610 On the Valuation of Unexhausted Manures. 
It will be obvious that, if it is once admitted that the manure- 
value of foods depends on their composition, and on the date 
of their consumption, it is very important that farmers should 
be at liberty to use those foods which are at the time the 
cheapest, or otherwise the most advantageous. It is true that, 
hitherto, he could do so, but not without running the risk of 
losing his claim for compensation for unexhausted fertility ; or, 
at any rate, he would not benefit from those arrangements for 
compensation which have been made between owners and 
occupiers of land to avoid litigation. Such arrangements are 
most laudable ; but they have been confined in their application 
to a few favourite articles, which have thereby been enhanced 
in price beyond their natural commercial value. It is in the 
hope that the extension of such arrangements to foods generally 
will be facilitated, that we have been encouraged to draw up 
and to publish the Table of allowances now under consideration. 
As before referred to, we have, in the construction of the 
Table (III.), in all cases adopted one uniform rate of deduction 
from year to year, excepting in those of the hays and the straws, 
as already explained, and as shown in the Table. We do not, 
however, at all assume that there is no difference in the activity 
of the manure from the different foods thus classed together, 
or that their unexhausted residue will be available at exactly 
the same rate. Then, again, it is obvious that to assume the 
consumption, and the manure-value, to be the same on each 
acre, and in each year, is not strictly in accordance with the 
facts, as one year the food will produce animal increase, and 
another year increase in crops, and so on. But to have 
attempted to fix a different scale for each food, and for each year, 
according to such circumstances, would have been to assume 
a knowledge which we do not possess. We have thought 
it better, therefore, to submit the Table for the consideration 
of those interested, as the best approximation to the trtith that 
we are at present able to provide. 
Although it is to be borne in mind that the whole of the 
estimates are founded on the assumption that fattening increase 
only is produced, yet we have indicated the direction, and 
indeed to a considerable extent the degree, in which the figures 
should be modified when store animals are reared or fed. It 
should be added that, in the case of the foods being used for 
the production of milk, an entirely different scale of original 
and unexhausted manure-value would have to be arranged, as 
milk removes so very much more of the manure-constituents 
of the food than increase in live-weight of any kind. 
In conclusion, althougli we were only requested to revise the 
Table of total, or original manure-values of food-stuffs, chiefly 
