of corn, oats, and hay, and that non-commercial horses were fed a ruch lower volume of feed. The amount of feed going to nonCommercial horses was based upon published survey data gathered Sales/employee and wages/employee from recreation horse owners.

ratios from feed retailing were taken from the 1963 Census of Retailing, SIC 5962. Many feed stores handle a complete line of livestock feeds, but the assumption was made that the share of exployees attributable to horses was directly related to the Figures shown are for the two assumed sales volume of horse feed. horse populations, 4.2 million and 6.2 million, and show upper and lower estimates of employment and wages.

Saddle and Harness Equipment

The only category horse products that is reported separately in the Census of Manufacturers is leather goods, saddles and harness, The employees and wages in manufacturing saddles SIC 3109931. and harness have been estimated using 1963 and 1967 census data. An upper and lower estimate were made and are shown in Table 15. Horse Drugs and Medicine

The volume of medicine and drugs used on horses was determined directly from a questionnaire survey made of members of the American Association of Equine Practitioners.

The value of sales

was converted to manufacturing employees and wages using data taken from the 1967 Census of Manufacturers, SIC 2833. Figures have been shown for the two horse populations (see Table 15).

Western Clothing Manufacturing

The boom in western horse activities is reflected in the increased sales of western clothing. The employment and wages in manufacHigh and low estimates of turing were determined indirectly. sales were made from sales/advertising ratios in the clothing industry, using the value of 1968 advertising in the five main westerm magazines. Total sales figures were then converted to employment and wages using ratios taken from the 1967 Census of High estimates were based on an assumed Manufacturers, SIC 232. three cents per one dollar of sales, and low estimates on five Results are shown in Table 15. cents per one dollar.

SERVICES

Veterinary Medicine

The number of people working in equine practice was determined from the questionnaire survey of members of the American Association of Equine Practitioners. People who spend part of their time treating horses were converted to full time equivalents, or man-ycars.

Farriers

The employment and wages results are shown in Table 16.

The number of farriers and their earnings were also determined indirectly. Owners of commercial horses shoe their horses more often, and pay more than do the owners of recreation horses. Estimates were made based upon the known average income and yearly shoeing capacity of farriers for each of the two classes of horses. The results shown are better described as average yearly farrier demand, instead of showing the actual supply of farriers. The upper and lower estimates shown in Table 16 are based upon the two estimates of horse population.

Publishing

Nearly 100 horse magazines were asked to furnish information on their employment, wages, and circulation. Their incomplete returns provided the basis for the estimates of total employment and wages for publications about the horse industry, shown in Table 16.

Horse Organizations

More than 100 horse organizations were asked to supply information on their employment and wages. The estimates shown in Table 16 are based upon the incomplete returns from these questionnaires.

Horse activities generate tax revenues similar to other kinds of commercial and recreational activities in the nation, with one important exception: states which permit pari-mutuel betting share in the earnings from horse racing. These earnings are a sizeable contribution to most states; New York alone received more than $155 million in 1968.

Only two types of tax revenue are shown in the study, land taxes and pari-mutuel horse racing taxes. Other tax figures were beyond the scope of this study. Racing taxes are taken from statistics furnished by the National Association of State Racing Commissioners. Real estate taxes were estimated, based upon an average of three cents per one hundred dollars of assessed value of land, and an assessment rate of 50 percent. The results are

shown in Table 17.

*Based on 1.97 million acres of land valued at $1.26 billion

VI. RECREATION FROM HORSES

Erses have contributed for years to spectator recreation at racing, but it has been only within the last ten years that they have contributed in a large way to participatory recreation. Not much direct data are available to show the increase in horse recreation, but indirect evidence confirms that growth has occurred in horse recreation. The increased number of horse magazines and their circulation, the increase in number of state breed registry orgaAizations, the growth in the number of suppliers, and the growth number of smaller horse shows reflect the increased interest

in horses. In 1966, the American Quarterhorse Association approved 1239 shows; the number rose to 1416 in 1968. Riding at stables and in 4-H clubs has increased; trail riding is becoming a major sport.

Attendance information on horse races is reported yearly by the tional Association of State Racing Commissions. The number of People attending horse races has been fairly stable during the last few years. During 1967, more than 63 million people went to Table 18 shows that horse racing attracts considerably more people than any of the other popular professional spectator sports.

sec horses race.

e estimated value of pleasure horses is shown in Table 19, based upon minimum and maximum numbers of horses.

Table 18

Selected Professional Recreational Activities

in the United States in 1967

Source: Statistical Abstract of the United States 1968, pp. 207