5/0 



Farmyard Manure. 



[NOV, 



April, 1908, pp. 18-19), 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 remain- 

 ing double columns give for each food the amount consumed in 

 the experiment 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 find that farmyard manure costs 

 from ys. to 10s. a ton to make on the farm, without taking 

 into 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 necessary 

 to discriminate and to keep the two operations — the making 

 of the dung and the fattening of the cattle — distinct, 

 so that a conclusion can be reached as to the profit- 

 ableness of each separately. Of course, in making out the 

 charges against the cattle, the whole cost of the cake, &c, 

 which they consume must not be taken, 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 £8, only £6 2s. should be charged 

 against the stock for food, because £1 18s., 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 XVII. — Cambridge No. 2. 



Dr. Cr. 





£ 



s. 



d. 





£ 



s. 



d. 



Purchase price of 2 heifers... 





0 



0 



Manure value of mangolds... 



0 



15 



0 



6 tons of mangolds at $s. ... 



1 



10 



0 



' „ „ hay 



0 



7 



6 



\ ton of hay at 45^. ... 



1 



2 



6 



„ „ cake 



0 



16 



10 



6 cwt. of decorticated cotton 









(Charged to dung) 









cake at £& 



2 



8 



0 



Sale price of heifers... 



34 



0 



0 



Attendance, 12 weeks at 6d. 



0 



6 



0 











Balance being profit 



0 



12 



10 











Total 



35 



19 



4 



Total 



35 



19 



4 



Thus the feeding has resulted in a small profit of 12s. 10^., 

 and at the same time, as was shown in Table XVI, 5| tons of 

 farmyard manure were made at a cost of us. 8d. per ton, or if 

 the heifers are considered to have been bought and fattened 

 solely for the purposes of making dung and the 12s. ioi. p-'ofit 

 is credited to the dung, the latter has cost about 95. qd. per ton. 



