2G 
On the Valuation of Unexhausted Manures. 
applied to root or green-crops consumed on the farm, to corn- 
crops, the straw being left for consumption, haj-crops consumed 
on the farm, or to pastuie ; and accordingly, also, as the food or 
manure was employed in the last year, or the last year but one, 
of the tenancy. 
In all cases the allowance is expressed as a certain proportion 
of the " original value " of the purchased feeding-stuff or 
manure ; " original value " meaning, it would appear, original 
cost of the article. 
It is understood that in some of the most important of the 
agricultural districts to which the returns refer, the scale of com- 
pensation has been settled by the mutual consent of outgoing 
and incoming tenants ; and some of the advocates of compul- 
sory compensation seem anxious that certain of the customs in 
question should be extended to all parts of England. It seems 
very desirable, therefore, that the basis of a few of the most im- 
portant of the recognised allowances should be carefully con- 
sidered, and their results compared with those arrived at by 
other methods of valuation. 
In the most important districts in which such customs are in 
force, and which are supposed to supply the best examples for 
application to other localities, it so happens that there exists a 
very rigid, or scarcely varying, rotation of crops, and that little 
else than one or two standard feeding-stuffs, and one or two 
standard manures, are used. Supposing, therefore, the basis of 
the allowances prevailing in those districts were to be adopted 
for the country at large, the list, and the conditions, would 
have to be greatly enlarged if the requirements of the farming 
under the great variety of rotations, and with the great variety 
of foods and manures employed, in other districts, are to be pro- 
vided for. 
Of the returns in question. Schedule 1, Form B, apparently in 
an incomplete state, is the only one I have been able to obtain. 
From it 1 find that in Lincolnshire, and in some other districts, 
the allowance for purchased feeding-stuffs is one-half the ori- 
ginal value of the quantity consumed by the outgoing tenant 
during the last year of his occupancy, a condition being that that 
quantity be not excessive ; and it is the same whether the food 
have been consumed in the yards, on pasture, or on arable land. 
Tlie following Table shows, in parallel columns, the present 
price per ton of some staple feeding-stuffs, and the allowance to 
the outgoing tenant for its consumption, according to the customs 
referred to, founded on " original value " or cost. By the side 
of these is also shown the allowance that would be made 
according to the scale of valuation laid down in the foregoing 
Section (I.) ; in the construction of which the original manure- 
