38 FODDER IN INDIA. 



to vary from 3 lbs. to 10 lbs. per cubic foot ; this is a good 

 margin and will show the possibilities-^also the need for 

 care and intelligent calculation. A big "surplus" on a 

 stack is equally as culpable or as bad management or what- 

 ever term you care to use as a big " loss " ; the results are not 

 always the same ! Now it seems to me that the Manager 

 being the responsible person for both stock and books, pro- 

 vided that he can produce the quantity of any Stack as borne 

 out by his ledgers when required, or hand over to a suc- 

 cessor or other authorised person to their entire satisfaction at 

 any time nothing more is required. Surpluses and losses 

 have to be accounted for and adjusted monthly — accounts 

 are audited monthly — ledgers and other books as well as 

 stock are inspected regularly and constantly— if rates are 

 satisfactory or if not explicable, what more is wanted ? Let 

 the Manager arrive at his figure as he will (in reason) once 

 he enters it in his book " by the laws of the Audit Depart- 

 ment it altereth not" he must abide by it and it is obviously 

 to his benefit and credit to avoid a "disproportionate" 

 surplus or loss for which a satisfactory explanation is not 

 forthcoming. 



Measurements for Circular Stacks : — 



(The square of the average girth in feet multiplied by 

 •07958) X (the height from the ground to the eaves in 

 feet) + (the square of the girth at eaves in feet multiplied 

 by '07958) X (one quarter the height from the eaves to 

 peak). 



Measurements for Rectangular Stacks : — 



(The area of the base plus the area at eaves plus the 

 area halfway between base and eaves) x 4 : (divide this 

 total by 6, and multiply the remainder by the height from 

 ground to eaves) ; + (the mean area between eaves 

 and ridge, multiplied by \ the height from eaves to 

 ridge). 



These measurements though not strictly exact in mathe- 

 matics are correct in practice, and allow sufficiently for 

 ordinary wastage in tops and bottoms. To find the contents 



