Liming of Crops. 



367 



When the value of the stock at the beginning and end of the year cannot be 

 shown, the Form of Declaration at the foot of the printed account should be filled up. 

 This declaration is as follows : — ■ 



Form of Declaration io be filled up and signed, when the value of the Stock at the 

 beginning and end of the year cannot be shown in the above Account. 



I solemnly and sincerely declare that the amount of live and dead stock and 



produce upon my holding on* the day of 190 did not 



differ materially for the purpose of this account from the average amount in hand on 

 the corresponding day of previous years [t except in the particulars stated below 

 which are true to the best of my knowledge and belief]. 



* Name the day to which accounts are made up. f Strike out the words in 

 brackets if the amount is the average one. 



Particulars of difference referred to above. 



Description of 

 Stock and Produce. 



Increase. 



Decrease. 









Signature. 

 Date. 



190 



When temporary abatements or remissions of rent have 

 been allowed, a reduction or repayment of duty may be 

 claimed in respect of the amount remitted for each complete 

 year ending - on the 5th of April. The allowance may be 

 claimed under both Schedules (A. by the landlord, B. by the 

 tenant) on a special form of claim which will be supplied by 

 the Surveyor of Taxes. When the remission has the effect 

 of bringing the total income of the tenant to an amount not 

 exceeding £160 the whole of the duty paid or payable under 

 Schedule B. will be repaid or allowed to the tenant. 



The Liming of Crops. 



A leaflet (No. 17) recently issued by the Irish Depart- 

 ment of Agriculture deals, among other matters, with the 

 uses of lime for agricultural purposes. The object of 

 artificial manures is to supply plant-food ; but lime, besides 

 being a plant-food in itself, has several other important 

 functions to perform in the soil. 



It is pointed out that the application of lime sweetens 



