vii.l COST OF FARMYARD MANURE 227 



account any profit or loss on the live stock, because 

 this latter question is so much dependent upon the turn 

 of the market and the skill of the dealer. It is neces- 

 sary to discriminate and to keep distinct the two 

 operations — the making of dung and the fattening of 

 the cattle — so that a conclusion can be reached as to the 

 profitableness of each separately. Of course in making 

 out the charges against the cattle, the whole cost of 

 the cake, etc, which they consume must not be put down, 

 but only that part of it which is not debited to the dung 

 as manure value ; e.g., if a ton of linseed cake cost Z^S, 

 only £6, 2s. should be charged against the stock for 

 food, because £1, iSs., its manure value, would be 

 charged to the manure. 



To make this clearer, we can draw up a balance- 

 sheet for the feeding of two of the heifers already 

 mentioned : — 



Table LXXII.— Cambridge, No. a. 



Thus the feeding has resulted in a small profit of 

 I2S. lod., and at the same time, as was shown in Table 

 LXXI., 5^ tons of farmyard manure were made at a cost 

 of I IS. 8d. per ton, or if the heifers are considered to have 

 been fattened solely for the purposes of making dung 

 and the two accounts are combined by crediting the 

 1 2s. lod. profit to the dung, the latter has cost about 

 9s. 4d. per ton. 



