Durham Farms #1 - Page 44




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          cattle in the categories indicated:                                         
                    Category                Cattle                                    
                    Cows                3,991                                         
                    Bulls                    1,819                                    
                    Heifers                  5,397                                    
               Heifers and steers         470                                         
                    Mixed age cattle            97                                    
                    Timeshares Breeding      2,436                                    
                    Services bulls                                                    
                    Timeshares Breeding      3,271                                    
                    Services heifers                                                  
                    Calves              8,486                                         
                    Steers                  238                                       
                    Total                   26,205                                    
          The cattle numbers contained in Mr. Favre’s report were based on            
          tally sheets he compiled in counting the cattle.  These tally               
          sheets disclose the particular location and the cattle manager.             
          The majority of the tally sheets further contain columns in which           
          to record the tag number, tag color, sex, color, brand, class,              
          etc., of individual cattle.  However, in some of the tally                  
          sheets, Mr. Favre did not record any of this information, but he            
          recorded only total numbers of cattle and type of cattle.                   
          Further, as reflected by the cattle tag numbers that are recorded           
          on Mr. Favre’s tally sheets, there were numerous instances where            
          he counted the same cattle more than once.  Indeed, on brief,               
          petitioners concede there were duplications but argue the                   
          duplication rate to be only 9.6 percent.  Petitioners thus assert           
          there were still a total of 23,689 cattle (the 26,205 total                 
          cattle Mr. Favre determined were present, less a 9.6-percent                
          discount).                                                                  





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Last modified: May 25, 2011