yote.^, Communications and Reviewa. 371 



21. Is. Id. per acre, the grass land during the same period has 

 shown a profit of 7s. lie?, per acre only. The prejudice that 

 exists to-day in favour of grass-land arose, of course, during 

 the agricultural depression, when everything which tended to 

 minimise expense was welcomed, and owing to the complete 

 lack of anything approaching accurate accountancy in farming, 

 the effect of the altered conditions of to-day are not fully 

 appreciated. 



Mr. Strutt's accounts call for very close study, and they are 

 stated w4tli great detail and completeness, so that it is possible 

 to arrive at the profits for any given period. Thus, whilst the 

 results for the past eighteen years are as just stated, the profits 

 during the last six years are even more strikingly in favour of 

 plough land, for the accounts show an average credit balance of 

 21. 14s. ^d. per acre on arable land, and only 6.9. M. per acre on 

 grass land. 



The profits, or losses, on every individual crop and on all 

 classes of live stock appear, and with regard to the latter, it is 

 interesting to note that only the cows and the poultry have 

 shown a profit throughout the whole period of eighteen years. 

 Cattle, sheep, and pigs all show a loss, though the cattle and 

 pigs have been profitable during the past six years. 



Mr. Strutt's paper, which can be obtained from the Secre- 

 tary of the Surveyors' Institution, is deserving of the closest 

 examination, and it is to be hoped that the example set by him 

 in careful accountancy may find many imitators, so that 

 more data may be available in the future as to the condition of 

 the agricultural industry. 



C. S. 0. 



The effect of Foot-and-Mouth Disease on the Milk Trade of 

 Lancashire. — A great deal has been written on the hardships 

 incurred by feeders through the prevalence of foot-and-mouth 

 disease in Ireland, but little has been said of the consternation 

 among the milk producers of this county, caused l^y the 

 embargo on Irish cattle. 



Lancashire, as probably all the readers of this note are 

 aware, is one of the largest milk producing counties in the 

 kingdom. This is due to the densely populated districts of 

 south and south-east Lancashire that have to be catered for. 

 The dairy farming of the county may be divided into three 

 classes. The first is to be found close to any town. Here the 

 farmer produces milk and sells it in the town. He seldom 

 sells it to a dealer but "kits" milk, which is the local term for 

 retailing it. This class of farm is worked purely to produce 

 milk, and nothing is kept except cows in milk. No calves 

 are reared and the cows, as soon as dry, are sold as " lying 



