The 16,072 quarts of milk, at 2_d._ per quart for new milk, at which price it enters largely into consumption as food for man, amount to £133 18 8 £. _s._ _d._ The nitrogen in the milk 316 lbs. = ammonia 378 lbs., at 6_d._ per lb., 9 9 0 Phosphoric acid in ditto. 45¹⁄₂ lbs., at 1¹⁄₂_d._ per lb., 0 5 8 ------------- £9 14 8 From these statements it will be seen that materials used as _food for cattle_ represent double the value they would do if used for manure, whilst that portion converted into _food fitted for the use of man_ represents a value thirteen to fourteen times greater than it would as manure. It then appears clear that it is for the feeder’s profit to use his produce as much as possible as food for cattle, with the view to convert it with the utmost economy into food for man, and thus _increase rather than enrich his manure-heap_. The calculation of caseine in milk is based upon the supposition that my milk is equal in its proportion of that element to that analyzed by Haidlen. Several analyses by other chemists show a less percentage, 4 to 4.50. As my cows are adequately supplied with albuminous matter, I have a right to presume on their milk being rich in caseine. The loss of nitrogen by perspiration, 150.65 lbs., is nearly 17 per cent. Boussingault found a loss of 13.50 of nitrogen in a cow giving milk. The abstraction of nitrogen in the milk is computed at £. _s._ _d._ 316 lbs., value, 9 9 0 The abstraction of phosphoric acid in the milk is computed at 48¹⁄₂ lbs., 0 5 8 Either the rape-cake or bran alone suffices for the restoration of the phosphoric acid. The amount of phosphoric acid in the manure is 393 pounds, being about sixteen per cent. of the whole ash or mineral matter. The ash of meadow hay contains about 14 per cent., that of rape-cake 30 per cent., bran 50 per cent., malt-combs 25 per cent., and turnips, &c., 10 per cent. of phosphoric acid. The amount of potash in the excrement is 616 pounds, being about 25 per cent. of the whole ash or mineral matter. The ash of meadow hay contains about 20 per cent.; rape-cake, 21 per cent.; malt-combs, 37 per cent.; turnips (various), 44 per cent.; from which it may be inferred that the sample of excrement sent to Professor Way for analysis did not contain more than a fair proportion of these ingredients.