CHEMICAL MANURES. 



57 



mals sold, increase of weight in animals kept, work done by teams ; 

 but, on the contrary, debtor to the expenses of everything which 

 aided in realizing the values put to its credit. In these expenses are 

 comprehended the cost of keeping up teams, the wages of drivers, 

 shepherds, etc., and lastly the market value of food consumed, deduct- 

 ing ten to fifteen per cent, for what would have been the cost of 

 transportation had it been sold. An account established on these 

 facts always shows a loss, but the loss is counterbalanced by the 

 manure. The loss, divided by the number of tons of manure pro- 

 duced, leads to the real price of the ton. 



Now if, according to these facts, we look at M. Bou&singault's 

 account, the price of manure is no longer 97 cents the ton, but $2.62. 



As this is a question of grave import, you will permit me to show 

 you this account as two separate items one headed the arbitrary 

 price, the other the real price. 



Cost of Manure at the Farm of Beclielbronn. 

 CR. 



Arbitrary Price. Real Price. , 



Living weight gained by the stable 



at 8.07 per 200 Ibs. 135 quintals. $1092.92 



Milk not consumed by stock, at 



$2.28 the quintal 282 quintals.. 652.96 $2473.4$ 



Weight acquired by hogs, 21 quin- 

 tals 249.40 



Work of horses, 1200 days' work 



at 38 cts. per day 490.20 



$2473.48 





Cost per ton of above, 710 tons being produced : 

 710 tons cost arbitrary price, $694.32=97.79 cents per ton. 

 710 " real price, $1768.36=42.49.6 



It is evident that the arbitrary price is founded upon food given at 

 the price of cost, while the other results from food estimated at price 

 of sale. Between the two accounts there is a difference of $1074.04, 



