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Rainbow Ranche Collection

Letter to "Sirs" [J.E. McAllister and Robert Stanhope Dormer] from[James Goldie], March 21, 1931 Goldie, James Mar 21, 1931

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Full Text

 Dear Sirs   i-
Rainbow Pane he f
Okanagan Centre,     B.C.
March 2lst.I93l#
o
^ur books have been audited, but as yet the Balance sheet
and Report have not been received.
Our own statements are finished,and you will find enclosed
statements of Production Costs,Administration account,Inventory,
Crop Yield, Cash Statement and a Production Cost on the Sox Basis.
Aluo Box Cost ^or the 1029 Crop year.
The figures in these statements should agree with the
Auditors Balance Cheat..
o
IradMctioji. cagt.
This is
1929 crop year also
itive figures  for the
made out as nearly as  possible'to  the one  for the
1928. It la  difficult  to set up compar-
dlfferent years on account of the change in
yield,  conditions mm\
wa can work it out.
detail* of which
After extracting
methods. The  Box cost comes as near to  this
The  total* of the  1929 are  inserted,the
will  be  found in last  years  statements.
the extraordinary expenditure   from both years ,1950
is lower  than I9S9 by $2426.20 .
ftr&lpya material
Tlnder  Tools &  Repair*  etc.   la  expenditure  for a  Killlfer
suh-soiler,  a  cover crop disc.  • disk  furrow maker and some  ladders
amounting  to $ 720.20.       In 1929 under this  ola^i,  and under the name
of auadrjr repair* eta.   was   |  1061.68    In 192*? Tractor and Disk were
included
S030.4Q
'! re hard material
le^s eauipment
CTFAPITI73   FlOtff?
1930.
558*. $6
4 500.88
1929.
6359.75
5197.49
1928.
7187.20
{1,050.40
5156.m
QXSMI±J^ML. 9569.21 7865.95 fttOf.oS
fa have  fairly accurate  figures on labor cost  for the different
orchard operations  If you wish them. The lack of water in 1930
accounts largely ^or tha increase In labor. Pore  t&m© was spent
on thining,  irrigation and cultivation.  There  was also much more
spraying done.
1930 1929. 1923.
.Flaking, .and hauling 4I8I.0S 4845.89 4995.32
The total  stable cost ha^  been shown under this head but should
have been divided 50-50 with the orchard account. Another correction
which  should be made  ii  that Picking should be charged with about
$130.00 for supervision,   this coming o^ Packing House supervision.
PflQkjna:* Included in  Packing Material  sundries are
electric  wireing and orchard boxes amounting to C>386.9S.
The labor is higher and the material lower than last year.
size  ^ruit affect these figures.
items  for
;mall
price. A
This resulted
basis it cost
Truck. To
hire outside
loose orchard
difference  ^e
out  it  wAulrt
materially.
our truckers
Tat out o^ th
S.       The old contract could
rord Truck was  purchased  to
in giving us better service
li much fee  1929 without all
clean out  the  fruit  that  wa
trucks  to haul   to fin^ield.
boxes and two cants f&Jp the
tween loose and packed boxe^
be  found   that  this  trucking
There  la another  feature  t
did  considerable car loading
Did  contract.
old
not be  renewed at  the
do  our own  trucking.
Taken on an average box
owing for deprecation on the
*  to held loose,we had  to
This cost  three cents  for
loose apple box.     if the
,and  also culls,were   figured
brought up the average cost
o be  taken into consideration,
and odd   jobs  which  we did  not o
torch 2lst.   Ii$l.   (   2)
Car , .loading* The  regulation charge  f&r this operation  by* the
packing houses  is  three cents. The   fruit  we  ship off the   //ha rf is
loaded  by the C.P.R.   for hal^ a  cent a  box,   which only about covers  the
dost  o^ lumber  use1. All  cars  we  receive or load on  the Slip at  the
entre *0«t   "2.50  per car  *hr t//itching. ff§  load considerable   fruit
for shipment  to  7ernon   "or storage and  reahipment.     Tha   freight  on this
is   peld   Pfcr  by  th*  4ea©Oiat%#d and   charged   to   the     Pool.
qv^phlat)..
4dmi,niatration«     The detail  ia  shown on the  itatMNBtt under  this head.
Interest.. The  Interest charge  is   1  579.35  from  this   is deducted
Dividend*   from the Vernon   Fruit  ^Jnion stock       |  232.16.
Insurance* Included  in  this is  Umployer* s Liabilities   .
Add it 1 o.na 1  Ino oma Tax.       We have  been checked up on our charging
to  operating expense  the amount o** Tractor and Disk also addition  to
Packing Rouae.   They have *dde*3   this   to  our Profits.
it ion. The Auditors  statement  will  show this  in detail.
HSCKIPT3. Our inventory statement  shows an estimate net
return  for frail of    I 30405.73.   Qn this  basis our books  fehow a  lo$5*
<*     \  13429.53.        rrom  this   should  be deducted   the   HOOO.OO Director:.!
expetosc,   which would  leave  §  9429.53  loss   for tha  years  operation.
1930   "POP     ViSAP     C^yy     ?_T      BOX   .
You have *&tt*»ent* covering the  1928 Crop year*
and  we are  Inclosing one for the  1929 Crop year.
As  far as  possible  items  o^ extraordinary expenditure have  been excluded
from  the unit figure,  and  shown at  the  foot  to make  up the Total Cost.
In this  way a   fairly good eomparitive  figure  is arrived at.
It  will  be seen that  the small crop and extra administration cost make
up a large   part of the difference,   between 1929 and   1930.
All  our Operation*  Interlock so much that  it In difficult  to classify
the charges  exactly,  but  this  statement does  show the  total  00it regardless
of how the items are classified.
According to  this,Bulk apples  delivered  to  the  Winfield Packing House
cost us  58.70 cants  for 40  pounds of fruit and. it  is estimated  that  we
will  receive about  91 cents.
INVITO? Y   .
In arriving at values  we have  tried  to  estimate
as neer as  possible  what  wa  should receive. It may be early to  guess,
but we do  not  think our values much too low.       The Jonathan pool has
been closed  and a*gr figure is  within a   few dollars  of being correct.
The  Box material  is also valued at a  fair price.       The Paper may be
a  bit too low.
aaag xlma^
The  yield  wan  seriously affected  by the  lack
of si^e of  the  fruit.       The   farmer and  Calome  were  particularly hard hit
in  this  way.       .iven when shipped  in bulk cars apples  smaller  than 163
size  were culled. t   ;   it  was   the &ft  year ffrr both Orab-i and  Wealthy.
These   two  were  fp£^j$$$$$     5000  boxes  less   than 1929.
Owing  to drought Snot  there  was considerable .Vewtown left on the  Trees.
CA5H   ctat';kj:ty .
The  Inventory is  such a  largo   factor in  this   that
it has  little  real value  today. Jhcn   null  returns have  been
received a new statement  will" be drafted.
Zfets Al*^ A/^^d^^GA^-%^ £j-seJr- <pWv*c f%X*~e~4-JL .a^aAHh, jp*u^ 0
PRODUCTION    G05T
1930    PROP    Y5AR
ORCHARD
ftfrt9ri.3l,
45.682 box crop.
O
Spray 1277.16
Fertilizer & cover crop seed        694.95
Water 1278.60
O   Tools,  Repairs  etc. 1367,85
Stable  (chgd.direct to Fruit C.
Tractor (supplies & repairs)        708.30
L^ftor.
Thining 3257.70
General labor. 6511.51,
Picking &  Hauling  to Pck.  House.
Picking 3080.05
Orchard Teaming 828.32
Stable <fost  (entire cost) 272.71
racKing.
Boxes 4795.88
Paper 1630.14
Nails 157.15
Labels 120.00
Liners 177.76
Sundries     (^^^^t^ftJf-f^   1*  517.15
Labor packing       *^«^«ja /
Packing Jft<93ry
Sorting
Pressing
Checker
Dumper
Truckers
Labeler,Liners9crates
General
Supervision
Box making
Shipping»
Trucking 889.0I
Car loading 55.00
CP.R. loading,Spotting,Braeing 252.10
Storage.
Storage of Mac. crates 14.38"
(Warhead.
0    Administration (#4000.) 8676.77
Interest (#79.55 - 232.16 547.19
Prov.Land &School Tax 3290I8
Insurance 510*59
Additional Income taxI926 1929. 493.71
Depreciation written off 1585.58
1454
950
194
175
171
322
296
69
402
.49
.16
.75
.92
.60
.15
.27
.70
*I6
II74I
Less acct.payable written off   15
Total production cost
.02
5326.86
9569.21
4181.08
7598.08
4465,87
II56.II
14.88
U?J5,22.
45855.31
figcelpts
Sales to date
Inventory 1930 crop
Loss on 1930 Crop operations
Less increase in value of
1929 crop inventory
Loss shown on Balance sheet Feb»I93l
2405.78
g,8,QQQ,Q0
50405.78
|  15429*55
II5II.4I
|     2118*18
1929 costs
6858.75
FSiJ.i'JT /   7865.95
4845.29
10522.72
5567.95
1325.98
„ 9715,02
&4S497.66
64517.25
{I929Prof|21019*57
1^Ayf~A~tC&^A UrhA*L)A*~e&, +*u,
A^*SS>, iM.^ +*+C Ay^tA^^UA_.j^x/4tu^
a,t-r\'t^, A*Jt
• PAI .»««<■
- *y^e*i ei^+i^fr /ttb'jy
■ 1930     CROP    YEAR    COST    PER     BOX
packing
Material.
Bpxes
Paper
Nails
Labels
Liners
Sundries
Labor.
Packing
House labor
SHYING
Trucking
Loading
JOKING.
Picking
Teaming
>V3rh9ad .
Administeration
Interest  (Bal.)
Land Tax
Insurance
Depreciation
^ORCHARD COSTS.
fTflTAL COST.
Orchard box& wire ing
\    Dominion Tax
.  Director expense
Squipment
Zotal JIXPIINPITVRS
Total Crop 45.682 Boxes.
Total
Cost
28331
Wraps
1392
H.H.
3219
Bulk
I0541f
Winfld.
yyj
1070
Crabs
Feb.28th, 1931.
351
Cherries
4795.88
1650.14
157.15
120.00
177.75
150.20
J703I.I3
1454.49
5QQ9.38
$4463.9,7
889.01
. gg7.I0
JII5g.II
3080.05
______
$4181.08
4676.77
347.19
329.13
#10.59
,1585.58
15.16       15.16
5.75
.50        .50
.41
.62
__j_\  22.92   .48 16.14
5.13
_J_  14.25  9.12  9.12
15.16
.50
15.16
.50
.43 16.14   .43 16.14
7.92  7.92 7.92  7.92
|7247.3I
14169.97
I #§249.37
366.95
493.71
4000.00
.   725.28
I 43855.31
1.94 1.94 1.94 1.94 1,94 1.94
.76 2.70 ___,_ 2.70   .76  2.70   1.94   .76 2.70   .76  2.70
6.74 6.74 6,74 8.74 6.74 6.74
___ 9.15 __l_ 9.15  2.41 9.15  2.41 9.15  2.41 9.15  2.41  9.15
1023 10.23 10.23 10.23 10.23 10.23
.76 ,76 ,76 .76 .76 .76
.75 .75 .75 .75 ,75 .75
75 75 75 75 75 75
3^46 15.95  5l46 15,95  3I46 15.95  5!46 15.95  5^46 15,95  5I46 15.95
31.96
96,63
31.66
_____
84.72
31.66
59.46
31.66
58.70
31.66
83.52
31.66
83.52 1950 CROP YEAR
ADMINISTRATION ACCOUNT
Feb.28th. 1931
Q   J. Goldie wages
Goldie Motor allowance
Goldie bonus 5%  on %  17,250.00
O
1930,
| 3000.00
360.00
862.50
Travelling expense. Victoria & Vancouver
Victoria & Vancouver 75.00
Wenatchee 50.00
Penticton 8.00
Audi to r
Telephone 4 Telegraph tolls
Telephone Rentals
Postage & Revenue stamps
Books & Stationary
B.C.F.G.A. sub.
Taking levels from Woods Lake  to Okanagan
Two copies of Companies Act
Legal Expenses
Safe deposit box in C.B.of C.
Three copies <bf Vernon News  to Dec. 1931.
Directors expenses
135.00
100.00
29.27
81.00
15.10
1591
I.00
50.00
2.00
56,49
5.00
7.50
4676.77
4000.00
1929.
2500.00
560.00
75.00
105.00
25.51
78.50
12.00
24.61
7.00
5.00
8.10
| 8676.77     | 3200,52 o
1930 crqp YEAR
INVENTORY
Feb. 28th. 1951.
Fruit on consignment.
Macintosh    5752 XF.&F.
2522
Cee.
424 H.H.
1259 Bulk(Brown Core)
83
40
40
20
3097.
923.
160 •_
251."
¥9S/,9f
i i& vf $ ■<*«.
4436.
Jonathan
10549
4776
150
XF.&F.            83     8755.
CBS.             43     2053.
H.H.             40       60.
I960
Bulk             40      784.
II652.
Lt 9 IM
Delicious
1930
XF.F.&CEE       I.00
1880.
Za¥79,PJa~
Wagner
944
F.&CEI.&H.H.      75      703.
? /I.I, 3
59,32
Bulk             35     2076.
2784.
m.SH,
Spitzenberg
833
F.CEE. &H.H.      80
666.
J   i^lS    __
Newtown
2975
XF.F.CEE.&H.H.    75     2156.
379
Bulk             40      151.
2307.
Homes
3209
Bulk             35
1123.
t <,*'■-■-'.••■-
Sundries
68
XF.F.CEE.&H.H.    75
51.
Salome
III3
Bulk             35
400.
j I3,uy
Nonsuch
306
42611
Bulk             35
Boxes
72.
it i ,y*
o
Plus estimated rebates 4overage
25S7I.
2629.
Inventory of
Fruit
on consignment Feb.23th 1931.   $ 28000.
( Fruit, sold*
207.57             )
Cherries
351
Boxes   ffitifct                                )
( Crabs
1070
737,37             )
1507.84            )
Wealthy
I$70
( Local& Culls
152.7,0    2405.78
28000.00  }
)
( Inventory
426II
( Total Crop
45632
Boxes Estimated # 50405.78  )
INVENTORY OP MATERIAL
Boxes
5650
10940
,530.0
17390
made up.
made up (at Winfield)
K.D.
® 144                         2505.00
Nails
10
kegs    i^5.00          50.00
Paper
5
13
7
14
~39
3
72
I
Bdls 9 by 9 dry plain
..10  10 ..
..  II  Ii  ..
.. 10  10 dry printed
BdlS.       9   J4I.00   156.00
Bdls. 9 by 9 Oiled printed
..10  10
..    XX     xx     ..       ..
Bdl§.       i ..J5.00    580.00
..-7.9
Liners
%
5
Bdls.       m    |5.00     27.00
Labels         3
Inventory of Materi
Bdls.
al Feb. 23th 1931      $ 3118.00 XF.   FANCY CEE  H.H.
1930 6rop YEAR  YIELD
Rainbow Shipments
Pounds  Boxes trapped H.H.
Bulk   Bulk
Bulk
Feb. 28th. 1951 .
Windfleld Shipments   * Total 1950
Pounds
Bulk
Boxes
in
Bulk
Boxes
in
Packs
1930
1929
O
Wealthy
Macintosh
Jonathan
Beliciaus
Wagner
Spitzenberg
Newtown
Roues
Sundries
Salome
Nonsuch
67
1844
592
529
5
wr
3037
30,
839
301
3665
2322
424
8705,
4776
150.
988,
300
362
369
213*
666
129
39.
.  1525]
.  593,
228.
!    I7!
\          8,
'   38]
* 15958*
'   9336* 1892*
50567
78435
128802
1259
I960*
2—
y  3219*
369.
6054.
15325.
1830.
731
795.
2847.
301.
424.
150.
215*
58.
228.
30*
•
33]
•
•
•
♦
23551*
.1892^
1259
I960
3219
237295
128370
39773
8238
413676
5932]
579^
3209,
994]
119]
206,
I034I]
4981!
Crabapples
Cherries
Total Crop in Boxes
1670
7757
17455
1880
6876
833
3254
3209
68
III3
206
44281
1070
351
5109
9868
I5II2
2942
5890
1252
4499
4490
85
5000
489
48714
5667
298
45682.  52679.
Macintosh ib bulk was orchard runMBrown Core" fruit, not permitted to be packed.
Jonathan Bulk went over grader and held loose in boxes. Mostly large sizes of XF.F. &CEB with some House hold.
All fruit shipped through finfield was ordered held loose in boxes for later shipment.  It was drawn out to roadways
trucked direct to Winfield from orchard.     Practically all this fruit was sorted over grader and shipped in
All varieties were of smaller size than usual.  There was also more Brown Core and Drouth Spot, this along with the
sizes caused the crop to be less than it would have been under ordinary conditions.
The Color was poorer than usual, but the fruit was very free from wo™ injury and defects.
Bulk is reduced to boxes on the basis of 40 pounds to the box.
The fruit held over loose in apple boxes and later shipped in bulk caused a heavy carry over of both boxes and paper
Our present Peking House equipment could handle very little more fruit than was put through this year.
O O 1
1
0
1930    CROP    TSAR     .
0
FEB.  23th.
1951.
CASH    STATEMENT                AS AT
o
1
*
o
Account Pavable
Wages
Income Tax and Land Taxes
Sundry Creditors
Box shook unpaid
Bank Loan       .                       /3ooo
Vernon Union (advances on fruit)
Winfield Growers    ..
Accounts Receivable.
Sundry Debtors
Cash in Bank
Balance of Accounts Payable or
the amount that  the  Inventory
must net to break even
Inventory of Fruit on consignment
Inventory of Packing Material
Liquid Liabilities  exceed Liquid Assets  by
652.60
1650.10
154.84
5559.21
IS900.00
17128.87
2494.72
I
1
1
38420.34
831.43
225.50
605.95
37583.91
28000.00
9588.91.
3118.00
6470.91
During the year there was added to capital
for purchase of Ford Truck and heater
account
I 1125.15 1929 CROP YEAR COST PER BOX
Total Crop 52679 Boxe3.
Feb 28th,  1930,
O
o
PACKING
Matgrlftl
Boxes
Paper
Nails
Labels
Sundries
Liners
Labor
Packing
House labor
SHIPPING
Trucking
Loading
Picking
Teaming
QVBRHBtAD
Administration
Interest
Insurance & Tax
Depreciation
Orchard QQST_
Equipment
Dom.  Tax
Bad Debts
TOTAL EXPENDITURE
Total   32461
9675
Cost    Sraps
H.H.
7904,4617,25
17.25
1813.86  5.60
175.65   .50
.50
148.00  .45
284.45   .62
.62
191.30   .59
WW
.01
692
Tiered
2430
R.Bulk
4437 2984
VFU.&Winfd.  crabficherry
17.25
.50
18.37
.it
.5.9  18.96
17,25
,50
.62
18.37
10522.72
1774.45     5.46
5593.50    7.96  15.42     7.96     7.96     7.96     7.96     1.28     1.28
5567.95
2,02
1.28 1.28 2.20 2.20
.52 2.54
1068.22 2.02
255.76   .52 2,54
1525.93
5666.54 6.96       6.96
1176.75 2.23  9.19  2.23  9.19
4945.29
5200.52 6,11       6,11
510.58  .50        .50
548,73 1,03       1,03
1496.58 2r84 10.48 2.34 10.48 2,34 10.48 2.84 10.48
5564.19
13063,44      24.79      24,79      24.79      24,79
2.02
2,54
2.02
.52
2.54
2.02
2,02
2.02
t52
2.54
6.96
2.25
9.19
6.96
2.23
9,19
6.96
2,25
9.19
6.96
2f25
9.19
6.II
.50
1.03
6.II
.50
1.03
6.II
,50
1.05
6.II
,50
1.03
2.34 10.48 2.34 10.48
40675.57
1661.28
910.83
250.00
$ 43497.66
85,43
73,33
73,92
48.28
24.79
47.76
24.79
67.57
O

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