2 On the Valuation of Unexhausted Manures. 
About the time that that Paper was read, Parliament was 
discussing- Mr. Gladstone's Irish Land Act, which afterwards 
became the law of the land. Under that Act an outsroins: 
tenant is entitled to claim compensation for " tillages, manures, 
or other like farming works, the benefit of which is unexhausted 
at the time of the tenant quitting his holding." The Act is very 
explicit in all that relates to the legal machinery by which claims 
may be tried or established ; but it gives no information as to what 
constitutes unexhausted value, or how that value is to be estimated. 
It could hardly be doubted that on a subject so complicated, 
and in regard to which the best authorities might differ in 
opinion ver}" widely, much litigation would take place. Extra- 
vagant claims have been put forward ; and, if current report 
may be trusted, there is considerable dissatisfaction with the 
working of the Act among the Irish tenantry. 
In 1873, an English gentleman, who had been the assignee of 
a lease granted to a previous tenant by the late Duke of Leinster, 
made, at the expiration of his term, very large claims upon the 
landlord for unexhausted tillages and manures. The case was 
tried before the Chairman of Quarter Sessions ; and the judg- 
ment being adverse to the tenant, he appealed, and the cause 
was then heard by the Lord Chief Justice of Ireland. On that 
occasion I was present as a witness for the defendant ; and 
I had ample opportunity of observing how great were the diffi- 
culties with which both the Judge ^nd the opposing counsel had 
to contend. On my return to England, I wrote a pamphlet on 
' Unexhausted Tillages and Manures, with reference to the Landlord 
and Tenant (Ireland) Act.' Part of the Paper had reference ta 
the trial, and had, therefore, only a local and temporary interest. 
The remainder was devoted to an attempt to place a value on 
the unexhausted residue, under various circumstances, of the 
most important of the manures which are likely to become the 
subjects of claim for compensation. 
In reference to this subject, the Committee on "Unexhausted 
Improvements " appointed by the Council of the Central and 
Associated Chambers of Agriculture, have done good service in 
collecting particulars of the allowances to the outgoing tenant 
for purchased cattle-food and manures, and other improvements, 
according to the established custom in different counties and 
districts. 
Further, it is now a much-debated question, whether there 
should not be legislation in regard to England and Scotland, as 
already there is for Ireland, to secure to the outgoing tenant 
compensation for his unexhausted improvements ; and, among 
others, especially for the unexhausted residue of purchased 
feeding-stuffs and manures. 
