556 THE HOME, FARM AND BUSINESS CYCLOPEDIA. 



10 milk cows : 86 tons .............................. $184. 



Proportion of attendance ......................... 40 * 



Milking ............................................ 20 : 



T,,tal debit ......................................... $5-26 



Increase on 10 fattening cattle $5 per head per 



month ........................................ $300 



Manure (bedding inclusive) GO tons .............. 50 



$350 

 Milk from 15 cows : 180 days, 10 quarts at 



I] cts $225 



Manure 50 tons .. 40 



$265 



40 tons green fodder, supplied to other cattle 86 



Total credit $701 



Balance to credit $175 



Twenty acres, under ordinary good pasture and seasons, will graze seven 

 head of cattle : 



Rent or value of 20 acres at $3 $60 



Proportion of management 7 



$67 



3 J fattening cattle for five months $50 



3J milk cows, 150 days, at 8 quarts 60 



Estimate value of manure left 10 



$120 



Credit balance $ 53 



In the case of " soiling " a clear profit of $175 and that of grazing $53 

 the one equal to nearly three rents per acre, the other hardly one rent. 



I am handling a strict debit and credit account, and not speaking of so 

 much flesh or milk revenue per acre, without charging what very few 

 farmers do charge in estimating profits. All this, remember, without any 

 help from bush or stubble pasture, and any roadside pickings no meal, 

 bran or slops of any sort, but the plain produce of the soil in each case. 



Again, then, let us note that " soiling " in Canada means fully three 

 times the profits of grazing, in addition to other considerations now to be 

 examined. 



