542  The  Yorkshire  Farm-Prize  Competition,  1883. 
An  Ayrshire-Shorthorn  cross,  and  her  calf  a few  days  old,  were 
confined  together  in  a loose  box.  This  cow  had  a wonderful 
show  for  milk  ; her  calf  was  allowed  to  suck  for  a few  days 
to  soften  the  udder,  but  this  is  not  generally  practised.  An 
attack  of  milk-fever  had  been  much  dreaded  in  this  case  pre- 
vious to  calving.  A three-gill  bottle  of  linseed-oil  had  been 
three  times  administered  at  intervals,  also  1 lb.  of  salts  and 
treacle,  and  a “red  drench”  (Day,  Son,  and  Hewitt’s).  Two 
quarts  of  blood  had  also  been  taken  from  the  nose.  These 
precautions  seemed  to  imply  a quantity  of  physic ; but  the  fact 
was  before  us  that  the  cow  and  calf  were  both  in  good  health, 
and  promised  to  bring  good  profits  to  their  owner.  During 
summer,  when  the  cows  are  at  grass,  half  a stone  of  treacle  in 
warm  water  is  given  from  12  to  24  hours  before  calving,  and 
a quarter  of  a stone  of  treacle  in  oatmeal-gruel  immediately 
after  calving.  All  cows  are  bled  about  two  days  before  they 
calve  by  opening  the  nose-vein  ; not  a cow  has  been  lost  by 
milk-fever  since  this  practice  was  adopted. 
Much  has  been  spoken  and  written  for  and  against  the 
application  of  purely  commercial  principles  to  farming.  In 
Twyers  Wood  and  East  Park  farms  we  have  a practical  illustra- 
tion of  the  working  of  those  principles.  Mr.  Turnbull  was 
told,  when  negotiating  the  lease  of  Twyers  Wood  farm,  that  if 
he  would  give  a rent  of  46s.  per  acre  he  might  crop  the  arable 
land  as  he  liked,  and  sell  what  he  chose.  The  landlord  so  far 
has  certainly  not  suffered  from  this  freedom  of  cropping  and 
sale,  and  the  tenant  expresses  himself  satisfied  with  the  results. 
The  annexed  stock-taking  particulars  of  valuation  and  farm 
balance-sheet  (Tables  VII.  and  VIII.)  will  show  that  book-keeping 
is  systematically  carried  out.  It  is  difficult  to  determine  the  exact 
profit  or  loss  on  a farm  so  near  the  beginningof  a running  lease  ; 
a certain  amount  of  the  capital  expended  in  improvements  re- 
quires to  be  written  off  annually,  and  assets  in  growing  crops 
are  also  difficult  to  estimate;  but  I think  that  this  balance-sheet 
conscientiously  explains  the  financial  position  of  Mr.  Turnbull’s 
farming  interest ; and  as  such  I give  it  to  the  readers  of  this 
Report,  and  leave  them  to  draw  their  own  conclusions  from  it. 
It  might  be  stated,  in  confirmation  of  Mr.  Turnbull’s  belief 
in  the  profitable  nature  of  his  investment  in  agricultural  im- 
provements at  Twyers  Wood,  that  he  has  recently  refused  an 
offer  for  his  lease  from  a public  company,  although  it  would 
have  at  once  recouped  him  for  all  his  outlay,  and  left  a balance 
which,  if  placed  to  the  credit  of  an  ordinary  farmer,  would 
at  the  present  time  be  considered  a tangible  improvement  in  his 
position  with  his  banker. 
In  regard  to  the  nett  value  of  the  growing  corn-crops,  esti- 
