108 Compensation for Unexhausted JClanurial Values. 
cake or corn, the manure being deposited direct on the land. 
As this increase is due to the greater proportion of ammonia 
saved, it should only apply to the crop for which the manure 
is directly used, and not for a subsequent crop. Accordingly, 
we have divided the column D into two sections according as 
the food is consumed in yards, D (1) and D (2), or is fed direct 
on the land, D (3) and D (4). 
In suggesting this change we are aware that we are compli- 
cating our Tables by the introduction of additional columns, 
and that it would be more convenient to have a single scale 
which would meet all purposes. 
We are, however, so convinced of the justification for 
drawing a distinction between food consumed on the land and 
that made into manure in the yard, that, at the risk of compli- 
cation, we have introduced this modification. 
It may be said that it is impossible to get to know how 
much cake, &c., is fed on the land, and how much at home, 
and that a farmer about to quit will be disposed to claim 
for a large proportion having been fed on the land, so that 
he may get compensation on the higher scale. But we do 
not anticipate more difficulty over this than there is in ascer- 
taining, as at present, whether the cake has been purchased at 
all, and how mach. In any case the valuer will know the 
custom of the country, and whether it is usual to feed one- 
half, one-third, or some other proportion of the roots on the 
land, and, similarly, how the grass land is treated in this 
respect. With this knowledge, the existence of the supple- 
mentary columns, D (3) and D (4), will enable the valuer to 
reckon what proportion he may fairly put to one head or the 
other. 
“First year” — “Second year.” 
Some misunderstanding having arisen from the use of the 
expressions “ First year,” “ Second year,” &c., in our former 
Tables, we have thought it well to indicate clearly in our 
revised ones what we mean by this. 
By “ First year ” we mean the year in which the manure is 
made, whether it be in yards and stored for later use, or 
whether it has been already put on the land as in the case of 
sheep feeding or in that of bullocks consuming cake or corn 
on pasture, but in all cases before the crop, if any, grown with 
the manure has been utilised. The first column, D (1), of our 
new Table means the value to be assigned to the manure before 
the out-going tenant has derived any benefit from it. 
By “ Second year ” we wish to indicate the state of things 
that rules after a crop has been grown with the manure, that 
is, the residue still remaining after that crop has been grown. 
