_Flesh._--The flesh of all animals is useful as a manure, and is especially distinguished by the rapidity with which it undergoes decomposition, and yields up its valuable matters to the plant. It is rarely employed in its natural state, but horse flesh was at one time converted into a dry and portable manure, although, I understand, this manufacture is not now prosecuted. The dead animal after being skinned is cut up and boiled in large cauldrons until the flesh is separated from the bones. The latter are removed, and the flesh dried upon a flat stove. The flesh as sold has the following composition:-- Water 12.17 Organic matter 78.44 Phosphate of lime, etc. 3.82 Alkaline salts 3.64 Sand 1.93 ------ 100.00 Nitrogen 9.22 Ammonia to which the nitrogen is } equivalent } 11.20 The dried flesh and small bones of cattle, from the great slaughtering establishments of South America, was at one time imported into this country under the name of flesh manure. Its composition was-- Water 9.05 Fat 11.13 Animal matter 39.52 Phosphate of lime 28.74 Carbonate of lime 3.81 Alkaline salts 0.57 Sand 7.18 ------ 100.00 Nitrogen 5.56 Ammonia to which the nitrogen is } equivalent } 6.67 But owing to the large proportion of phosphates contained in it, it may be most fairly compared with bones. It is not now imported, the results obtained from its use being said not to have proved satisfactory, although this statement appears very paradoxical. _Fish_ have been employed in considerable quantity as a manure. That most extensively employed in this country is the sprat, which is occasionally caught in enormous quantities on the Norfolk coast, and used as an application for turnips. They are sold at 8d. per bushel, and their composition is-- Water 64.6 Organic matter 33.3 Ash 2.1 ----- 100.0 Nitrogen 1.90 Phosphoric acid 0.91 The refuse of herring and other fish-curing establishments, whales' blubber, and similar fish refuse, are all useful as manure, and are employed whenever they can be obtained. They are not usually employed alone, but are more advantageously made into composts with their own weight of soil, and allowed to ferment thoroughly before being applied.