30 On the Valuation of Unexhausted Manures. 
Here, then, for every ton of linseed-cake annually consumed 
by his predecessor during the last years of his occupancy the 
incoming tenant would, according to the South Staffordshire 
custom, have to pay 6/. 9^. 9rf. more than according to the 
estimate founded on manure-value, in fact more than twice as 
much. 
In the following Table are compared the compensation that 
would be allotted according to the Lincolnshire custom, founded 
-on original cost, and according to my estimates founded on com- 
position or manure-value, for guano containing nitrogen equal 
to 13 per cent, ammonia, for guano containing nitrogen equal to 
G'5 per cent, ammonia, for nitrate of soda containing nitrogen 
equal to 19 per cent, ammonia, for sulphate of ammonia con- 
taining 24 per cent, ammonia, and for superphosphate of lime 
containing 26 per cent, phosphate rendered soluble. Each is 
supposed to be applied for a root-crop consumed by the out- 
going tenant during the last year of his occupancy. 
One Ton'used per Ak>;tjm for Roots consoied. 
Original value, 
or 
Purchasing Price. 
Allowance 
according to 
Liiicolnsiiire 
Custom. 
Allowance 
according to 
scale at 
Page 24. 
Custom allowance 
more (+), orless (— ), 
than according to 
scale at Page 24. 
•Guano containing nitrogen^ 
= 13 per cent, ammonia . . / 
£ s. 
13 0 
(J. 
0 
£ 8. d. 
13 0 0 
£ «. d. 
9 15 0 
£ s. (I 
+3 5 0 
Guano containing nitrogen'l 
= C'5 per cent, ammonia. / 
13 0 
0 
13 0 0 
4 17 C 
+8 2 G 
Nitrate of soda containing] 
nitrogen = 19 per cent.) 
14 0 
0 
14 0 0 
10 10 0 
+ 3 10 0 
tSulpliate of ammonia con-j 
taining 24 i)er cent. of> 
IS 10 
0 
18 10 0 
13 17 6 
+4 12 G 
Superphosphate of lime con-j 
taining 26 per cent. 8olu-> 
5 10 
0 
5 10 0 
2 15 0 
+ 2 15 0 
Again, in regard to manures, as to many feeding-stuffs, the 
compensation for unexhausted residue is much higher according 
to the Lincolnshire custom than according to my estimates. The 
illustration given of guano supposed to contain 13 per cent., or 
only (r5 per cent, of ammonia respectively, each bought at. the 
uniform price of 13/. per ton, shows how fallacious is the estimate 
of unexhausted value founded on original cost, instead of on 
■composition. 
I 
