VII.] COST OF FAR.)ryARD MANURE 225 



charge the dung witli the cost of the Htter and with 

 the manure value of all the foods consumed in the 

 yards or boxes. These manure values are what the 

 valuer would allow to an outgoing tenant for the 

 fertilising material which he brought on to the farm 

 during the last year of his tenancy and which he leaves 

 behind in the form of dung. Of course the valuer 

 does not allow compensation for the roots, hay, and 

 straw grown on the farm ; these, however, must be 

 reckoned in making up the cost of the dung. 



The manure value of any food (see p. 356) is based 

 upon its composition and represents the value at current 

 market rates of whatever part of the food has a fertilis- 

 ing value and may be supposed to find its way into the 

 manure ; the values employed below are those recom- 

 mended by the Central Chamber of Agriculture for 

 adoption in farm valuations and have been obtained by 

 the method to be shortly described. To arrive at the 

 cost of the dung the manure values of all the food con- 

 sumed must be taken and added to the whole cost of 

 the litter, whether straw or peat moss ; the sum is then 

 divided by the amount of manure ascertained to have 

 been made. In Table LXXI. this principle is applied to 

 the data obtained from some of the feeding experiments 

 already quoted (pp. 196-9), and also to two cases extracted 

 from the accounts of an ordinary farm. The first 

 column gives the nature of the food and the second its 

 manure value per ton ; the remaining double columns 

 give for each food the amount consumed in the experi- 

 ment and its manure value. The cost of the litter is 

 set out below, and, added to the manure values, gives 

 the total cost of the manure made in each case, the 

 amount of which is also shown. Working on these 

 lines we learn that farmyard manure costs from 5s. to 

 12s. a ton to make on the farm, without taking into 



P 



