358 VALUATION AND PURCHASE [chap. xii. 



the only loss will be the amount retained by the animal. 

 Similarl}', milch cows will retain more than fatting 

 bullocks, young growing stock than work horses ; and 

 again, these variations will be set off by the fact that 

 both milch cows and young stock arc largely fed on the 

 land. 



Taking these and other considerations into account 

 J. A. Voelcker and the author have constructed a 

 scale of compensation for purchased foods, which has 

 been largely adopted by valuers in practice, on the 

 following basis — one-half the nitrogen, three-quarters 

 of the phosphoric acid, and the whole of the potash 

 in the food consumed during the last year of the 

 tenancy will be found in the dung, while of the food 

 consumed in the j)revious year only one-half of these 

 latter values will remain on the farm. Thus the figures 

 given in Tabic CI I. are obtained for i ton of purchased 

 foods. 



A more complete set of figures for the foods in 

 general use may be found in /. Roy. Ag. Soc, 1902, 

 p. 1 1 1, or in a report published by the Central Chamber 

 of Agriculture. 



Of course, no such table can hope to be more than 

 an approximation to the truth ; as has been indicated 

 above, the style of farming must introduce variations 

 special to each case, nor can the table take into account 

 any bad management of land or manure on the part of 

 the farmer. The table assumes ordinary mixed farming 

 and reasonably good management of the dung heap. 



