On the Valuation of Unexhausted Manures. 
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It seems desirable, therefore, at the present time, to pass in 
review the state of existing knowledge on the subject of the 
value of such unexhausted improvements, and to compare the 
results arrived at by different methods, or on different bases of 
valuation. Accordingly, I propose to consider the basis, and the 
results, of the estimates of the value of the unexhausted residue 
of purchased (or saleable) feeding-stuffs and manures — 
First : As set forth in my Paper on ' Unexhausted Tillages 
and Manures with reference to the Landlord and Tenant (Ire- 
land) Act.' 
Secondly : According to the established custom of various 
counties and districts, as recorded by the Committee on Un- 
exhausted Improvements appointed by the Council of the Central 
and Associated Chambers of Agriculture. 
Thirdly : Confining the valuation to what is above ground, 
and has a recognised and easily-ascertainable money-value. 
Section I. — Valuation of the Unexhausted Mesidue of purchased 
Feeding-stuffs and Manures, founded on the original Manure- 
value of the Article, and on the residts of direct experiments, 
and of common experience, tcith different Manures. 
In the first place, I propose to direct attention to some of the 
data furnished by my experiments at Rothamsted, in regard to 
the amount, and to the condition, of the unexhausted residue left 
in the soil by different descriptions of manure ; and to attempt 
to construct a scale of valuation for different manures, founded 
partly on those data, and partly on the recognised experience of 
practical agriculture. 
Mandkes. 
Before considering the question of unexhausted manures, 
it will be well to say a few words on the action and value of 
manures generally, and especially on the difference in the action 
and value of different descriptions of manure. 
The term manure includes a great variety of substances, 
which, when applied to the soil, increase the growth of crops. 
Formerly, the only manure employed was that produced by 
animals consuming food, and using litter, which were exclu- 
sively the produce of the farm itself. Modern agriculture has 
greatly altered this state of things. We have now a long list of 
manures, derived from sources external to the farm itself, which 
are in common use by farmers. 
The following is an enumeration of the most important of 
the manures, the unexhausted residues from which are likely to 
become the subjects of claim for compensation : — ■ 
B 2 
