50 MILK PRODUCTION COST ACCOTJNTS 



and tenant, gives a tenant credit for all manure resulting 

 from purchased feeds given to stock, on a basis of f of the 

 total value of the phosphoric acid and potash in the feed, 

 allowed for all unused maniure. A credit of 70 per cent of the 

 total value of nitrogen is allowed when the stock is fed on 

 pasture, and of only 50 per cent when it is fed in the barn- 

 yard. When one crop has been grown after appHcation of the 

 manure, a credit of one-half the above amounts is allowed. 



There are tables in the EngHsh publications referred to 

 above giving the amounts of nitrogen, phosphoric acid, and 

 potash voided from the various grains fed to dairy cows. 

 Given the quantities of feed consumed and the prices for the 

 elements needed on a particular farm, the real value of ma- 

 nure under particular conditions of soil and feeding can be 

 definitely ascertained. 



