It will be observed that this is the gross return for twenty-seven and one third weeks from the time of calving, from which will have to be deducted expense of attendance, etc.

£.s.d.
The materials used for food are found to have cost7009
The value of these materials as manure consists of 888 lbs. nitrogen = 1061 lbs. ammonia, at 6d.,26106
Phosphoric acid and potash,9154
Value of food if employed as manure,£36510
The 16,072 quarts of milk, at 2d. per quart for new milk, at which price it enters largely into consumption as food for man, amount to£133188
£.s.d.
The nitrogen in the milk 316 lbs. = ammonia 378 lbs., at 6d. per lb.,990
Phosphoric acid in ditto. 451⁄2 lbs., at 11⁄2d.per lb.,058
£9148

From these statements it will be seen that materials used as food for cattle represent double the value they would do if used for manure, whilst that portion converted into food fitted for the use of man represents a value thirteen to fourteen times greater than it would as manure.

It then appears clear that it is for the feeder’s profit to use his produce as much as possible as food for cattle, with the view to convert it with the utmost economy into food for man, and thus increase rather than enrich his manure-heap.

The calculation of caseine in milk is based upon the supposition that my milk is equal in its proportion of that element to that analyzed by Haidlen. Several analyses by other chemists show a less percentage, 4 to 4.50. As my cows are adequately supplied with albuminous matter, I have a right to presume on their milk being rich in caseine.

The loss of nitrogen by perspiration, 150.65 lbs., is nearly 17 per cent. Boussingault found a loss of 13.50 of nitrogen in a cow giving milk.

£.s.d.
The abstraction of nitrogen in the milk is computed at 316 lbs., value,990
The abstraction of phosphoric acid in the milk is computed at 481⁄2 lbs.,058