to half, and at the same time, not before, boiled linseed is added to the mess.[20] As soon as they take freely to this food, the new milk may be replaced with that from the dairy, and the calf is encouraged to indulge in a few sliced carrots and the other dry foods named. Mr. Murray, of Overstone, thus states the expense of rearing the calf until it is two years old, when, after the weaning process is completed, it is turned out to grass:-- During the summer they have the run of a grass paddock during the day, but return regularly to their yards at night; the following winter they are kept in larger yards, and which contain a greater number of animals. Their bill of fare for this winter is 2 lbs. of oil-cake, half a bushel of cut roots, with cut chaff _ad libitum_. The chaff has a small quantity of flour or pollard mixed with it, is moistened with water, and the whole mass turned over; this is done the day previous to using it. By this means they eat the chaff with more relish, and moistening it prevents the flour being wasted. They are put to grass the following summer, generally from the 15th to the 20th of May, or as soon as the pastures are in a state to receive them; they remain there on second-rate land till about the end of October, when they are brought home and tied up in the stalls. The daily allowance is then 4 lbs. linseed-cake, 4 lbs. flour--3/4 bean, 1/4 barley--1 bushel of cut roots with cut chaff; the flour and chaff is mixed as already described. At about the end of December the quantity of cake is increased to 8 lbs., and the flour to 6 lbs.; this they continue to receive till they are sold to the butcher during the months of March and April, when they weigh, on an average, 90 stones of 8 lbs. per bullock, and under two years and six months old. At this season of the year beef generally makes 5s. per stone--we often make 9s.--but taking that as an average would make the value of each beast £22 10s. The cost of keeping to this age will be as follows:-- £ s. d. One calf 2 0 0 Milk, &c., nine weeks 1 5 0 Cake, grass, &c., forty-three weeks, at 1s. 6d. 3 4 6 Second year, November till May, cake, flour, roots, &c., 2s. 6d. per week, for twenty-six weeks 3 5 0 May till November, grass, twenty-six weeks, at 2s. 6d. 3 5 0 Third year, November till April, twenty weeks, at 8s. 8 0 0 --------- £20 19 6 Which leaves a gain to each animal of £1 10s. 6d., besides the manure.