14.11 tons of organic matter at 10s. L7 0 0 14.86 " soluble phosphates at L30 446 0 0 15.13 " insoluble phosphates at L7 105 0 0 39.43 " sulphate of lime at L1 39 0 0 3.82 " alkaline salts at L1 4 0 0 2.10 " ammonia at L60 126 0 0 ---------- Value of 100 tons L727 0 0 or L7 : 5s. per ton. According to the second column, the numbers give the sum by which the per centages of each ingredient must be multiplied, to give its value in a ton of manure, and it is used for the same manure in the following manner:-- 14.11 organic matter, multiplied by 1-1/4d. L0 1 5 14.88 soluble phosphates " 6s. 4 9 2 15.13 insoluble phosphates " 1s. 5d. 1 1 4 39.43 sulphate of lime " 2-4/10d. O 8 10 3.82 alkaline salts " 2-4/10d. O O 9 2.10 ammonia " 12s. 1 5 3 -------- Value per ton L7 6 9 The difference is due to the less minute calculation of fractional quantities in the latter case. The calculation of the value of any other manure is effected in exactly the same manner, taking care, however, to use the higher value for phosphates in the case of a phosphatic guano. It will be obvious to every one who tries the two methods that the first greatly exceeds the second in convenience and simplicity in the calculations, and it is that most commonly in use, although some persons prefer the second. Although the data just given must always form the basis of the valuation of any manure, there are a variety of other circumstances which must be taken into account, and which give great scope for the judgment and experience of the valuator. Of these the most important is the proper admixture of the ingredients, and the condition of the manure as regards dryness, complete reduction to the pulverulent state, and the like. A certain allowance ought always to be made for careful manufacture; and, on the other hand, where the manure is damp or ill reduced, a small deduction (the amount of which must be decided by the experience of the valuator) ought to be made on account of the risk which the farmer runs of loss from unequal distribution, and the extra cost of carriage of an unnecessary quantity of water.