On the Valuation of Unexhausted Manures. 607 
column gives the total compensation-value for the eight years' 
consnmption. 
It may seem at first sight that a deduction of 50 per cent, 
from the original manure-value of the food used in the last year 
is large ; but we have not only to make allowance for all losses 
to which the manure may be subject, which may be considerable, 
especially if much of the food is consumed in the yards ; but it 
is also to be borne in mind that the money paid for com- 
pensation will not yield its full return for a long time. Only 
half the original manure-value would therefore be allowed if 
the food were only used one year ; and all scales of allowance 
arranged by Farmers' Clubs assume the consumption for more 
than one year. If, however, the food is used for eight years, or 
more, it will be seen that the total allowance considerably 
exceeds the original manure-value of one year's consumption ; 
the allowance made for the accumulation bringing it up to 
from one-and-a-third to one-and-a-half as much as the original 
manure-value. 
In order to test the applicability of the scale of compensation 
proposed, let us take a very simple and ordinary case, and see 
what would be the allowance allotted to the outgoing tenant 
according to the estimate given in the Table. Let us suppose 
the case of a Norfolk or Lincolnshire farm under the ordinary 
four-course rotation, with meat and grain only sold, the roots 
fed partly on the land and partly in the yards. Assume, further, 
that the land is thoroughly clean, and that the farm is in every 
respect in good order when given up. It is pretty certain, 
indeed, that every claim for compensation will have to be settled 
on its own merits ; that the character of the soil, the cropping, 
the state of the land as to cleanliness, and many other points, 
will be taken into consideration, both for and against any claim. 
As already intimated, the essential basis of the system of esti- 
mate and valuation of the unexhausted residue adopted, is the 
assumption of gradual accumulation within the soil, and of slow 
recovery from it. Suppose then that linseed-cake had been 
used annually for eight years, at the average rate of one ton per 
acre in eight years, or of one ton over eight acres each year. 
Each acre would thus, on the average receive, either in farm- 
yard-manure, or directly by the feeding with roots or clover on 
the land, the manure from the consumption of one ton of linseed- 
cake in eight years, or at the average rate of one-eighth of a ton, 
or 2J cwts., per acre, per annum. 
The first column of Table III. shows that the original manure- 
value of one ton of linseed-cake consumed, that is, the value 
deducting only the constituents stored up in the animal, is 
estimated to be 3Z. I85. 6fZ. ; and the subsequent columns show 
