te owners for errvices rentered se ~ ae “

¥

FILECOPY ‘| wwe

SUPREME COURT OF THE UNITED: Sire’ ‘

=

OCTOBER TERM, 1935

No. 686

£fRED O. MORGAN, Dotxe Business as Frev O. Morgan

Sueer ComMMission COMPANY, ET Al.,

Appellants,

Us.

THE UNITED STATES OF AMERICA anp THE

SECRETARY OF AGRICULTURE.

c

> APPEAL FROM THE DISTRICT COURT OF THE UNITED STATES FOR ~

THE WESTERN DISTRICT OF MISSOURTL, =-

>

STATEMENT AS TO JURISDICTION.

os

Joun B. Gace,

Counsel for Appellants.

a Celt hea aes en te eels ace ae oo

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