“This would make about ten tons of manure. We have agreed to reduce the estimate one-half, and consequently we have $17.36 as the value of the ten tons of manure.
“This is John Johnston’s manure. It is worth $1.73 per ton in the field.
“It costs, we have estimated, 50 cents a ton to handle the manure, and consequently it is worth in the yard $1.23 per ton.”
“This is less than we made it before,” said the Deacon.
“Never mind that,” said I, “the figures are correct. Now write down what your manure is worth:
| Manure from 1 ton of corn | $6.65 |
| Manure from 3 tons of straw | 8.04 |
| $14.69 |
“This will make about ten tons of manure. In this case, as in the other, we are to reduce the estimate one-half. Consequently, we have $7.35 as the value of this ten tons of manure in the field, or 73½ cents a ton. It costs, we have estimated, 50 cents a ton to handle the manure, and, therefore, it is worth in the yard, 23½ cents a ton.”
“John Johnston’s manure is worth in the yard, $1.23 per ton. The Deacon’s manure is worth in the yard, 23½ cents per ton.”
“There is some mistake,” exclaimed the Deacon, “you said, at first, that one load of John Johnston’s manure was worth as much as two of my loads. Now you make one load of his manure worth more than five loads of my manure. This is absurd.”
“Not at all, Deacon,” said I, “you made the figures yourself. You thought Mr. Lawes’ estimate too high. You reduced it one-half. The figures are correct, and you must accept the conclusion. If John Johnston’s manure is only worth $1.23 per ton in the yard, yours, made from 1 ton of corn and 3 tons of straw, is only worth 23½ cents per ton.”