74 



PRIMARY RESULTS 



9 



es 



yard Ma 



1C 



s* 



Cos 



ysis 



LE XIIL 





al Cos 



3 



~ 



- 



<A 1-4 



I 2 



. Midlands i 

 S. Eastern L 



if the book-keeping on the 

 farm were such as would 

 direct the attention of the 

 management to the question 

 of relative costs of farm-yard 

 and mineral manures of equi- 

 valent fertilizing value. 



The figures given here 

 show the cost of farm-yard 

 manure on two farms. The 

 cost is made up from the cost 

 of food residues, the cost of 

 purchased litter, and the cost 

 of certain labour items. 



The cost of the manurial 

 residues of foods is calculated 

 from Voelcker's and Hall's 

 tables brought up to date as 

 regards unit values. The whole 

 cost of the foods has been 

 charged against the live stock 

 consuming them in the first 

 instance, and they have been 

 credited, subsequently, with 

 the value of the residues ; 

 this figure is then carried to 

 the debit of the farm-yard 

 manure account. 



No charge is made for the 

 home-grown litter in the 

 manure. The justification for 

 this omission has already been 

 given (see p. 45, ante) and is, 

 briefly, that straw is to be 

 regarded as a by-product in 

 the production of grain, not 

 as an object of production 

 itself. Any straw or other 



