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PART VI.—APPENDICES INVESTIGATING ACCOUNTANT'S REPORT, STATEMENTS, AND SPECIMEN AGREEMENTS Appendix I. —Report by Investigating Accountant attached to the Milk Supply Commission. Appendix II. —Standard Round at Standard Rates. Appendix 111. —Costing-sheet of Vendor distributing Raw Milk. Appendix IV. —Costing-sheet of Vendor distributing Raw Milk (Loose and Bottled). Appendix V. —Labour-costs of distributing Milk Retail in Auckland. Appendix VI. —Schedule showing Number of Horse-drawn and Motor-driven Rounds operated by the Largest Companies. Appendix Vll.—Statement submitted by Professor W. Riddet, Director Dairy Research Institute, on Education and Research in relation to the Production, Processing, and Distribution of Town Supplies. Appendix Vlll.—Statement submitted by Dr. H. R. Whitehead, Bacteriologist, Dairy Research Institute, on Diseases transmitted to Human Beings in Market Milk. Appendix IX.---Specimen Agreement made between United Dairies, Ltd., Christchurch, and Suppliers. Appendix X.—Specimen Agreement made between Vendors and Dairy Farmers' Co-operative Milk Supply Co., Ltd., Dunedin. Appendix XI. —Specimen Agreement made between Taieri and Peninsula Milk Supply Co., Ltd., and Dairy Farmers' Co-operative Milk Supply Co., Ltd., Dunedin. STATISTICAL APPENDIX Table 1. Auckland, Wellington, Christchurch, and Dunedin : Milk and Cream Prices. Table 2.—Auckland : Table showing Gallons of Milk produced Monthly by City Milk Suppliers and Producer-vendors licensed by the Auckland Metropolitan Milk Council, for Three Years ending July, 1942. Table 3.—Auckland : Average Daily Sales of Milk, Cream, and Milk for Schools for Years ending 31st March, 1938 to 1943 (inclusive). Table 4. —Auckland : Milk and Cream Sales, Year ending 31st March, 1943. Table 5.— Wellington City Council Milk Department: Source of Purchases of Milk. Table 6. —Wellington City Council Milk Department: Statement showing Sales of Milk and Cream to Nearby Farmers, Year ended 31st March, 1943. Table 7. -Hutt Valley and Bays : Details supplied by Vendors of Distribution Conditions. Table 8. —Hutt Valley and Bays : Details supplied by Producer-vendors of Distribution Conditions. Table 9.—Christchurch : Milk and Cream Sales, Year ending 31st March, 1943. Table 10.—Christchurch : Details supplied by Vendors of Distribution Conditions. Table 11. —Christchurch: Details supplied by Producer-vendors of Distribution Conditions. Table 12. —Dunedin : Milk and Cream Sales, Year ending 31st March, 1943. Table 13. —Dunedin : Details supplied by Vendors of Distribution Conditions. Table 14. —Dunedin : Details supplied by Producer-vendors of Distribution Conditions. APPENDIX T. STATEMENT OF THE INVESTIGATING ACCOUNTANT ATTACHED TO THE MILK SUPPLY COMMISSION The Chairman, The Milk Supply Commission, Wellington. Sir, - I now submit statements showing the result of my investigations into the costs of treating and bottling milk, and of distributing it retail. While in this industry, due to wastage in treatment and distribution, more milk must necessarily be purchased than can be sold, I have followed the accepted trade custom of calculating my costs at so many pence per gallon of milk sold. For my purposes, the industry resolves itself into two sections — (1) The business units which treat, bottle, and distribute milk (both loose and bottled) ; and (2) The producer-vendors and vendors. The former distribute their own production, always raw and mainly loose, but in Christchurch a portion is bottled. Vendors buy all their milk —either raw or pasteurized—and distribute it mostly loose, but sometimes bottled. Part L—Business Units which Treat, Treat and Bottle, and Distribute Milk The books and records available to me, were those of: — Amburys Ltd., Auckland. The Auckland Milk Co., Ltd., Auckland. Stonex Bros., Ltd., Auckland. Wellington City Corporation (Milk Department), Wellington. United and Albany Dairies, Ltd., Christchurch. Devon vale Dairy Farm, Christchurch. Christchurch Dairy Co., Ltd., Christchurch. The Taieri and Peninsula Milk Supply Co., Ltd., Dunedin. The Otago Co-operative Milk Supply Co., Ltd., Dunedin. Dunedin Wholesale Milk Supply, Ltd., Dunedin. While, wherever possible, costs have been calculated on figures for the twelve months ended 31st March, 1943, in some cases costs for shorter periods had to be accepted. The books and records of these concerns were well kept, and apparently in each case gave the detail asked for by those directly interested. There was no common accounting plan, and in order to obtain comparable costs as between the various units for similar operations a considerable amount of redrafting of the information was necessary. Difficulties were experienced in apportioning certain items of expense and the costs submitted must be qualified accordingly. I would like to record my thanks to the managers and accountants for their co-operation and patience.

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