36 
On the Valuation of Unexhausted Manures. 
as compensation for his unexhausted improvement in the con- 
dition of the land, the following sums beyond what he paid on 
entry : — 
£ s. d. 
On straw 69 7 6 
On dung 105 15 0 
On purcbased food consumed 95 7 10 
£270 10 4 
As I said at the time, so I repeat now, whether the above 
amount would or would not be adequate compensation is a 
question fairly open for discussion. I do not at all insist on the 
general applicability of the rate of 155. per ton for the straw, or 
of 5s. per ton for fresh dung, adopted above for the purpose of 
illustration. All I contend for is the principle of valuation which 
I have proposed : being convinced that valuations so made would 
rest upon a basis of facts much more easily ascertainable, and 
much more trustworthy, than would any estimates of the value 
of the unexhausted residue of manures which have been applied 
to the land, and have already yielded a crop. 
For comparison, there is shown below what would be the 
allowance in the case of a 400-acre farm as above assumed : — 
1. According to the scale laid down in Section I., founded on 
ma7iure-value. 
2. According to the Lincolnshire custom, founded on cost,' 
as quoted in Section II. 
3. According to the valuation of the straw, of the dung, and 
of the manure from purchased food, as given above :- 
1. According to Manure-value — £ s d £ s d 
25 tons linseed-cake, last j'car, consumed with j gr y iq 
roots, half on land and half in yards .. .. / 
25 tons linseed-cake, last year but one, con-'l (a q r 
sumed with roots, followed by corn .. ..) 
25 tons linseed-cake, last year but two, con-] , ^ 
sumed with roots, followed by corn, andj 11 11 3 
hay consumed j 
147 S 
2. According to Lincolnshire custom — 
25 tons linsccd-cake consumed during last\ 
year, half original value / 
156 
3. Calculated on produce, iXrc. — 
On straw 69 7 0 " 
On dung 105 15 0 
On purchased food consumed . . . . 95 7 10 
270 10 
