On the Valuation of Unexhausted Manures. 
Thus, then, if wheat had been consumed, and compensation 
were aHowed at the rate of one-half the original cost of the year's 
consumption, the incoming tenant would have to pay nearly 3/. 
moie for each ton of wheat so used by his predecessor than the 
constituents he received in the manure could be purchased for 
in artificial manures. Not only so, the animal-manure would 
be subject to an unknown loss by winter rains, and would be 
less rapidly active than the same constituents applied in artificial 
manures in the spring. 
Further, the allowances according to " Custom " vary very 
much in different localities, and even in closely-contiguous 
districts. Thus, within the limits of the West Riding of York- 
shire, in one district the allowance on the last year's consump- 
tion is one-half or one-third of the original value of the food, 
according to the description of the cake, or the conditions under 
which it has been consumed ; and, for the last year but one, one- 
fourth the original value in all cases. In another district the 
allowance is, for the last year one-fourth, and for the last year 
but one one-eighth, under- all conditions. In a third, it is for 
the last year one-third, and for the last year but one, nothing. 
In South Staffordshire the allowance for linseed or cotton-cake 
consumed is, for the quantity used during the last year of the 
tenancy, two-thirds, and for that used during the last year but 
one, one-third, of the original value of the food. Supposing the 
outgoing tenant consumed 1 ton of linseed-cake annually upon 
his turnip-crop, followed by barley, he would receive compensa- 
tif)n, according to the custom of South Staffordshire, founded on 
original value or cost, and according to my estimates, founded 
on manure-value, respectively, as follows : — 
According to South Staifordshire custom — 
£ s. d. £ s. d. 
1 ton linseed cake, last year, two-thirds cost, at) „ „ „ 
121 10s 
1 ton Ihiseed cake, last year but one, one-tliird) a o a 
cost, at 12/. 10s ^ 4 o 1 
12 10 0 
According to my estimate of manure-value — 
1 ton linseed cake, last year, consumed with roots) r. iq 
on land .. .. ! f 
1 ton linseed cake, last year but one, fed with roots [ , , r, 
on land, followed by barley j 
1 ton linseed cake, last year but two, fed witlij 
roots on land, followed by barley, and by grass > 0 9 
or hay consumed .. ..) 
6 0 3 
£6 9 & 
