ALBERT R- MA\NN ILlllBl 
 Cornell University 
 
 Whiton Powell 
 Memorial Fund 
 
Cornell University 
 Library 
 
 The original of tliis book is in 
 tine Cornell University Library. 
 
 There are no known copyright restrictions in 
 the United States on the use of the text. 
 
 http://www.archive.org/details/cu31924089556066 
 
THE FAEM VALUER 
 
LONDO:^ : TRISTED BY 
 
 6P0TTISWO0DE AND CO,, SEW-bTREET SQCARB 
 
 ASD PARLIAIIBST STREET 
 
THE 
 
 PAEM VALUER 
 
 BY 
 
 JOHN SCOTT 
 
 LA>'U VALUER 
 
 LONDON 
 LONGMANS, GREEN, AND CO. 
 
 1879 
 
 All righis reserved 
 
M^^Klt^ 
 
 r 
 
 c*- 
 
 
PREFACE. 
 
 When we consider the great number and the many 
 different kinds of Farm Valuations, the various pur- 
 poses for which they have to be made, and the enor- 
 mous amount of capital that is exchanged by that 
 means annually, it is almost incredible that, in re- 
 spect to many of the subjects, no general standard 
 has been adopted for fixing the values. In common 
 with many others, I have, in dealing with these sub- 
 jects, often felt the inconvenience of this want of re- 
 cognised principles ; and having drawn up a few rules 
 for my own guidance, in the first instance, I have been 
 induced to throw them into the form of a small 
 manual for the use of Land Valuers, Factors, Stewards, 
 Estate Agents, and the still larger class of practical and 
 amateur Farmers. 
 
 In this work my aim has been to reduce to some- 
 thing like a system the various methods of estimating 
 value in Farm matters, and to treat each subject on a 
 basis which will apply to the whole country. 
 
vi PREFACE. 
 
 As regards the Valuation of Land, the tables gi\'en in 
 the first chapter will afford a clear view of the expenses 
 incurred in arable farming at the present time, and of 
 the proportion which exists between the value of pro- 
 duce and the amount of rent and expenses on such land. 
 The tables, it will be seen, may be easily extended so as 
 to apply to any class of soils or system of farming in 
 whatever district ; but they are put forward rather to 
 show the present relations between Produce, Eent, and 
 Expenses under given conditions, than to lay down an 
 invariable rule. The Valuation of Grazings has been 
 discussed with a minuteness of detail which, I hope, 
 will supply all that has hitherto been wanting to make 
 that branch of the subject fully understood. 
 
 The various matters of Hill Flocks, Tillages, Crops, 
 and Manures, which are the frequent subjects of valu- 
 ation between outgoing and ingoing tenants, are seve- 
 rally gone into, and the principles involved in the 
 valuation of each of them fully explained. The abuses 
 which prevail, through the tenacity of old-established 
 customs, in many of these valuations, have also been 
 adverted to and the remedies pointed out. If the 
 need of correct principles to value upon can be greater 
 in some cases than in others, it will be particularly 
 noticeable in the valuation of tillages, and also that 
 of hill flocks, — the latter a very large and important 
 
PREFACE. VU 
 
 subject in the extensive hill districts of the country, 
 but which, like many other valuations of the kind, it 
 has been the custom to leave entirely to guess-work. 
 
 In respect to compensation for Unexhausted Im- 
 provements, Manures, and Feeding-stuffs, there is such 
 an obvious advantage in having a general standard of 
 valuation to go by, that, while fully aware of the danger 
 of awarding compensation in such subjects on anything 
 like a fixed rule, and while differing with many of the 
 details of the ' Agricultural Holdings Act (England) 
 1875,' I have deemed it better for the present, to con- 
 fine my remarks on these subjects to a practical inter- 
 pretation of the application of that Act. The classifica- 
 tion of the improvements that come within the Act 
 might have been better. Some of the improvements 
 in the first class, if well done, ought to last considerably 
 more than twenty years, and others, again, might justly 
 enough have been classed at less than twenty years. On 
 other points the Act is not so clear and explicit as it 
 might have been. Instead of drainage, for example, 
 being classed under the two heads of ' under-drainage ' 
 and ' surface-drainage,' it is simply put under the one 
 head ' Drainage of Land,' and ckssed at twenty years. 
 But this cannot be intended to apply to surface drain- 
 age on hill lands, the average duration of which is only 
 about eight years. Yet, however much fault may be 
 
vili PREFACE. 
 
 found with the Act, it contains at least the germs of 
 much usefulness, and the pit.y is that it should not have 
 been more generally adopted. 
 
 The chapter on the Valuation of Stock-in-trade was, 
 in point of fact, written in reply to a question put to 
 me by a gentleman farmer, as to how he could best 
 ascertain the net profit or loss on his farm ; but it will 
 be found of equal use to the practical farmer, the 
 land valuer, and others. 
 
 J. S. 
 
 28 Gloucestbe Street, Regent's Paek, 
 London, N.W. : Koremier 1878. 
 
CONTENTS. 
 
 CHAPTER 
 
 I. Valuation 
 
 OF Farms 
 
 PAGH 
 1 
 
 II. „ 
 
 , Geazings 
 
 . . 15 
 
 III. „ 
 
 , Hill Flocks . 
 
 . 26 
 
 IV. „ 
 
 , Tillages 
 
 . . 34 
 
 V. „ 
 
 , Ceops 
 
 . 43 
 
 VI. „ 
 
 , Manuebs 
 
 . 57 
 
 VII. „ 
 
 „ Impeovbmbnts . 
 
 . 70 
 
 VIII. „ 
 
 „ Detbeioeations and Dilapida- 
 tions 83 
 
 IX. „ 
 
 Stock-in-Teadb 
 
 88 
 
 INDEX 
 
 
 . . 99 
 
THE FAEM VALUEE. 
 
 CHAPTER I. 
 
 TALUATION OF FARMS. 
 
 While every farm or landed estate has a surface value, 
 depending on soil, climate, situation, woods, and build- 
 ings, &c., it must not be forgotten that it may also have 
 another and a second value, depending on the nature, 
 abundance, and accessibility of the rocks and minerals 
 below. P"'rom inability on the part of the purchaser or 
 seller to estimate the capabilities in one or other of 
 these directions, landed property is very often bought 
 and sold much above and below its value. 
 
 In valuing a farm or estate for purchase or sale, 
 therefore, next to a knowledge of practical agriculture, 
 there is nothing more requisite than a knowledge of 
 surface geology, and of the different rock formations, 
 and a right understanding of the law of superposition 
 of these rocks. The land surface may be worth only a 
 few shillings per acre, but the presence below of coal, 
 
2 THE FARM VALUER. 
 
 ironstone, iron pyrites, rock-salt, coprolites, slate, or 
 building stone, may be worth as many thousands of 
 pounds. Now, geology not only tells us where these are 
 to be found, but it tells us just as truly where we need 
 not expect to find them. Millions of money have been 
 squandered in this country in the vain search for coal 
 where geology has unfalteringly declared that no coal 
 exists ; while, on the other hand, many farms and estates 
 have been sold for the mere agricultural value of their 
 soils, the seller in total ignorance of the mineral value, 
 which may have been worth most. As, however, it is 
 more particularly the agricultural value that we have 
 to do with here, it will be proper to dismiss other con- 
 siderations for the present, with this brief general notice 
 of their importance in land valuation. 
 
 Greology has at the same time a direct bearing on the 
 surface value of land, although the benefits to be expected 
 from it in this respect are somewhat lessened, owing to the 
 rocks in situ being so often covered with drift and the 
 debris of other soils. The composition and texture of 
 soils, and the possibility of their improvement by ad- 
 mixture, and drainage, and the application of manures, 
 are all dependent in a great measure on the rock for- 
 mations that formed these soils, and that underlie them. 
 
 The chemical analysis of soils has not hitherto 
 received the attention it merits. Yet a rigid analysis 
 of a soil is not to be implicitly relied on. Soils differ 
 not only in their composition, but their composition 
 varies with, or is affected by, a change of seasons and 
 
FAEMS. 3 
 
 many other causes. Thus, the surface soil of a field, if 
 at all sandy or porous, will generally contain a greater 
 amount of soluble inorganic matter in the middle of a 
 hot dry season than in one of even ordinary rain ; and 
 for such-like reasons a general analysis of a soil is sel- 
 dom reliable. But chemical analysis is still of great 
 importance in connection with soils in seeking out any 
 one of the constituents, as the quantity of organic 
 matter, lime, or potash, &c. 
 
 In the absence of a rigid analysis, the classification 
 of soils should be made as simple as possible. Soils 
 being made up chiefly of sand, clay, lime, and organic 
 matter, these four constituents may be taken as types 
 of all our various soils. Those containing 75 per cent, 
 and upwards of silica should be classed as silicious or 
 sandy soils ; those containing 66 per cent, and upwards 
 of siHcate of alumina (clay) should be classed as argil- 
 laceous or clay soils ; those containing 50 per cent, and 
 upwards of carbonate of lime should be classed as 
 calcareous or lime soils; and those containing 33 per 
 cent, and upwards of organic matter should be classed 
 as vegetable soils. From these four we may deduce 
 every other variety of soil. Thus : — 
 
 Sand + clay = a loam 
 Clay + lime = a marl 
 Sandj + clay = a sandy loam 
 Clay2 + sand = a clay loam 
 Clayj + lime = a clay marl 
 Limcj + clay = a calcareous marl 
 Sand + vegetable matter = a light vegetable soil 
 Clay + vegetable matter = a heavy vegetable soil • 
 Lime + vegetable matter = a calcareous vegetable soil. 
 B 2 
 
4 THE FARM VALUER. 
 
 In a fertile soil, the organic matter, the sand, clay, 
 and other bulky constituents are so proportioned that 
 none of them prevail to. an excessive amount, while the 
 more valuable mineral constituents are present in ap- 
 preciable quantity, and no substance occurs to injure or 
 retard vegetation. Fertility also depends on certain 
 properties of texture, as depth, looseness, and unifor- 
 mity. Infertility may be caused by the presence of 
 some substance hurtful to vegetable life, such as mineral 
 acids, stagnant water, or an excess of some otherwise 
 useful material, or by the absence of some of the neces- 
 sary food constituents of plants, or from such causes as 
 bad mechanical texture. 
 
 The indigenous plants often afford a good index to 
 the character of the soils on which they are found grow- 
 ing, and of their fitness for agriculture, and should be 
 taken careful note of; but this view should embrace not 
 merely the kind of plants, but the luxuriance or debility 
 of their growth, and the early or late period of the season 
 at which they mature annually. The oak thrives best 
 in a deep rich clay ; the ash likes a soil more dry and 
 porous ; the hazel a dry rich loam ; the beech a shallow 
 soil of the lime formation ; and the thorn a dry strong 
 loam. Wherever that injurious weed coltsfoot is found 
 growing, it indicates a thin ill-cultivated soil, and 
 the sure presence of lime below the surface. Eushes 
 indicate a wet clayey soil ; the dock an inferior soil of 
 the sour stiff kind ; the nettle a soil of a dry loamy 
 description ; the thistle a good corn-growing soil ; the 
 
FAEMS. 5 
 
 com marigold and the corn poppy open and dry soils ; 
 the daisy and white clover fertile soils, somewhat co- 
 hesive and calcareous ; spret a spongy soil ; fern a dry 
 fertile loam ; sandwort a sandy soil ; ragweed a good, 
 dry, friable loam ; while chickweed and natural clover 
 indicate soils in high fertility. Mosses do not grow on 
 the best and richest soils, but on all others they soon 
 appear if left in grass — the less rich the soil the sooner 
 the mosses appear on it. 
 
 To go a step further in this direction, the appear- 
 ance of the crops on arable land, and the appearance of 
 the grasses on pasture land, may be taken as a guide, 
 rather than the wild plants seen growing on the lands, 
 especially as a criterion of condition of soil ; but while 
 the growing crops are to be looked to in considering the 
 rental value, they are not so much to be relied on in form- 
 ing an estimate as to the purchase value of the land. 
 
 The physical character of soils cannot be judged of 
 when the ground is soaked with rain, scorched by 
 drought, or covered with frost and snow, nor when it is 
 under a straw or other long crop. The best time for 
 this examination is in the dry spring weather, when all 
 the varieties of soil are exposed to view, and the propor- 
 tion of good and bad, and of wet and dry, soil on the 
 farm can be fully reckoned up. But for merely ascer- 
 taining the farming condition of the soil as to fertility, 
 the best time for inspection is just before harvest, when 
 the crops are coming to maturity. 
 
 In valuing a farm for rent, each enclosure should be 
 
6 THE FAEM VALUER. 
 
 examined separately, and an estimate formed of it in its 
 existing condition, taking into account its capabilities 
 for improvement. Then, the particular rent being fixed, 
 we arrive at the gross rent, and the average rent per 
 acre, over the whole farm. 
 
 The chief considerations, in making the valuation, 
 are: — 
 
 1. The nature and condition of the soil. 
 
 2. The situation, aspect, and exposure of the lands. 
 
 3. The cost of working the farm. 
 
 4. The burdens on the occupier, 
 
 5. Are the buildings and fences &c. suitable? 
 
 6. Is the farm to be let on lease, and, if so, on what 
 conditions ? 
 
 The best land to rent is rather strong land, that 
 does not want draining. The higher in condition it is 
 the better, and a high rent for good land in good condi- 
 tion is always cheaper to a farmer in the end than a low 
 rent for bad land or land out of condition. Bad land is 
 never cheap to farm under any circumstances. It costs 
 as much to work as good land, and sometimes even 
 more, and is less certain to deal with, while it yields less 
 produce, and a far smaller margin for profit. Then land 
 in poor condition is a tedious thing to bring round 
 again, and often costs 51. or lOl. an acre in the process, 
 which will take at least 5,9. or 10s. an acre ofif the rent 
 it would otherwise afford. At the same time there may 
 be good farming on bad soils, and bad farming on good 
 soils, and the temporary effects in either case have to be 
 duly weighed in judging the value of the land. 
 
FAEMS. 7 
 
 The cost of working the farm will depend materially 
 on the texture of the soil, and on the steepness or level- 
 ness of the ground, but also on the situation in regard 
 to labour, markets, and general accessibility, and on the 
 crops and system of farming best suited to the soil 
 and the district. The burdens on the land — tithes, ■ 
 rates, and taxes — are often a large item in the cost 
 of working, the tithe alone on some lands being equal to 
 the rent. The amount of the burdens can always be 
 ascertained to a nearness, and, therefore, if the working 
 expenses are calculated, and the two added together, the 
 difference between their amounts and the value of the 
 produce will be the sum left for rent. 
 
 The rent ought to be calculated on the supposition 
 that the farm is sufficiently provided with buildings, 
 fences, and roads, and that these are in good condition, 
 and when there is a want of the requisite conveniences, 
 or they are not in a suitable state, a deduction must be 
 made accordingly, unless it is understood that the land- 
 lord will provide the additional accommodations neces- 
 sary to the proper and successful working of the farm. 
 Temporary repairs, of course, that have to be done by 
 the outgoing tenant, do not affect the rent. 
 
 There are certain conditions that decrease the 
 natural rent of land, and certain other conditions that 
 increase it. We have already named two of the former 
 — bad condition of soil, and a want of the necessary 
 buildings, fences, &c.- — but there is a third, viz., the 
 amount of valuations at ingoing, for tillages and other 
 
8 THE FARM VALUER. 
 
 things which it is not essential to the new tenant's 
 success that he should purchase on entering to the 
 farm. He loses the use of so much capital which he 
 could better employ, and the use or rather the laying 
 by of this capital means a shilling or two per acre less 
 rent. On the other side, there are three circumstances 
 that increase the rent of land. If a farm is let on 
 lease, it will always give a higher rent than if let on 
 annual tenancy, and the same applies when the tenant 
 has freedom of cultivation, and when he is assured of 
 compensation for improvements in the event of his 
 quitting the farm. The increase in rent can in few 
 cases be put at less than 5s. an acre for each of the 
 three, making a total increase of 15s. an acre, and 
 which, it may be affirmed, would add from one-third to 
 one-half their present value to the general rental of 
 landed estates. The tenants in such cases will often 
 expend lOl. or I'M, an acre on improvements in the 
 course of a short lease, and this cannot be done without 
 improving the letting value of the land, which is by this 
 means alone sometimes doubled during a single lease. 
 As there are certain fixed expenses which have to be 
 met before land can afford a rent, it may be well to 
 glance at these expenses, and consider what share of 
 the produce has to be set apart for them at present in 
 farming arable land. We assume it to be land of 
 medium quality, but well farmed, and employing an 
 ordinary farming capital of lOl. an acre. The days' 
 wages of a man are taken at 3s., and the daily cost of 
 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
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10 
 
 THE FAEM VALUER. 
 
 a horse at 3s. id. The result will be best given in a 
 tabular form, showing the proportion of expenses to 
 produce on heavy, light, and intermediate soils, respee-* 
 tively, when farmed on different rotations. 
 
 The balance of produce, over and above expenses, is 
 the sum left to pay rent, rates and taxes, and tithe, if 
 any. In the preceding table, this balance will on work- 
 ing out be found to be 60s. 6d. per acre per annum, in 
 each case. If, therefore, the rates, and taxes, and tithe 
 were found to be 10s. 6d. per acre, the net balance of 
 40s. per acre would remain for annual rent. 
 
 This will be seen from the following summary of 
 annual produce and expenses : — 
 
 
 
 
 4-Course 
 
 6-Course 
 
 6-Gourse 
 
 
 Heavy 
 soils 
 
 Light 
 soils 
 
 Intermediate 
 soils 
 
 Intermediate 
 soils 
 
 Average annual produce 
 
 158i 
 
 154J 
 
 147| 
 
 1401 
 
 Average annual expen 
 per acre, in shillings- 
 Manual labour . 
 Horse labour . . 
 
 ses 
 
 
 23J 
 
 ly 
 
 12 
 40 
 
 22 1 
 
 111 
 13 
 
 2i 
 40 
 
 18f 
 13§ 
 11 
 12 
 2 
 
 40 
 
 1B| 
 
 111 
 if 
 40 
 
 Purchased manure 
 Tradesmen . . 
 Eisk, interest, an 
 farmer's profit . 
 
 '} 
 
 Total annual expenses 
 per acre 
 
 1081 
 
 104 
 
 97i 
 
 89| 
 
 Kent, rates and taxes, and "I 
 tithes J 
 
 60i 
 
 50J 
 
 501 
 
 50J 
 
PAEMS. 
 
 11 
 
 In order that it may be perfectly clear how the 
 above estimates of labour were arrived at, we here give 
 our calculation of the manual and horse labour required 
 per acre on a corn crop and on a root crop, on light 
 and heavy soils, respectively, and on which our table of 
 expenses was based : — 
 
 
 Root Crop 
 
 Corn Crop 
 
 Day's work 
 of a man 
 
 Day's work 
 of a horse 
 
 Day's work 
 of a man 
 
 Day's -work 
 of a liorae 
 
 is 
 
 as 
 
 go 
 
 
 
 |l 
 
 Is 
 
 If 
 
 Autnmn ploughing . . . 
 Spring ploughing . . . 
 
 Cultivating 
 
 Harrowing 
 
 Rolling 
 
 Dung cart 
 
 Dung spreading .... 
 Sowing artificial manure . 
 Bidge ploughing .... 
 Sowing seed on ridge . . 
 Drilling seed and arti-i 
 
 ficial manure ... J 
 
 Singling 
 
 Hoeing 
 
 Reaping 
 
 Tying and stocking . . . 
 Pitctiing, carting, andi 
 
 stacking J 
 
 Thatching 
 
 Threshing 
 
 1 
 
 1 
 
 1 
 1 
 
 2 
 1 
 
 26 
 
 50 
 50 
 60 
 
 25 
 50 
 
 1 
 1 
 
 1 
 1 
 
 2 
 2 
 
 76 
 20 
 
 20 
 25 
 20 
 
 50 
 50 
 
 2 
 2 
 1 
 3 
 1 
 1 
 
 60 
 
 25 
 50 
 
 2- 
 
 2- 
 
 1-50 
 •40 
 1- 
 
 ■50 
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 •50 
 
 1-25 
 
 ■60 
 ■10 
 
 ■20 
 
 ■15 
 1^ 
 
 1^26 
 
 •33 
 2- 
 
 !■ 
 
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 2-60 
 
 1- 
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 _ 
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 2- 
 
 •80 
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 •20 
 
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 •76 
 •60 
 
 N.B.— Add 5/6 per acre-j 
 extra wages for manual [■ 
 labour at harnst time .J 
 
 10-50 
 8 
 
 10-60 
 3 
 
 11-26 
 
 3/4 
 
 8-10 
 3/4 
 
 6-78 
 3 
 
 6-48 
 3 
 
 6-36 
 
 8/4 
 
 4-65 
 
 3/4 
 
 
 
 
 27/0 
 
 20/4 
 6/6 
 
 19/3 
 5/6 
 
 17/91 
 
 15/6 
 
 3 
 
 1/6 
 
 3 
 
 1/6 
 
 3 
 
 7/6 
 
 25/10 
 
 24/9 
 
 It used to be an old saying that arable land had to 
 make three rents — one for the landlord, one for the 
 farmer, and one for labour and charges. But all 
 
12 THE FARM VALUER. 
 
 this is altered, and from three and a half to four rents 
 have now to be made in order to pay one — labour and 
 charges alone taking from three-sevenths to one half of 
 all that arable land produces. Rent and expenses have 
 of late years, we think, both gone up more than the 
 increase and price of produce. Still, neither rent nor 
 wages are likely to become permanently lowered, and if 
 such a thing was to happen, it would betoken nothing less 
 than a national calamity. Land is a limited quantity 
 in this country, and the more that wealth and popula- 
 tion accumulate, the greater will be the increase in the 
 value of land, both to purchase and rent. 
 
 As an investment, land usually offers a rather lower 
 rate of interest than the money market. The purchase 
 value of a farm or estate is, however, regulated by 
 many other things besides the current rate of interest. 
 In some counties there is more competition for land 
 than in others, the situation and desirability of the 
 property for residence being the chief influence here ; 
 but, in addition, the value of land depends on the 
 acreage, the quality of the soil, its state of cultivation, the 
 capabilities for improvement, what burdens are on the 
 property, and whether the buildings are good and suffi- 
 cient, and if there are any woods and minerals, if it 
 affords good shooting and fishing, and on the amount 
 of the rental. The net rental is the real groundwork 
 on which to fix the value. In the case of freehold 
 land this varies, according to circumstances, from 
 twenty-five to forty years' purchase of the net rental, 
 
FAEMS. 
 
 13 
 
 which, to make allowance for landlord's burdens and 
 
 repairs, should be ten per cent, less than the gross rental. 
 
 The value will, therefore, be found by multiplying the 
 
 net rental by the number of years' purchase which the 
 
 property will bear. For example, if the gross rent of 
 
 a farm is- — 
 
 £1,000 
 Deduct 10 per cent, for landlord's repairs and burdens 100 
 
 ~ And the net rental will be 
 
 £900 
 
 Then, supposing the farm is bought to return 3^ per 
 cent, on the purchase money, that will be 28-|- years' 
 net rental, or 25,714?. If any part of the property is 
 let on lease at an inadequate rent, a deduction must be 
 made from the price, equal to the deficiency of annual 
 rent multiplied by the number of years the lease has 
 yet to run. The number of years' purchase, at different 
 rates of interest, is shown in the following table of 
 perpetuities : — 
 
 A perpetuity at 1 per cent, is worth 100 years' purchaise 
 
 n 
 
 ) 71 
 
 66-666 , 
 
 2 
 
 i 1> 
 
 60 
 
 H 
 
 J )) 
 
 40 
 
 3 
 
 y i> 
 
 33-333 „ 
 
 3^ 
 
 5 )) 
 
 28-571 „ 
 
 4 
 
 t >J 
 
 25 
 
 H 
 
 t » 
 
 22-222 
 
 5 
 
 ) >» 
 
 20 
 
 5i 
 
 > ii 
 
 18-181 
 
 6 
 
 ) jj 
 
 16-666 „ 
 
 H 
 
 } )) 
 
 15-384 „ 
 
 7 
 
 » J) 
 
 14-285 „ 
 
 n 
 
 » )» 
 
 13-333 
 
 8 
 
 ) J) 
 
 12-5 
 
14 THE FAEM VALUER. 
 
 A perpetuity at 8^ per cent, is worth 11-764: years' purchase. 
 
 9 „ „ 11-111 
 9i „ „ 10-626 
 
 10 „ „ 10 
 
 The best land to invest in is that -which is capable 
 of improvement. It fetches less than land that is in 
 high condition, but it is -worth more to the buyer. 
 Money laid out on improvements -will return from 5 to 
 20 per cent., -while only about 3^ per cent, can be 
 obtained on the land itself. Unimproved land is 
 therefore both safer and more profitable to purchase 
 than improved land of equal quality, for, in addition 
 to the interest on the original purchase money, the 
 improver gets the higher percentage on the outlay on 
 improvements, and the latter -will frequently double 
 the original value at a great profit. Supposing a farm 
 in a neglected state is bought for 25,7 14L, yielding 
 Z^ per cent, on the purchase, or 900L of original rent, 
 and that 5,000L laid out on improvements yields 10 per 
 cent., the improved rental -will be 1,400L But the 
 improved rental capitalized at 28f years' purchase, to 
 return S^ per cent., as in the original case, will be 
 worth 40,000L, and as the total cost of the farm, in- 
 cluding the 5,000?. laid out in improvements, -was only 
 30,7 14?., the net profit is 9,286?. 
 
15 
 
 CHAPTER II. 
 
 TALUATION OF GEAZINGS. 
 
 The general considerations on land valuation which 
 have been stated in the foregoing chapter must be held 
 to apply equally here. But the valuation of grazings 
 has further to be separately considered. Sheep farm- 
 ing of the class pursued on the hills is a special 
 business altogether, and many good judges of arable 
 land and of arable farming would be utterly at fault if 
 asked to put the value on a lowland sheep farm or a 
 highland grazing. To estimate the amount of produce 
 a sheep farm can send to market, and the value of that 
 produce, to know exactly the expenses incurred and 
 the risks run by the farmer in bringing that stock to 
 market, and what amount of capital requires to be laid 
 out in stocking the farm, is what a mere acquaintance 
 with arable farming does not qualify any one to do. 
 
 The rent of sheep land is usually fixed on the 
 number of stock the grazing will maintain. Nominally 
 it is said, to be calculated on the grass-meal or rent per 
 sheep, but the more correct way is to find the gross rent 
 first and then the sheep rent. If the number of sheep 
 
16 THE FARM VALUER. 
 
 is not known, the valuer must determine that point for 
 himself, according to the extent and quality of the 
 grazing. The next thing is to compute the saleable 
 produce and the expenses and risks of management. 
 This involves a close inspection of the grazing, as to 
 the quality and healthiness of the pastures, the supply 
 of food at all seasons of the year, the exposure of the 
 ground, the conditions of climate and shelter, the dis- 
 tance from markets, and the state of the lands as to 
 drainage and fences. 
 
 During the last twenty years grazing rents have 
 risen two or three shillings per sheep ; in some in- 
 stances a good deal more. Nine shillings per sheep 
 is now about the average rent in the south, but there 
 are grazings rented as high as twelve shillings per 
 sheep, and even more than that on strong good land. 
 On many of the lowland sheep farms, however, a few 
 fields of good arable land go along with the hill, and it 
 is not unusual to reckon these in the lump, and so 
 saddle the whole rent on the sheep land. The grass- 
 meal in such cases is less than it is said to be. If any 
 arable land is attached to the grazing it is best to have 
 it valued separately at what it is worth as arable land, 
 and to make it a second item of rent. 
 
 The natural conditions of soil, of grasses, of climate, 
 and exposure are all of the first importance in estimat- 
 ing the value of sheep lands. It is the land that 
 makes the sheep, and on the nature of the soil, on the 
 kinds and varieties of the grasses, on the conditions of 
 
GBAZINGS. 17 
 
 climate, may be said to depend the weight and quality 
 of both sheep and wool, also the liability of the sheep 
 to disease, and whether food will be abundant or scarce 
 at the proper seasons. The exposure or lay of the farm 
 is not of less consequence, for some grazings are far 
 more easily stormed than others, and it is a great 
 advantage when the stock is well sheltered from the 
 cold winds. 
 
 Although, in the valuation of grazings, acres and 
 measurements are looked on as secondary considerations 
 to the number of stock the ground will carry, it should 
 always be an object to ascertain the exact extent, pro- 
 portion, and character of each variety of surface land 
 and herbage, such as mosses, heaths, bogs, bents, fine 
 dry pasture, barren rocks, and woods, &c. When no 
 map of the farm denoting these surface varieties is to 
 be had— and there are too few of them in use — the 
 valuer must estimate the quantity of each in his own 
 mind, unless a special survey is gone into. When he 
 knows the "acreage and the proportion of the different 
 kinds of herbage, he is more likely to form a correct 
 estimate of the value of the grazing as a whole. With 
 greater attention to this there would be fewer mistakes 
 in stocking a grazing, both as to the numbers it will 
 support and the class of sheep best suited to it. 
 
 It is on deep grassy bog land that we find the big- 
 gest sheep and the heaviest fleece. This kind of pasture 
 occupies the strong soils, found sometimes covering the 
 gentle slopes, but more commonly surrounding the bases 
 
 c 
 
18 THE FARM VALUKR. 
 
 and filling the hollows of the hills. It abounds in 
 spret and finer grasses, -which are fed by sheep in 
 winter as well as summer. The bogs in their abundance 
 also yield hay for winter foddering, a most essential 
 thing on a hill farm, especially if it lies in a high 
 district. Then again, on ground of this class, there 
 are fewer deaths and fewer barren ewes in the flock, 
 the produce is greater, and fetches a relatively higher 
 price, and fewer lambs are required to keep up the 
 stock than on any other kind of hill pasture. 
 
 Moss ground lies chiefly on the hill tops, or on the 
 higher plains of the moors. It is of most value 
 when low down on the hills, for then the sheep can 
 reach it with more ease in hard and stormy weather. 
 It makes but a light sheep, and is best when mixed 
 with grassy land ; but sheep are not easily wintered on 
 the hills if there is no moss ground. This kind of soil 
 produces moss in spring, deer-hair in summer, and ling 
 which grows all the year round. Moss and ling are 
 invaluable for hill pastures in spring. Sheep do not 
 crop them as they do other plants, but draw the stalks 
 out from the roots. Bent land also yields some excellent 
 grasses of a coarse kind. The two chief varieties are 
 stool-bent and white-bent. The former is an evergreen, 
 and more valuable than the latter, which dies ofi" in 
 autumn. Fine dry pasture land only affords summer 
 grazing. Heath grows on almost every kind of soil; 
 but moss heather is best for sheep. Not only the pro- 
 portion of heather on the grazing requires to be well 
 
GEAZINGS. 19 
 
 seen to, but the proportion of old and young heather. 
 Sheep, like "birds, only eat heather in its young state, 
 and the value of many moors is greatly lessened for 
 sheep-farming by an undue proportion of old heather, 
 
 A hill grazing is valuable, more or less, according 
 to its proportion of these soils and pasture plants. A 
 good summer pasture is, of course, an essential thing 
 in any case, but where the pastures produce only 
 summer grasses the flock is not so easily wintered, and 
 the sheep for the most part come out poor in spring. 
 A grazing with the soil and pasture all of one kind is 
 seldom to be met with, and as seldom to be desired. 
 Grassy or bog land alone, of itself, will gi-ow good sheep, 
 and keep them in condition throughout the year. The 
 value of every other variety of hill pasture depends a 
 great deal on its being of a mixed character. 
 
 Neither must the artificial conditions of drainage, 
 of fences, of shelter, and the accommodations necessary 
 to store-farming be overlooked. If the sheep-drains 
 are not open, or if there are not enough of them where 
 the land is wet, the cost of opening old drains and 
 making new ones will have to be considered. It is like- 
 wise a great matter to have a sheep farm enclosed with 
 a good march fence — if a dyke or stone wall, so much the 
 better, as it affords a long line of shelter from different 
 points. When there is no boundary fence, the herding is 
 not so easy, and the pastures are not so fully and equally 
 fed down, and, therefore, less stock is kept; besides 
 which, sheep never do so well when constantly disturbed 
 
 c 2 
 
20 THE FARM VAIUEE. 
 
 as when they are left to feed at ease. Artificial shelter is 
 not always to be found where it is wanted, and the pre- 
 sence or absence of it should be taken into account. 
 Then, as to the accommodations which specially apper- 
 tain to a hill grazing : there must be one or two fields 
 fenced o£f the hill, and a few paddocks in them ; there 
 must be a sheep-fold for sorting the flock in ; and there 
 must be a washing-pool, or a stream on the farm that 
 will make one. None of these cost much to provide. 
 There must also be a wool-house, together with dwellings 
 for the shepherds, &c. 
 
 If the foregoing data has been taken with care, the 
 valuer will then be in a position to proceed with his 
 calculations. In determining what number and class of 
 sheep the grazing will best support, there is no general 
 rule to go by, as what suits one farm will not suit 
 another : but the chief thing is, not to put on too many, 
 nor to put on bigger sheep than the land is fitted to 
 carry. Irremediable mischief has been worked in many 
 hill flocks by trying to get the sheep too big, especially 
 on hard land. 
 
 By way of illustrating figures : suppose, now, that it 
 is a lowland grazing of about an average character that 
 we are valuing, and that it carries a breeding flock of 
 1,200 Cheviot sheep, besides affording grass and hay 
 for the shepherd's cows. Of these 1,200 sheep, one-fifth, 
 or 240, woLdd be ewe hoggs, and the remaining 960 
 would be breeding ewes of four different ages in equal 
 number of 240 each — say, 860 ewes and lambs, and 100 
 
GEAZINGS. 21 
 
 eild ewes and gimmers. At a "Whitsunday valuation, 
 which is the usual time of entry to farms of this class, 
 the value of the stock, at present rates, would be about 
 32s. for the ewe hogg, 54s. Qd. for the ewe and lamb, 
 and 40s. for the eild ewe or gimmer. There would be 
 required further, 20 rams at, say, 31. each ; and allowing 
 32?. 10s. more for utensils, the total cost of stocking the 
 grazing would amount to 2,820i. 
 
 The annual sales from such a grazing, after making 
 allowance for loss or mortality, and for 240 top ewe 
 lambs kept to make up the flock, would probably be — 
 
 620 lambs 
 
 160 draft ewes 
 
 170 stones of wool 
 80 skins. 
 
 The expenses of management being less on sheep 
 land, it pays a greater proportion of the produce to the 
 share of rent than in the case of arable land. The ex- 
 penses, however, depend to some extent on the breed of 
 sheep, and on the character of the grazing. For a 
 Cheviot ewe stock of 1,200, two shepherds will be re- 
 quired, with extra hands at lambing, clipping, dipping, 
 haying, and other times. Then there is the cost of 
 sheep dip; the cost of extra food for wintering the 
 rams ; the expenses of cleaning out drains, and of keep- 
 ing up fences and buildings ; market expenses and com- 
 missions ; parish rates ; interest on capital, and farmer's 
 profit. 
 
 Putting down both sales and expenses at the present 
 average rates for such a grazing, they would show as 
 follows : — 
 
22 
 
 THE FARM VALUER. 
 
 £ a. d. 
 
 Amount of sales 1029 10 
 
 S, s. d. 
 
 170 stone of wool, at 35«. 
 
 297 
 
 10 
 
 
 
 80 skins, at is. 
 
 16 
 
 
 
 
 
 140 draft ewes at 35s. 
 
 245 
 
 
 
 
 
 20 shotts do. at 25«. 
 
 25 
 
 
 
 
 
 300 top wether lambs, at 15s. 
 
 . 225 
 
 
 
 
 
 140 second do. at lis. 
 
 . 77 
 
 
 
 
 
 120 second ewe lambs, at 20s. 
 
 . 120 
 
 
 
 
 
 60 small ewe and wether 
 
 
 
 lambs, at 8s. , 
 
 . 24 
 
 
 
 
 
 
 £1029 
 
 10 
 
 
 
 
 
 
 ~ £ s. d. 
 
 xpenses , , , . 
 
 , 
 
 
 . 452 13 
 
 
 £ 
 
 s. 
 
 d. 
 
 Two shepherds, at 45Z. . 
 
 90 
 
 
 
 
 
 Extra hands , 
 
 20 
 
 
 
 
 
 Sheep dip , , 
 
 7 
 
 
 
 
 
 Wintering rams 
 
 10 
 
 
 
 
 
 Cleaning 1,500 rods of drains 
 
 6 
 
 5 
 
 
 
 Repairing fences and buildings 
 
 6 
 
 
 
 
 
 Market expenses and commis 
 
 
 
 
 sions .... 
 
 20 
 
 
 
 
 
 Parish rates 
 
 11 
 
 8 
 
 
 
 Interest on 2,820Z. at 5 per cent 
 
 141 
 
 
 
 
 
 Farmer's profit at 5 per cent 
 
 
 
 
 on capital , 
 
 141 
 
 
 
 
 
 £452 13 
 
 Rent afforded by the grazing 
 
 , £576 17 
 
 This brings out the rent at about 9s. 6d. per sheep. 
 The figures are fairly given for a grazing of that class, 
 according to the times. Wool is set down a little higher 
 than its present price perhaps, but it is exceptionally 
 low just now, and while the clip sometimes averages 
 
GRAZINGS. 23 
 
 more than 5s. per sheep, it is not often less. The price 
 put on the second ewe lambs is moderate when we look 
 at the way they have sold for some years past. The 
 difference between the number of draft ewes sold and 
 the number of ewe lambs kept for stock shows the loss 
 or mortality in the flock, which in this case is assumed 
 at 6"6 per cent., and is certainly not overstated, but it 
 varies with the grazings. 
 
 It may be noted that nearly five money rents are 
 here invested in stocking the grazings, or, in other 
 words, the stock is worth about five rents. In like 
 manner, it wiU be observed that the annual expenses, 
 including interest and farmer's profit, amount to 7s. 6d. 
 per sheep — about 2s. lOcZ.per sheep being actual working 
 expenses, and 4s. 8d. per sheep being farmer's profit and 
 interest on capital. 
 
 On Highland grazings, sheep-farming is a more 
 speculative business, and the rents are lower. The 
 death-rate is higher, wintering is more expensive, and 
 the produce both in lambs and wool is less. The hoggs 
 are, for the most part, sent away to winter on low 
 ground, at a cost of about 6s. per head. Where ewe 
 flocks are kept, the ewes are left on the hill all winter, 
 but often to get very reduced in condition before lamb- 
 ing time. Even black-faced wethers, however, cannot 
 stand the winter on some of the higher ranges, and have 
 all to be removed from the hill. 
 
 The best grazings do not quite carry a sheep an 
 acre all round, indeed, the majority require two or three 
 
24 THE FARM VALUER. 
 
 acres to a sheep, and some a great deal more than that 
 even. In the South the grazings vary in extent from 600 
 to 4,000 sheep, and in the North from 2,000 to 8,000, 
 or sometimes as many as 12,000 sheep. 
 
 The number of years purchase which estates of this 
 class realise is from 25 to 33, according to the situation 
 and amenities of the property, much depending on the 
 shooting and fishing the estate affords, and whether 
 there is a good summer residence or not. 
 
 The undeveloped condition of most of these graz- 
 ings cannot be better expressed than by saying that 
 there are millions of acres of such land rented at not 
 more than Is. per acre. The most extensive estate in 
 the kingdom, which embraces one and one-third million 
 acres itself, is rented to-day at an average of only 
 Is. O^d. per acre, and it is no solitary exception. 
 
 Nothing, as a rule, has yet been done to make this 
 class of farming more productive, but rather the reverse. 
 Sheep and lambs and wool are raised and carried off 
 the land annually, without the least return being made 
 to the soil in the shape of manure — and this gradual 
 process of waste has in many cases now been going on 
 for centuries, since sheep-farming was first introduced. 
 It is the opinion of many who are well qualified to 
 give an opinion on the subject, that these lands would 
 pay well for increased attention. Not to mention such 
 improvements as draining and liming, for which a 
 great part of these grazings is waiting and well adapted, 
 a vast deal might be done in top-dressing such parts of 
 
GRAZIN'GS. 25 
 
 the land as would pay for it with bones and other more 
 stimulating manures, and in hand-feeding hill sheep in 
 winter with cake and com, which food suits hill stock, 
 even the hoggs, far better than turnips, when the 
 turnips cannot be given regularly every winter. The 
 extra growth of grass feeds the land, while it keeps more 
 sheep, and keeps them better. If only one quarter the 
 expense that is usually bestowed on arable lands was 
 bestowed here, it would give far better results, because 
 a smaller increase here would sufBce to double, and 
 more than double, the numbers of stock kept and the 
 rents paid. 
 
26 THE FAEM VALUER. 
 
 CHAPTEE III. 
 
 VALUATION OF HILL FLOCKS. 
 
 On the hill grazings, where a system of store farming 
 is pursued, an outgoing tenant is, in most cases, bound 
 by his lease to leave the regular sheep stock of the farm 
 to his successor at valuation price. Even where it has 
 not been stipulated for, this arrangement is generally 
 adopted throughout these districts. 
 
 The practice is one that commends itself to all 
 parties concerned, for various reasons. It insures the 
 outgoing tenant a customer for his stock, and it gives 
 the incoming tenant a fixed stock with the farm. Much 
 of the success of store farming depends on the last- 
 named condition. If the acclimatised stock of a farm 
 of this description is scattered, it is all but impossible 
 to at once get together again a fresh stock equal to it 
 in all the dififerent ages and proportions ; and, suppos- 
 ing it could be got together, the chances are that the 
 new stock, as regards size and constitution, would not 
 be half as well adapted to the grazing as the one that 
 was bred and reared on the farm. There is also the 
 risk of a serious loss by bringing a fresh stock on to 
 
HILL FLOCKS. 27 
 
 land that is liable to disease. And it must not be for- 
 gotten that, on these wide and open ranges, old sheep, 
 if sent to a strange run, never settle, but continue to 
 stray and wander off it. 
 
 It is another matter, however, to say what these ad- 
 vantages are worth in a money consideration. The new 
 tenant has an undoubted right to as favourable an in- 
 coming as possible, and it is for the encouragement of 
 sheep farming as an industry that it should be so. On 
 the other hand the outgoing tenant is entitled to full 
 value for the stock he is parting with, but not to more 
 than its value. The stock may be said to belong to the 
 farm by the lease, and, if a tenant was valued in when 
 sheep prices ruled high, he must all the same take his 
 chance of the prices that are going when he goes out 
 again. The only rule to go upon is that of honesty 
 and fairness, and the endeavour should be to hold the 
 balance even between botk^arties. 
 
 A hill flock is usually valued at Whitsunday, that 
 being the common time of entry to grazing farms. At 
 first sight it might appear that an autumn valuation 
 at Michaelmas or at Martinmas would be best, as that is 
 the time when the flock is made up for the winter, and 
 there would be no surplus stock to take to. But a 
 spring outgoing at Whitsunday or at Ladyday gives a 
 tenant who is quitting a stock farm a better cast ; and 
 that term is also best for an incoming tenant. The 
 autumn valuation would be less to begin with, it is 
 true, but then there are no sales or returns from the 
 
28 THE FARM VALUER. 
 
 store farm during the winter half-year ; whereas, a spring 
 valuation, though higher, is soon followed by the sum- 
 mer sales of wool, lambs, and draft sheep. Another 
 thing in favour of a spring entry is, that the new tenant 
 has the summer before him to provide a store of hay for 
 the winter ; but, if he enters at the autumn term, a 
 winter's hay has to be paid for, or the sheep must go 
 without it. 
 
 The general custom in the South is to fix the price 
 at the time the stock is delivered to the incoming ten- 
 ant, and usually a discount of 2^ per cent, is allowed 
 for cash payments. In the Highlands the practice is 
 somewhat different : the valuers meet and inspect the 
 stock at the time of delivery, but do not fix the prices 
 until after the following summer sales, or they do so on 
 a calculation of what it would fetch in the autumn mar- 
 kets. This may give rise at times to an exorbitant 
 valuation. The incomer, it must be remembered, has 
 to take all risk of the stock from the day of delivery, 
 and it is fed and tended at his expense all the summer, 
 — two facts which ought to be regarded in the light of 
 deductions. On the other hand, when the price of 
 young breeding stock is based on that of the annual cost 
 of ewes and lambs and wool, the difference in favour of 
 the incoming tenant may be more than he is entitled 
 to, in order to cover all risk and the cost of the sum- 
 mer's grass, Reference to autumn prices may more 
 properly be allowed in the case of wether stocks, which 
 go into the market then, and the value of which is more 
 
HILL FLOCKS, 29 
 
 dependent on the turnip crop, and cannot therefore he 
 so easily determined at Whitsunday, as that of breeding 
 stock. 
 
 The principles on which the price of store stock is 
 fixed are of the vaguest kind, notwithstanding that a 
 vast amount of this description of property changes 
 hands by valuation every year. The elements of value 
 are simple and tangible enough, compared with some 
 other subjects of valuation ; yet no general standard or 
 method of fixing the value has been adopted in stock 
 valuations. 
 
 Now, it is evident that the value of the stock to the 
 incoming tenant is just what it would be worth to its 
 present owner, if there was not going to be any change, 
 allowing for losses, rent, interest, and all expenses. 
 Young store sheep, such as ewe hoggs, and also breed- 
 ing ewes, have, therefore, to be valued prospectively, 
 and taken at their average produce in wool and lambs 
 for the years they will be in the flock, with their future 
 price as drafts, and making the necessary deductions. , 
 
 The present and prospective value of a breeding 
 flock may be worked out in the following way — suppos- 
 ing it to be an average Cheviot stock at the present 
 time, the data for such a calculation having been sufii- 
 ciently established in the preceding chapter on grazings 
 to be accepted here without again going into the details 
 connected with that part of the subject : — 
 
30 THE FARM VALUER. 
 
 Pebsent Averages and Prices in a Flock op 1,200. 
 
 if. d. 
 
 Lamb 14 6 
 
 Draft ewe 33 9 
 
 Fleece 5 
 
 Kent per sheep ..... 96 
 
 Expenses per sheep .... 76 
 
 Now the flock was shown to consist of five different 
 ages : — 
 
 Ewe hoggs 240 
 
 Two-year-old ewes or gimmers . . . 240 
 
 Three-year-old ewes 240 
 
 Four- year-old ewes 240 
 
 Five-year-old ewes 240 
 
 1,200 
 
 The ewe hoggs will thus be five years in the flock 
 before they fall to be drafted, and in that time each of 
 them may be expected to produce five fleeces, four lambs, 
 and finally the price of the draft ewe ; from which, 
 however, there have to be deducted five rents and five 
 expenses, and then the balance is the net present value 
 of the ewe hogg. Similarly, the two-year-old ewe, or 
 gimmer, will be four years in the flock, and will pro- 
 duce four fleeces, four lambs, and the price of the draft 
 ewe, less four rents and four expenses ; the three-year- 
 old ewe will be three years in the flock, and will produce 
 three fleeces, three lambs, and the price of the draft 
 ewe, less three rents and three expenses ; the four-year- 
 old ewe will be two years in the flock, and will produce 
 two fleeces, two lambs, and the price of the draft ewe, 
 
HILL FLOCKS. 31 
 
 less two rents and two expenses ; and the five-year-old 
 ewe will be one year in the flock, and will produce one 
 fleece, one lamb, and the price of the draft ewe, less one 
 rent and one expenses. 
 
 The Whitsunday value of the stock of different ages 
 would therefore, on the above data, be : — ■ 
 
 s. d. 
 
 Ewe hogg 31 9 
 
 Two-year-old ewe or gimmer . . . 43 9 
 
 Three-year-old ewe 41 3 
 
 Four-year-old ewe 38 9 
 
 Five-year-old ewe 36 8 
 
 The value of the average ewe and lamb is found by 
 taking the average value of the four ewes of different 
 ages, and then adding the price of the lamb — 
 
 s. d. 
 
 43 9 
 
 41 3 
 
 38 9 
 
 36 3 
 
 4 )160 
 
 Average ewe value 40 
 
 Add price of lamb 14 6 
 
 Value of ewe and lamb . . . . 54 6 
 
 The proof of the above rule is, that the difference 
 between the value of the two-year-old ewe and the three- 
 year-old ewe, or between the three-year-old ewe and the 
 four-year-old ewe, or between the four-year-old ewe and 
 the five-year-old ewe, is just the difference between the 
 value of the five-year-old ewe and the price of the 
 draft ewe. The same amount is, of course, the differ- 
 
32 THE FARM VALUEE. 
 
 ence in value between the lamb and fleece, and a year's 
 rent and expenses. It will further be observed that the 
 value of the average ewe, and of the ewe and lamb, 
 works out exactly to the price at which they were valued 
 on the tenant entering to the grazing. The ewe hogg 
 was valued at 32s. at ingoing, and its actual propor- 
 tionate value is here seen to be 31s. 9cZ. For the ewe 
 hogg to warrant a higher price, the rest of the flock 
 would also have to be proportionately of higher value, 
 and the value of both lamb and fleece would have to be 
 greater in proportion to tlie rent and expenses. Yet 
 ■we commonly find that where the ewe and lamb are 
 worth no more than 54s. Gci., the ewe hogg is valued as 
 high as 36s. This is done presumably on the ground 
 that the hogg will clip more wool than the ewe, which 
 is true enough ; but in dealing with a flock we have to 
 take the average clip of young and old together for the 
 value of the fleece, and if the older ages are valued on 
 that average, the ewe hogg is not worth more than its 
 actual proportionate value. If the ewe hoggs are sold 
 separately, and not with the ewes, then the two should 
 be valued separately, but not otherwise. 
 
 In these calculations, no addition is made to the price 
 of the lambs — the average price of lambs sold that is 
 — on account of the 240 top ewe lambs kept for stock, 
 and which, if sold, would have fetched about 10s. a 
 head more than the other lambs : because the whole 
 saleable produce is already included without that addi- 
 tion ; neither is there any deduction made for loss and 
 
HILL FLOCKS. 33 
 
 mortality in the flock, which was showa to be 6*6 per 
 cent. ; because the expenses already charged include the 
 farmers' profits, which, of course, are over and above 
 the deductions that have to be made of every kind. 
 
 The value of a wether flock is calculated on the 
 same principle as that of a breeding flock. The dif- 
 ferent ages are reckoned at the produce of each in wool 
 and mutton, according to the grazing and the sheep it 
 will make, and deducting the necessary rent and 
 expenses. 
 
 The value of draft ewes, lambs, and wool, which, in 
 calculating the present and prospective value of a 
 breeding flock, was taken at an established price, is 
 much easier to ascertain, as the market rate of each is 
 always well known. The draft ewes, however, may be 
 estimated in the same way as a wether stock, at their 
 value in wool and mutton, either at fat price or at what 
 they are worth to fatten. 
 
34 THE FARM VALUEB. 
 
 CHAPTEK IV. 
 
 TALUATION OF TILLAGES. 
 
 Almost every kind of labour that is performed on a 
 farm is at times the subject of valuation between out- 
 going and incoming tenants. The various works of 
 tilling the land, of seeding it, of applying manures, of 
 crop culture, and the ultimate operations of reaping, 
 threshing, ingathering, and storing the produce, have 
 all to be dealt with, in their many aspects. 
 
 The main diflQculty in estimating tillages, is in the 
 case of fallows, and where crops have to be taken over 
 at what it has cost to produce them, as the question is 
 not, then always one of simply paying for visible results. 
 The system of compensation for fallows, and especially 
 for other than clear and full fallows, is a bad one alto- 
 gether, for the incoming tenant is very often thereby 
 called on to pay for what he does not get, or for what 
 does not benefit him in the remotest degree. The best 
 plan is to treat fallows in the same way as other tillages, 
 and to pay only for tangible value, and only where the 
 land has had a clear fallow, and has not since borne a 
 crop. It is all very well to cry up the beneficial influ- 
 
TILLAGES. 35 
 
 ence of a fallow, but fallowing is not so lasting in its 
 effects as is generally supposed, and fallow-farming is 
 always poor farming, and the land in want of manure. 
 On the very heaviest of the weald clays, we have found 
 from experience that if the land is well prepared for a 
 root or green crop, and has plenty of manure put into 
 it, it is better under crop, even when the crop can be 
 only in part fed on the land. 
 
 In the South of England, it is no uncommon thing 
 to find six or eight plougliings, and as many harrowings, 
 rollings, and couchings charged for a fallow, or for land 
 that has been sown with a root or green crop. A full 
 fallow never comprises less than five or six ploughings, 
 &c., together with rent and rates on the land during 
 the fallow year, and manure and seed, if any. Half- 
 tillages are charged when the land has carried one grain 
 crop after a fallow or green crop, and for this there is 
 allowed one-half the expense incurred during the year 
 of fallowing, unless the green crop has not been con- 
 sumed on the land, when only one-fourth of the value 
 of tillages and manures expended on the fallow is 
 allowed, and nothing for rent and taxes. Many of the 
 items it is impossible to test at the time they come up 
 for valuation, yet for all these, and innumerable other 
 small things, the incoming tenant is not only expected 
 to pay, but to pay at extravagantly high rates, on the 
 plea that the outgoing tenant was mulcted in like 
 manner when he entered the farm. 
 
 This custom has done immense injury to the agri- 
 
36 THE FAEM VALUEE. 
 
 culture of those countries where it prevails, the cost of 
 a fallow often amounting to 8l. or lOl, an acre, which 
 is equivalent to locking up a capital of about 2l. an 
 acre all round in the arable land, besides costing an 
 additional 5 per cent, on this capital, and which 5 per 
 cent, or 2.s. an acre all round, can only come out of the 
 landlord's pocket in the shape of diminished rent. It 
 must be admitted, however, that the evil lias been 
 mitigated a little of late years by the more enlightened 
 landowners redeeming such items of valuation as can 
 be bought up in that way, in connection with crops 
 and manures as well as tillages, but the effects of the 
 system will not altogether disappear until valuers in 
 these counties are empowered, not only to fix the prices 
 of what is said to have been done, but to fix the number 
 of tillages which they deem sufficient to have been per- 
 formed, and to allow only for that number. 
 
 ]\Iany of the practices that obtain in respect to 
 tillages seem to ignore the fact of there being an in- 
 coming tenant or of his interest altogether. But there 
 can be no greater mistake than to suppose that it is 
 the interest of the landlord to perpetuate these practices. 
 It is, unquestionably, for the good of agriculture, and 
 of every one connected with it, that ingoing farm valua- 
 tions of every kind should be as small and light as 
 possible, so that not more of the tenant's capital is locked 
 up in fixed, and especially in non-productive, outlay, 
 than is absolutely needful. If landowners and their 
 agents on the one hand, and farmers on the other, were 
 
TILLAGES. 37 
 
 to keep this object before them, it would soon come to 
 pass ; and it would be the readiest means of bringing 
 about another much-to-be-desired thing — that of having 
 a general principle to go upon in these valuations which 
 would apply to the whole country. 
 
 The cost of tillages depends primarily on the rate of 
 wages, but on the worth of wages as well, and on the 
 cost of horse labour and that of machinery. It is most 
 important, therefore, in matters of such valuations, to 
 have correct rules to go upon with respect to the cost 
 and value of labour. As the rate of wages varies so 
 much in different districts, it would be useless to lay 
 down any fixed rule for that here ; but the rate of wages 
 in any district can always be ascertained, and cal- 
 culations ought to be made on that basis. It is to be 
 observed, however, that labour is often expended with- 
 out any increase or profit. Further, the work of two 
 men similarly employed is not always of equal value, 
 and, consequently, it does not follow that where wages 
 are lowest work is done cheapest. 
 
 Tlie cost of horse labour is best calculated by taking 
 the daily cost of a horse, and of the harness and imple 
 ments required in its working. This includes horse 
 keep, and shoeing, besides interest, risk, and deprecia- 
 tion on the prime cost of the animal, and interest, wear 
 and tear, and depreciation on the cost of harness and 
 implements. The price of an average farm horse is, let 
 us say, 501. Five per cent, on that sum must be 
 charged for interest, and 10 per cent, for risk and de- 
 
38 THE FARM VALUER. 
 
 preciation. Shoeing may be reckoned at ll. The 
 harness and implements employed in working vary from 
 301. to 40L for each horse, and 5 per cent, is chargeable 
 on that amount for interest, and 10 per cent, for wear 
 and tear and depreciation. Then there is the cost of 
 feeding a farm horse. This varies a great deal, and will 
 be most fairly given by adopting two scales. A pretty 
 wide experience in the matter tells us that where it is 
 the custom to work horses in single carts or two abreast 
 in the plough they are not only worked at a higher 
 pressure, but are fed harder, than where three or four 
 horse teams and waggons are the rule. We merely 
 state a fact in saying that in the former case thq horses 
 will generally be found consuming about one bushel of 
 corn moi-e a head per week. This of coarse is sufficient 
 to account for a great difference in the cost of feeding a 
 farm liorse, and it also explains how two horses in a 
 plough can sometimes do as much work as three or four 
 similarly employed. If we have a three-horse engine, 
 but only coal enough for a two-horse engine, we will 
 only get the lesser amount of work done. It is the 
 same with horses, substituting corn for coal. There 
 must be fuel enough for the engine, whether it be a 
 steam-engine or a horse-engine, if it is to do full work. 
 To put the case as simply as possible, and without going 
 into a mixture of foods, which would only naake the 
 calculation more complex to no purpose, we will assume 
 that a full-fed horse receives three bushels of oats, or an 
 equivalent, and an inferior-fed horse two bushels of oats, 
 or an equivalent, a week, all the year round, allowing a 
 
TILLAGES. 
 
 39 
 
 little more when in full work, and a little less when 
 not in full work ; and that in each case the horse 
 is allowed 2^ tons of straw for fodder and litter, and 
 is twelve weeks on green food besides, during the year. 
 Taking the straw at 42s. per ton, and the green food 
 at 3s. 6d. per week for the twelve weeks, the straw 
 and green food together would cost 71. 7s. ; but the 
 stable manure ought to be worth at least two guineas 
 per horse, and deducting that amount from the value of 
 the straw^ and green food, it leaves 5l. 5s. chargeable 
 against the horse for food, in addition to the price of 
 the oats consumed. The annual cost in the one cuse 
 would then be — 
 
 156 bushels of oats at 3s 9<i. . . 29 5 
 
 ytraw and green food . . . .55 
 
 Interest, risk, and depreciation on. 50i. 
 
 at 15 per cent. . . . . . 7 10 
 
 Shoeing . . . . . .10 
 
 Harness and implements — wear and 
 tear and depreciation on 40Z. at 
 15 per cent fi 
 
 d. 
 
 
 
 
 
 
 £19 
 
 and in the other — 
 
 £ s. 
 
 19 10 
 
 5 5 
 
 104 bushels of oats at 3s. Sd. 
 
 Straw and green food . 
 
 Interest, risk, and depreciation on 501, 
 at 15 per cent 
 
 Shoeing 
 
 Harness and implements — wear and 
 tear and depreciation on 301. at 15 
 per cent. . . . . . . 4 10 
 
 £37 15 
 
 7 10 
 1 
 
 Now reckoning that the horse does 290 days of actual 
 work during the year, the day's work of a horse, includ- 
 
40 THE FARM VALUER. 
 
 iug the ordinary implements, would cost, in round 
 numbers, 3s. 4d. on the higher scale, and 2s. Id. on the 
 lower scale. 
 
 This basis gives a fixed rule for estimating what- 
 ever kind of horse work is done and by whatever 
 number of horses. We have only to multiply by the 
 3s. ■\d. rate when not more than two horses are used, 
 and by the 2s. Id. rate when more than two horses are 
 used in ordinary tillages and farm work, and add the 
 day's wages of the ploughman in each case, to arrive at 
 the total cost of a day's work. If a ploughman's wages 
 are 1 8s. a week, and a boy's wages 6s. a week, a man 
 and two horses will cost 9s. Sd. a day, and a man and 
 boy and three horses will cost lis. 9cZ. a day. Again, 
 if the day's work in each case was one acre of land 
 ploughed, the cost of ploughing would be 9s. 8(i. and 
 lis. Qd. an acre, respectively. 
 
 The standard day's work for a plough is one acre, 
 but the work done in ploughing is a very variable 
 quantity, as so much depends on the strength of the 
 land and on the season of the year when the work is 
 done. On heavy land the day's work is nearer three 
 quarters of an acre than one acre. There is a deal of 
 difference too between ploughing lea in August for 
 wheat sowing and in January for oat sowing, when 
 three quarters of an acre of the former will be as good 
 a day's work as one acre of the latter. Then in break- 
 ing up early stubbles, when the land is dry and hard, 
 one acre a day is generally stiff work, whereas later on, 
 
TILLAGES. 41 
 
 and in cross-stirring spring fallows, as also in ploughing 
 light turnip land, one and a quarter acre can as easily 
 be got over. These differences have all to be consi- 
 dered in forming an estimate of the quantity of land 
 that should be ploughed in a day. 
 
 A pair of horses working a cultivator will get over 
 five acres a day on light land, and four acres on heavy 
 land : harrowing, once over, twelve acres on light land, 
 and ten acres on heavy land ; rolling, fallow land ten 
 acres, com or seed land twelve acres, and grass land 
 fifteen acres a day. 
 
 In seeding corn land, a pair of horses with two men 
 will drill twelve acres ; a man will hand-sow ten acres. 
 Thirteen men and five horses, with a reaping machine, 
 will reap, cart, and stack six acres of corn in a day, 
 which, with horses at 3s. 4:d. and men at &s. per day, 
 amounts to 13s. 7d. per acre. It is in many cases 
 actually done for 13s. per acre, both north and south, 
 but it often costs more. Cutting corn by machine can 
 be done at the rate of ten acres a day, cutting round 
 the field ; if cutting only one way, six acres. Cutting 
 by hand with scythe or sickle, a man will cut, bind, 
 and stook one third of an acre a day. Threshing and 
 dressing corn by steam power, including coal and labour 
 of every kind, costs for wheat Is. 4.d. per quarter ; 
 barley Is. 2d. per quarter; and oats Is. per quarter. 
 Bj horse power it costs about one half more. Thatch- 
 ing ricks, a man will do 400 square feet of surface in a 
 day, and it is usually paid for at the rate of Is. per 
 square of 100 feet. 
 
42 THE FAKM TALUEE. 
 
 Sowing grass or clover seeds broadcast a man can 
 do eight acres a da,y ; a man with a hand seed-barrow 
 ten acres. Two horses working a broadcasting machine, 
 with two men, will do twenty-five acres. Mowing grass 
 by liand, one and a quarter acres each man ; cutting 
 by machine, ten acres. 
 
 Ridging turnip land, one plough, four acres a day. 
 A man and a horse sowing turnips on the ridge, six 
 acres a day. One man loading dung, thirty cart loads ; 
 spreading dung, one acre ; sowing artificial manure 
 broadcast, six acres ; in the drill, four acres. Drilling 
 turnip land on the flat with artificial manure at same 
 time, two men and two horses, eight acres a day. The 
 same for other root and green crops. A man hoeing 
 and singling turnips, one third of an acre a day ; plant- 
 ing potatoes in ridges, half an acre ; planting cabbages, 
 two and a half acres a day. 
 
 In making out his valuation of tillages, or of crops, 
 manures, or im23rovements, &e., the valuer should show 
 the particulars of each separate item comprised therein, 
 and the amount at which he has valued each item, 
 separately. It is an advantage for all parties concerned 
 in a valuation to know how that valuation is made out, 
 and it should therefore be an observed rule to give the 
 details and prices, and not a bare enumeration of the 
 articles and the values lumped in the sum total, as is 
 too frequently the case. 
 
43 
 
 CHAPTER V. 
 
 TALIJATION OF CROPS. 
 
 An outgoing tenant claims for tillages under the custom 
 of the country, or by virtue of his agreement, but the 
 common law gives him a right to emblements, or an 
 away-going crop : ' lest the ground should be un- 
 mauured, which would be hurtful to the commonwealth, 
 he shall reap the crop which he sowed, in peace.' 
 
 The law of emblements applies to all crops that re- 
 quire to be annually renewed, such as corn crops, root 
 crops, and green crops. But those crops which do not 
 require an annual renewal, though they are crops that 
 may be rendered more abundant by the labour and 
 manurance of the tenant, such as grass, and the 
 fruit of trees, are not claimable as emblements. To 
 this, however, there are two exceptions ; for, although 
 the roots of clover bear several crops, the tenant can 
 take the clover crop immediately succeeding his out- 
 going ; and the same is allowed with the hop crop, 
 which grows from ancient roots, because of the great- 
 ness of the labour and manure which has to be annually 
 bestowed on that crop to bring it to perfection. 
 
44 THE FARM VALUER. 
 
 Tlie tenant's right of way-going in certain crops 
 depends, of course, on the time of his outgoing, and on 
 the conditions under which he held his farm. Thus, at 
 the spring terms of Ladyday or Whitsunday he can 
 generally claim: (1), the corn crops, and (2) the young 
 seeds and clover crops of that year, or payment in lieu 
 thereof; and, at the autumn terms of Michaelmas or 
 Martinmas : (I) the unconsumed root crops, (2) the un- 
 consumed green crops, and (3), the seeds sown with the 
 com crop the preceding spring — sometimes, also, as in 
 Surrey, he can claim payment for the clover Ley. 
 Custom, as well as agreement, now and then modifies 
 the case a little, but these are the chief crops in a farm 
 valuation, and such is the time and the way they ordi- 
 narily arise to be valued. Hay and straw, likewise, not 
 improperly fall in here, being crop produce, and, as 
 such, their valuation will be considered under the head 
 of crops. 
 
 As in all other kinds of farm valuations, the method 
 of estimating growing crops and bulky fi^eld produce 
 unhappily varies in different districts, and the adopted 
 standards of worth are very conflicting. The subject 
 may, however, be simply considered in two aspects. 
 The first, that of young crops, which are either valued 
 prospectively, or else charged at cost price ; the second, 
 that of ripened or matured crops, which are valued at 
 market price, or at fodder or consuming price, but 
 sometimes also, as in the case of root crops, at cost 
 price. 
 
CEOPS. 45 
 
 A great deal of the misunderstanding that arises on 
 crop valuations is no doubt due to the want of a clear 
 definition of the terms oost price, fodder or consuming 
 price, and market price, and the relations they bear one 
 to another. Cost price is just what the crop has cost in 
 tillages, seed, manure, rent, rates, and interest on out- 
 lay of capital. Fodder and consuming price are in 
 some parts of the country held to be different, fodder 
 price being reckoned at one-half, and consuming price 
 at two-thirds that of market price, although, in reality, 
 they may not bear that relation to market price at all. 
 The two terms, fodder price and consuming price, are, 
 to all intents and purposes, identical, and signify what 
 the crop is worth to feed on the farm, without including 
 the value of the manure that is so left to the land. 
 Market value is the entire value of the crop — i.e., the 
 fodder or consuming value "plius the manure value. 
 The fodder or consuming value of a crop is best cal- 
 culated by taking the quantity of it that is equal to the 
 production of one pound of beef or mutton, and fixing 
 the price of that quantity at the price of one pound of 
 meat. When the meat-producing power of any crop or 
 article of field produce is known, the rule is very easy 
 to apply, and it is on the whole a safe one. 
 
 Corn Crops. 
 
 When wheat, barley, oats, peas, beans, and other 
 corn crops are valued, it is always in the ripened state, 
 and they are estimated according to the quantity and 
 
46 THE FAEM VALUER. 
 
 quality of grain they promise to yield ; deducting the 
 expenses of reaping, threshing, ingathering, and market- 
 ing the produce, together with the rent of the corn 
 land for that year ; and leaving the straw to the in- 
 coming tenant, at a separate valuation, or free (steel- 
 bow), as the lease may require. 
 
 In England, the outgoing tenant usually reaps the 
 corn crop which he sowed, and threshes it out at his 
 own cost, leaving the straw as aforesaid, or, the incom- 
 ing tenant is bound to thresh, clean, and carry out the 
 corn crop for his predecessor, in return for the fodder 
 of the straw. 
 
 In Scotland, where the entry to farms is chiefly at 
 Whitsunday, the corn crop is invariably taken by the 
 incoming tenant at valuation. The price is usually 
 based on the fiars prices for the county, which are 
 struck in March. The valuers meet to examine the 
 crop shortly before harvest, and make a memorandum 
 of the quantity and quality of grain which they esti- 
 mate to each iield : then, after the fiars prices are 
 struck they meet again, and fix the price at which the 
 crop is to be calculated — at, above, or below the fiars 
 prices — and the allowance that is to be made to the 
 new tenant for the expenses of harvesting and market- 
 ing the crop. 
 
 The fiars standard is a good one in its way, but in 
 the Scotch system of valuing corn crops, the time at 
 which the risk passes, and also the terms of payment, 
 often give rise to complaints. The risk is usually held 
 
CROPS. 47 
 
 to remain with the old tenant until the crop has been 
 ingathered. This proves very vexatious if any ques- 
 tion of loss or damage crops up, for which, indeed, the 
 way seems purposely left open. The risk in a corn 
 crop, as in other subjects of valuation, should be made 
 to pass at the time the crop is valued.' The terms of 
 payment are equally bad for the outgoing tenant. He 
 gets the first instalment of one-half when the price is 
 fixed in March, and the second and final instalment is de- 
 ferred until August following. It is thus fifteen months 
 after leaving his farm before he gets a settlement for 
 the crop which was reaped twelve months before. 
 
 A second method of valuing corn crops, besides that 
 of taking the fiars prices as the standard, is to value 
 in the usual way, and to take past or present averages 
 of corn prices as the basis, and fix the price of the crop 
 there and then. This method is in some respects to be 
 preferred, for it enables the matter to be settled off at 
 once, without the delay that attends the other. 
 
 ' That this is the view at law, appears from a case in point, 
 Maolienzie v. 3Iackenzie, recently decided in the Sheriffs' Court of 
 Ross-shire. The defender was incoming tenant to a farm at 
 Whitsunday 1877, and agreed to take the grain crop at a valuation. 
 The crop was accordingly inspected by the appointed valuators, who 
 ultimately agreed as to its value, and signed their award on 
 October 10. Subsequently a storm came and partially destrojed 
 the crop before it was all cut, and the defender refused to pay for 
 it. The sheriff-substitute, however, found for the pursuers, the 
 outgoing tenants, holding that the risk was at once transferred to 
 the defender when the crop was valued. An appeal having been 
 taken to the sheriff-principal, the above decision has been con- 
 firmed with additional expenses. 
 
48 THE FAEM VALUER. 
 
 A third method is, instead of estimating the weight 
 of the crop as in the other cases, at harvest time to rick 
 each field separately, and then select an average sized 
 rick from each, and thresh it out as a guide to the 
 yield. 
 
 Strcew. 
 
 When this produce has to be valued at fodder or 
 consuming price, it may be found by the rule already 
 given. It is more accurate to value straw even on this 
 principle than on any other. The following are the 
 weights of the different kinds of straw that may be 
 considered equal to the production of one pound of beef 
 or mutton : — 
 
 lbs. 
 Pea straw ....... 30 
 
 Oat straw ....... 40 
 
 Barley straw ....... 5i 
 
 "\\Tieat straw . . , . . . .54 
 
 Bean straw 65 
 
 Then, if the market price of one pound of meat is 9c?., 
 the fodder or consuming value, according to this rule, 
 of pea straw would be 2l. 16s., of oat straw 2l. 2s., of 
 barley straw IL lis., of wheat straw \l. lis., and of 
 bean straw \l. 5s. lOd,, per ton. That is without 
 reckoning the manure value of the straw, which, in the 
 case of wheat, Mr. Lawes estimates at 12s. Qd., and 
 that would make the market value of a ton of wheat 
 straw 2l. 3s. 6cZ. The present quotations of the straw 
 market are from 43s. to 53s. per ton, which proves the 
 rule given above to be pretty correct. 
 
CEOPS. 49 
 
 The weight of straw ricks may be found by measure- 
 ment in the same way as hay ricks (see rule, p. 5-1,) 
 only, in the case of straw, the number of cubic feet in 
 the rick must be divided by 600 to get the weight in 
 tons. When the com is unthreshed the weight of 
 straw may be found in the same way as the quantity of 
 grain, by threshing out part of a rick, and then weigh- 
 ing the straw from a quarter of grain, and calculating 
 the amount of the straw from the entire field on that 
 proportion. If neither of these two methods are avail- 
 able, the weight of straw can be approximately arrived 
 at by taking the relative weights of straw and grain 
 as generally adopted. . It has been found, by various 
 experiments, that for every ciut. of threshed grain, the 
 ratio in weight of clean dry straw runs nearly as fol- 
 lows : — 
 
 Cwt. 
 
 Pea straw 1^ 
 
 Oat straw If 
 
 Barley straw • . 1 
 
 Wheat straw I4 
 
 Bean straw ....... If 
 
 By bearing these proportions in mind they will often 
 be found to come in useful. For example : If 1 20 qrs. 
 of oats, weighing 42 lbs. per bushel, were threshed 
 from one field, that is equivalent to 18 tons of grain ; 
 and, on the above ratio, the weight of straw from the 
 same field would be 30 tons. 
 
 Root and Green Crops. 
 These crops are valued to the incoming tenant 
 
 E 
 
50 THE FARM VALUER. 
 
 either (1) at a consuming price, or (2) at the cost of 
 producing them. 
 
 The consuming price is found according to the 
 previous rule. Thus, if 160 lbs. weight of turnips is 
 equal to the production of one pound of meat, when the 
 latter is selling at 9d. per pound, the consuming value 
 of a ton of turnips will be 10s. 6d. And, next, sup- 
 posing that the estimated weight per acre is 20 tons, the 
 consuming value of the crop will be lOL 10s. per acre. 
 
 If the calculations are based on the nutritive matter 
 contained in them, many of the crops will give a different 
 and a higher value. But, in ordinary cases, we have no 
 right to assume that these raw crops are dry concentrated 
 food. The other rule is, therefore, the safest one. The 
 weight of each of the principal root and green crops, 
 required to produce one pound of meat, is here given : — 
 
 lbs. 
 
 Turnips ICO 
 
 Swedes 120 
 
 Cabbage 110 
 
 Carrots 100 
 
 Parsnips 100 
 
 Mangold wurtzel ...... 90 
 
 Kohl rabi 90 
 
 Green vetches 90 
 
 Green clover 90 
 
 Green rape 60 
 
 Potatoes ,50 
 
 The practice of sometimes paying for a root or green 
 crop at what it has cost the outgoing tenant is, in these 
 valuations, a most objectionable one. There is an in- 
 coming tenant as well as an outgoing tenant, and why 
 should that be unfair to the outgoer which is no more 
 
CROPS. 51 
 
 than justice to the incomer ? In many districts it is 
 the rule to pay for a crop of this kind at what it has- 
 cost to produce it, no matter whether there is a crop to 
 show for the money or not. But the outgoing tenant 
 would be more careful to leave a good crop if he knew 
 he would only be paid for it according to results, and 
 the incoming tenant would then receive value for his 
 money, which it cannot be said he does in every case 
 where the crop is paid for at what it is said to have cost. 
 The weight of the turnip crop is more variable than 
 any of the others, partly, perhaps, because it is more 
 widely grown. In the south of England fifteen tons 
 per acre is a full crop, but in Wales, the north of 
 England, and Scotland, less than twenty to thirty tons is 
 not considered a full crop. A good crop in the north 
 will keep 200 half-bred ewes one week, and eat to lOl. 
 an acre. That is the usual calculation in Selkirkshire 
 for sheep on full allowance of turnips, and we have 
 many times seen it done ; but probably more eat below 
 lOL an acre than above it, although there are plenty of 
 instances of a crop doing more. In 1866, a turnip crop 
 in Perthshire, which was fed by Cheviot wethers at 9d. 
 a head per week, gave the extraordinarily high figure of 
 16^. per acre for consuming value, over and above the 
 manure left on the land, which is reckoned worth half 
 the feeding value of a turnip crop. The Norfolk rule 
 is very much less than the above, as it assumes that 100 
 sheep will eat an acre of turnips in a week. The Nor- 
 folk rule will also apply to the south of England. 
 
52 THE FARM VALUER. 
 
 Young Grasses and Glovers. 
 
 Under this head may be classed clover, ryegrass, and 
 mixed grass and clover seeds. The cost of seed and 
 labour incurred in laying down a crop of this kind is 
 either charged to the incoming tenant, or the crop is 
 valued at its prospective worth. In the first case, the 
 appearance of the crop will show whether the right sorts 
 and quantities of seeds have been sown, and if they have 
 been properly sown. Sixteen pounds of clover seed 
 should be sown per acre, and plantain or ribgrass may 
 be mixed with it, as it helps to give the clover a good 
 bottom. A mixture of clover and ribgrass, say — 
 8 lbs. common red clover, 
 3 „ white clover, 
 3 „ common perennial or cowgrass, 
 2 „ plantain or ribgrass, 
 is better than any one kind of clover sown alone. If 
 grass-seeds are added — 
 
 1^ bush, ryegrass — Italian for one year, 
 
 perennial if for more. 
 5 lbs. cocksfoot, 
 3 „ timothy, 
 2 „ fescue. 
 
 The following table gives the principal cultivated 
 grasses, their present price per pound, and the quantities 
 in pounds weight to sow of each on different soils, and 
 with different husbandry : — 
 
CROPS. 
 
 53 
 
 doIO B 
 
 dojo 
 
 dOJO T3 
 
 dojo 
 
 dojo B 
 
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54 THE FAHil VALUER. 
 
 In valuing a crop of young grass or seeds prospec- 
 tively, the possible yield of dry grass must be estimated 
 from the appearance of the young crop, the condition 
 of the soil, and other circumstances, and the price iixed 
 on that of hay of a similar kind. 
 
 Hay. 
 
 This produce has sometimes to be valued at market 
 price, and sometimes at fodder or consuming price. 
 The price in both cases is based on the age and the kind 
 as well as the quality of the hay. Old hay, also, is 
 worth about 1 5s. or 20s. a ton more than new hay of its 
 kind. The quality varies with the land the hay was 
 grown Tipon, the time of cutting, the mode of making, 
 and the condition in which it was stacked and thatched. 
 The following are the chief varieties of hay, and the 
 weight of each required to make one pound of meat : — 
 
 Clover hay 16 lbs. 
 Eyegrass hay 18 „ 
 Common meadow hay 20 lbs. 
 
 Then, by our former rule, if meat is selling at 9cl. per 
 lb., and 16 lbs. of clover hay will produce 1 lb. of meat, 
 the consuming value of one ton of clover hay will be 
 51. 5s. 
 
 The weight of hay ricks is easily ascertained by 
 measurement. This may be taken by the following 
 rules : — 
 
 1. Square Richs.—T-\]Le the height from the 
 
CROPS. 55 
 
 ground to the eaves, and add one-third of 
 the height from the eaves to the top, for 
 the mean height ; then multiply the mean 
 height by the breadth, and the product by 
 the length. 
 
 2. Oblong Ricks. — To the height from the ground 
 
 to the eaves, add half the perpendicular 
 height of the top for the mean height; then 
 multiply the mean height by the breadth, 
 and the product by the length. 
 
 3. Circular Ricks. — Multiply the square of one- 
 
 fifth the mean girth by twice the mean 
 height. 
 Let the solid contents in each ease be worked out in 
 feet. Then, to find the tons weight of hay in the rick, 
 divide the number of cubic feet by 375 in the case of 
 old hay, and by 400 in the case of new hay. 
 
 The rules for measuring thatching work on ricks 
 may also be given here. 
 
 1. To find the quantity of thatching on square or 
 oblong ricks : — 
 
 Rule. — Multiply the girth across the top from 
 'eave to eave by the length at the eave, both 
 in feet, and divide the product by 100 for the 
 quantity in squares of 100 square feet. If 
 the ends of the rick are thatched, add the 
 breadth of the rick to the length for the 
 , multiplier. 
 
 2. To find the quantity of thatching when the roof 
 of the rick or stack is conical : — 
 
56 THE FARM VALUER. 
 
 Rule. — Multiply the circumference t.t the eaves 
 by half the slant height, both in feet, and di- 
 vide the product by 100 for the quantity in 
 squares of 100 square feet. 
 
 Damage and loss to crops, arising from hailstorms, 
 wind, rain, and other causes, are often the subject of 
 valuation, both on behalf of insurance offices and be- 
 tween outgoing and incoming tenants. A com crop 
 may lose half its value by a simple storm of wind or 
 hail, or by an unpropitious harvest. The loss from these 
 causes is not always easy to estimate. The damage done 
 to a crop by shaking can only be judged of. In the 
 case of spoiled grain and straw from a wet harvest, the 
 question is even less simple, for both loss and deprecia- 
 tion have then to be considered, and also how far the 
 tenant may be liable for neglect. 
 
57 
 
 CHAPTEE VI. 
 
 VALUATION OF MANUEES. 
 
 1. Artificial Manures. 
 
 Manuees of this class, including guano, are valued 
 according to their analysis and the current market price 
 at which the different fertilising ingredients shown in 
 the analysis can be bought in the pure state. There is 
 no truer guide than the commercial one. If we take 
 the effectiveness of any one manure on different soUs, or 
 with different crops, or in different climates, no two of 
 the experiments will be found to agree in the results. 
 But composition and market value give a fixed and 
 definite basis to go upon in any estimates of the kind. 
 
 Nitrogen, phosphoric acid, and potash, are the three 
 chief ingredients in all manures. The other component 
 parts in the analysis of a manure are comparatively of 
 little importance, and in many cases their value has not 
 practically to be considered. 
 
 Nitrogen is the standard value of all our foods, and, 
 consequently, of all oar manures. It is the nitrogen 
 that imparts to manure its forcing properties. The 
 stimulating character of nitrogenous manures makes 
 
58 THE FARM VALUER. 
 
 them best suited to apply to plants in the young state, 
 and they appear to influence the growth of wheat, barley, 
 and the cereals generally, more than the application of 
 phosphatic or alkaline compounds. It is also worthy 
 of note that larger proportions of nitrogen are found in 
 the straw than in the grain, and in the green than in 
 the wliite straw, the upper part of the straw at harvest- 
 time containing more nitrogen than the lower part, so 
 that the upper part is best suited for fodder, and the 
 other part for litter. Nitrogen is not only one of the 
 most important, but it is also the most expensive article 
 we have to buy in a manure. It is applied to plants in 
 the form of ammonia, the chief sources of which are : — 
 
 1. Sal ammoniac containing 30 per cent, of ammonia 
 
 2. Sulphate of ammonia „ 24 „ 
 
 3. Nitrate of sod^ ,, 19 ,, 
 i. Peruvian guano „ 14 „ 
 
 5. Eape cake „ 6 „ 
 
 6. Soot „ 5 „ 
 
 It is not admitted that any plant can obtain its 
 necessary quantity of nitrogen from the atmosphere, but 
 that it must receive it from nitrogenous compounds. 
 ]Mr. Sibson has lately pointed out that in the majority 
 of cases, 8 to 10 per cent, of ammonia is quite sufficient 
 to apply in any manure at the ordinary rate. The 
 cheapest source of nitrogen depends on the markets for 
 the time being. With sulphate of ammonia (containing 
 24 per cent, of ammonia, equal to 19'76 per cent, of 
 nitrogen) selling at 201. per ton, and nitrate of soda 
 (containing 19 per cent, of ammonia, equal to 15-64 
 
MANURES. 59 
 
 per cent, of nitrogen) selling at 1 3l. per ton, the nitrate 
 is slightly the cheapest source of nitrogen. A good 
 sample of nitrate of soda contains as much as 95 per 
 cent, of tlie nitrate, but its crystals are very similar to 
 those of common salt (chloride of sodium), and the latter, 
 worth 20s. a ton, is often used to adulterate the nitrate 
 which is worth 151. a ton. 
 
 Phosphorus is always found in the choicer parts of 
 plants, as in the grain of wheat, barley, &c., and in the 
 bulbs of turnips and mangolds, &c. ; in fact, phos- 
 phorus, like nitrogen, is intimately connected with the 
 nutritive value of feeding materials. The amount of 
 phosphorus in whole plants probably varies from one- 
 fourth to less than one-tenth per cent., and the pro- 
 portion of phosphoric acid compounds in vegetable 
 ashes from 20 to 40 per cent. The fact that a large 
 amount of phosphorus is required by all crops, and that 
 it is naturally present in the soil in small quantities, 
 readily explains the reason why the addition of this sub- 
 stance is generally followed by an increase of produce. 
 The chief sources of this substance, for manure purposes, 
 are coprolite deposits, bones, superphosphate, and the 
 phosphatic guanos. The value of these manures mostly 
 depends on the large amount of phosphoric acid they 
 contain in the shape of phosphate of lime. The material 
 difference between bones and superphosphate is, that the 
 latter is for the most part soluble in water. Bone super- 
 phosphate is more soluble than coprolite or mineral, 
 because the former contains gelatine, &c., which, in its 
 
60 THE FARM VALUER. 
 
 decomposition, generates ammonia. Soluble phosphate 
 in coprolite costs only 7L per ton, whereas in bones and 
 guano it costs 91. per ton. As there is no difference 
 whatever between them, the mineral phosphate is much 
 the cheapest. The mode of preparing bones is to dissolve 
 one ton of inch bones in a quarter of a ton of sulphuric 
 acid and sixty gallons of boiling water. Dr. Stevenson 
 Macadam has found that where the sulphuric acid is 
 added in minimum quantity, so that the greater part of 
 the phosphates is merely touched with the acid, the dis- 
 solved bones, as a rule, contain a greater total amount 
 of phosphates, and a higher percentage of ammonia, 
 than where more acid has been added and the phos- 
 phates have been made more soluble. 
 
 Potash exists in all vegetable substances. The ash 
 of turnips, potatoes, and beetroot contains as much as 
 80 to 90 per cent, of potash. It produces a marked 
 effect on all the root crops, and is also certain to stimu- 
 late the growth of the leguminous crops — beans, pease, 
 clover, vetches, &c. One of the cheapest sources of 
 potash now exists in kainit, or crude German potash 
 salts, which contains 25 per cent, sulphate of potash, and 
 sells for 21. 10s. or 31. per ton. 
 
 The value per ton of the different ingredients of 
 manures has been estimated in a general way by our 
 best agricultural chemists as follows : — 
 
 £ s. d. 
 
 Ammonia . . . . 56 per ton 
 
 Nitrate of soda . . . 16 „ 
 
 Potash 20 „ 
 
MANURES. 
 
 61 
 
 £ s. d. 
 Phosphate of lime (bone earth) 9 6 8 per ton 
 Insoluble phosphate . .700 
 
 Soluble phosphate . 
 Phosphoric acid (alone) 
 Alkaline salts . 
 Sulphate of lime 
 Organic matter 
 
 30 
 
 18 
 
 1 
 
 10 
 
 10 
 
 The prices at which these substances can be obtained 
 vary, of course, with the markets, and with the various 
 sources from which some of them are derived. But 
 given the prices as above, and the analysis of any manure, 
 its value can be determined by multiplying each of the 
 constituents by its market value per ton, which will give 
 the value of 100 tons, and then dividing by 100 to get 
 the value per ton. For example : The value of a sample 
 of Peruvian guano, showing the following analysis, at 
 the above prices, would be 121. 7s. 8d. per ton. 
 
 Moisture 
 
 Organic matter, containing 
 nitrogen 14-64 = to am- 
 monia 17-77 
 
 Phosphate of lime . . . 
 
 Alkaline salts ... 
 
 Earthy matter 
 
 Ammonia 
 
 Analysis 
 
 17-12 
 
 51-31 
 
 22-55 
 
 7-94 
 
 1-08 
 
 100-00 
 17-77 
 
 Market price of 
 pure substance 
 per ton 
 
 10 
 
 9 6 8 
 
 10 
 
 56 
 
 Valne of 
 manure 
 
 25 13 
 209 14 3 
 
 7 18 9 
 
 995 2 4 
 
 Value per ton 
 
 100 ) 1238 8 4 
 . '. 12 7 8 
 
62 THE FARM VALUER. 
 
 In buying a manure it is very important to get just 
 all the ingredients we require, without having to pay for 
 those we do not require. Peruvian guano, for example, 
 is one of the highest sources of ammonia, but it may 
 contain a greater proportion of it than we want, and if 
 we have to pay for the other substances in the guano at 
 the same time, but do not require them, it would be an 
 expensive way of getting ammonia. Peruvian guano is 
 of most effect on heavy clays containing but little 
 organic matter, and for cereals, or else mixed with other 
 manures for the root crop. It is often adulterated with 
 clay and inferior phosphatic guanos. A bushel of good 
 Peruvian guano should weigh about 72 lbs. per bushel, 
 while adulterated kinds will weigh more. The lighter 
 its weight per bushel the better, provided that when 
 mixed with water none of the particles float on the 
 surface. "When genuine, it has a light brown or greyish 
 colour, and if three-quarters of an ounce of it be burned 
 on a piece of tin or iron placed on a clear fire, tlie 
 residue will not be more than a quarter of an ounce. If 
 it amounts to half an oimce, the sample is either ex- 
 tremely inferior, or else grossly adulterated. 
 
 2. Farmyard Manure. 
 
 As there is seldom an analysis made of any given 
 sample of farmyard manure, and it cannot be so readily 
 ascertained as in the case of artificial manures, the above 
 method of \aluation can scarcely ever be applied to 
 
MANURES. 63 
 
 manure of this class. Otherwise, however, the same 
 principle applies equally here. It is calculated that on 
 an average 10 tons of good farmyard dung convey to 
 the soil 1 cwt. of ammonia, 78 lbs. of phosphoric acid, 
 and 78 lbs. of potash. Now, according to the present 
 selling prices of these substances, the value of the dung 
 would be : — 
 
 £ s. d. 
 
 1 cwt. ammonia at 561. per ton . . 2 16 
 
 78 lbs. phostihoric acid at 18Z. per ton . 13 6 
 
 78 lbs potash at 20i. per ton . . . 13 11 
 
 Value of 10 tons . . .425 
 
 or 8s. 3d. per ton. 
 
 But the composition of farmyard manure is very 
 variable, and is found to differ with : 
 
 1. The quantity, quality, and kind of food sup- 
 
 plied to the animals that produce it. 
 
 2. The relative number of animals of one species 
 
 that produced it, the age of the animals, 
 and their breed and constitution. 
 
 3. The quantity, quality, and kind of straw 
 
 used for litter. 
 
 4. The mode of making and preserving the 
 
 manure, and whether under cover or not. 
 
 ' The value of manm-e from the consumption of food,' 
 Dr. Voelcker remarks, ' may be said to depend almost 
 exclusively on the amount of nitrogen, phosphoric acid, 
 and potash, which they contain. The superior ferti- 
 lising properties of the manure of fattening stock fed 
 
64 
 
 THE FAUM VALUER. 
 
 upon cake, is mainly due to the higher percentage of 
 nitrogenous constituents, and it should be known that 
 by far the greater portion of the nitrogen of the food is 
 recovered in the manure. Associated with nitrogenous 
 substances we always find phosphates and potash ; and 
 food rich in nitrogenous substances will generally also 
 produce manure richer in phosphates and potash than 
 food which is comparatively poor in nitrogenous con- 
 stituents. 
 
 ' A portion of the nitrogen of the food is, of course, 
 retained in the increase of the animal. Now, 14 parts 
 of nitrogen yield 17 parts of ammonia, and if we assume 
 that for every pound of nitrogen in the mixed foods (and 
 litter, if any) we obtain one pound of ammonia in the 
 manure, this will be equivalent to supposing that for 
 every 100 parts of nitrogen in the food, 82|- parts are 
 recovered in the manure, leaving about 17^ per cent. 
 for the increase, and some for loss, which is perhaps a 
 sufiBciently approximate average estimate.' 
 
 The following are the estimated money values of 
 the manure from each ton of food consumed, as given 
 by Mr. Lawes and Dr. Voelcker : — 
 
 Descriptiou of Food 
 
 Mr. Lawes 
 
 Dr. Vodcker 
 
 Decorticated cotton cake . 
 „ earth nut cake 
 
 
 
 £ s. d. 
 6 10 
 
 4 18 6 
 4 12 6 
 3 18 6 
 
 £ J. d. 
 5 6 6 
 4 18 
 4 8 9 
 3 15 8 
 2 18 
 2 10 
 
 
 
 Undecorticated cotton cake 
 „ earth nut ca 
 
 ke 
 
MANURES. 
 
 65 
 
 Description ol Food 
 
 Mr. Lawes 
 
 & s. d. 
 3 13 
 3 17 
 3 2 6 
 3 14 
 
 3 13 
 
 4 6 6 
 2 17 
 2 17 
 1 11 6 
 1 11 
 1 2 6 
 
 1 15 
 1 13 
 
 1 10 
 
 2 5 6 
 1 10 
 10 6 
 18 9 
 13 6 
 12 6 
 10 9 
 7 
 6 6 
 5 3 
 4 3 
 4 
 4 
 
 Dr. Voelcker 
 
 Linseed 
 
 £ s. rf, 
 
 2 17 9 
 
 3 2 
 3 2 
 3 2 
 
 3 11 
 2 15 
 2 15 
 1 6 
 15 
 
 18 3 
 
 1 
 12 
 
 17 
 15 
 
 7 
 6 6 
 5 3 
 4 3 
 4 
 4 
 
 Lentils 
 
 Peas 
 
 Beans 
 
 Tares 
 
 Malt dust 
 
 Bran 
 
 PoUard 
 
 Malt 
 
 Indian corn 
 
 Locust beans 
 
 Kioe meal 
 
 Brewers' grains 
 
 Oats 
 
 Wheat 
 
 Barley , , 
 
 Clover hay 
 
 Meadow hay 
 
 Bean straw 
 
 Oat „ 
 
 Wheat „ 
 
 Barley „ 
 
 Parsnips 
 
 Mangolds 
 
 Carrots 
 
 It must be said that practical experience does not 
 yet bear out either of the estimates of the manurial 
 values which are thus put upon- the different feeding- 
 stuffs — certainly not in some of the higher of them j: 
 but it is not unlikely that practice is the one at fault. 
 The greatest difference will be found in the estimates 
 of cake, and of hay and straw. Practical men have^ 
 been in the habit of estimating the manurial value of. 
 hay at 15s. per ton, and of straw at 8s. per ton. But 
 
 F 
 
66 THE FAUM VALUER. 
 
 Mr. Lawes is no doubt right in taking the value at the 
 full quantity of fertilising matter contained in the residue 
 of the food ; and, that being so, it appears to point to 
 great imperfection in the present common manner of 
 making, storing, and conserving farmyard manure. 
 The loss, in fact, is represented by the difference. Pro- 
 bably, the time will come when Mr. Lawes' figures will 
 agree with the practical value put upon the manures 
 from different foods. At present, however, this is not 
 So ; nor can it be otherwise until there is better economy 
 in the management of the manure heap. Mr. Lawes 
 estimates the value of the manure at what it should be 
 and may be ; but, practically, we have to value it at what 
 it is worth, and if half the valuable constituents are 
 lost the value will be just half what it once was and 
 what it might have been still. 
 
 A great deal also depends on what animals produce 
 the manure. The solid manure of the horse is very 
 valuable, and bo is that of the sheep. Cow and pig 
 manure are colder, and pasty, and tenacious, but ca- 
 pable of greatly enriching the soil. No phosphates pass 
 away in the urine of the horse, but from the other 
 animals large quantities pass away in this form. The 
 proportion of liquid and solid parts, and the proportion 
 of nitrogen, phosphoric acid, and alkaline salts in each 
 of them is here given : — 
 
'manuees. 
 
 67 
 
 In 1000 parts 
 
 Horse 
 
 Sheep 
 
 Pig 
 
 Cow 
 
 Water 
 
 750 
 250 
 
 640 
 360 
 
 700 
 300 
 
 850 
 150 
 
 Solid parts 
 
 Liquid 1 Nitrogen — amTnonia. . 
 
 excreta/ Alkaline salt .... 
 Solid 1 P^o^P^oJ^io aoid=phos- 
 
 pxfTPtH r pliateoflime . . . 
 
 excretaj ^j^^iiug gg^j^ .... 
 
 14 
 U 
 
 8 
 
 H 
 
 14 
 10 
 
 5 
 3 
 
 3 
 2 
 
 5 
 5i 
 
 9 
 16 
 
 6 
 
 2i 
 
 The use of straw in making manure is to absorb the 
 excess of liquid in the manure. Too little straw in 
 manure-making is, therefore, as bad as too much, as 
 the liquid escapes if not taken up by the straw ; and, 
 on the other hand, if more straw is used than is required 
 for this purpose the manure is worth less. The use of 
 long straw for the purpose is always a very expensive 
 and imperfect way of making manure. One-third of 
 the straw cut into short lengths — say at every node — 
 wiU take up more liquid than three times the quantity 
 of long straw, and make better manure and keep the 
 cattle drier at the same time. 
 
 Manure made and kept under cover gives better 
 results than manure from uncovered yards. ' Generally 
 speaking,' says Dr. Voelcker, ' with equal weights of the 
 two descriptions of manure, the manure from the covered 
 yard is worth fully half more than the manure made in 
 open yards.' By rotting and decomposing it in the air, 
 and letting it be washed by the rain, farmyard manure 
 loses 25 per cent., not only in bulk, but in its valuable 
 constituents. Fresh-made dung contains a very small 
 
 p 2 
 
68 THE FAEM VALUER. 
 
 quantity of ammonia in the free state. The ammonia 
 is generated by decomposition, and, therefore, if not 
 fixed, as it may be, by diluting the heap with sulphuric 
 acid, it will volatilise and pass away. But the greatest 
 loss of ammonia is often by drainage from the manure 
 heap, which should be carefully guarded against. The 
 best position for a manure heap is on level ground, and 
 the larger the heap is, the less it will lose by the influ» 
 ence of sun, air, and rain. Dung should rarely be 
 turned, even for rotting, and never at all without tak- 
 ing precautionary measures to fix the ammonia, which 
 will otherwise be lost. Dung may, however, be spread 
 on the land a long time before it is actually required, 
 and it will thus lose little, if any, of its fertilising 
 ingredients, as the soil absorbs and retains them : clay 
 soils, in particular, having the power of fixing the am- 
 monia, &c., of the manure. 
 
 When a dung-heap is measured, it should be of the 
 natural firmness, and neither trodden nor loose. If it 
 has been moved or turned within a fortnight of the 
 time of measuring, one-third of the measured quantity 
 should be disallowed, as one yard of sodden dung makes 
 one and a half yard when newly moved ; and, in like 
 manner, if the dung has been trampled by cattle in 
 sheds or boxes, and has not been moved, one-third 
 should be added, as one yard of trampled dung makes 
 one and a half yard when thrown into heap and allowed 
 to settle with its own weight. The depth of the heap 
 should be taken at several parts, and the price fixed 
 
MANUEEa 69 
 
 at so much per cubic yard, according to the quality. 
 To find the cubic contents of a dung-heap, — multiply 
 the mean length, breadth, and depth together, and 
 divide the product by 27, to get the number of cubic 
 yards. When the dung is of settled firmness, and 
 good, one and a half cubic yard will about equal 
 one ton in weight ; if it is very strawy it will take 
 considerably more to make a ton. The price paid for 
 dung at valuation varies from 3s. 6d. per cubic yard 
 for ordinary open farmyard dung to 5s. per cubic yard 
 for cake-fed dung, and upwards. It should be rotten 
 enough to cut with a spade. At these prices it is as 
 good value as any other manure, allowing twenty cubic 
 yards of ordinary dung, and fourteen cubic yards of cake- 
 fed dung, per acre. 
 
70 THE FARM VALUEE. 
 
 CHAPTEE VII. 
 
 TALTJATION OF IMPKOVEMENTS. 
 
 In the present phase of the question of compensation 
 for improvements, we cannot, perhaps, do better than 
 take the 'Agricultural Holdings Act (England) 1875' 
 for the groundwork of our present chapter. The Act 
 divides improvements into three classes, as follows : — 
 
 First Class. 
 
 1. Drainage of land. 
 
 2. Erection or enlargement of buildings. 
 
 3. Laying down of permanent pasture. 
 
 4. Making and planting of osier beds. 
 
 5. Making of water-meadows or works of irri- 
 
 gation. 
 
 6. Making of gardens. 
 
 7. Making or improving roads or bridges. 
 
 8. Making or improving of water-courses, ponds, 
 
 wells, or reservoirs, or of works for supply of 
 water for agricultural or domestic purposes 
 
 9. Making of fences. 
 10. Planting of hops. 
 
IMPROVEMENTS. 7 1 
 
 n. Planting of orchards. 
 
 12. Eeclaiming of waste land. 
 
 13. "Warping of land. 
 
 Second Class. 
 
 1. Boning of land with undissolved bones. 
 
 2. Chalking of land. 
 
 3. Clay burning. 
 
 4. Claying of land. 
 
 5. Liming of land. 
 
 6. Marling of land. 
 
 Third Class. 
 
 1. Application to land of purchased artificial, or 
 
 other purchased manure. 
 
 2. Consumption on the holding, by cattle, sheep, 
 
 or pigs, of cake or other feeding stuff not 
 produced on the holding. 
 
 The Act does not apply to any improvement of the 
 first class made more than twenty years ; nor to any 
 improvement of the second class made more than seven 
 years ; nor to any improvement of the third class made 
 more than two years before the tenant quits the holding. 
 
 iTuprovements of the First Class. 
 
 In order to obtain compensation in this class, the 
 improvement must not only have been effected within 
 
72 THE FARM VALUER. 
 
 twenty years, but the tenant must have had the previous 
 written consent of the landlord or his agent before he 
 began the improvement ; and not only that, but, at the 
 time the claim for compensation is made, the improve- 
 ment must be in good tenantable repair or condition. 
 ' If it is not in good tenantable repair or condition, 
 then the amount payable to the tenant for compensa- 
 tion will be reduced by such sum as may be necessary 
 to put such improvement into tenantable repair or good 
 condition.' 
 
 ' The amount of the tenant's compensation in respect 
 of an improvement of the first class shall, subject to 
 the provisions of this Act, be the sum laid out by the 
 tenant on the improvement, with a deduction of a pro- 
 portionate part thereof for each year, while the tenancy 
 endures after the year of tenancy in which the outlay 
 is made, and while the improvement continues un- 
 exhausted ; but so that where the landlord was not, at 
 the time of the consent given to the execution of the 
 improvement, absolute owner of the holding for his own 
 benefit, the amount of the compensation shall not exceed 
 a capital sum fairly representing the addition which the 
 improvement, as far as it continues unexhausted at the 
 determination of the tenancy, then makes to the letting 
 value of the holding.' 
 
 The meaning of the Act on this point is perfectly 
 clear. If the improvement comes under the Eeserva- 
 tion clause, and the landlord was not absolute owner at 
 the time the improvement was made, the tenant wiU 
 
IMPEOVEMENTS. 
 
 73 
 
 only be entitled to be paid for the increase to the let- 
 ting value of the holding which is due to such improve- 
 ment. Otherwise, however, the amount of compensa- 
 tion is to be the sum laid out on the improvement, 
 with a deduction of a proportionate part thereof for 
 every year it has been made. Thus, if 5001. was ex- 
 pended on an improvement of the first class five years 
 before the tenant left the holding, the amount of com- 
 pensation would, subject to the provisions of the Act 
 already noticed, be for fifteen-twentieths of the original 
 outlay, or 375L The rule to find the unexhausted 
 value of the improvement is — multiply the outlay by 
 the number of years unexpired and divide by 20. 
 Or, it may be found by simply multiplying the outlay 
 by the decimal in the following table which stands 
 opposite the number of years that have elapsed since 
 the improvement was made. For example, if, as in the 
 above case, 5001, was expended on an improvement, and 
 compensation had to be made in the sixth year, the 
 amount payable would be 500 x '75 = 3751. 
 
 
 To find tlie unex- 
 
 
 To find the unex- 
 
 For an improve- 
 
 hausted value, 
 
 For an improve- 
 
 hausted value, 
 
 ment in the 
 
 multiply the original 
 
 ment in the 
 
 multiply the original 
 
 
 outlay by 
 
 
 outlay by 
 
 1st year 
 
 1- 
 
 11th year 
 
 •50 
 
 2nd „ 
 
 •95 
 
 12th „ 
 
 •45 
 
 3rd „ 
 
 •90 
 
 13th „ 
 
 •40 
 
 4th „ 
 
 •85 
 
 Uth „ 
 
 •35 
 
 5th „ 
 
 •80 
 
 15th „ 
 
 •30 
 
 6th „ 
 
 •75 
 
 16th „ 
 
 •25 
 
 7th „ 
 
 •70 
 
 17th „ 
 
 •20 
 
 8th „ 
 
 •65 
 
 18th „ 
 
 •15 
 
 9th „ 
 
 •60 
 
 19th „ 
 
 •10 
 
 10th „ 
 
 •55 
 
 20th „ 
 
 •05 
 
74 THE FAEM VALUES. 
 
 Any objections to awarding compensation for an 
 improvement of the first class on a rule of this kind 
 are in a great measure anticipated by the provisions of 
 the Act itself. The previous consent of the landlord 
 has to be obtained before the tenant undertakes the 
 improvement, and this alone ought to be a sufficient 
 guarantee that the improvement is one suitable to the 
 holding, and likely to increase its letting value. Then 
 the improvement has to be left in good condition or 
 repair, or be put into that condition by the tenant be- 
 fore he is awarded any compensation, which doubly 
 insures the landlord against having to pay on improve- 
 ments which are otherwise than real, or which are not 
 calculated to increase the letting value of the holding. 
 Subject to such conditions, it is not unreasonable to 
 make the compensation proportionate to the outlay 
 and the number of years that have elapsed since the 
 improvement was made. 
 
 Improvements of the Second Class. 
 
 In order to obtain compensation in this class the 
 improvement must not only have been made within 
 seven years, but the tenant must either produce the 
 written authority of the landlord or his agent, or prove 
 that he gave the landlord or his agent, not more than 
 forty-two nor less than seven days before he began it, a 
 written notice of his intention to make the improve- 
 ment, and that at the time he gave such notice he had 
 not given or received notice to quit his holding. 
 
IMPROVEMENTS. 75 
 
 ' The amount of the tenant's compensation in respect 
 of an improvement of the second class shall, subject to 
 the provisions of this Act, be the sum properly laid out 
 by the tenant on the improvement, with a deduction of 
 a proportionate part for each year, while the tenancy en- 
 dures after the year of the tenancy in which the outlay is 
 made, and while the improvement continuesunexhausted.' 
 
 The principle on which the compensation is to be 
 made in this class is the same as in the first class. But 
 here the valuer has to decide on the sum which he 
 thinks has been ' properly laid out.' If he is of opinion 
 that the improvement was not a suitable one to the 
 holding, or that the outlay was injudiciously made, he 
 may award on only part of the outlay, or, in extreme 
 cases, he may award nothing at all. 
 
 There can be no doubt that all of the six improve- 
 ments enumerated in this class will, if at all suitable 
 to the holding, be durable for seven years, and some of 
 them often for a great deal more. But great as is 
 the improvement which results from each of them, 
 when it is rightly made and made in the right place, 
 there are, at the same time, lands where one and all of 
 them may, under certain conditions, be applied without 
 any beneficial effect whatever. 
 
 Assuming the outlay to have been properly made, 
 the following is the rule to find the unexhausted value 
 of the improvement: — Multiply the outlay by the 
 number of years unexpired, and divide by seven. Or, 
 it may be found by simply multiplying the outlay by 
 
76 THE FAEM VALUER. 
 
 the decimal in the following table which stands oppo- 
 site to the number of years that have elapsed since the 
 improvement was made. For example, if 100^. was 
 expended on an improvement, and compensation has to 
 be made in the fifth year, the amount payable would 
 be 100 X -42857 = 42Z. I7s. l^d. 
 
 For an improvement in the 
 
 To find the unexhansted Talue, 
 multiply the original outlay by 
 
 1st year 
 2nd „ 
 3rd „ 
 4th „ 
 5th „ 
 6th „ 
 7th „ 
 
 1- 
 
 •85714 
 •71428 
 •57142 
 •42857 
 •28571 
 •14285 
 
 Improvementa of the Third Class. 
 
 In order to obtain compensation in this class the 
 improvement must have been made within two years. 
 
 The tenant is excluded in full from compensation 
 for improvements of the third class in the following 
 cases : — 
 
 ' If he has taken from that portion of the holding 
 on which the improvement has been made a corn, 
 potato, liay, seed, or other exhausting crop : 
 
 ' If either by agreement or custom of the country 
 the tenant is entitled to and claims from the landlord 
 or in-coming tenant a sum in respect of the additional 
 value of any manure left on the holding from the con- 
 
IMPKOVEMENTS. 77 
 
 sumption thereon, by cattle, sheep, or pigs, of cake or 
 other feeding stuffs.' 
 
 And compensation is restricted under the following 
 conditions : — 
 
 ' If in the last year of his tenancy he has laid out in 
 purchased manures and feeding stuflfs more than he 
 had laid out on an average of the last three preceding 
 years, if the tenancy has lasted three years, or if not, 
 for the number of years the tenancy has lasted, the 
 extra amount laid out in the last year will not be con- 
 sidered in the claim for compensation.' 
 
 ' If the tenant has sold off the holding, hay, straw, 
 root, or green crops in the last two years of his tenancy, 
 or, if his tenancy has not lasted two years, during his 
 tenancy, unless he has brought back a proper quantity 
 of manure to his holding from which such sale has 
 been made, the value of the manure that such hay, 
 straw, roots, or green crops would have produced will 
 be deducted from the sum payable to him as compen- 
 sation for any thii-d class improvement.' 
 
 There are no rules laid down for finding the amount 
 of compensation for an improvement in the third class, 
 The valuer has, therefore, to take the period of two 
 years, subject to the foregoing exclusions and restrictions, 
 and then determine the scale of compensation accord- 
 ing to the improvement. 
 
 In regard to manures applied directly to the land, 
 the Act appears to include every description of manure, 
 not omitting purchased dung, nitrate of soda, and the 
 salts of ammonia and potash. There can, indeed, be 
 
78 THE FARM VALUER. 
 
 no objection to admitting the purely nitrogenous 
 manures as subjects of compensation, since the Act 
 wholly excludes compensation where a corn, potato, hay, 
 seed, or other exhausting crop has been taken after the 
 improvement. This is probably the best arrangement 
 that could be made. Mr. Lawes, it is true, considers 
 that nitrate of soda and sulphate of ammonia have an 
 unexhausted value of one-fifth their original cost, after 
 growing both a root and a corn crop ; but Dr. Voelcker, 
 in his experiments with nitrate of soda on Lord Wen- 
 lock's estate, has found that when applied alone to land, 
 it was exhausted in one season, and Mr. Lawes himself 
 has several times pointed out the great difficulty of esti- 
 mating the precise value of manure residue in the soil 
 once it has grown a crop, and the uncertain action 
 of different manures on different soils. The latter aspect 
 of the question must never be lost sight of ; and while 
 we lay down a scale of compensation applicable to 
 manures in the third class of the Act, it must be under- 
 stood that the scale is merely an approximate estimate 
 of the relative durable benefits of the different manures 
 when applied under suitable conditions of soil and 
 climate, and the allowances must therefore vary with 
 varying conditions. 
 
 If the manure proves to have been of a suitable 
 nature, and compensation can be claimed for the im- 
 provement, the following scale of allowances, in pro- 
 portion to the original cost of the manure, may serve as 
 a guide. 
 
IMPEOVEMENTS. 
 
 79 
 
 Table op Compensations fob Unexhausted Puechabed 
 Manubbs applied, dueino the last two yeaes, to 
 land that has not since gkown a cokn, potato, 
 Hay, Seed, ob othee Exhausting Ceop. 
 
 Applied in 
 
 Dung 
 
 Guano 
 
 Dis- 
 solved 
 bones* 
 
 Mineral 
 
 eupbr- 
 
 phosphate 
 
 Potash 
 rialts 
 
 Nitrate 
 bt s6da 
 
 Sulphate 
 
 of 
 ammonia- 
 
 Last year of 
 tenancy . 
 
 Second last 
 year of 
 tenancy . 
 
 a 
 
 5 
 
 2 
 
 6 
 
 i 
 i 
 
 4 
 i 
 
 i 
 i 
 
 i 
 
 i 
 
 i 
 
 In determining the amount of compensation for un- 
 exhausted benefit from cake, corn, or other purchased 
 feeding stuffs consumed on the land by cattle, sheep, or 
 pigs, the allowance should not be based on the original 
 cost of the food, but on the manurial value of a ton of 
 such food. This is most important when we look at 
 the manurial values of the different feeding stuffs (see 
 page 64) as estimated by Mr. Lawes and Dr. Voelcker. 
 On comparing the values they have given us with the 
 mode which is often practically adopted of paying on 
 one-third of the cost of the feeding stuff itself, it will 
 be seen that the manurial value affords, on the whole, 
 much the safest scale of compensation. Take a few 
 examples : — 
 
 ' Undissolved bones being included in impiovements of the 
 second class. 
 
80 
 
 THE FAEM YALUEE. 
 
 Description of Pood 
 
 Market price 
 
 per ton of 
 
 food 
 
 One-third 
 of cost 
 
 Dr. Voelcker'B 
 
 estimate of 
 manurial value 
 
 Cotton cake, decorticated 
 
 £ J. d. 
 
 7 
 
 £ !. d. 
 
 2 6 8 
 
 £ s. d. 
 5 6 6 
 
 Linseed cake 
 
 10 
 
 3 6 8 
 
 3 15 8 
 
 Beans 
 
 9 10 
 
 3 3 4 
 
 3 2 
 
 Oats 
 
 10 
 
 3 6 8 
 
 1 15 
 
 Barley 
 
 Indian com 
 
 7 
 6 
 
 2 6 8 
 2 
 
 15 
 15 
 
 Bran and pollard . , . 
 
 6 
 
 2 
 
 2 15 
 
 With one exception, viz., that of beans, the two 
 scales are not at all approximate, one being sometimes 
 much higher and sometimes much lower than the other. 
 Most practical men, we believe, would sooner pay com- 
 pensation for feeding stuffs on Dr. Voelcker's table of 
 jmanurial values than pay on one-third of the cost of the 
 food. They are then, at all events, certain that they 
 are paying on something definite, which, except for cake, 
 can seldom be the case when paying on one-third the 
 cost of the feeding stuff. 
 
 Compensation for feeding stuffs is of course subject 
 to the conditions already mentioned for improvements 
 of the third class, and in any case the claim cannot 
 extend beyond the two last years of the tenancy. The 
 following scale of allowances, based on the manurial 
 value of the food, will therefore fairly meet the case : — 
 
 Consmned by cattle, sheep, or pigs in the 
 
 Cake 
 
 Com 
 
 Other 
 
 feeding 
 
 stnfEs 
 
 Last year of tenancy 
 
 Second last year of tenancy . . 
 
 1 
 
 1 
 
 4 
 
 1 
 
 1 
 
IMPEOVEMENTS. 
 
 !l 
 
 In connection with this subject we may here intro- 
 duce Mr. Lawes' table of unexhausted manure values, 
 although it does not apply to compensation under the 
 Agricultural Holdings Act (England) 1875. It is as 
 follows : — 
 
 Estimated Monet Value of the unexhausted eesidue op 
 Manures remaining ai'tbb the aitowTH of different 
 CROPS, expressed in shillings, for every 20s. original 
 
 MANURE VALUE OP THE PURCHASED FEEDING- STUFF OR 
 MANURE EMPLOYED. 
 
 
 
 
 
 S 
 
 
 
 
 
 Is 
 
 ip 
 
 1 
 
 
 © ID 
 
 11 
 
 
 u 
 
 1 
 
 ■s 
 
 1 
 
 
 o 
 
 
 if 
 
 
 
 ^ 
 
 M 
 
 (4 
 
 m 
 
 g 
 
 CQ 
 
 b 
 
 
 POaCHABED (OE SALEABLE) FEEDING STIJFFS CONSUMED 
 
 WITH Hoots, ok I 
 
 Manure applied for Eoots. 
 
 
 
 
 
 , 
 
 Pood consumed with. 
 
 
 
 
 
 
 
 
 
 
 
 roots on land . . . 
 
 17 
 
 
 
 
 
 
 
 
 
 
 Pood consumed with 
 
 
 
 
 
 
 
 
 
 
 iBt 
 
 roots in yards . . . 
 
 16 
 
 
 
 
 
 
 
 
 
 Manure applied to 
 
 
 
 
 
 
 
 
 
 
 
 roots consumed on 
 
 
 
 
 
 
 
 
 
 
 
 land 
 
 — 
 
 17 
 
 16 
 
 17 
 
 IS 
 
 1« 
 
 If) 
 
 12 
 
 9 
 
 
 Manure applied to roots 
 
 
 
 
 
 
 
 
 
 
 \ 
 
 consumed in yards . . 
 
 — 
 
 16 
 
 16 
 
 16 
 
 14 
 
 14 
 
 14 
 
 10 
 
 8 
 
 2ad year 
 
 Com crop, grain sold 
 
 
 
 
 
 
 
 
 
 
 straw left .... 
 
 7 
 
 » 
 
 7 
 
 8 
 
 4 
 
 4 
 
 4 
 
 2 
 
 2 
 
 3rd „ 
 
 Do. do. ... 
 
 1 
 
 ■6 
 
 1 
 
 2 
 
 1 
 
 1 
 
 1 
 
 
 
 n 
 
 3rd „ 
 
 Grass or hay consumed 
 
 i! 
 
 6 
 
 3 
 
 4 
 
 2 
 
 2 
 
 2 
 
 
 
 
 
 4tli „ 
 
 Do. do. 
 
 U 
 
 •J 
 
 
 
 1 
 
 (1 
 
 () 
 
 (> 
 
 
 
 
 
 3rd „ 
 
 Hay sold 
 
 
 
 2 
 
 U 
 
 1 
 
 
 
 
 
 
 
 
 
 
 
 Manure applied for a Corn Crop. | 
 
 1st year 
 
 Com crop, grain sold, 
 
 
 
 
 
 
 
 
 
 
 
 straw left . . . 
 
 — 
 
 1!! 
 
 7 
 
 — 
 
 6 
 
 6 
 
 6 
 
 6 
 
 5 
 
 2nd „ 
 
 Do. do. 
 
 
 
 fi 
 
 1 
 
 
 
 
 
 
 
 n 
 
 
 
 fl 
 
 2nd „ 
 
 Grass or hay consumed 
 
 — 
 
 8 
 
 3 
 
 — 
 
 1 
 
 1 
 
 1 
 
 1 
 
 
 
 3rd ,. 
 
 Do. do. 
 
 — 
 
 4 
 
 1 
 
 — 
 
 
 
 (I 
 
 (1 
 
 
 
 
 
 2nd „ 
 
 Hay sold 
 
 — 
 
 4 
 
 
 
 — 
 
 
 
 
 
 
 
 
 
 
 
 Feeding Stuff consumed on, or Manure applikd to, Gb 
 
 ASS L 
 
 Arny 
 
 -Gha 
 
 ZED 
 
 1st year 
 
 Grazed 
 
 18 
 
 18 
 
 
 
 18 
 
 16 
 
 16 
 
 36 
 
 14 
 
 12 
 
 2nd „ 
 
 
 
 12 
 
 14 
 
 — 
 
 13 
 
 10 
 
 10 
 
 10 
 
 6 
 
 4 
 
 3rd „ 
 
 
 4 
 
 8 
 
 — 
 
 6 
 
 2 
 
 2 
 
 2 
 
 
 
 
 
 4tli „ 
 
 
 
 
 
 2 
 
 — 
 
 1 
 
 
 
 
 
 
 
 
 
 
 
82 
 
 THE FAKM VALUES. 
 
 
 
 
 
 
 
 
 
 ^ 
 
 
 
 
 V 
 
 
 
 
 d 
 
 
 
 1% 
 
 if 
 
 t-l 
 
 
 
 
 g 
 
 ?£ 
 
 
 
 So 
 
 
 11 
 
 t3 m 
 
 h 
 
 ' 
 
 
 
 bo 
 1 
 
 
 1 
 
 S 
 
 o 
 
 II 
 
 1^ 
 
 Feeding Stopf consumed on, or Manuhe applied to, Grass Laitd — 
 
 Hay oonbumbd. 
 
 _ 
 
 No crop 
 
 18 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 1st year 
 
 Hay consumed 
 
 , . 
 
 11 
 
 16 
 
 _ 
 
 16 
 
 14 
 
 14 
 
 14 
 
 13 
 
 10 
 
 2nd „ 
 
 
 . , 
 
 H 
 
 12 
 
 — 
 
 10 
 
 « 
 
 « 
 
 « 
 
 4 
 
 2 
 
 3rd „ 
 
 J, 
 
 
 
 
 6 
 
 — 
 
 3 
 
 1 
 
 1 
 
 1 
 
 
 
 
 
 4tll „ 
 
 - 
 
 ■ • 
 
 
 
 
 
 — 
 
 
 
 
 
 
 
 
 
 
 
 
 
 Feeding Stuff consumed on, or Manueb applied to. Grass Lasd— 
 
 Hat sold. 
 
 _ 
 
 Ko crop 
 
 IS 
 
 
 
 
 fl 
 
 
 
 
 
 
 lat year 
 
 Hay sold 
 
 2 
 
 10 
 
 
 
 10 
 
 — 
 
 
 
 
 
 __ 
 
 ^ 
 
 2nd „ 
 Srd „ 
 
 
 
 
 
 4 
 
 n 
 
 - 
 
 4 
 
 
 
 - 
 
 - 
 
 ' 
 
 - 
 
 '* 
 
 " 
 
 
 
83 
 
 CHAPTER VIII. 
 
 VALUATION OF DETERIORATIONS AND DILAPIDATIONS. 
 
 The subjects of compensation under this head include 
 (1) any deterioration of the soil due to defective hus- 
 bandry — tillage, cropping, or manuring; and (2) any 
 dilapidation of structures — buildings, drains, roads, 
 fences, and gates, &c. 
 
 The full value of landed property can only be ob- 
 tained by keeping it in good order, and the landlord 
 who lets his farm to another very naturally expects 
 that not only the land but the structures upon it shall 
 be delivered up to him, at the end of the lease, in as 
 good a condition as is consistent with proper use and 
 the wear and decay produced by time. Where the 
 tenant fails to maintain or to leave the farm in this 
 condition he is liable to pay to the landlord or the in- 
 coming tenant, as the case may be, a sum sufficient to 
 make good the deterioration or dilapidation, or the 
 difference between the value of the subject as it is and 
 as it ought to be. 
 
 In determining the amount of compensation in 
 respect of deteriorations or dilapidations of a holding, 
 
 o 2 
 
84 THE FARM VALUER. 
 
 there should be taken into consideration the condition 
 of the subject in respect of which the claim is made 
 when it was handed over to the tenant, and due 
 allowance made for fair use and natural decay and 
 change. The condition of the subject at the begin- 
 ning of a lease, cannot, however, always be so easily 
 decided at the end of the lease, especially if it was a 
 long one. It is better in such cases to take ordinary 
 good usage and condition as the guide on this point ; 
 and if a tenant took to a farm when it was out of this 
 condition, it must be presumed that he either received 
 a money consideration paid down, or an easement in the 
 rent in consideration thereof, to enable him to put it 
 into the proper condition. 
 
 Deterioration of the soil due to bad husbandi-y may 
 arise (1) from defective tillage, (2) from defective 
 manuring, or (3) from over-cropping or mis-cropping. 
 
 There are cases where the tillage has been so de- 
 fective that there is no dispute about it, and it is 
 merely a question of valuing the amount of compensa- 
 tion which has to be awarded. It is not so much the 
 ultimate deterioration of the soil, which in most cases 
 of this kind would be nothing at all, but it is the fitness 
 of the land for present farming, and the time and ex- 
 pense that may be required to clean and bring it again 
 into a fit state of cultivation, that has to be looked at. 
 Where the tillage has been so neglected that the land 
 is thoroughly dirty and over-run with couch-grass, it 
 takes a considerable time, perhaps some years, and a 
 
DETERIORATIONS AND DILAPIDATIONS. 85 
 
 considerable outlay besides to get it perfectly clean 
 again. If it is done in less time, it is done at a greater 
 immediate expense. The valuer has to take both these 
 points — time and outlay — into his calculations, -which 
 will be further regulated by the amount of labour which 
 requires to be expended and the rate of wages in the 
 district ; but he has also to consider the diminution of 
 produce on the land during the period of restoration, so 
 far as such diminution may be caused by the defective- 
 ness of former tillages. The clause usually inserted in 
 farm leases, which binds the tenant to have the farm 
 'worked at all times in a husband-like manner,' em- 
 bodies nothing more than the common law ; but it 
 doubtless includes an obligation to leave the farm as 
 clear and free from weeds as good husbandry can make 
 it. At the same time a iield will now and then be 
 found in a dirty condition when it cannot be said to be 
 due to the tenant not working the land m a husband- 
 like manner, especially if it can be shown that the 
 season was a very bad one for weeds, and that the 
 tenant expended more than the usual amount of labour 
 in keeping the weeds down. This is a very different 
 thing from a farm altogether in a bad state of tillage, 
 and which has been habitually so throughout the lease 
 or the latter part of it, and a distinction should be 
 drawn accordingly. 
 
 It generally happens that where the tillage has been 
 defective there has also been a want of manuring, and 
 the circumstances are greatly aggravated when the land 
 
86 THE FAEM VALTIEE. 
 
 is poor as well as dirty and untilled. The cost of bring- 
 ing round the land is, then, very much greater, and so 
 is the time required to do it in. If there has been 
 any deficiency in manuring from not bringing lime or 
 manures on to the farm in implement of obligations in- 
 curred under the lease by the sale of hay, straw, or roots, 
 that wiU of course form a separate consideration over 
 and above that which is implied in bad husbandry from 
 defective manuring. 
 
 It does not follow that where there is a change made 
 in the crops that there is actual damage done. A crop 
 of oats, for example, may be taken instead of wheat, 
 when the subsequent crop is to be a root, or green crop, 
 and the damage would be nothing, because oats, if any- 
 thing, are rather the less exhausting crop of the two, 
 and a root, or green crop, can follow the one corn crop 
 as well as the other. Yet if it appeared that the lease 
 on that point had a different meaning, and that not 
 merely a corn crop was to be taken, but none other than 
 a wheat crop, the tenant would be liable for non-fulfil- 
 ment of contract. If there is any question of injury to 
 the farm, such as taking more than one white crop in 
 succession, or .leaving too small a proportion of the land 
 in grass, or too little land for roots, there would then 
 be actual damage to consider, in addition to any penalty 
 that might attach to non-compUance with the terms of 
 the lease. 
 
 The outfalls of the drains must be left clear and 
 open, and in an acting state. It cannot be too well 
 
DETERIORATIONS AND DILAPIDATIONS. 87 
 
 known that where this is required in terms of the 
 lease, the outgoing tenant is actionable for any loss that 
 may arise to a crop on the land through his neglect to 
 keep the drains clear. This is a small matter, however, 
 with covered drains, where the outfalls are the chief 
 points of attention; but there is just so much the less 
 excuse for not leaving them as they ought to be. With 
 open drains on pasture or hill lands — sheep drains, as 
 they are usually termed on grazings — the case is dif- 
 ferent, and the whole drain must be left open and clear, 
 and not merely the outfall. Where this is not done, it 
 generally amounts to opening the drains anew, or taking 
 another spade depth out of them, which can be done at 
 just about the original cost of the drain, or something 
 like Id. per rod or pole. 
 
 Buildings, roads, fences, and gates. — Dilapidations 
 on these are valued at what it will cost to put them 
 into repair, having regard to the original class and 
 material of the structure, and making the necessary 
 allowance for natural wear and decay. 
 
88 THE FAEM VALUER. 
 
 CHAPTER IX. 
 
 VALUATION or STOCK-IN-TRADE. 
 
 At the close of the agricultural year, every fanner 
 ■who desires to know exactly how his business stands and 
 prospers, makes a valuation of the live stock, crops, 
 implements, and other effects which form his stock-in- 
 trade. A system of regular stock-taking every year 
 obviates all the endless confusion which is apt to ensue 
 without it. It not only affords the farmer a correct 
 knowledge of his financial position, but it sharpens his 
 judgment as to the value of the different articles with 
 which he has to do, and without it he can never tell for 
 certain what are the weakest and the strongest points 
 in his system of management. 
 
 The best time for such a valuation depends very 
 much on the kind of farm. On sheep farms or grazings 
 the most suitable time is at Michaelmas or Martinmas, 
 after the autumn sales, when the flock is made up for 
 the winter, and there is no surplus stock to bring into 
 the valuation. On arable farms there is no such suit- 
 able period, as the land is either covered with crops, or 
 else the crops are in bulk and unrealised ; but either 
 
STOCK-IN-TEADE. 89 
 
 the autumn term, as in the case of grazings, or the end 
 of December is best. Some prefer to make the valuation 
 on a corn farm at midsummer, but the crops are un- 
 matured then, or still to be harvested, and an estimate 
 at that time is less certain than in dealing with the 
 bulk after harvest. 
 
 Those who object to the valuation of farm produce 
 in this way as being a mere estimate, forget that they 
 estimate the value of crops and of stock every time 
 they go to market, both in buying and selling. How 
 else do they ask or bid a price ? The markets are a 
 standard and guide of course, but they are just as good 
 a guide to the farmer in valuing his stock-in-trade for 
 his own satisfaction as when he takes it to market, if 
 he chooses to bring himself as keenly to the question. 
 Prices often vary in the interval, it is true ; yet if the 
 farmer knows when to sell, and sells at the right time, and 
 takes care to value himself in at fair market rates, the 
 fluctuation of prices should not affect his estimates very 
 much, if at all. The valuation must be made with 
 judgment, however, and if he is not a judge of the 
 weight and value of eveiything he has to deal with on 
 the farm, the sooner he becomes one the better. A 
 wavering kind of judgment is not of much use in the 
 matter, but the practice which he may obtain for him- 
 self in these annual valuations will, if he can benefit by 
 it, give him both accuracy and confidence in his judg- 
 ment. 
 
 A valuation of this kind, on an arable farm, includes 
 
90 THE FAEM VALUEE. 
 
 the implements, harness, machinery, and fixtures ; the 
 horses, cattle, sheep, pigs, and poultry; the com 
 (threshed and unthreshed), hay, straw, root, and green 
 crops ; the purchased feeding stuffs on hand ; the 
 manures on hand, or applied to next year's crops ; the 
 seeds on hand or sown ; the tillages performed on ac- 
 count of next year's crops ; and the outstanding debts 
 and credits of the farm. 
 
 The mode of valuing most of these subjects has been 
 explained in previous chapters, but two or three re- 
 main to be noticed. 
 
 The implements, harness, machinery, and fixtures 
 are only valued the first year to begin with, or taken at 
 cost price, and 5 per cent, annually deducted from that 
 value to make up for depreciation. The same prin- 
 ciple is sometimes applied in taking stock-value of the 
 farm horses, but, as we think, wrongly. A horse often 
 improves in value for some years after it is put to work, 
 and the price of horses is always varying, therefore they 
 should be re-valued every year, according to the market 
 rates, the same as store stock of every description. 
 
 Fat animals are valued at their weight, taken at 
 the market price. The weight may be found by actual 
 weighing, or by measurement. To find the carcass 
 weight by measurement,- — multiply the square of the 
 girth by the length, and this product by the decimal 
 •254, which will give the weight of the four quarters in 
 imperial stones. Thus, if an average fat bullock 
 
STOCK-IN-TBADE. 91 
 
 measure seven feet in girth, and five feet in length, the 
 carcass weight would be 7^ = 49 x 5 = 245 x -254 = 
 62-230 imperial stones. If the same animal, instead of 
 being measured, was weighed alive, and stood 102-70 
 imperial stones, then, to find the dead weight, multiply 
 the live weight by the decimal -605, which in the above 
 case gives the weight of the four quarters thus : 102-70 
 X -605 = 62-133 imperial stones. The result of the 
 two methods by these rules gives very nearly the same 
 proportion of carcass weight, being a little over 60 per 
 cent. This proportion we find to be pretty near the 
 average run of moderately fat sheep and bullocks. Fat 
 pigs give a higher proportion, as much as 80 per cent., 
 and upwards. The rule of eight-fourteenths is a little 
 below the above, and is more at fault in calculating the 
 weight of exceptionally fat and heavy animals, but it is 
 nearer to that of middling and half-fat beasts. The old 
 rule of one-half is very much too low for improved 
 breeds, although it is still the custom in some parts of 
 the country, when selling sheep or cattle on the pro- 
 portion of dead to live weight, to reckon on ' sinking 
 the half.' 
 
 Unthreshed com can be estimated to the nearness of 
 a quarter by an observant farmer, who knows the size 
 of his com stacks, the roughness of the straw, and the 
 grain-yielding character of the different fields. At 
 times he may find the rule we have given under the 
 head of straw, for finding the relative weights of grain 
 
92 
 
 THE FAEM VALUES. 
 
 and straw, of some help to him here. Grain in heap is 
 generally known to a bushel, but there is a ready 
 method of finding the quantity of grain in any heap or 
 bin, when it is required, without going to the labour of 
 measuring it up bushel by bushel. The capacity of 
 the imperial bushel measure is 2218'192 cubic inches ; 
 so that the number of bushels in any com heap or bin 
 can at once be found by dividing the number of cubic 
 inches in the heap or bin by 2218'192. 
 
 The inventory and valuation may be made out in 
 the following form : — 
 
 WOODLAND FAEM. 
 Valuation, December 31, 1877. 
 Implements, &c., on hand, as follows : 
 
 (Valuation 1876 less 5 per cent, in 1877.) 
 
 1876 
 
 i iron ploughs . 
 
 1 double subsoil plough 
 
 2 „ mouldboard ploughs 
 2 cultivators 
 
 1 general drill . 
 
 2 drill grubbers 
 i sets iron harrows . 
 1 Cambridge roller . 
 1 iron roller 
 1 horse rake 
 
 1 hay-maker 
 
 2 self-delivery reapers 
 1 mower . 
 8 carts 
 1 water-cart 
 8 sets cart and plough harness 
 
 Carry forward 
 
 £ 
 
 s. 
 
 d. 
 
 £ 
 
 S. 
 
 d. 
 
 16 
 
 
 
 
 
 15 
 
 4 
 
 
 
 5 
 
 10 
 
 
 
 5 
 
 4 
 
 6 
 
 7 
 
 10 
 
 
 
 7 
 
 2 
 
 6 
 
 18 
 
 
 
 
 
 17 
 
 2 
 
 
 
 30 
 
 
 
 
 
 28 
 
 10 
 
 
 
 6 
 
 
 
 
 
 5 
 
 14 
 
 
 
 15 
 
 10 
 
 
 
 14 
 
 14 
 
 6 
 
 10 
 
 
 
 
 
 9 
 
 10 
 
 
 
 6 
 
 
 
 
 
 5 
 
 14 
 
 
 
 5 
 
 
 
 
 
 i 
 
 15 
 
 
 
 12 
 
 
 
 
 
 11 
 
 8 
 
 
 
 56 
 
 
 
 
 
 53 
 
 4 
 
 
 
 15 
 
 
 
 
 
 14 
 
 5 
 
 
 
 80 
 
 
 
 
 
 76 
 
 
 
 
 
 5 
 
 
 
 
 
 4 
 
 15 
 
 
 
 32 
 
 
 
 
 
 30 
 
 8 
 
 
 
 3iy 
 
 10 
 
 
 
 303 
 
 10 
 
 6 
 
STOCK-IN-TEADE. 
 
 93 
 
 Brought forward 
 1 rick-oloth and poles 
 i cart-cloths 
 100 corn-sacks 
 1 sack-barrow . 
 1 winnowing machine 
 1 threshing-machine 
 1 engine, 6 h.-p. 
 1 cake-crusher 
 1 corn-bruiser . 
 1 root-pulper . 
 
 1 chaff-cutter . 
 
 2 wheelbarrows 
 
 3 ladders, 10 ft., 20 ft., and 30 ft. 
 20 sheep-troughs 
 20 feeding-pans . 
 10 iron cribs 
 40 chain-ties for cattle 
 
 8 pitch-forks . 
 8 dung-forks . 
 6 shovels . 
 1 barn-shovel . 
 
 1 bushel measure i 
 
 2 drag rakes . 
 12 small rakes . 
 
 1 iron stake pitcher 
 12 dozen sheep-hurdles 
 20 „ „ wattles 
 
 2 hay knives . 
 6 water-buckets 
 
 4 corn-bins 
 
 1 gallon measure 
 
 2 stable lamps . 
 
 2 stone hammers 
 
 2 pickaxes 
 
 2 seed-baskets . 
 
 1 hedge bill 
 
 1 set of carpenter's tools 
 
 1 measuring-chain and poles 
 
 ^ J! J /Total value of ~1 
 
 Carryforward | implements/ 
 
 1876 
 
 £ s. 
 
 319 10 
 
 d. 
 
 
 1877 
 £ s. 
 303 10 
 
 d. 
 6 
 
 10 
 
 
 
 9 10 
 
 
 
 i 
 
 
 
 3 16 
 
 
 
 12 10 
 
 
 
 11 17 
 
 6 
 
 1 
 
 
 
 19 
 
 
 
 5 
 
 
 
 4 15 
 
 
 
 60 
 
 
 
 57 
 
 
 
 75 
 
 
 
 71 5 
 
 
 
 5 
 
 
 
 4 15 
 
 
 
 5 
 
 
 
 4 15 
 
 
 
 5 
 
 
 
 4 15 
 
 
 
 8 
 
 
 
 7 12 
 
 
 
 1 10 
 
 
 
 1 8 
 
 6 
 
 2 10 
 
 
 
 2 7 
 
 6 
 
 3 
 
 
 
 2 17 
 
 
 
 4 
 
 
 
 3 16 
 
 
 
 10 
 
 
 
 9 10 
 
 
 
 2 
 
 
 
 1 18 
 
 
 
 10 
 
 
 
 9 
 
 6 
 
 15 
 
 
 
 14 
 
 3 
 
 15 
 
 
 
 14 
 
 3 
 
 4 
 
 3 
 
 4 
 
 
 
 11 
 
 
 
 10 
 
 4 
 
 10 
 
 
 
 9 
 
 6 
 
 15 
 
 
 
 14 
 
 3 
 
 5 
 
 
 
 4 
 
 9 
 
 12 
 
 
 
 11 8 
 
 
 
 7 
 
 
 
 6 13 
 
 
 
 5 
 
 
 
 4 
 
 9 
 
 10 
 
 
 
 9 
 
 6 
 
 2 
 
 
 
 1 18 
 
 
 
 1 
 
 6 
 
 1 
 
 5 
 
 5 
 
 
 
 4 
 
 9 
 
 3 
 
 
 
 2 
 
 10 
 
 5 
 
 
 
 4 
 
 9 
 
 10 
 
 
 
 9 
 
 6 
 
 5 
 
 
 
 4 
 
 9 
 
 1 10 
 
 
 
 1 8 
 
 6 
 
 10 
 
 
 9 
 
 9 
 
 6 
 
 562 9 
 
 534 7 
 
 1 
 
94 
 
 THE FABM VALUER. 
 
 Brought forward . 
 
 
 1876 
 
 £ s. 
 
 562 9 
 
 d. 
 9 
 
 1877 
 
 £ s. 
 534 7 
 
 d. 
 
 1 
 
 Horses on hand December 31, 1876- 
 
 7 
 
 420 
 
 
 
 
 
 400 
 
 
 
 In 1877 as follows :— 
 
 £ 
 
 
 
 
 
 
 1 grey horse, 6 years . 
 1 „ „ 7 „ . 
 1 brown mare, 9 years 
 1 » )) 8 „ 
 1 black mare, 6 „ 
 
 
 50 
 55 
 50 
 60 
 60 
 
 
 
 
 
 
 1 „ horse, 6 „ 
 
 
 50 
 
 
 
 
 
 
 1 brown mare, 9 years 
 
 
 40 
 
 
 
 
 
 
 1 „ horse, 10 years 
 
 
 35 
 
 
 
 
 
 
 400 
 
 Cattle on hand December 31, 1876-7 
 In 1877 as follows : — 
 1 shorthorn bull 
 10 milk cows 
 20 yearlings 
 20 fatting beasts 
 10 calves . 
 
 Sheep on hand Dec. 31, 1876-7. 
 In 1877 as follows :— 
 
 860 950 
 
 30 
 
 200 
 200 
 500 
 20 
 960 
 
 2,645 2,700 
 
 600 ewes 
 
 . 1,500 
 
 
 
 
 
 
 
 400 fatting sheep , . 
 
 . 1,200 
 2,700 
 
 
 
 
 
 
 
 Pigs on hand Dec. 31, 1876-7 . 
 
 , 
 
 98 
 
 
 
 
 
 87 
 
 
 
 a 
 
 In 1877 as follows :— 
 
 
 
 
 
 
 
 
 6 brood sows .... 
 
 . 30 
 
 
 
 
 
 
 
 30 shotts 
 
 . 30 
 
 
 
 
 
 
 
 12 porkers 
 
 . 24 
 
 
 
 
 
 
 
 1 boar 
 
 . 3 
 
 87 
 
 
 
 
 
 
 
 Poultry on hand Dec. 31, 1876-7 
 
 , 
 
 3 
 
 2 
 
 
 
 4 
 
 12 
 
 6 
 
 Farm produce on hand Dec. 31, 1876-7 
 
 2,304 
 
 
 
 
 
 2,230 
 
 
 
 
 
 In 1877 as follows :— 
 
 
 
 
 
 
 
 
 50 tons meadow hay, at 84«. . 
 
 . 210 
 
 
 
 
 
 
 
 100 „ wheat straw, at 16«. . 
 
 . 80 
 
 . 290 4892 
 
 IT 
 
 ~Y 
 
 
 
 
 Carry forward . 
 
 4905 
 
 19 
 
 ~7 
 
STOCK-IN-TEADE. 95 
 
 1876 1877 
 
 £ £ s. d. £ *. d. 
 Brought forward . . 290 4892 11 9 4905 19 7 
 75 tons oat straw, at 21«. ^d. . . 80 
 333J quarters wheat, at 45s. . . 760 
 200 quarters oats, at 28«. . . . 280 
 1 5 acres mangold wurzel, at 12Z. . 180 
 25 „ swedes, at Wl. . . . 250 
 36 „ turnips, at SI. . . . 280 
 10 „ cabbage, at 1 22. . . . 120 
 
 26 30 
 
 
 
 2,230 
 
 Purchased feeding stuffs on hand, 
 
 
 
 
 Dec. 31, 1876-7 . 
 
 
 
 
 In 1877 as follows : — 
 
 £ 
 
 s. 
 
 d. 
 
 1 ton linseed cake . 
 
 10 
 
 
 
 
 
 1 „ pollard .... 
 
 6 
 
 
 
 
 
 2 „ cotton cake . 
 
 14 
 
 
 
 
 
 
 30" 
 
 
 
 
 
 Manures on hand or applied. 
 
 
 
 
 Dec. 31, 1876-7 . 
 
 
 
 
 In 1877 as follows :— 
 
 
 
 
 6 tons superphosphate , 
 
 26 
 
 
 
 
 
 2 „ Peruvian guano 
 
 24 
 
 10 
 
 
 
 440 cub. yards dung, at is. 
 
 88 
 
 
 
 
 
 
 137 
 
 10 
 
 
 
 Crops sown at Deo. 31, 1876-7 . 
 
 
 
 
 In 1877 as follows : — 
 
 
 
 
 26 qrs. seed-wheat (100 acres) . 
 
 70 
 
 
 
 
 
 12 bushels trifolium (6 acres) . 
 
 2 
 
 4 
 
 
 
 20 „ winter vetches (10 
 
 
 
 
 acres) 
 
 10 
 
 
 
 
 
 60,000 cabbage-plants and plant- 
 
 
 
 
 ing, at 3s. 6d. per thousand 
 
 
 
 
 (10 acres) .... 
 
 8 
 
 15 
 
 
 
 142 137 10 
 
 88 10 90 19 
 
 90 19 
 Tillages done before Jan. 1, 
 
 1877-8 120 123 8 
 
 In 1877 as follows : — 
 100 acres ploughing, harrowing, 
 
 and seeding with wheat, at 
 
 12« 60 
 
 Carryforward . 5269 1 9 5287 1^ 7 
 
,96 
 
 THE FARM VALUER. 
 
 Brought forward . 
 
 6 acres cultivating and rolling- 
 in trifolium, at 5s. . 
 
 20 acres ploughing and harrow- 
 ing for vetches, at 10s. . 
 
 10 acres ploughing and harrow- 
 ing for cabbages, at 10s. 
 
 117j acres stubble-ploughing, 
 at 8s 46 18 
 
 1876 
 
 £ s. d. £ ^. d. 
 
 1877 
 £ 8. d. 
 
 60 5269 1 9 
 
 5287 16 7 
 
 1 10 
 
 10 
 
 5 
 
 123 8 
 
 Cash standing to farm account 
 
 on Dec. 31, 1876-7 . 
 Total value of property on hand 
 
 Dec. 31, 1876-7 . 
 
 Outstanding debts Dec. 31, 
 
 
 1876-7 (to be added) . 
 
 
 In 1877 as follows : — 
 
 
 Due to the Farm — M. Williams, 
 
 
 for 30 fat sheep . 
 
 90 
 
 Due by the Farm 
 
 44 
 
 £ s. d. 
 
 
 Saddler's account . 4 17 6 
 
 
 Blacksmith's do. .50 10 
 
 
 Carpenter's do. .300 
 
 
 Cake and manure 
 
 
 merchant . . 31 1 8 
 
 
 44 
 
 
 Difference, to be added . . 46 
 Total value of stocks on hand, 
 Dec. 31, 1876-7 . 
 
 120 571 
 
 7,389 1 9 7,85816 7 
 
 39 
 
 46 
 
 
 
 7,428 1 9 7,904 16 7 
 
 The usual method of finding the net annual profit 
 or loss on the farm is to put on one side all the ex- 
 penses, 'which include rent, rates and taxes, tvages, pur- 
 chased manures and seeds, and feeding stuffs, interest 
 on capital, 'wear and tear and depreciation, and the 
 
STOCK-IN-TRADE. 
 
 97 
 
 valuation of stock at the beginning of the year ; on the 
 other side, the value of all the produce and stock dis- 
 posed of, and the new valuation of stock on hand. 
 Interest is charged on the dead stock and the working 
 cattle, and also on the cost of producing the crops, but 
 not on the articles after they are produced. 
 
 But the result may be ascertained far more readily, 
 and just as accurately, from the foregoing inventory and 
 valuation, as will be apparent from the following : — 
 
 Farm Balance Sheet, Dec. 31, 1877. 
 
 Inventory 
 
 Implements, &o 
 
 Horses 
 
 Cattle 
 
 Sheep 
 
 Pigs 
 
 Poultry 
 
 Farm produce 
 
 Purchased feeding-stuffs . . . 
 
 Manures 
 
 Crops sown 
 
 Tillages 
 
 Cash standing to Farm account 
 Outstanding debts 
 
 Balance — being net profit 
 
 Debtor 
 
 for the following, 
 
 as per Taluation 
 
 Dec. 31, 1876, and 
 
 chargeable against 
 
 the year ending 
 
 Dec. 31, 1877 
 
 £ 
 562 
 
 s. d. 
 9 9 
 
 420 
 
 860 
 
 2,645 
 
 98 
 
 3 2 
 
 2,304 
 
 26 
 
 142 
 
 88 10 
 
 120 
 
 120 
 
 39 
 
 7,428 1 9 
 476 14 10 
 
 Creditor 
 
 
 by valuation of 
 
 property at this 
 
 date, Deo. 31 
 
 1877 
 
 £ 
 
 i. 
 
 d. 
 
 534 
 
 7 
 
 1 
 
 400 
 
 
 
 
 
 950 
 
 
 
 
 
 2,700 
 
 
 
 
 
 87 
 
 
 
 
 
 4 
 
 12 
 
 6 
 
 2,230 
 
 
 
 
 
 30 
 
 
 
 
 
 137 
 
 10 
 
 
 
 90 
 
 19 
 
 
 
 123 
 
 8 
 
 
 
 571 
 
 
 
 
 
 46 
 
 
 
 
 
 7,904 
 
 16 
 
 7 
 
 This gives the net profit on the farm, and also the 
 original and present values of the different items of 
 
 H 
 
98 THE FAEM VALUER. 
 
 stock. It does not, however, show how the profit was 
 made, or on what it was made. That necessary item of 
 intelligence must be gathered from the journal and 
 ledger accounts of the different branches. 
 
INDEX. 
 
 ADU 
 
 Adulteration of guano, 62 
 
 — nitrate of soda, 59 
 Agricultural Holdings Act, 70 
 
 — value of land, 2 
 Ammonia in manure heaps, how 
 
 to fix, 68 
 Analysis of soils, 2 
 Arable land, expenses of, 9 
 
 produce of, 9 
 
 rent of, 10 
 
 Artificial manure, 42, 57 
 
 Balance sheet, 97 
 
 Bent land, 18 
 
 Bog or grassy land, 17 
 
 Bones, how to dissolve, 60 
 
 — and superphosphate, difference 
 
 between, 59 
 Buildings, 83, 87 
 
 Cabbage planting, 42 
 Classification of soils, 3 
 Clay soils, 3 
 
 Clovers and grasses, 52, 53 
 Compensation for feeding stuffs, 
 80 
 
 — improvements, 73, 76 
 
 • — unexhausted manures, 79 
 Composition of farm-yard dung, 
 63 
 
 — guano, 61 
 Consuming price, 45 
 
 EXP 
 
 Corn crop, cost of, 10 
 
 — crops, valuation of, 45 
 
 — threshed and unthreshed, 91 
 Cost of seed, 9 
 
 — corn and root crops, 10 
 
 — horse labour, 37 
 
 — stocking a grazing, 21 
 
 — tillages, 37 
 Cost price, 45 
 
 Crops, valuation of, 43 
 
 — damage to, 56 
 Cultivating, 41 
 Cutting corn, 41 
 
 Defective husbandry, 83 
 
 — manuring, 84 
 
 — tillage, 84 
 Deterioration of soil, 83 
 Dilapidation of structures, 83 
 Drilling corn, 41 
 
 — turnip land, 42 
 Dung, cake-fed, 64 
 
 — composition of, 63 
 
 — heaps, 68 
 
 — loading, 42 
 
 — measurement of, 68 
 
 — spreading, 42 
 
 — value and price of, 69 
 
 Emblements, law of, 43 
 Expenses of arable land, 9 
 
 — sheep land, 22 
 
100 
 
 INDEX. 
 
 PAR 
 
 Faems, cost of working, 7 
 
 — how to calculate rent of, 7 
 
 — valuation of, 1, 5 
 Fanner's capital, interest on, 
 
 9,22 
 
 — profit on grazings, 23 
 Farming profit, 9, 22 
 Farmyard dung, composition of, 
 
 63 
 
 valuation of, 62 
 
 Fat animals, 90 
 
 Feeding stufEa, compensation 
 for, 80 
 
 Fences, 83, 87 
 
 Fertile soils, 4 
 
 Fixed expenses, 8 
 
 Fixing of ammonia in manure 
 heaps, 68 
 
 Fixtures, valuation of, 90 
 
 Flock, value of different ages 
 of, 31 
 
 Flocks, valuation of hill, 26 
 
 Fodder price, 45 
 
 Foods, manurial value of diffe- 
 rent, 64 
 
 Gates, 83, 87 
 
 Geology in land valuing, its im- 
 portance, 1 
 
 Grasses and clovers, valuation 
 of, 52 
 
 Grassy land, 17 
 
 Grazings, annual sales from, 21 
 
 — accommodations necessary to 
 hill, 19 
 
 — valuation of, 15 
 
 — annual expenses of, 22 
 produce of, 22 
 
 — cost of stocking a, 21 
 
 — extent of, 24 
 
 — highland, 23 
 
 — lowland, 16 
 
 — mortalityamongst sheep on,23 
 
 — purchase value of, 24 
 
 — rent of, 16, 22, 23 
 
 — sheep per acre on, 23 
 
 — undeveloped condition of, 24 
 
 — improvement of, 24 
 
 Green crops, valuation of, 49 
 Guano, adulteration of, 62 
 
 — composition of, 61 
 
 — value of, 61 
 
 Harness, valuation of, 90 
 Harrowing, 41 
 Hay, valuation of, 54 
 Hayricks, to find the weight of, 
 
 54 
 Heath-land, 18 
 Highland grazings, 23 
 Hiil grazings, on what the value 
 
 of, depends, 19 
 
 — flocks, custom in valuing, 28 
 how to value, 29 
 
 principles on which the 
 
 price of, is fixed, 29 
 
 valuation of, 26 
 
 Hoeing turnips, 42 
 Horse, cost of a farm, 39 
 
 — labour, 9, 37 
 
 — work, how to estimate, 40 
 Horses, valuation of, 90 
 
 Implements, valuation of, 90 
 Improvement of land, 14 
 
 — grazings, 24 
 Improvements, compensation 
 
 for, 73, 76 
 
 — valuation of, 70 
 
 — first-class, 71 
 
 — second-class, 74 
 
 — third-class, 76 
 
 Increase in rent of sheep land, 
 16 
 
 Indigenous plants index to cha- 
 racter of soils, 4 
 
 Infertility of soil, 4 
 
 Interest on farming capital, 9, 
 22 
 
 Inventory, 92 
 
 Investment, land as an, 12 
 
 Laboxje, manual and horse, 9 
 Land to rent, 6 
 
INDEX. 
 
 101 
 
 LAN 
 
 Land, to pvirchase, 14 
 
 — improvements, 14 
 
 — makes the sheep, 1 6 
 
 — stocking sheep, 1 7 
 
 — purchase value of, 12 
 Landed estates, 1 
 
 Lawes, Mr., valuation of unex- 
 hausted manures, 81 
 Lime soils, 3 
 Loading dung, 42 
 Lowland grazings, 16 
 
 Machinery, valuation of, 90 
 
 Manual labour, 9 
 
 Manure made under cover, 67 
 
 — heaps, 68 
 Manures, artificial, 57 
 
 — farmyard, 62 
 
 — compensation for unex- 
 hausted, 79 
 
 — purchased, 9 
 
 — valuation of, 57 
 
 — sowing, 42 
 
 Manurial values of different 
 
 foods, 64 
 Marl soils, 3 
 Market price, 45 
 Measurement of hay-rioks, 54 
 
 — thatching work, 55 
 
 — dung-heaps, 68 
 Mineral value of estates, 2 
 Miscropping, 84 
 
 Mortality amongst sheep on 
 
 grazings, 23 
 Moss land, 18 
 Mowing grass, 42 
 
 Net profit, 96 
 Nitrogen, 57 
 
 Open" drains, 87 
 Organic matter in soils, 3 
 Outfalls of drainSj 86 
 Overcropping, 84 
 
 Phosphoric acid, 59 
 Phosphorus, 57, 59 
 
 STO 
 
 Planting cabbages, 42 
 
 — potatoes, 42 
 Ploughing, 40 
 Potash, 60 
 Potato planting, 42 
 Price of manures, 60 
 
 — and value of dung, 69 
 Produce of arable land, 9 
 
 — grazings, 22 
 Profit, net, 96 
 Purchased manure, 9 
 
 Rates, 9, 10 
 Rent of farms, 5, 7 
 
 — of grazings, 15, 16, 22 
 
 — of land, what increases and 
 decreases the, 7 
 
 Report of valuations, making 
 
 out, 42 
 Ricks, hay, how to measure, 54 
 Ridging turnip land, 42 
 Risk in farming, 9 
 Roads, 83, 87 
 Rolling land, 41 
 Root crop, cost of working, 10 
 
 — and green crops, valuation of, 
 49 
 
 Sandy soils, 3 
 Seed, cost of, 9 
 
 Sheep land, how rent of, is 
 fixed, 15 
 
 — best land for, 17 
 
 — drains, 87 
 Singling turnips, 42 
 Soils, analysis of, 2 
 
 — deterioration of, 83 
 
 — condition of, indicated by 
 crops, 5 
 
 — judging physical character 
 of, 5 
 
 — fertile and infertile, 4 
 Sowing artificial manures, 4 2 
 
 — grass and clover seeds, 42 
 Stocking sheep land, 17, 20 
 
 — a grazing, cost of, 21 
 Stock-taking, 88 
 
102 
 
 INDEX. 
 
 STO 
 
 Store stock, 90 
 Straw, valuation of, 47 
 
 — consuming value of, 48 
 
 — market value of, 48 
 
 — use of, in manure making, 67 
 
 — and grain, relative weights 
 of, 49 
 
 Surface value of land, 2 
 
 TAXES, 9, 10 
 Thatching ricks, 41 
 
 how to measure, 65 
 
 Threshed corn, 91 
 Threshing corn, 41 
 Tillages, valuation of, 34 
 
 — on what the cost of, depends, 
 37 
 
 Tradesmen, 9 
 
 Turnip hoeing and singling, 42 
 
 — land, ridging of, 42 
 drilling of, 42 
 
 Unexhausted manures, com' 
 pensation for, 79 
 
 valuation of, 81 
 
 Unthreshed corn, 91 
 
 Valuation of farms, 1 
 
 — grazings, 15 
 
 — of sheep at Whitsunday, 21 
 
 — hill flocks, 26 
 
 WAG 
 
 Valuation of tillages, 34 
 
 — making out report of, 42 
 
 — crops, 43 
 
 — corn corps, 45 
 
 — straw, 47 
 
 — root and green crops, 49 
 
 — clovers and grasses, 52 
 
 — hay, 54 
 
 — artificial manures, 57 
 
 — dung, 62 
 
 — guano, 61 
 
 — improvements, 70, 73, 76 
 
 — unexhausted manures, 79 
 feeding stuff, 80 
 
 — deteriorations and dilapida- 
 tions, 83 
 
 — stock-in-trade, 88 
 
 — implements, 90 
 
 — machinery, 90 
 — ^^ harness, 90 
 
 ■ — fixtures, 90 
 
 — horses, 90 
 
 ' — store stock, 90 
 
 — fat animals, 90 
 Value of wages, 37 
 Valuing farms for rent, 5 
 Vegetable soils, 3 
 
 Voelcker, Dr., on manurial value 
 of different foods, 63, 64, 65 
 
 experiments with nitrate 
 
 of soda, 78 
 
 Wages, worth of, 37 
 
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10 
 
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