I am very anxious that there should be no misapprehension as to the meaning of these figures. I am sure they are well worth the careful study of every intelligent farmer. Mr. Lawes has been engaged in making experiments for over thirty years. There is no man more competent to speak with authority on such a subject. The figures showing the money value of the manure made from the different foods, are based on the amount of nitrogen, phosphoric acid, and potash, which they contain. Mr. Lawes has been buying and using artificial manures for many years, and is quite competent to form a correct conclusion as to the cheapest sources of obtaining nitrogen, phosphoric acid, and potash. He has certainly not overestimated their _cost_. They can not be bought at lower rates, either in England or America. But of course it does not follow from this that these manures are worth to the farmer the price charged for them; that is a matter depending on many conditions. All that can be said is, that if you are going to buy commercial manures, you will have to pay at least as much for the nitrogen, phosphoric acid, and potash, as the price fixed upon by Mr. Lawes. And you should recollect that there are other ingredients in the manure obtained from the food of animals, which are not estimated as of any value in the table. For instance, there is a large amount of carbonaceous matter in the manure of animals, which, for some crops, is not without value, but which is not here taken into account. Viewed from a farmer’s stand-point, the table of money values must be taken only in a comparative sense. It is not claimed that the manure from a ton of wheat-straw is worth $2.68. This may, or may not, be the case. But _if_ the manure from a ton of wheat-straw is worth $2.08, _then_ the manure from a ton of pea-straw is worth $3.74, and the manure from a ton of corn-meal is worth $6.65, and the manure from a ton of clover-hay is worth $9.64, and the manure from a ton of wheat-bran is worth $14.59. _If_ the manure from a ton of corn meal is _not_ worth $6.65, then the manure from a ton of bran is not worth $14.59. If the manure from the ton of corn is worth _more_ than $6.65, then the manure from a ton of bran is worth _more_ than $14.59. There need be no doubt on this point. Settle in your own mind what the manure from a ton of any one of the foods mentioned is worth on your farm, and you can easily calculate what the manure is worth from all the others. If you say that the manure from a ton of wheat-straw is worth $1.34, then the manure from a ton of Indian corn is worth $3.33, and the manure from a ton of bran is worth $7.30, and the manure from a ton of clover-hay is worth $4.82.