80 The Farmer's Business Handbook 



half of the original value of the manure and one- 

 half of the cost of hauling it. If this is done, 

 some account must be debited with a like amount. 

 Suppose barley follows the corn. Then Barley- 

 Field must be debited with an amount equal to the 

 credit of Corn Field. But there will be an unused 

 residue of the manure after the barley has been 

 harvested, — how much it is impossible to esti- 

 mate. If wheat follows the barley, then, it will 

 receive some benefit from the manure that was 

 put on the corn ground, and even the grass and 

 clover which follow the wheat will be the better 

 because the corn ground was treated with this 

 dressing of manure. Sir J. B. Lawes found that 

 liberal dressings of manure produced beneficial 

 effects for many years after their application. 

 It is evidently impracticable to follow one or a 

 hundred loads of manure through this labyrinth 

 of debit and credit. Quite as accurate data will 

 be secured if no credit is given to Wheat Field for 

 the straw unless it is sold in the market. This 

 would obviate making any debit or credit charges 

 for the straw used on the farm, in which case all 

 of the accounts could be closed at the end of 

 the year and gain and loss approximately deter- 

 mined. We would better leave these changing 

 values to the good judgment of the farmer at 

 the end of the year. 



The expense of hauling the manure falls most 



