Agiulua 
Exeiettto
AUUN UNVESIY
",Y A
~iI
- I
UL
AGIULUA EXEIMN SIOAU RNNVESY
R. DES ROSE Din UUN LBM
I'Z
DIRECTOR'S COMMENTS
T IE DEDICATION of the E. V. Smith Research Center t to the farm-
ers of Alabama on November 9 is destined to be a signal event in
the history of Alabama and a memorable occasion for Dr. E. V.
Smith.
I am proud and pleased that both houses of the Alabama Legisla-
ture honored Dr. E. V. Smith by nam-
ing this Center: The E.V. Smith ie-
search Center, Agricultural Experi-
ment Station, Auburn University. It
is an appropriate recognition of l)r.
Smith's many years of dedication to
improving the agriculture of 
Alabama,
the South, and the Nation through the
research of the Agricultural Experi-
ment Station and the teaching of the
School of Agriculture. Dr. Smith
joined Auburn University in 1931 and
retired in 1972, serving the last 21 
,
years as Dean of the School of Agri- A 
culture and Director of the Agricul-
tural Experiment Station. 
1)r. Smith R. 
DENNIS ROUSE
always had a genuine concern for his students and staff and for
those involved in agriculture and related industries. As Dean and
Director Emeritus, Dr. Smith continues to be of service and an in-
spiration to me as we all work to improve Alabamna agriculture.
This Center represents a commitment by the State of Alabama
and Auburn University to continue to provide the knowledge base
required for a productive agriculture in our State. Agriculture has
alwavs been important to Alabamna and all indications are that it
will become ever more important as world population continues to
increase. Much of the land in prime agricultural areas of this Na-
tion is being fully utilized to produce our food and fiber and to help
offset our flow of dollars overseas. Another important factor is the
future production on some of the land in irrigated areas as salt
levels build up and underground water levels continue to decline.
The loss of agricultural land by encroachment of urban and indus-
trial developments must also be considered. All of these point to
the likelihood of greater demands on Alabama lands for agriculture,
forestry, and outdoor recreation and the need for a stronger knowl-
edge base on how to most effectively manage these lands.
The agricultural needs of this nation can only be met by a steady
and increasingly complex program of agricultural research. The in-
vestment that farmers must make today in production and market-
ing is too great to leave management and technology to chance.
The kind of sound, proven information that farmers of todav and
tomorrow must have as a basis for decision making can only be ob-
tained through a forward looking imaginative research program.
The facilities at the E. V. Smith Research Center make it possible
to have this kind of program. This new capability will make it
possible for our present scientists to carry 
on a more efficient and
effective research program and thus provide better and clearer an-
swers for questions that limit the efficient production and marketing
of quality products or the maximum use and conservation of our
lands. But an even more far-reaching benefit will be our ability to
attract and retain scientists trained specifically in areas requiring a
high degree of specialization. Such scientists benefit our total re-
search program in two very important ways in addition to their own
productivity. Because of their special competence, they add addi-
tional capabilities to the remaining research faculty and because
these scientists usually have special teaching interests they improve
our teaching program through joint appointments.
For these reasons, all of Alabama has reason to be excited about
the added capabilities that these facilities bring to Alabama.
ay ae ead de . . .
Dr. W. B. Anthony, professor of ani-
mal and dairy sciences, who is senior
author of the story on page 3 dealing
with grain feeding of grazing steers. A
joint teacher-researcher in the School of
Agriculture and Agricultural Experiment
Station since 1953, his
area of specialization is
ruminant nutrition.
- Although best known
%16, for his pioneering work in
developing methods of
using animal waste in
feeds, an accomplishment
that brought him world-
wide recognition, Anthony
has also made numerous research contri-
butions in other areas of beef cattle nu-
trition. IIe has made several foreign
trips, under sponsorship of the U.S.
Feeds Grain Council, to share his ex-
pertise in beef nutrition, especially waste
feeding, and visitors from around the
world have visited Auburn to learn about
his findings.
A native of Waco, Texas, Anthony did
his undergraduate study at University of
Illinois, received his M.S. from Texas
A & \, and holds a doctorate from Cor-
nell Universitv. He holds membership in
numerous professional and honorary or-
ganizations.
HIGHLIGHTS of
Agricultural Research
WINTER 1978 VOL. 25, NO. 4
A quarterly report of research published
by the Agricultural Experiment Station
of Auburn University, Auburn, Alabama.
R. DENNIS ROUSE
STANLEY P. \VILSON
CIIAS. F. SIMMONSs
T. E. CORLEY
E. L. McGRAw
R. E. STEVENSON
Roy ROBERSON --
Director
Associate Director
Assistant Director
Assistant Director
Editor
Associate Editor
Assistant Editor
Editorial Advisory Committee: STANLEY
P. WILSON; J. D. HARPER, Associate Pro-
fessor of Entomology; WALTER D. KEL-
LEY, Assistant Professor of Botany and
Microbiology; NEIL R. MARTIN, Associate
Professor of Agricultural Economics and
Rural Sociology, AND E. L. McCGRAW.
Information contained herein is available
to all without regard to race, color, or
national origin.
ON THE COVER. Director Emeritus E. V.
Smith (right) and Director R. Dennis Rouse
at the E. V. Smith Research Center.
FEEDING GRAIN TO GRAZING 
STEERS
W. B. ANTHONY, Dept. of Animal and Dairy Sciences
C. C. KING, Dept. of Agronomy and Soils
S. C. BELL, Dept. of Agricultural Economics
and Rural Sociology
L. A. SMITH and H.'W. GRIMES, Black Belt Sub.
FEEDING GRAIN to yearling beef steers on clover-grass pas-
tures had some positive effects in Auburn University Agricul-
tural Experiment Station tests. Gains per acre and per steer
were high, and steers came off pasture finished for slaughter.
But there's another side of the results that must 
be con-
sidered. Cost per pound of gain was higher and feed efficiency
poorer than when steers were grown out on pasture and later
finished in feedlot.
Pasture Combinations Compared
Three grass-clover pasture combinations were used in the
4-year experiment on Eutaw soil at the Black Belt Substation:
(1) dallisgrass-Regal ladino clover, (2) half of the paddock
in dallisgrass-Regal and the other half in Kentucky 31 
fescue-
Regal clover, and (3) a mixture of dallisgrass-fescue-clover.
Paddocks were 2 acres in size, each stocked with 3 
steers.
Soil test recommendations were followed for P, K, and pH.
All pastures containing fescue received 60 lb. N 
per acre in
fall and spring. The dallisgrass-clover pastures 
were not ni-
trated. Surplus forage was harvested as hay, and 
value of this
hay above harvest costs was credited to each treatment.
Grazing steers were fed free choice shelled 
corn. In addi-
tion, hay was fed in midwinter when quantity of 
forage was
inadequate.
1 
Liquid supplement (Pro-Lix) was fed free
choice on all treatments until March 15.
Test steers averaged 500 lb. when purchased 
in the fall.
They were implanted with DES in November and 
again in
March. Pastures were stocked in mid-November 
each year.
Steers fed on pasture remained on pasture until they reached
an apparent Choice grade. At this time they were sold to a
local packing plant and carcass data obtained. The grazing
season averaged 9 months for all pastures.
High Gains Recorded
GRAIN FED ON PASTURE. Gain for groups of steers receiving
grain on pasture ranged from 534 to 571 lb. each (4-year
average). Gain per acre ranged from 801 to 856 lb., and
average daily gain 1.96 to 2.08 lb. The pastures containing
fescue produced slightly more weight gain, table 
1.
The system having the half paddock of fescue-clover sup-
ported slightly better animal performance than the 
mixture
of dallisgrass-fescue-clover. However, the mixture 
of all three
crops required less hay and protein supplement 
during mid-
In another phase of the project, steers on similar pasture 
treat-
ments got supplemental feeding only in winter when forage 
was
inadequate. Results of this phase were reported in the Summer
1978 issue. The present article reports results for cattle full 
fed
concentrate on pasture and compares these results with perform-
grain.
TABLE 1. PERFORMANCE OF STEERS FED CORN ON PASTURE
Pasture treatment razing 
Weight gain
days Per Per 
Average
steer acre per day
No. Lb. Lb. Lb.
Dallisgrass-Regal clover----- 272 534 801 1.96
Half paddock each dallis-
clover and fescue-clover-- 274 571 856 2.08
Dallis-fescue-clover-------- 272 550 825 2.02
TABLE 2. SURPLUS HAY HARVESTED AND HAY AND SUPPLEMENT
FED WITH STEERS FED GRAIN ON PASTURE
Pasture treatment
Surplus hay Hay 
fed Liqsuppeident
per steer per 
steer super steernt
per steer
Lb. Lb. Lb.
Dallisgrass-Regal clover 1,423 569 189
Half paddock each dallis-
clover and fescue-clover 1,169 326 141
Dallis-fescue-clover 1,882 257 123
TABLE 3. COMPARATIVE PERFORMANCE OF STEERS FED GRAIN
ON PASTURE AND THOSE DRYLOT FED AFTER GRAZING
Feed and
Pasturetreatment Carcass 
Feed per pasturePasture grade lb. gain cost per
lb. gain
Lb. Dollars
Fed grain on pasture
Dallisgrass-Regal clover Low Choice 8.73 33.14
Half paddock each dallis-
clover and fescue-clover Low Choice 8.05 32.00
Dallis-fescue-clover Low Choice 8.09 32.65
No grain on pasture
Fed in drylot after grazing ... Low Choice 6.38 27.27
winter. Also, more surplus hay was harvested from paddocks
containing all three crops, table 2.
DRYLOT FED AFTER GRAZING. At the end of the grazing
season, a group of steers that had not received grain while
on pasture were finished in drylot. Length of feeding period
averaged 114 days over the 4 years. Average gain per steer
in feedlot was 296 lb. These steers had gained an average of
379 lb. each while on pasture. This gain combined with feed-
lot gain totaled 675 lb. per steer. Daily gain over the pasture-
feedlot period averaged 1.54 lb. Data for USDA carcass
grades, feed efficiency, and feed and pasture costs per pound
of gain for supplemented and non-supplemented steers are
compared in table 3.
Two points summarize major findings of the study:
(1) When feeding grain free choice on pasture, fescue in
the pasture mixture improved feed efficiency and reduced
cost of gain over dallisgrass-Regal clover pasture.
(2) Steers grazed without grain on pasture but finished in
drylot utilized more forage and required less feed per pound
of gain, and feed cost per pound of gain was less.
LIQUID PEROTEIN DIETS
METABOLIC CONSEQUENCES
ANNA J. SYACHA and KATHRYN L. HARTZOG
Department of Home Economics Research
t Oxiwsi x' anion g Amnericans has reached
su11vex is av xlioxx that ovetr 7(0 iillion
pepeill tile UnitedI States5 are( ox ('I
xx ' gt.
h)(av olbesit' is conilside'red' a seriolus
public ileahii pl oleill1 hecaiixe of its as-
sociationi wxitli increasedCC inidnce'I' of
dibete's, ca'diiox ,I'cuilaI' prolems'1, and
other (
1
11(111k dixcitscs.
A liqidl proteini diet is the nio(st I-(,-
c'lot, popullar wveighit redoctlion fail. Thie
(liet ds ouitlinied iii ''.The Last Chiange
Oict" 11 11. Linn1 cons1ists o)' 4 to (6 OZ.
daily of a liqu
1
lid p ote.ili pr oduct mall'c
(roill gelatini o1' collagenl froni horns,
Ill alcid~, trV
1
tiijpall. added. Somle prodl-
uicts hasve addedI 5lccliarlill. preserva'tives',
flavor1inigs, color, ad 13 vitanillx. Thei
liqulIid pIot('i i-( adised' to take v'ital-
Since liil\x 1977, thei FDA lhds re(ceivedi
curred('( ill womenil~ beltxxeenl thet ages ofi 2:3
adi .51 v'l'd x xii) hail 110 liitor' of hellt
8 imolitlix xxithi aI 1idoge of' Xx iigiit lossesS
fromo 21) ti 1:39 poiidx. Tlhie majorits
pllllllnIets A ll xx ire feelillg we ll and)(
plal'ii xx Itil their xlc'eshll xxe(igiht lossr.
Thie exact lilechialliSm oif the dleatlix
I'lA aod1 ('ei tel h'o' iseas~e Control.
tis tIllil', buit is (''\p'Cctc'( to Lpllilole a
xx ii hg liabel fill Ill p)rodiucts xn wh x ich
ni)ore t hani 50) of the calories comne fromn
Sinice liqulidl pro~teinl had not heen
tested ill laliollator x alllflnal5 for safetx\ or
ll)(tllbilic i eects, twxo preliminary exper i-
Ifilets xxere conduclItedi by5 tile Depar t-
iflelt (of Hom E1111 'conomllics Ileseal Chii All-
bulrn I 3llix erxitx Agr iclturalL)l Exeiment
x a ho( for gl oxx 11 d dnitrogen 1bai lIce,
andi (2) to examine tile piv\silllogical anl
prlodctCI to( ob~ese rats i 0 the saine nIla uo ir
p1l5'i eciec for ii (lull 1.
InI thle f I-, xt expei ilOelt Preige stel
LoiCuid Prllteil (1,1P) xxas usedt to fI lilll-
late all 5%" pr~oteinl diet aidequate ill all
o~th~er knowx'n exxelltili l)IlCientS. "1'lie coni
tro ieiit wXas similar ex\cept that cas'ill
xxas used in place of LP
3
. Tuel( diets wr
alloxxedC aCd lillituin to txx'l groups of
voinlll adult Iil. rats for- 22 dax s. Rlats
gix (ii LP hlad aln inlitial 10% Xxeigilt loss,
bult tihen xxere stablle for tile rl)laiOldel
of' the ex\peimenitit. Thle con tr1o1l anillmals
grewxx at a stead ,v rate xxitih a 5' totil
Iicrease' ill body15 xxeighit. Thlese rats ate,
nlearly twxi'e ats iInlCil foodl as tile LP
(gr'0l If). N itriogeni balanlce oil dax's 65-, xxax
sliglixh lea1tis e for rats onl Li
1 
andC posi-
tix I fill the conlltroll.
Ill a s'cindC stilliS' obese rats wxere
(rixven allilillts o~f J~1i'lli q iaent tll their
dal' pr oteini Irequliremenl't (as prcrClibledl
After 11 ClaNs r~ats eating LP hiad lost
ox Tr 21% (If thlii filltil xx (igit ad xxere
tI il grl 11)x w'igilt gaili x'ax S '5 . I Ivadl
and lixe we x(ights (If LIT rats xx ere sxiglifi
ealitiy loxxer thaIn those of the conltI 1)1. Al-
till(Ol lalsllald Cllill COnlCeltI atill xx Was
xi gI i filcintlv depressed5(0 in IT rats, 111)1"-
.Coser, 
control
Liquid protein
C 2 4 6 8 10 12 14 16 i8 2C 22
Ea '
FIG. 1. Growth of rats fed liquid protein oi
casein as sole protein source in otherwise
adequate d iets, experiment 1.
Body t~
380 F
360-
Cowi~n control
34D
320-
300- 
.Liquid protein
280-
260-
2401 
L
FIG. 2. Effect of liquid protein given to
obese rats as prescribed for humans com-
pared to casein control diet, experiment 2.
llesiull anid poltassiumo xxere lot sgif
C ,ilS Cliff erenit fro Il~iconltrol leve~ls.
Sillee tiie ilo~gicail vadlue (If predli-
gTestedl liqidC p)roitein xwas hilt siliffiicIlt
tol xll
1
I
1
IorIt gI ixx tjI ill x (Illig rats on1 dl)
IIlIS'rofx ili ac~rgal xxtieit, atx rlted ill
xx tii Caitionl anld ol undeit dcor's*
C .1 (I'.
lXPIIF\r 1. Li Fl. OF 0 LIQU'ID PI(ITF IN 0IN C nOxiIll, II (0 IN Il 'AKE, NITIIO;I N
Prti o re13(o15 xv t. I'lle 'ii 
'Nitl 1112(1 Lix er
Pct. 9 gl2da 9
(:iselo .52 4189 0.37 13.2
Exu'ERlxurNT 2. IFEFC r OF Ill xlIICTE I lIlQiIn PRIOTEIN INi 5KI ON BOiDY, LIVER, AND
HEll WE rV'IG.HTS AND) PLAsSMA 1 LI110.I x IN N l F RA TS'
DitBody wt. Liv er I li'art Plasmall
Ditchange 
wt. Cat 
I i K
Pct. 9 g M91 (11 "2lo (11191dl/
CdxI'io 8a 12.5a1 1la 11.8,1 2.6a 7.4a
Liqu(idi proltin 221 7. 11 t),9b 1 0.91) 2.7a 
6.8a
Av. inlitial wt. 341 1g. Values are nwa',oixlf 1t) Iats per treatmienlt, those niot followedC 1))
tile saline letter are' different at the 0.03 level,
S. C. BOWORTH, C. S. HOVELAND, and G. A. BUCHANAN, Deportment of Agronomy and Sodrs
W EDS5 AItEG CNFDIALLY considered tun-
desirable ill pasture, lay, and silage. H~tt
r(ccli t re(stearch clI al letI ges tis v i cxvN.
Many weed specjiesot were found to lie ito1-
triionll yequl o yen stuperior to sonic
cutltixvated foirage species.
Digestibility and proitein and mineral
coniten t of wvarm- and cool season weeds
%re compared with cultivated forage
species in a 2-year Auburn Unix cisits'
Agricultural Experiment Station studs'\
Samples were collected at three stages
of matuityt from field plots at Atuburtn
an~d their forage' quality determined ( see
table).
Digestibilit-y
D~igestibility' of xcedl species xvas gen-
erally hig-h. At the xvegetatixve stage of
mnaturity, all syarm-season xweeds we rc
more digestib~le than \lillex 23 pearlmil-
let or Coastal bermnudagrass. Cool season
we eds also had i gh digestibilits' at the
vegetative stage. At this stage, Viirginia
peppervee1 had the igliest (lgCstilbilitx
and cutleaf exvcning p~rimrose and curly
dlock xweire lowest. Other cool seasonl
weeds bad digestibility similar to rye, tall
fescue, ladiiuo clover, and huairx' vetch.
As xwith forage crops, digestibility of
xweeds and cultixvated forages declined
wi th incireasing maturity. At the heading
stage, many grass xweeds bad ltoxer diges-
tibility thatn cult ivated grasses. H owev er ,
digestib~ilitv of Coastal bermtidagi ass de-
cliinedc to a loxwer lesvel tbhan an vix of the
x(((sstudied, except croxx'footg ass.
Nutrient Content
lioth wxeedl and forage species at the
vegetative stage had crude pr oteii levels
iDiu NIATri hn DmciGEs-1iittii i AND CRLD nF iPitTElN CoNTFi OF xionXAnx-SEASON AND
'OOt-Si SsO\ WEED tS xAN) Fl'At;E SPItEiS AT nti.SrAE OF~ or i i-RUtier
Species
WAI
Broadleaf weeds
Sucklepod
TFall iii iuitigLlory
lluida 1 tgg4arsvcd
Pt aiklv ',ida
Butr ghitrin
Rcdinot pigwced
Jimsomnweed
Crass weeds
Fall paluiuii
Ytl o' fox tail
(3 aigmiuss
CrowfitotLt ass
Cultivated forages
'co liuilhet
Coastal bet idagrass
CO(
Broadleaf weeds
Caroilinat geraniuim
Clttltif Cx cuin~g primrose
I leni t
Virgituia pcpperweed
Curtly thick
G;rass weeds
Wildl rye
Clitatgraiss
Little Iatricy ------
Cultivated forages
Rye----
Tll fescue --
Latdino clover
H aity veitch
Nil, Vegetativ e stage;
and N13, fruiting stage iii
Crude protein
M3 Nil MN2 Ml3
Pct. Pet. Pct. I'ct.
INI-SEASON WEEDS AND FORAGES
84 76
82
74 65
80 70)
75
73 71
72 66
)L-SEASi
adequate for main teniance and growtu iif
high priotduciung cattle. Amnig the xxaru l
seasoni species, crutde piroteins lexvels xxeie
tisualls' higher in bioadleaf we eds thaii in
grass xxeeds or cultix atcd grasses. Cool-
season brioadleaf weeds bad the sxidest
range oif crude protein levels, ranging
from I 9% for Carolina geraniumn ( cranes-
bill) to :32% for Vir giiiia jpeppersx'ed.
Crude protein content of both swceds and
cuiltixvated forages declined xxith incieas-
mng mnaturity.
Both xxaim- and cool-season xweed and
forage species contained enough calcitum
for moderate producing cattle. \Vaim-
seasoii broadleaf xxeeds we re high in cal-
cinin. Such sxveeds as sicklepod, tall morn-
ingglo x, Florida beggai sxecd, pirickly
sida, Carolina geranium, etitleaf cxvening
Jpri mrose, xxild rye, and little barley xweie
low in phlosphiorus. Thlese species coil-
tamned stil)optimum phiosphotrius lexvels for
high producing cattle.
Magniesitum content of sx-arm seasoni
xweeds xvas adequate. All cool-season
xveeds and cultivated grasses xvere losw
enough in magnesitum to be consideretd
possibile inducers of girass tetanv if used
as the sole source tof feed. Ilenbit at
0.4% and primrose at 0.3% x-wcrc unusu-
allv high in magnesium. Potassium lexvels
of both sxeeds and cultivated forages
xxerie xxell aboxve nutrient irequtirements.
Value of Weeds
72 63 54 19 9 7 Exein though many' wxeed species ai e
73 66 57 18 12 14 as nutiritious as cultivated forages, some
79 72 63 14 8 
6 aeupltbeadwudntuulyb
67 54 43 16 8 8 r naaal n vudntuulxb
consumed b ' grazing animals. Sicklepod,
59 60 60 17 6 
8 coffee senina, hemp sesbania, prickly sida,
58 51 43 16 10 8 jimsoinxeed, croxvfootgrass, primrose,
cmr~ lock, and cheatgrass are examples
ON WEEDS AND FORAGES of unpalatable xveeds. Hoxwever, 
these
wveeds could become a part of the ami-
78 70 68 19 14 11 
mal's diet in hay or silage.
"7 1 n fl, ai (I I
78 75
86 72 63 32
73 54 51 30
---- 79 81 70 28
----- 78 73 67 22
81 85 83 27
80 77 77 30
N12, flowering stage iii broadleaf weeids,
broadleaf weeds, beading in grasses.
booting inl grasses,
Many sxee d species commonly found
in pasture, hay, and silage may be as
high in nutritive value as cultivated for-
ages if consumed at an immature stage.
In some eases, overall forage quality may
be enhanced by wveed infestations such as
crab~grass in Coastal bermuda hav. Only
if a xweed species loxvers the qualiity and
yield of forage in a field does it become
practical to control it. Titus, infestations
of many wxee d species may not loxver the
quality of commondy growvn forage
grasses.
1)uo (,tihulihty
Nil* Mi2
Pet. Pct.
Nitrogen
Not A Factor
in Cotton Weed
Competition
JOE STREET and G. A. BUCHANAN
Dept. of Agronomy and Soils ..
D ECIDING ON NITROGEN IATE for cotton
can be done largely on the basis of eco-
nomics. The old concern about high N
rates giving weeds a competitive advan-
tage was put to rest in recent Auburn
University Agricultural Experiment Sta-
tion research. Even though cotton growth
is slow during the first few weeks of the
growing season, higher rates of nitrogen
did not increase the time that weed-free
maintenance was required for top yields.
The experiment to determine how ni-
trogen affects weed competition with cot-
ton was begun in 1969 in central Ala-
bama. The experimental area, a Lucedale
sandy loam soil, contained a natural in-
festation of both annual grass and broad-
leaf weeds at an estimated density of
200-300 per square yard. Large crab-
grass, crowfootgrass, and goosegrass were
the primary grass weeds. Broadleaf
weeds present included redroot pigweed,
tall morningglory, prickly sida, and sickle-
pod.
Deltapine 16 cotton was planted in
42-in. rows. Nitrogen (ammonium ni-
trate) was applied prior to planting in a
single application. Rates tried were 0,
60, and 90 lb. per acre. Production prac-
tices followed were those designed for
maximum production.
Two series of experiments were used
to gain a clear picture of the relationship
of weeds with cotton. In the first series,
cotton was maintained weed-free for va-
rious intervals after planting and then
left uncultivated the remainder of the
growing season. This treatment indicates
the point in the development of cotton
when it is sufficiently competitive to sat-
isfactorily interfere with growth of weeds.
TABLE 1. YIELD OF COTTON WITH VARIOUS
PERIODS OF WEED-FREE COMPETITION
AT THREE NITROGEN LEVELS
Weeks of
weed-free
maintenance'
2
4
6
7
8
10
12
15
Full season
Per acre yield of seed
cotton at 3 N rates
0N 60 lb.N 90 lb.N
Lb.
117
1,661
1,960
2,161
2,112
2,643
3,348
3,183
3,259
3,063
Lb.
86
2,301
2,321
2,979
2,939
2,962
3,491
3,221
3,512
3,435
Lb.
257
2,533
2,679
2,958
2,863
3,167
3,723
3,619
3,631
3,663
' Weed-free maintenance indicates that
cotton was kept free of weeds for the speci-
fied interval and no additional weed control
was performed the remainder of the growing
season.
In the second series, weeds were al-
lowed to compete for various intervals
before removal to indicate how long
weeds can compete before reducing cot-
ton vields. Such information is useful in
planning post-emergence weed control
programs.
Previous research had shown a require-
ment for 6 to 9 weeks of weed-free main-
tenance when recommended nitrogen
rates were used. Weed competition for
as little as 5 weeks had caused lowered
cotton yields.
In the experiments reported here, the
weed-free requirement ranged from 6 to
10 weeks over the 3-year period, table 1.
Although the interval required to obtain
maximum yield varied from year to year,
it was not affected in any year by the
rates of nitrogen used in this experiment.
In only 1 year (1970) did the rate of
nitrogen application affect the interval
required for weed competition to reduce
cotton yields, table 2. At the 0 and 60
lb. N rate, weeds could compete for 6
weeks before reducing yields, but at the
90-lb. N rate there was no reduction be-
fore 7 weeks of competition.
Cotton height and stem diameter were
less reliable indicators of competition
than was yield of seed cotton. However,
the response of these measures to com-
petition was similar to yield response.
TABLE 2. YIELD OF COTTON WITH VARIOUS
PERIODS OF WEED COMPETITION AT
TuHEE NITROGEN LEVELS
Weeks of
weed
competition'
Per acre yield of seed
cotton at 3 N rates
ON 60 lb. N 90 lb. N
Lb. Lb. Lb.
2 3,545 3,429 4,190
4 3,339 3,375 4,027
5 3,379 
3,089 3,823
6 3,246 3,003 3,677
7 2,567 2,295 3,190
8 1,987 1,712 2,103
10 ....... 1,460 
1,346 1,980
12 1,104 939 
1,001
15 566 444 667
No weed control 183 337 282
Weed competition indicates that weeds
were allowed to compete for the specified
interval and then removed and the cotton
kept weed-free the remainder of the growing
season.
The experiments described indicate
that currently used rates of nitrogen do
not alter the competitive relationship of
weeds with cotton. Cotton is sufficiently
competitive after 6 to 10 weeks to ef-
fectively suppress further weed develop-
ment.
~b
COW-CALF is the predominant beef cat-
tle enterprise in Alabama and the South-
east. This enterprise has occurred over
a period when economic analyses have
shown that producer profits can normally
be increased through stocker enterprises
which carry calves to heavier weights.
Current and projected price relationships
have stimulated new interest in stocker
enterprises, particularly those operations
utilizing winter grazing systems.
The normal time for acquiring calves
for a winter stocker program is the month
of November. A weight range of 350 to
500 lb. is typical of weaned calves that
are readily available from cow-calf enter-
prises in the fall. Stockers remain on the
farm from 4 to 7 months, gaining 1.5 to
1.75 lb. per day. Thus, sale weights
range from 600 to 800 lb.
Current estimated production costs are
$33.71 per 100 lb. of weight gain in a
stocker program following recommended
practices in Alabama. These costs in-
clude: $16.38 for production of winter
grazing, $2.89 for supplemental hay feed-
ing, $4.40 for interest on operating capi-
tal, $6.47 for other direct expenses ex-
cluding labor, and $3.57 for fixed costs
other than land charges. Thus, if selling
price is at least as great as purchase price
and selling price is in excess of $33.71
per 100 lb., a winter stocker program be-
comes a potentially profitable enterprise.
The table shows that average prices for
Choice steers in Alabama during the most
recent 10-year period are sufficient to
stimulate interest in stocker activity even
with current costs. Ten-year average
prices for Good steers provide less profit
potential, but are still sufficient to cover
variable cost of producers already in con-
trol of facilities and equipment.
Average prices over the past 10-year
period fail to show the considerable
amount of variability in annual net re-
turns resulting from price variability and
changing price margins (purchase price
minus selling price on initial weight). For
STOCKER AND FEEDER STEER PRI
Fall price of
Year 350-500 
lb. steers
(fall/spring) Choice Good
Choice Good
1968/69
1969/70
1970/71
1971/72
1972/73
1973/74
1974/75
1975/76
1976/77
1977/78
AVERAGE
Dollars/cwt.
27.8 25.5
33.1 30.4
33.4 30.8
39.6 35.8
49.7 44.4
53.3 49.7
23.4 19.5
28.7 23.4
32.6 27.8
38.4 33.3
36.0 32.1
Producer profits can
normally be increased
through stocker enter-
prises which carry calves
such as these to heavier
weights.
4 A
ECONOMIC OUTLOOK and ALTERNATIVES
in the BEEF STOCKER ENTERPRISE
NEIL R. MARTIN, JR. and SIDNEY C. BELL
Department of Agricultural Economics and Rural Sociology
example, price relationships for Choice
steers purchased in the fall of 1977 and
sold in the spring of 1978 and current
production cost would result in a return
to land, labor, and management of just
over $111 per head. However, Good
steer prices for fall 1973 and spring 1974
Land used for the winter grazing ac-
tivity is usually capable of row-crop pro-
duction. Therefore, stocker programs ex-
tending past mid-March are in most cases
competitive with crop alternatives for
land, labor, and capital resources.
would result in a loss of almost $83 per Soybeans are grown in all areas of Ala-
head. 
bama and serve as a 
competitive enter-
Current prices and expected prices dur- 
prise example for use in analyzing 
the
ng the next 3 to 5 years for stocker and 
economic consequences of varying the
eeder steers are in excess of $50 per 100 
length of winter stocker enterprises. 
Net
b., resulting in estimated returns of near 
returns to land, labor, and management
$20 above cost for each 100 lb. of gain. 
were estimated for alternative 
beef
However, a negative price margin of 
at stocker and soybean enterprise 
combina-
east $10 for each 100 lb. of initial 
weight tions. Beef prices from 
$50 to $70 per
exists and is expected to persist 
as long 100 lb. and daily rates 
of gain of 1.5 and
is selling price continues substantially 
1.75 lb. were analyzed. Soybean 
costs
above cost of gain. As a result of these 
and returns reflected recommended prac-
expected cost and price relationships, es- 
tices, a 30 bu. per acre yield, and a price
timated net returns to land, labor, and of 
$5.50 per bu. Other major assump-
nanagement from winter stocker pro- tions 
were: fertilizer application for win-
grams are in the $30 to $50 per head 
ter grazing eliminates fertilizer applica-
range. Thus, numbers of beef calves in 
tion for soybeans planted on the same
winter stocker enterprises in Alabama 
land, a stocker enterprise of up to 
4
should increase. 
months has no effect on soybean 
yield,
soybean yield 
is reduced 20% 
for late
CES IN ALABAMA, 1968-1978 planting caused by a 5.5-month stocker
Spring price of Price margin 
enterprise, and a stocker program 
ex-
600-800 lb. steers (spring minus fall) tending to 7 months eliminates crop ac-
Choice Good Choice Good tivity on 
land used for winter grazing.
Dollars/cwct. Dollars/cwt.
+4.0
3.6
-4.3
-4.1
-2.1
-18.7
+5.1
+10.0
+3.6
+14.1
+.4
+3.4
-3.2
-4.0
-2.8
-1.1
-- 18.1
+4.6
+9.2
+4.7
+15.0
+.8
This analysis indicated that a stocker
program extending from 5 to 6 months
combined with soybeans is generally
most profitable. Stockers alone become
most profitable only when price margins
are extremely favorable and daily gain is
1.75 lb. A 4-month stocker program com-
bined with full season soybeans is only
second or third most profitable in all
cases considered.
f
t
LEFT: The classical elegance of Putto 
(statue) seems at home in a 
JIr A i ,oNT . (o 
[ I O ,\ 'pl[
colorful bed of impatiens backed by Florida flame azalea and i[L i ii"NiIX V 515hi\II(1 1Xi' X ti
catawba rhododendron. CENTER: Dwarf 
yaupon combines with Cmlolai 
t~iii ilt a~(awNli
southern magnolia to define landscape spaces and give privacy to (ClsiiI551 i sii 111 
sslsss li
a dining area. RIGHT: Snowflake 00aklcaf hydrangea, 
discovered G;rounsd covxers
near Birmingham, can be used in many natural settings, such as
a combination planting with sweetshrub. Pa Ii idle IwIlN 55ron coxili ', l se flowers',
11 itclss'tu 5 (75(5(51 it~ fruiit juiih-Jalli, CX cigiCes
Native Plants Valuable
for Home Landscape
HENRY P. ORR, Dezpartment of Hortiulture
tAXNDS(. I'( I\\ X Ili 11 Pl\ vNs Iluius o iAlihisuni can (,ust' spe-
I llsissin to i(i itsnis' lsndsst'pi. N'ot iisl ith s doiici 1Lsins
aii sist s'xld bi isits tilsexv also cal lsd tst'snin sis l 
tuo
file s iissof sit(h liosi. A booins is their lowsX n'sauciil i's'c reC-
A\isuisis thei villia ld( ivs phlsts an,5 gisiuiil covers tisuchi
As Iii (Iilg'lidclbei- , smunll slti hS like inslis currsant, Iss gis
slhub siuchi as XXXeetsisi il) aiiii Alabia ciii ('stinsi iill t'es
sk'lis isg siXs
1  
ii15,ii)1i 11il1ss l a ii lde si li g
tises, isis) iii red maiiiIssple, wsh itse uoak, asi iii \lsgss ii.)
001i'iiii' lists's
1 
ill t(us' tabls'.
A stud iss fi i\ eX plisits mi iii''X(iii(' XXA lit it(' faislus lsit-
issilist W\ illiaim lii Lti sisi aws ill ti'sX'5lhii (lisssgli \labiiuiss 
iii
177:3. Sp'sisss sif isisi naitives Alslmin plaints wenct biaik
tos Fiugld to rics patsisus ieline their lanscaesping Jtltl XXas
i(.ilpl II .ssssissl ill his AnXss (s usiu M/ansiosiX of X/ssbalis,
SXIx (hit "ill a5 IIiiteii Slls(" tit( Ilistisix sif 111ii callu bw
tsracedu lb\ the huililisis lie lilt bliid'' After i ivstutitiit.
(lie' plhislisgs as muss
1 
lssmn\ ofit( hs ilstoriic hiinis of Alabaa,ou
oil ia sssss .515Xi tisat much'l sif Ailsslia's cuslturset ('ii 
lie
Iscc s'i's th pl ilil uss cisltivasts's midsi sdt'slopici sissisissi 
thsese
uild l ssisXitsX. Nlsi'so sth l s u1555 sed's sue foundto 
i be
lii' cos suit'mp
15
ors'r hose, X masde of old brick, stonle. or
stiii'i wsosis alld piaced ill a ssosused areta, .iss he effeetise slv
Illsisispsi ip itlXX(i Iilt is's plsits. Oui awell presrved site', 
(5111
iii of siisii p
1
'ilsx w5ill bet sistilsi toi Xiipp
1
115'meut thio)se .i-
read\l cs'ils. Soisusi lisis be os'sslid to ssofte'n tiii' lines 
of the
hiouise' isthi's lofr st's s'siussg siome for- enhiancing 5 iCXXS, 
aiid
sill is Isis sis'c'siu e it s t.
S(ia s' i labiinssi lii Xs \ sus' asre ps'osinsg greater nslim-
lies o! s[ ss ise Isii i o's siat ix s ptecies tos sIneet thle 
gri i5ig
insis ki sissisissi 'Iis'ses oitaisis'r andss fisesd ts'isss' 
1
1,iiits ('al
hei e5sabliishe i sI sos's easily tha siosesx dug fromn ti e 
wvildc.
LsIXX shrubs (2-4 ft.)
xSiitlis'in lssssh-linscsuckls' Nr CIICXX' flow(,rS July,
(I)icii st/ , .silifolia) (Isecid uous
(S (/55 ( icro orC'i7i ibic ula us) de scid uous
Sniall shrubs (4-6 ft.)
stlaws)b.srx' blsh 'Iis xtelii, led fruit Sept.-
(I' iCoii/hii. alntiicana~) oil, (1( idsiiii
Oaklct h I~iiCral('d XX lu IIovcXX ii, Iy-Jssise,ex
(Iysrins'aug' gjus ifo/isi) cs'i'lnt fill sislssi d'ciduosussi
A\iCiis'i t i XsliXX 1(il wX (it( flowCXXs Ma\l., \ cry
(S tii sy ra a ii'icaiil fi i''iiit, ('e (isiolsi
Piemot 1 liii ell'5i5I Cu 051 liik ((CXXi Ma!\Iy,
(Rhodudt'l oil nnls, cX\I.! green1
MIedium shrubs (6-10 It.)
lBultlelirusi (sin kce s'iite fIICXX Ci isus-July,
(Xi c i/Ujs pa(15if/orsii iii'slills'
e"Insl 111111il(si'1N piirpl' (silit Sept. cii,
Caljsasstla f/Cids 115) fill sslor, di t islios
lIiilt(iililiioiii pinuk ((\cXCis Apr., Ii agrant,
(RhJl/usss/ di oi us/sC ic y is'50CiiCiiS) 1] .( islsius
(CI'Ctuss uiiba IuIIls is5)) ss ittcrcd eui l~ fa si' ll sclor,
eXC cell'i
\lmsmintii Lusil kilniji pinik ((CXX Cr5 Aps C e-egushci
(Ka,/sia /etifC/ia)
('slIXpa iholuii(l dron liLi5'-lpiipls' flowc'irs May-
(f3l d(cldl oSil cII(ataluiic 5 jle Ic. CX 55(Tu51
largc shrubs or small tree (10-25 ft.)
v: iii icrll cd ii i(5'd 
1
iik tos lix snds'r f(hsiss
('irs is i alias/s u'sis} ' l' dcidshii
Wh'(ite' fiiii''tret' Xhit (jls' er ApXX r'' Xj.,
(('/inaluisss s rlgueucls) deid uuss
I' lCXX im- 5'fnt)iliiXX5d XXhite' flower's \lir. \pr_ .,l
(Ciirnus f/Cbs/a) frusit O t. sin sexce'llenit fall
color, d'c idusiii
'ursilius 'i siebel 1whlite' flowers Apr.,
(//a/esia c'iroi/ia) Is idliius
W'shits' sswiiiip azalea wXh(ite flowsXi Iiiie-Jiiy,
(I(/sd/sss'sis'in r'isemusiI) ii hisisi'
l",rkl'biiix wh ite' flower's Apr ., lacsk
(\ assiiiis arborcsin) fri it Sept. decs iduo~us
.1,1 blls blx wshitei fliowers Jnes,
(Gssrdois is, Iiansisth us) C\ s 'asi's'u
Ya iinun res flinst Oet. cii, ev'ergreen
(I/sx v onsitiirioi)
Ssuithisrn XX'i~i is Itie so iv friit Oct. os, fracgrant
(iri's sci 'fs i'S) fsolia''s'. exCI5(15'Ci
A 110D)IFIEI) ShiP-ROW14 CULIU4TIIAI SYSTiE3
MOR COWiTON PROI)U1(MTON
W. T. DUMAS, Dept. of Agricultural Engineering
4-40- 1--4 0 " -A
96 .. 80" 
g0" -
Treatment I Treatment 2 Treatment 
3
.I N) (W HE iii 
d 5 10 oitili Soils ill 
tlWi SOlitlieilSt il- 
(CitlXk FIG. 
1. Treatments in 
modified skip-row controlled 
traffic study.
reooit it n it dii Xiljec~t t liil 
lolimatioti. Ptcseat tb) 250 
l1). per actre of 8-24-254 fertilizer was 
banded beside thle
hals sliitXX ithat i otto loot not 
XVCIv tVlt troial oxxv lNS. 
All plots ireceived thr ee sweep enitix 
atiOiiS and twxo ap-
stint g ~il 1.its. I IJX CC! ottn tols ii ~ ~ 001 plications of NISNIA as at doecet spiay. 
Thei plots wvere side-
/(1 l(5itlstrogIIijal. l~c, ic oto root illglotwt illtie.lo dressed with atiinoiim intrate 
ilthe rate ofSO l1). oitro-
Iletils o Naiotal ilage\l~eliiit S ii)t ,lor I XC(Ten
0
r per acire. Elex en inscticide applications wetre mnade in
llil C siIIIXX HI titi liii (141 tlW lit 
Ii 1) X'CC ltii tta 
1976 andi 13 in 1977 to coitiol 
insects.
least 12 ill. iX\ itX I i in tilt shsi 
t l itlt \\ ill icll oIX(i( Yieldi 
data wsere obtaitied by mnechanically 
hiarvesting 130
1)\ cX ittjtc5'iot I Iitti th e h
1 
I Tlii is liot \%ill]l t~w 
io\ f CX t. of eacht plot, see table.
pi (it1i l)XX spactintgs, tt ietoi. XX 
hel Spaings ~, tir C XXidtlis, and 
As showtn iii the table, the plots 
tirafihcked XX itli a 4-xX heel
sleet il illact il acies t eitau 
eteina icie ti actor hlla 96., 
. vs heel spacting ( ti eaLttilei it 1) aveiraged
igito] e, tue Soil cttiilaitioti p1t tlii 
at yijeld of -',0:;30 1l). of seed cotton 
pei laud-aete, compared
A cultuiit A 5stein to coiintl comtpactioni 
piodliciiig forces to 1,847 l1). 
per ait C Itom plots tt alheiked w ith at 
4 ss heel trat-
is i cetied. Ott( ss stei ki CXXn ats the "Motdified Skip IIoXX trX ttS i pctt 
ieliti ) liwlt ti n
Coitiolleti 'Ii ahc. ( iiltili al Sstn stiilo]- 
Cottonl Prodt~lion- hals StI ii. tractor 
trafic plus iiitei row~ tr affic fioin 
at tricyttce
been testedl the patst 2 yeats by agi 
itultuia Cigiitei s hiorn spia .iX et 
ielded 1,637 lb). per atit' (tretment 
:3).
thle Auhoirtin I Cni it\ X Atililit all L .pcreilt 
Statiol. ( oiitiol ma nichinery 
tric ed c CtU C ompaetunn .1a(1 inl
1 'lie te"st XX\its cotiClictec ait thit Agi 
ict i ia Engiieer ing Re- creCases 
) icld of seectCottoiti oil soils XX ie co(tmpactin 
is at
scteai c1 k it, itt Nlat XX C, iit sils loaiin 
soil itid conisistetd of prolemt. W\hieie 
tiafbicXXas icittiole \vitI it it a XXide XX 
heel
titte ti o~titieiits. I C t ~tiitiits itiiOX 
sh iv iii figtiie 1. hIcrt ( tieaimti 
t 1) tilt a tia.gC stel ttotton 
y ield XX as
Aldl plots XX Cit p~latedO iii it modificdl skip-ioXX, 
patternl - 9.TJ hilgher tliai 
that of' fte convXeiitional ptractice (treat-
sistit ( of IXXwo 4t n. rowXXs (cti l oil 
a 5X a~vthl width of 96j incot: 2) whernie 
at i St-in. XX liCCl spaced
1 
tractor XXit5 tiseth, itildh
in., figure 2. 
24% libritt thi triettiit 3 thalt incJlded 
iiitvT-1OXX trafic
liIn trCetiiitiit 1, a I mit ssl eel 
tractori XXithi 96 ini. XXI eel fr om 
at tricy che high-cheatraice insiecticidhe 
spritycei
spatutig %X'its used lori ll] opetitioitS li01m pi maix tillage ~ L~~ 
iS t I
through llittvestitig. lIn tiethretit 
2, alil operationis XXer ec ti-YILSOS,1)Cl 
0
dutctedl XXitl i t Ittuit XX
1
(1( tiatttt tha~t liildX hleris spaced St0 P'ounds sedt Cottont pet
iii. ipit. Triihneit .3 XXas the sauie is tireatmenit 2 except 
It wtmnent hanli acte
lot- aidditionatl ]late scilsiil anit ittti oX traffic Iril it ticviscle 1976 1977 2-vra. \
high theat aie spiXer, XX iicli has at rear- XXiIcC spatcing 0ofi aX ilortat 
erX el
80) in. pa it eli i tolies 2,143 1,917 2,030
Priimary tillage foi- all plots consisted of Cdisking XXit ita disk 
'Iratto ii itfot iand tear wheels
hlo(X anid then ltedtig XX tii a AX 0) IC)XX 
i tppet-lCdther. A patccti S0 utceles 
1,958 1,735 1,847
I.illisttti rotllinig ct ii itor 
XX\ Its, used
1 
to Condlitiontitli, betds itl 
Iprt Ottiesolstiyl
to iiitttt l itt tt I pt. tof Frethul pe itc~ it r to platintg. in s I 1cll 0 1 l 'X):[, p I
I' o h tcc I ll I .1 It Illo I )Pl-l I i X tttllX ( \\ c1 XX Iii lantedt andl
40564 56 40
FIG. 2. Row pat-tern used in the test.
Improvement of
Fungicide Performance
through
Electron Microscopy
V. C. KELLEY and P. A. BACKMAN
Department of Botany and Microbiology
PJ" r _1k_- 1*1 W-I. _11 r44.
w
FIG. 1. Fungicide particles produced by wet-
mill process. 3,300x.
FUNGICIDES USED in agriculture almost
alwavs consist of finely-ground particles
suspended in water for application Lb 
the
farmer. The fungicide may be formu-
lated as a flowable (F, already suspended
in water), or as a powder (\WP, ready
for suspension in water).
Knowledge of the physical structure of
fungicide particles as viewed with the
scanning electron microscope (SE\I) can
be useful in preparing more effective fun-
gicides. At magnifications in the range
of 5,000x, the individual fungicide par-
ticles may be evaluated on the basis of
size, shape, and surface irregularities.
Phyisical data can then be related to bio-
logical activity in the field.
The effectixveness of fungicides in many
cases has been increased by a reduction
in the particle size, and it is known that
activity can be altered by the process
used to produce small particles. Flow-
able sulfur preparations are comumonlv
prepared by three ditferent methods of
FIG. 2. Fungicide particles produced by air- FIG. 3. Fungicide particles produced by mol-
mill process. 3,300x. ten process. 3,300x.
achieving small particle size. They may
be reduced in size in an air stream (air-
milling), by a grinding process in a
liquid matrix (wet-milling), or by spray-
ing molten sulfur into cooling liquid
(molten process). In field tests, effec-
tiveness of flowable sulfur formulations
in controlling leafspot disease was in the
order of wet-minill > air-mill > molten
process.
SE\I studies of the physical structure
of particles resulting from the three pro-
cesses showed that the wet-mill shattered
the fungicide into more angular particles,
figure 1, that varied in size from very
small to moderately large. The air-mill
process produced particles with smoother
edges, figure 2, and of a more uniform,
moderate size. The molten process pro-
duced a more nearly spherical 
particle,
figure 3, that had no extreme size varia-
tion and was smaller than the average
size produced ly either of the other two
processes. The molten preparation also
contained rhomboid crystals, figure 3, ar-
row, representing regrowth of a type of
sulfur crystal that is not desirable be-
cause of reduced fuIngicidal activitv. On
the basis of these studies, the greater fun-
gicidal activity of the wet-milled product
would appear to be related to two prop-
erties, i.e., the shattered, angular form of
the particles and the broad range in size
of the particles.
SE\I studies are now underwav to de-
termine the effects of heat and rainfall
on the loss of particles from the leaf sur-
face, and the structure of the particles
that are left. By minimizing loss due to
rainfall and optimizing particle erosion
by other factors, the performance of sul-
fur fungicides as well as the complex
organic fungicides can be improved.
In this period of severe government
restrictions on registration of new fungi-
cides, enhancing the effectiveness of ma-
terials that are alreadv registered must
be a major goal of agricultural reseaich.
THE PINE BARK BEETLE complex- the
black turpentine beetle, the southern pine
beetle, and Ips engravers - often seen in
forest stands, constitutes a seemingly
ever-present threat to pine stands around
homes, in parks, and generally through-
out urban areas. Pines growing in such
high-use areas are generally very suscep-
tible to attack, and attempts to prevent
loss of prized trees are further compli-
cated b1 the halhits of tihe beetles. Attack-
ilng adults qulickl hore into the tree's \ital
inner hark \\-here they construct tunnels
and lay eggs. Beetle development pro-
gresses rapidly and trees often die before
the infestation is discovered. Girdling
and/or action of blue stain fungus, which
some beetle species itroduce, is respon-
sible for mortality in pines. Except for a
brief period \\when adults are in flight and
seeking suitable material to attack, beetle
development and all life stages, including
parent adults, eggs, larvae, pupae, and
new brood adults are hidden and pro-
tected in the inner bark of infested trees,
see figure. Thus, control becomes a matter
of destroying beetles and beetle brood
under the bark quickly to prevent: (1)
tree mortality, in case of black turpentine
beetle infestations; or (2) spread to un-
infested trees, if the infestation is by
southern pine beetle or Ips engravers.
One standard recommendation for de-
struction of bark beetles is to spray in-
fested boles with an effective, approved
insecticide (at present lindane, the gaim-
ma isomer of 1ItIC) mixed in No. 2 diesel
fuel oil. The recommendation usuallx
continues with the warning that oil is
phyltotoxic to some plants and injury to
lawn grasses and foliage of ornamental
plants may result from its use: thus, xwa-
ter is recommended as the alternative to
oil as the carrier for the insecticide. The
suggestion is that oil sprays are better,
but that water sprays are also effective,
though perhaps less so. In recent research
conducted at the Auburn University Ag-
ricultural Experiment Station a closer
look was taken at the relative effective-
ness of water vs. fuel oil sprays for fast
destruction of pine bark beetle broods.
BIIC is known to be effective in control
of pine bark beetles when applied in fuel
oil. Dichlorvos (an organophosphorus
compound) in fuel oil has recently proven
equally effective. Thus, these materials
COMPAISON OF EiFFECTVENESS OF FUEL
OIL AND ATIEHR INSECTICIDAL SPRIAYS
tOil DESTRUCTIox OF Ips ENCAVEI
BEETLE BBOODS
5 Mortality at 48
Treatment ours after treatment'
All Ips Parent
forms' adults
I1C in fuel oil 71 98
BHC in water 23 57
Dichlorvos in fuel oil 88 98
Dithlorvos in water 32 57
Fuel oil alone 42 76
Check 4 17
tMean of two tests of five replications
each.
2tLarvae, pupae, attackintg 
or parent adults,
and new brood adults combined.
"5 -
A
.
?r e~~,6;3
i" 
"p~i) 
~:::i
- rs- *: 1 . jr
were selected for comparing the efficiency
of oil and water sprays in bark beetle
control. Ips engraver beetles were used
as test insects in the evaluation.
Pine bolts were cut from heavily in-
fested trees containing all stages of Ips
development and treated, using standard
recommended procedures; i.e., bark was
sprayed to the point of runoff using an
established effective rate of the appropri-
ate insecticide in oil or water. For further
comparison, a treatment of fuel oil only
and an untreated check were included.
Following treatment, test bolts were held
for 48 hours then peeled and Ips mortal-
itv deterlmined.
Results of the tests are presented in the
table. Peelinig of illfested olts revealed
that some kill of all beetle forms was ob-
tained with both oil and water sprays of
either insecticide after only 48 hours.
lHowever, mortality in the oil-insecticide
treatments was approximatelv three times
that occurring where water was used as
the carrier. Also, brood kill in bolts
treated with fuel oil alone exceeded that
of either insecticide-water treatment.
Mortality of original attacking parent
adults was somewhat higher in all treat-
ments than that obtained when all beetle
forms were considered. Natural 
die-off,
as indicated by the 17% mortality in
check bolts, begins following completion
of egg laying, and makes the higher kill
percentages deceiving. Still the pattern of
effectiveness was the same; adult mortal-
ity in oil-insecticide treatments (98%) was
almost two times that obtained in water-
insecticide treatments (57%). 
Again,
mortality (76%) in bolts treated with
fuel oil only exceeded that occurring in
the water-insecticide treatments.
The use of BHC and dichlorvos in
these tests does not constitute a recom-
inendation of either for bark beetle con-
trol; at present, neither is approved for
this use. Their established effectiveness
made them appropriate materials for use
in comparing the effectiveness of oil and
water sprays. From results obtained, it
appears evident that oil sprays are su-
perior to water sprays for prompt and
rapid destruction of bark beetle brood oc-
curring under the bark of pine.
Fuel Oil vs. Water in Sprays
For Pine Bark Beetle Control
L. L. HYCHE, Dept. of Zoology-Entomology
New brood adult Ips engravers in the inner bark of pine.
";1~ -""~
t,
: ir5 
tI~ 
"9
- )II
C @,*h
~.
d . 2-,
1
I
j; cc1 -,
u/IL
4r
EUGENE W. ROCHESTER, Dept, of Agricultural Engit
A i.An SNi FARi xiti s ltiiiC txwo types of
fihid crt tiritigatotrs. Thle cetiter pixv(t is
uitilized fo~r fields xx Iicit can accotmimtdate
litrge art ecige cit cU's and xxhlichi (1(1 iiot
hiaxve abtitxe grtltd oltstacles such ats
pitxer lities or structiiires Snmtl
1 
towablet
pixvots ai 1' ptrox idiutg additional flexibiility
for' ilriill fiel~ls.
Ilk hocat ittiis xxhlere the pixvot caiiiitt lie
uitiliize'd, or xx hen addititlia.t poi taitility is
deft(iltix manltet itix i'l( ti tl cahie
tosved in igc.itt xxwcr the iiir di tiol 
Ilcxilitv .irs addtii ilslalio lati thed
Teiil"(cxx ssilluilizsasmiiii
Roxetli~ aen pii'toconatvey ~' to o t ait'
Silt iia Iatl wstrodue to the ike
titS milatiixt Th is h akiillttiVlit, thus pull
hilo i iiiitor i c ts( as i li I'dt
fleibility and oi ( utis txs la'o thit ttl
The lxx o 1 iraiids utilizgetestedcai e siit
sarinkle imd ato it to tow ax e e sp'rainkler11
itrlig th('e cfsiell Al how ingI i s coil-
tlngths, toiv rocllli the1ho(e alaou thpil
nhii to tallle l' 1. il.TOdt l
( fli t' Ir oui li )( rort is si)'s rigdo Ito
Tsts tAili II ice liiii tililutinl i
tvilabthe Niatt tle loneetrstic It rthat
1,247 ft) . Table 2 proxvitdes (xampies
xxhichl illtistra.tte some (If the oper1ationial
Cliaractet -iCs sOf thiese' malcinles. The
li 1111 ait uses hisser flosx rates anti 11ar-
I oxx'er hut 1lnger t raxe ci 1iies to irr i gate
more land pci lane. Howtxxever, tile 'No-
WVayxsvitii less Ihose length and greater
hose diamete'r req
1
uiries less inlet operat-
in g piressure ( approximately 1.301) l. sq.
iii. comiparedi toi 160) andlt thus less en-
ci gv per voilume (If xvltei aipplied.
Ainthe ir impioirtalnt tOil 5lt"'ielaioi is tii
labor reqjuiremeint to moxve these 1111-
I aile chaniiigiltg is actcotlmpl ished'( bx some-
xwiiat diflere'it methIiod s hut 1(1th In ma-
tlitits cail lbe moved tt by (oCe pi'tSon tl -
litziig at trator. Althiiougih mltviog- tulle
call sat x ctiisiteraibls, tlie chang(e canl
uisuialx lhe itccomplilisihed in :3(1 tt 45 inl-
utes. Additional duties suchi as moxving
portablle pipe or primning a pump would
naturally increase this tume.
A critical factor affecting application
unifor mity is the variation in trax ci 
spced
as the spr inkier is pulled toward the ireel.
The two machine components that 
cause
speed variation are changes in drum
speed and in effective ieel 
dliameter.
lDruim speed change is caused 
hy clianige
in force irequir ements to tur n the 
reel and
generally causes a speed increase 
as the
sprinkler approaches the 
reel. B~othi the
turbine and the piston exhibit this 
char-
acteristic ilut speed changes 
on level
ground weire found to he small. 
The
second component, 
effective diameter,
changes as the number of wraps 
of hlose
cliatiges. For example, the 4.5 inl. 
(lit-
side. diameter hose will increase 
speed by
11i7 for each xx rap onl the 6.2 
ft. reel.
The 1L247 ft. It romat has 
five wriaps
xwhile the slioiter NutWay 
hias three
wraps. ile( eff(ect of five wraps 
is to in-
crease speed't (aind d1cci ease total 
applica-
tion) 5Y 44% fro (10 l(gitiiing~ 
to endl. This
change caulses either ox er xxatering 
at the
lieginuiiig. ori-iiuldi xxatering at the 
end
or b o th anid eminpitasize(s thle ii eed for ad-
dlit ional1 speed4 coint rol whl i ch is 1 ei 
t g im -
plemiented onl the in omat.
InI summ ai x thIiese it ri galurs offer 
an
alte'rnaitixve xwhich (all lbe partictilarixv 
use-
ftill ini iri igtiii fields. Stuch factotrs 
as
tlcpetldilbliitx anti cost wxill liase 
a major
imoport ant are ch tI fact ors ax t)s owr. 
en-
.iilitiiit uiiiifoimitx . Addititoli tiesuits
oitli s''v toIpic s I ar foto i li 
t i.
TAL 1iiiIxi. S ixt iL SINIIN VABiAiiiON, OFt 11i1E TWO ( tililt. 
ioux Ti i un t' xi i, 1978)
hfose1Joerl
Irrigatolr
trcIiomt ( 110/381)
NutWaiy
Insjide
(ill. )
:3.5
4.5
Max1ium
h omtil
(ft,.)
1,247
850
Divse
In71151011i
dlesign
2 xx'leel trler~
turtbine 4-xxieel xx'igon
xx swuxti
TABLiE 2. \l'l Xitliix xi 1('Ni Ii10\', hL It M ) ()l Att itL iNl 
1Vt' I Ix i i ii ', It ll
tNo\ i 1 55 i~i Lxxi\
Macine
Lanett
widhu
( ft.) (ft.) (acres ) ti'slu)
Oi En
.i.
tiitttitl
spr1ililei
fli'Ix a 0
( -Pill)
Traivel
111111'
fir.)
Ilit --ti-i- 270)' 1,320 8.2 85 t1.51 
400 8.5
Ilitti liat 30(W 1,320 9.1 85 
1.51 440 9.3
N \ v:300' [(,(00 6.9 95 
1.66 560 .5.7
\ttWav 332 1 J00 7.6 90 
1 .66 543 6i.3
ii lix ci lint' xwith ftr nlot more10 [i 111 10 muph xwind~s for Iniciit d 
sprt(t 5 inkle'i pressuire
Spr1 inkler iii ritioll Itl 1-t. 1975. Sputuikitr Irir,tioii Associaion)
1i Set
1 
Oii Si ikil'r manu111fictureri spci i(tiln fo tr thii HRt ilnir 205 (Trrniliit ) anti Neci-
still 200 ( NuWiy ).
S TATE AND CO\IPANY-OWNEDf forest
tI~rSCriCS ill tile southecaSt annlu~I lv o-
dITcC hnnIT ells of millions of pine(, seed-
lin~gs for u151 ill reforelstationl. Thle tie
staite-onc 055 ur(1 1115(1 in Alabama (Ilaiiss,
Mil~ler, aol Stauiller) ;dTme prloduce moi c
tha 60I m i)IIill imi scedlu ITS.111iuilk 110 r('
fore(staltion) ill A~lbaia. 10 Prst 11(1111 cil's
ale IInteTlsTXe (IniaTlagell, thus, (lage
01 o loss h1111 ll i5('5s iiise'its, ,iI 
wX els is kept at a minfimunm
FIsJifoTnIi rust, causedl 115 Crowiortin
fnlsifornw, is the mfost serou 101disease (If
loliloliX a111 s1,1511 pIITIIs il forest nurser-
iCs. Siie 1942, this lli'.clai liois 1illen
contlt 111( 1) - fi(luTIclt apTplie itioiis (2- 3
per X eek ) (if the conlutact I'llT1 (icill fer-
1)111 (l11iliTg theC sporeI Ielease perioll
(A
1  
IIJIIIC) Altlioiid effective, suh
con t act funTigill icS ha ve dIisalivaT taaesC .
Frequen'Tt applica tuins are ceI((s sary th ey
are wa ,shed' fro0m5 the folialge by5 rain, and
nlew grow5Xth that occturs I'5Xl(l app1lica-
tions is not p1rotectedl. In addlitioni, spOT CS
of C. fnlsiforoiic CiT ill greatest IlIIITIIICTs
follosvillg 1)1' jols of rajifall whlen it is
oft en i it po~ssib~le to mane(uv er spray
equ~ipmelnt ill tll' field.
]nI con trIast, s5 5 vtell)ie fungicides are ac-
tive Iilli' till p)lant. Thus, they are not
washed' (off, hbs Train; thii' arT m'Ilobile' \%,ill)
ill tll' plan~t, prov idingt p~ro~tection (of TnewX
tissueI as5 it is producedl'l; an~d tli(' ma , v
e'raicateI illfect iou)s t i .1t occu1 rred( pr ior toI
alpplicaltion (If tile 5X stcrric. This ar~ticle
repo~rts results (If tests lIX scienltists illi-
burn11 UiverX Isity s Agriculturital I5\perimellt
Station, uising two ss stemic fungicides,
1 aX itIl aT) (1 IX'KXX'g.
1155 s oTi t o lo l pill( I 1)115 S I aT il v ll t 1-23)I
foiII ll li s 5 ' ~i isj lTtl \ I.Illit flaits
itTaCment ( 1.8 o- -1.5 11). per aicre appliedl
II' h1itr TiN (il( pph tlio of' 6. i 1S ).~l
pt1(1 ILr l ii iii i 21, It , f ,i C. b5 -i
illocl~tloll NitllC. f lsi m (oT 2 - 7
Ills de ii i 1111 lltitll 1) ifis iK\
,li ksstn~i (4 I .s iS 11.5 11) )111 t I)1 ap
0.5 I1.1) pe aicI ilicil 21 14 ofil 7 ill, s
Seedlings XXere tran sported to the
USD)A Forlest SeTrvice' Rust Testing CCn-
terT nearI Ashil fle, N.C., an~d Xw(re' inoIcu-
Jilted wxithl C. fiisfoi/o11 40) days afteT be-
in~g transplantedl. inoculur density anid
('115irlulllilltal cIIliditionTs wXeIrC optinmumn
for inlfectionl andl dliseasdSC ll lopmeult.
['ICh SCl'IiiingrWa XXaIS( inl(d fOr rust fails
afte'r 365X ('1ksV ilIX v (](finite stemn sXX''-
liT' 1145 cX(T'Ioun~tedl as gralis.
ill thll ulutrellteI conltIOlS '32% of tile
sleedlioigs we'lre galied ( sCC tible). Seed-
lings XXer1' I CC of gills inl flats treatedl
wXithi Isisleton, exce'(pt XX ii(' it wa~s ap)-
pliedi is a foliliT spra v 21 (illSs before
oplal 141115. Ba\liX~ wss noX 15Tlt effectise
applliedI pre plant iTICOTpo lit(( ait a Trite of
* ." 1)' r acre , pllS deli co~mplete' p
T 
0
tecti)T for ait lealst 40) dIXys; limil (2) a
flir SlITY INXXitlihi IaltoTi at a Tate of
0t.5 il). per aclre gave( acceIptalie ('(ntl ol
for 2 1 (LIXs after appl)1i cat ion an11d eradi-
caited( ill inlfection~s that Occur red 7 days
ias lctoul cuTIeTI lv is beillgt testedl iT)
TiTlIr rXV field plolts in Alabamla, NtiSSiS-
sippi. anid Geolgia for control of fusiform
rlust. The~se daltaI should( providle sufficient
inlol mation to obltain a label allowing its
IIse againist fusiform rust.
W. D. KELLEY, Dept. of Boaony' ard
Microbiology
FuIIF13u RUS 'T ON 1,1111,1 OILS PINE SEcnlasos TIIEATED
XXI-rI Sys-551LXI 
I1. llS
Bite ( plINIlS
IIctiXe1 ill"T liunt )
pe'r allrC
Mthttodl and1 time"
of applicationl
Bavleton - --------- 1.8 PPI 0
13ayletlon - --------- 4.5 PIH 0
Ba5 leton - ------------ 0.5 ES ( 21 days ) I
13.1) en - ----------- 0.5 ES 1 14 dI ays ) 0
lBayiI't(n t- ------------ . FS ( - 7 (lays ) 0
Ba) lctln -t---------------- .5 FS ( ? 2 (lays ) 0
Bayletoni 0 -------------. 5 FS (+ 7 days) 0
Bay-Kw - --------------- 1.8 P13I 35
Bay-Kwg - --------------- 4.5 PPI 26
Bay-Kwg, -------------- 0.5 ES ( 21 dlays) 23
hyKg0.5 ES ( 14 Illss) 34
Bay Kw -- --------- --- - 0.5 FS (- 7 dayvs) 29
Bay Kwg ------------- ).5 F"S (+ 2 dlays) 2
iBav Kwvg 0.5 ES (+-t 7 (laiys) 32__________
PPI I p11' planit ilicllrporatd FS 7 foliar Spray.
- days days before inoculationl with C. fllsifilrol; + (lays -days after inoculation.
INCIT)L\CL OF
Treatment
SeedIntgs
Xx Itl Wills
(PIeret)
EFFECTS
Of Seed Treatment 
Fungicides
On Rhizobium Inoculants
P. A. BACKMAN, Dept. of Boaony and Microbiooy
FARMNERS ABE well aware of the need
to securte adequate crop standls thr-ough
the uise of f ungic'idal seed tr eatments. If
tey growv legum e 5, th ev also arie axx'are
of t(te 11requtent needl to improxe n~iitr ogen
fixaltion titrougi I the application of Rhbi-
zobI)Wn inlocultim. H1oxweer, fatrmers
growving 1lgttntes frequently hlave Omittedl
seed treattinctit filtlwiciiies for- fear that
they would dlamrage tile seed-applied Rhi-
zobiia. For theii past sever al years wvork
has I een condc1tted 1 y Auiburn's Algrictil
tral EXpe)r(imn IC t St at iotn to determine
wxhich f ungicides are damaging to legumne
noditlatiott, andl xwhich ate safe.
Ote ( wax to ptrevent fttt gicide damnage
to Rizoimtu inotculit t is to use gran l at
00(01ULUt s. GCi t Itt a pp
1 
icItOrS drop the
itlOCltl~ltt IWr t1e seed (lttt ing the plant-
ing opert in; thuts, the Rioiobitn ioe-
utni dines tnt contact the treated seed as
hapt~peni ll th li us i tll oppet-box a ppl ica-
tin met hod1 (ftinigicicle and iiinet ttim
mixedl together in thle seedl hopper) . This
pi ocedIire has wxotrked well for peanuts
and~ is slhoxxinig pr omise in soybeanis. Thte
draxwbauck s atre t 11at thle inlocul itm is mi ire
expensive and the planter must he fitted
wvithi a granlahr applicator.
A seconid appt oaeh is to test seed treat-
menit funl gicides to dletermnte if they ate
(lam agin ig to 13 ii zol 4.. C'oot patil e tom -
hit tat P ins Of fung icideCs at ld Rhiz ob ittou
cotuldi thiten 1e anixed in thte seed Ihopp er
with resulting good standsl and tndula-
tiuin. Tests to (letetrnine toxicity of fit ig
Theose datat were dleveloped throuih grants
homn the Al\iin 1, Peantiut itnd Se hemn Prio-
iluteis Associations flu
1 
1I Ct'attt ftoii . .17
( CSIIS-7t1-15-18)
14
more than one fungicide (strains 3 andI
4, table 2). Nodulation levels for some
of the Rllizobin-fungicide combinations
were sometimncs found to be higher than
tihe cotrol (tto fungicide). A lpnssilhle
explanation for this is that the presence
of tile fungicide resulted in more 1{hizo-
bium inoculant sticking to the seed coat.
Overall, the data indicate that some
fung(icides ar e less iliagfi ii 
thati
othlers to Rluzobitloi, and tha~t strains 
of
Rhiobin which will tolerate almost 
any
of the common fungicides are ahready
axvailable. Wihen these strains 
are made
commericially available, seed 
treatment
recommendations may reflect compatible
Rllizobiubn fungicide combiinations.
cides to soy bean Iiiiobiumt 
(R. japoni- j '
clut) itntdicate that thiram (Arasto )
wvas least toxic, folloxved bxv 
PCN B (Ter- 
?r. . '
racoat0 ), captan (Ortltocide ), and cat-
lioxiti (V\itls ax ) , table 1. These 
sutxvi-
v al tests stippotrted noduiatiott tests con-
duicted in the gtreenhiouse. Inl contrast,~
thiram xvts most toxic 
and PCN B let 
n h
toxic whe teted 
ott inouu causing 
dl'
notitlatiort in pertis pigeon peas, 
and
coxvpeas (RIiiobitttt 
spp.) 
A
PRestilts from an evaliuation of individ-
utal straitns of Rhtizobitun for sersitix 
itY to
fungicides, table 2, indicate that 
thtere
aeRltizobiunto strains available that 
xwill
toler ate each of the 
cotmmon coimmetrcial 
Typical legume showing 
rhizobiumn nodula-
fungicides, attd that 
some are tolerattt to 
tion.
TABLEt 1. EtUt C TS oi' St r ) TutuATMNI 
i- FuN(T(ADE tiOsNi StUtVIVAxt Axo Nota. 
I ON OF
SOYBitANS AND) PLANUtS TRE IIATED 
NV ut CECntu(IALt R/tuobittti
Fungicide
Snx heans tPeatiiits
Surs l Nodiilltion.. Stirsvisvai 
Notdtation*
Peircent
13CNB --------------- --
57 84 69
(71ptart-- ------------ 
67 86 33
'Ihlitant ------ 
90 10)O 11
Glrboxin 
7 88 58
\l is of 10 trepicatiiins.
Pet etit of utitteated conttroi notlulation.
TABLE 2. Et Icers OF SErn) TttEATstiNT 
Ft NO(IDLS ON No)LILATrION OF
PEANTS BY SINGLE SutoAiNS 01- 13/iizoh 0jti
No 1hiiohitin
Fungicide
stt titi Carboxin Ciptan Thu ao PCx NB Nian
1 LX-715 12 18 
22 67 30
2 LX-716 32 15 
5 86 34
3 LX-717 >100 >100 
38 51 72
4 LX-718 24 :38 
>100 >100 65
5 LX-719 30 39 
:35 78 45
INt Ia n 40 42 _ 40t)_ 
76
All itn i iets treflect ml ins of It) treplicattiouns, 
and tr(pitesent I,,of uttcited c ontruil
tmodiilat ion.
TAX MANAGEMENTis an important part
of good farm business management. The
objective of most farm business managers
is to minimize income taxes while maxi-
mizing after-tax income. Thus, farm man-
agers must have a knowledge of the tax
consequences of the farm.
Managing a modern farm business re-
quires a large investment of capital and
the handling of large sums of money an-
nually. Tax consequences of farm busi-
ness decisions have a greater impact on
cash flow and net income as farm busi-
nesses become larger.
The farm manager is constantly mak-
ing decisions during the year that affect
the amount of income tax to be paid and
the amount of cash available for opera-
tion of the business. To make wise de-
cisions in the framework of minimizing
income tax while maximizing after-tax
income, he or she must understand the
tax consequences of various farm taxes
throughout the year.
Standard Deduction Increased
In general, standard deductions for
19771 and later years for individuals who
do not itemize their deductions have been
increased. In the past the standard de-
duction was 16% of adjusted gross in-
come, but had minimum and maximum
levels. The new standard deductions
(zero bracket amount) are flat sums:
$3,200 for married persons filing joint
returns, $1,600 for married persons filing
separate returns, and $2,200 for single
persons and heads of households. Indi-
viduals who itemize their deductions will
be unaffected by this change.
New Jobs Credit
The Tax Reduction and Simplification
Act of 1977 contains a new job tax credit
provision that affects farmers.
Farmers and other business employers
may be able to earn as much as $2,100 of
tax credit per additional worker hired in
1977 and 1978. Each employer is sub-
ject to specific limitations when comput-
ing the tax credit, and the amount of
credit claimed must be deducted from
wages claimed as a business expense. If
you hired additional employees in 1978
be sure to check this new job tax credit
to determine if you have any credits.
Reducing Income Fluctuation
When a preliminary check of income
indicates a probable net taxable income
less than the amount allowed by the per-
sonal exemptions ($750 per person in-
cluding dependents) and standard de-
duction (zero bracket amount as indi-
1 Some of the tax provisions discussed
may be changed by the 1978 Tax Act.
cated above), consider selling such addi-
tional items as cull cows and timber to
increase your income to the amount of
the total deductions and exemptions.
Since exemption and deduction are al-
lowed annually, those not absorbed by
current income are automatically lost.
Unused exemption credits cannot be car-
ried forward and applied against income
of another year.
The following example illustrates this
principle:
John and Mary Jones have two chil-
dren:
Net income
First Second Average 2-year
year year income 
tax
0 $12,400 $6,200 
$898*
Jim and Jan Smith, also with two chil-
dren:
First
year
$6,200
* Using
credit.
Net income
Second Average
year income
$6,200 $6,200
2-year
tax
0*
1977 tax tables and general tax
Net Operating Losses
Farmers often pay more taxes over a
period of years than required by law be-
cause they fail to take advantage of net
operating loss provisions. If a farmer has
a net operating loss in a given year, such
loss can be used to reduce net farm in-
come of other 
years.
A net operating loss is usually the ex-
cess of expenses over income as reported
on schedule F (Farm Income and Ex-
pense). In some cases adjustments must
be made to this figure. If you have a net
operating loss, you may carry the loss
back 3 tax years and possibly obtain a
tax refund or elect to carry it forward to
reduce tax liability in future years.
Investment Credit
Probably the most effective tax man-
agement tool of all is the 10% investment
credit, because it reduces tax on a dollar-
for-dollar basis. The Tax Reform Act of
1976 has extended the investment credit
for 4 additional years. Thus, the credit
will be available for all qualified property
purchased through 1980.
If you acquire new or used depreciable
property, such as machinery, equipment,
or breeding livestock for use in your farm
business, you probably qualify for the in-
vestment credit. In order to qualify, the
property must be depreciable, must have
a useful life of at least 3 years, and must
be placed in service during the year.
However, the property must have an ex-
pected useful life of 7 years or more to
qualify for the 10% credit on the entire
investment. If the useful life is 5 or 6
years, only two-thirds of the investment
qualifies for the credit. For property with
a useful life of 3 or 4 years, the credit is
allowed on only one-third of the invest-
ment. The useful life used for computing
the investment credit must be the same
as the life used for calculating deprecia-
tion.
A number of different types of farm
property qualify for the investment credit.
In general all tangible business property
except buildings or structural compon-
ents will qualify. This includes machin-
ery, equipment, trucks, automobiles,
fences, and storage facilities such as silos
and grain bins. Also, breeding and daiiy
livestock and income producing orchards
and groves qualify for the investment
credit.
The credit is claimed the year the asset
is purchased and placed in service; how-
ever, the item doesn't have to be com-
pletely paid for in that year. If you fi-
nance the purchase of the item you are
still entitled to claim the investment
credit.
The amount of the credit that can be
used in any year is limited to the income
tax liability shown on your tax return, or
$25,000 plus 50% of the tax liability in
excess of $25,000, whichever is less. Un-
der prior law the credit earned in the
current year was used first and then. any
excess was carried back or forward. The
Tax Reform Act of 1976 made a change
in this procedure. Under the law carry-
over credits are used first, then credits
earned in the current year, and finallv
carryback credits.
15
INCOME TAX
MANAGEMENT
SIDNEY C. BELL, Department of Agricultural Economics and Rural 
Sociology
EGG SHELL QUALITY AFFECTS HATCHABILITY
GAYNEkR.9 McDANIEL and DAVID A. ROLAND, SR. Department )fPoultry Sciuc c.
h Ic Ii I lit 51 ii ( II cix it Ii iiittII
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AGRICULTURAL EXPERIMENT STATION
AUBURN UNIVERSITY P0 TAGF PAID
AUBURN, ALABAMA 36830 U.S DEPARTMENT
R1. J)i ititis Ro iilt'. I)itic'ter OF AGR ICULTUR E
PUBLICATION-Highlights of 9M Ai11I 11
Agricultural Research 1 2/78 
BULK RATE
Penalty for Private Use, $300
tit 1 % I loNsjllI) ov I" [,()( k .\(,I, \\I) Sill I'l, Q t \1 ]IN o\: [I.xl( o xim .11)