On the Valuation of Unexhausted Manures. 
21 
sometimes contain their nitrogen as sulphate of ammonia, but 
frequently in the form of shoddy, or other nitrogenous organic 
matter. If the nitrogen exists as sulphate of ammonia it should 
be valued at the same rate as in that substance. The nitrogen 
in shoddy, and in most other nitrogenous organic matters used 
«is manure, is, hovyever, much more slowly effective than that in 
jiitrate of soda, sulphate of ammonia, or guano. As a rule, 
therefore, the nitrogen of manures which exists as nitrogenous 
organic matter should be valued at only from one-half to two- 
thirds the* price of that in nitrate of soda, sulphate of ammonia, 
or guano. 
A given quantity of nitrogen in nitrogenous organic matter 
being less rapidly effective, and probably less liable to loss by 
<lrainage also, than that in nitrate of soda, sulphate of ammonia, 
or guano, will of course leave proportionally more for suc- 
ceeding crops. The result will, however, be so dependent on 
the description of the organic matter employed, the kind of soil 
to which it is applied, the characters of the seasons, and other 
circumstances, and the residue itself would, in some cases, be so 
slowly available, that, practically speaking, the unexhausted 
residue from nitrogenous organic matter applied as manure 
cannot be taken at a higher value in proportion to the original 
value of the manure settled as above, than in the case of the more 
rapidly active nitrogenous manures. 
The phosphate of manures of this class, if in the state of 
superphosphate, should be valued as in superphosphate. 
The following scale of compensation for unexhausted residue 
might be adopted when any of these compound artificial manures 
are used. 
When applied to grass, and the produce has been only grazed, 
14*. for 20s. original value of the manure, calculated as above, 
may be allowed after the first season, 65. after the second, but 
nothing after the third. If hay be taken and consumed on the 
larm, the allowance may be 13s. after the first year, and 4s. after 
the second year ; but if the hay have been sold, only 2s. should be 
allowed. * 
When applied for a corn-crop, the corn being sold and the 
straw left, 6s. for 20s. estimated value of the manure should be 
allowed. If a second corn-crop be taken no allowance should 
be made ; but if, instead of a second corn-crop, grass or hay be 
grown and consumed. Is. may be allowed. 
When applied for a root-crop, the roots consumed upon the 
farm, and the manure so produced have not yielded a crop, 12s. 
lor 20s. of the value of the manure may be allowed if the roots 
be consumed on the land, or only 10s. if consumed in the yards, 
ll a corn-crop has been grown by the manure of the consumed 
