On the Valuatiun of Unexhausted Manures. 
23 
previously-applied manures which liave already yielded a crop. 
It will be observed that a fundamental principle of the valuation 
is to take as the original value of the manure vot its cost-pi-icc, 
but its properly ascertained manure-value. Further, the de- 
scription of the crop or crops grown since the application of the 
manure, and whether the produce has been consumed or sold, have 
carefully been taken into account. But even supposing the esti- 
mates arrived at should be admitted or found to be in application 
as fair as, or fairer than, others in the majority of cases, it is freely 
granted that they might require very considerable modification, 
according to the cleanliness or foulness of the land, the lightness 
or heaviness of the soil, the dryness or wetness of the locality or 
of the particular seasons, and other circumstances. It is further 
granted that existing knowledge would not justify an attempt to 
take these essentially fluctuating conditions into numerical cal- 
culation, and to frame a sliding scale of allowances accordingly. 
Indeed, whatever basis or scale of valuation may be accepted as 
upon the whole the best, considerable latitude in its application 
must be allowed to those who may have the responsibility of 
making the award in individual cases. 
The results of the valuation of the unexhausted residue of 
manures founded on their original manure-value, which have 
been considered in detail in the foregoing pages, are, for the 
convenience of easy reference and comparison, brought together 
in one view in Table II. overleaf. 
Section II. — Alloivances according to the Established Custom of 
different Counties and Districts. 
The Committee on " Unexhausted Improvements " appointed 
by the Council of the " Central and Associated Chambers of 
Agriculture " have sought to collect, and put on record, the 
particulars of the allowances recognised in different counties and 
districts for a great variety of feeding-stuffs and manures. Their 
schedules are arranged for returns relating to linseed-cake, 
cotton-cake, other purchased feeding-stuffs, guano, nitrate of 
soda, sulphate of ammonia, nitro-phosphate or blood-manure, 
special concentrated manures, bone-dust, superphosphate of 
lime, Kainit, ashes, night-soil, town-manure, rape-cake, soot, 
sea-weed, fish, and " other fertilisers unenumerated." In their 
Report, dated June 2, 1874, they state that they have received 
returns from 55 districts ; extending from the most northern 
to the most southern, and from the most eastern to the most 
western limits of England. The allowances vary accordingly as 
the purchased food is consumed in the yards or buildings, on 
pasture land, or on arable land ; or accordingly as the manure is 
