112 Compensation for Unexhausted Mannrial Values. 
the value of their excreta would probably be represented by 
figures somewhat in excess of those of column D (1). 
On the other hand, while the cows are within doors the 
proper amount of compensation would be less than that 
indicated in D (1). The circumstances of the case could only 
be met by the addition of another column to the Tables, or, 
more probably, two fresh ones. Apart from the inconvenience 
of this, there would have to be taken into consideration what 
proportion of the time the cows were out at grass, and what 
time under cover. This would be very hard to arrive at, and 
so we have decided that it would be better to class these cases 
all together, and apply the figures of column D generally to 
foods consumed by milking cows as well as by fattening 
bullocks. It would be open to the valuer to use his discretion 
either as to allowing rather more when the cows were, for the 
greater part of the year, out at grass, or a somewhat less 
amount where the cows were kept in the stalls with little or 
no litter, and where the urine to a large extent went to waste. 
Food-stuffs Fed to Young Stock. 
It might similarly be urged that young stock, by reason of 
their building up their body structure, will use up more of the 
constituents of food and return less in manure than would 
older stock, and that, therefore, a less value should be assigned 
in their case to the litter. But in practice it is never possible 
to discriminate between what food is given to young stock and 
what to older, nor would the manure of each be kept separate. 
Nor again would it, more than exceptionally, be the case that 
only young stock was kept on a farm. So here, too, we 
think it advisable to avoid bringing any further sub-divisions 
into our Table, and to class the manure from young and old 
stock alike under D. 
Food-stuffs Fed to Pigs. 
Much the same question has been raised in regard to the 
manure made by pigs. It would, however, seldom be the case 
that the manure from pigs was kept separate from the rest, and, 
on a general farm, all manure, whether from fattening bullocks, 
milking cows, young stock, or pigs, would be put together in 
one heap, and be used indiscriminately. 
It would overburden the Tables to no good purpose to 
attempt to provide for all these varied circumstances, and, 
accordingly, we have decided to class them together. 
Fertilisers. 
In addition to revising our scales for compensation to be 
paid for Feeding-stuffs consumed, we were asked to put out, if 
