In other words, by investing $68.00 for six months, we clear $163.00, which, as any farmer boy can figure, is at the rate of about five hundred per cent. a year. Mr. Fearing of Hingham, with the same amount of manure raised over sixty tons to the acre, and the instances are numerous where over forty tons have been the crop when even a less quantity has been used. Can any farmer who has accumulated a small surplus of money do better than invest it in manure? There is altogether too much money, for the prosperity of their farming, invested by farmers in Savings Banks. These banks pay from four per cent. on money, but here is an instance where an investment made in manure pays over four hundred per cent. Merchants don’t do so foolish a thing as to put their earnings into Savings Banks. No; they invest in their business and so keep it and its money making capacity under their own control; when will farmers be as wise and become their own bankers? Let me remark that the farmer who is so wise as to attempt to get the most from his land will do well to follow Prof. Voelcker’s advice and drill in four or five hundred weight of dissolved bone to the acre, in place of the same value in stable manure. In the above estimates of the value of Mangolds we have assumed that the farmer sold his crop. Now it is true of this as of every other crop that the farmer can use on his premises, that it is of more value to him than the general market price indicates. Under this head an intelligent farmer of large experience writes:-- “From experiments made in feeding beets, their value has been made to range from 13 to 20 cents per bushel, with hay at twenty dollars per ton. An exact estimate of the practical value of beets for cattle food, is a difficult matter, as it is now, and ever will be, hid from mortal ken. The improved condition of the cow (when fed to cows during the winter), her increased usefulness during the entire season, her lessened liability to sickness and disease which high feeding with any one of the different kinds of grain induces, her lengthened lease of life, her evident satisfaction and perfect contentment, which is so plainly manifested while eating her daily ration of roots, are each and every one legitimate items to be taken into the account in estimating the practical, the actual value of beets as food for dairy stock. “After carefully looking at the subject in all its bearings, so far as my experience has given me opportunity to do so, I have come to the conclusion that beets for cattle food are well worth fully as many cents per bushel as good hay is worth dollars per ton, without taking into consideration the increase of the manure; and that the average cost, when stored in the cellar or put into pits, with every item of expense included, need not exceed eight cents per bushel.”