The Farmer 



should be shown. Turnips and swedes present 

 the most difficuh case : here the cost of pro- 

 duction must go on the debit side, and the food 

 value to the sheep — not the cost price — on the 

 credit side. The loss on the root crops should, 

 in my opinion, be charged against the whole 

 rotation of the arable land, for their employ- 

 ment is one of the methods of keeping the 

 arable land clean and in good heart. By 

 following the above plan it would be possible 

 to arrive at the real profit and loss on the 

 arable land. 



The Royal Agricultural Commission has pub- 

 lished hundreds of most instructive farm budgets, 

 which will repay careful study. 



The question of the amount of foodstuff 

 grown in the country is of such great importance 

 that I cannot leave it yet. I think that perhaps 

 in the case of sheep farming the English 

 average is as high as possible ; though better 

 management of our second-rate grass land 

 would lead to its carrying a greater number of 

 sheep. But this certainly is not so in the case 

 of stock. A far higher head of stock could be 

 carried than is seen in England to-day, and 

 that not only without decreasing the amounts 

 of produce of other kinds, but actually while 

 increasing them. Everyone knows that during 

 the past twenty years the head of stock of all 

 classes has not increased in proportion to the 



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