80 SOCIAL SCIENTIST value of family labour. But rent is included, as it should be, in the cost of tenant cultivation. 28. The cost of production here means the sum of the value of seed, fertilizers, charges on implements and wages for hired labour. In short, all the paid out costs. There was no family labour contribution in the own cultivation of lessors. 29. We have imputed value only to accountable family labour. The unaccountable labour and careful supervision are beyond our estimates. 30. The cost of production of one para of paddy, without family labour cost, of tenant farmer is Rs. 9.81 and with family labour cost is Rs. 11.86, while it is only Rs. 8.66 in the case of owner cultivator. 31. See Utsa Patnaik, 'Development of Capitalism in Agriculture', Social Scientist, September 1972, p. 21.