262  Farm,  Prize  Competition , 1910. 
and  internal  fittings  in  buildings,  for  the  main  drains  and 
watercourses,  for  maintenance  of  the  fences  and  gates,  but 
not  for  renewals  in  the  case  of  the  last  named.  He  is 
responsible  for  the  upkeep  of  all  inside  fittings,  &c.,  in  the 
cottages,  and  jointly  responsible  with  the  landlords  for  the 
upkeep  of  the  roads,  which,  on  this  farm,  form  a very  con- 
siderable item. 
Mr.  Carter  keeps  a complete  set  of  books,  which  go  into 
the  hands  of  a prominent  firm  of  chartered  accountants  in 
Manchester  to  be  audited  at  the  year  end,  and  from  these 
many  interesting  details,  showing  the  thorough  business 
capacity  of  this  competitor,  were  gleaned. 
When  making  his  yearly  valuation,  Mr.  Carter  allows  for 
a very  full  depreciation  of  all  standing  stock,  notwithstanding 
the  fact  that  he  keeps  all  implements  and  machinery  absolutely 
up  to  date. 
Valuations  for  ploughing  land  for  corn  are  put  at  10s. 
per  acre,  for  potatoes  12s.  6d.  Wheat  sown  is  valued  at  cost 
of  seed,  plus  ploughing  and  sowing.  Clover  seeds  are  valued 
at  cost  of  seed  and  sowing  ; manures  as  per  invoice  price, 
with  such  extras  as  labour  and  carting  where  applied  for 
the  next  season’s  crop. 
Produce  on  hand  valued  at  10s.  per  ton  less  than  market 
price  to  allow  for  cartage,  &c.,  to  town.  Unexhausted  residual 
manurial  value  is  not  taken  into  account,  as  the  expenditure 
on  manures  is  about  the  same  each  year,  and  Mr.  Carter 
expects  to  pay  the  manure  bill  out  of  profits  from  time  to 
time,  as  he  follows  the  same  system  of  manuring  and  cropping 
all  over  the  farm  each  four  years,  with  the  possible  exception 
of  the  grass  land,  which  is  kept  down  for  grazing.  The 
farm  is  well  equipped  with  up-to-date  implements,  which 
are  well  looked  after.  In  many  ways  it  is  exceptional  and  is 
very  well  laid  out  ; it  has  excellent  roadways  to  each  field  and 
a light  railway  running  alongside  the  roadways  communicating 
from  field  to  field  with  the  main  railway  sidings.  No  stock 
is  kept,  and  practically  all  the  produce  is  sold  off. 
Manure  is  purchased  from  the  Manchester  Corporation 
and  comes  down  the  light  railways  to  the  fields,  and  thus 
the  fertility  is  kept  up. 
The  Carrington  Moss  Land  is  of  a character  which 
requires  careful  and  special  treatment,  both  of  which  it 
receives  at  the  hands  of  the  present  tenant,  who  is,  however, 
greatly  assisted  in  his  management  by  the  facilities  afforded 
by  the  light  railway,  and  by  his  agreements  with  the  Manchester 
Corporation.  The  house  and  buildings,  with  seven  cottages, 
are  excellent,  and  kept  in  perfect  order  by  the  tenant.  The 
Manchester  Corporation  are  to  be  congratulated  upon  their 
