Many farmers who incline to believe that they are safely guarding fertility by feeding the most of their crops are not returning to the fields one third of the plant-food that their crops remove. There is no virtue in feeding when the manure is permitted to waste away. The losses in stable and barnyard, the wastes from bad distribution by animals, and the sales from the farm of some crops, animals, and milk, lead to the estimate that one half of the farms on which livestock is kept do not give to the fields in the form of manure over 30 per cent of the fertility taken out of them by crops. This estimate, for which no accurate data is possible, probably is too high. The sales of food for man and animal are a necessity, and the scheme of farming involving such sales is right, provided the farmer makes use of other supplies of fertility. The area devoted to such sales will grow greater because human needs are imperative. Livestock will become more and more a means of working over the material that man cannot eat--the grass, hay, stalks, by-products in manufacture, and coarse grains. The demand for meat and milk will lead to careful conversion of material into this form of food, and the animals on eastern farms will increase in number for a time, while sales of grain and vegetables grow greater. The draft upon soil fertility through sales must increase because every pound of material sold from the farm carries plant-food in it. The Value of Manure.--It is not possible to put a commercial valuation upon farm manures that may be a sure guide to any farmer. The value depends upon what the individual can get out of it in crops and improved soil conditions. It is rather idle to say that the annual product of a horse in the form of manure is $30, or more or less, even when an analysis shows that the nitrogen, phosphoric acid, and potash contained in it are worth that sum when valued at the market prices of those plant constituents. If the total amount of fertility found in the voidings of all the animals of the farm were provided in a pile of commercial fertilizer containing the same amount of each plant constituent, its worth to the farmer would depend upon his ability to convert all that fertility into crops at a profit. There are farmers so situated in respect to soils, crops, and markets that they can make a good profit from an investment of $30 in the total liquid and solid voidings of a horse for a year. On the other hand, there are many who would fail. The values usually given are relative and suggestive. They are aids in forming judgment. Actual value on the farm depends much on the man.