THE VALUATION OF FERTILIZERS 195 



anything of value. The orders for 1919-20 for superphos- 

 phate prices suggest higher values. 



The Valuation of Compound Manures. The framers 

 of the schedule have introduced under the head of compound 

 manures a slightly different method of arriving at their results. 

 The value of the nitrogen is placed at 185. 6d. per unit, which 

 is equivalent to 155. $d. for ammonia, instead of 135., as in 

 sulphate of ammonia. Soluble phosphates are allowed for 

 at the uniform rate of 4$. 3^., whilst citric soluble phos- 

 phates are allowed 2s. 6d. per unit, insoluble phosphates 

 is. 6d. per unit, and potash is put at the high value of 

 i 55. per unit. The price in May, 1919, for mixing, 

 bagging, distributing and average transport worked out 

 at 2 155. per ton, although discounts are allowed for 

 early deliveries. Hence the zero point is 2. 155., but the 

 curve is a straight line. It does not seem a very logical 

 system to pay a higher unit price for valuable ingre- 

 dients in a compound manure than for those in other 

 fertilizers, but it is not altogether to the advantage of the 

 farmer to consider it from this point of view. Nitrogen in 

 mixed forms is more certain in its benefits than nitrogen in 

 only one form and the increase in price for this advantage 

 is very moderate. If one works out average reasonable 

 mixtures of superphosphate and sulphate of ammonia, one 

 will find that the farmer is always paying about 2 155. 

 for the work done in mixing, bagging, etc. Whether it is 

 worth his while to pay this price depends upon the magnitude 

 of his orders and the facilities which he possesses on his 

 own farm for doing the mixing himself, a subject which is 

 discussed again under the heading of Storage of Fertilizers, 

 p. 197. 



In reviewing the whole subject of the variations of these 

 manures, it will be noted that, except for sulphate of ammonia, 

 the zero price of fertilizers is high, varying from 2 to 

 4. It would be more convenient if the zero price 

 of compound manures had been placed rather higher, so as 

 to avoid the necessity of having a duplicate system of unit 

 prices, but there is something to be said for the arrangement 



