2C8 BOARD OF AGRICULTURE. 



lots, are suKi Tlie comparative money values, as calenlated by the- 

 Station in the manner previously explained, have much more sig- 

 nificance than the excess of selling price over valuation, because the 

 selling price varies in some instances according to the quantity of 

 fertilizer sold, conditions of payment, location, &c. 



There is one point in connection with the excess of selling price,, 

 however, to which attention should be called, which is that the same- 

 excess of selling price over valuation in two cases does not neces- 

 sarily mean that one fertilizer is sold as cheaply as the other. This- 

 can be illustrated as follows : A's fertilizer is sold for forty dollars 

 per ton, and values at thirty- two dollars. B's fertilizer sells for 

 twenty-four dollars per ton, and has a valuation of sixteen dollars. 

 The excess of selling price is eight dollars in both cases, but this is 

 only twenty- five per cent of the money value of the ingredients in 

 A's fertilizer, while it is fifty per cent of a similar valuation of B's 

 fertilizer. In other words, B is charging the farmers twice as much 

 as A for handling a given quantity of plant- food. 



The figures which show the composition of the various fertilizers 

 analyzed represent the pounds of ingredients found in one hundred* 

 pounds of the fertilizer. 



