depend on the cost of handling,
drawing, and spreading the extra ten tons."

The Deacon estimates the cost of loading, drawing, unloading, and
spreading, at fifty cents a ton. This is probably not far out of the
way, though much depends on the distance the manure has to be drawn, and
also on the condition of the manure, etc.

The four tons of feed and bedding will make, at a rough estimate about
ten tons of manure.

This ten tons of straw and corn manure, according to Mr. Lawes'
estimate, is worth, _in the field_, $14.69. And if it costs fifty cents
a load to get it on the land, its value, _in the yard_, would be
$9.69--or nearly ninety-seven cents a ton.

The ten tons of good manure, according to the same estimate, is worth,
_in the field_, $34.72, and, consequently, would be worth, _in the
yard_, $29.72. In other words, a ton of poor manure is worth, in the
yard, ninety-seven cents a ton, and the good manure $2.97.

And so in describing John Johnston's method of managing manure, this
fact must be borne in mind. It might not pay the Deacon to spend much
labor on manure worth only ninety-seven cents a ton, while it might pay
John Johnston to bestow some considerable time and labor on manure worth
$2.97 per ton.

"But is it really worth this sum?" asked the Deacon.

"In reply to that," said I, "all I claim is that the figures are
comparative. If your manure, made as above described, is worth
ninety-seven cents a ton in the yard, _then_ John Johnston's manure,
made as stated, is _certainly_ worth, at least, $2.97 per ton in the
yard."

Of this there can be no doubt.

"If you think," I continued, "your manure, so made, is worth only half
as much as Mr. Lawes' estimate; in other words, if your ten tons of
manure, instead of being worth $14.69 in the field, is worth only $7.35;
then John Johnston's ten tons of manure, instead of being worth $34.72
in the field, is worth only $17.36."

"That looks a little more reasonable," said the Deacon, "John Johnston's
manure, instead of being worth $2.97 per ton in the yard, is worth only
$1.48 per ton, and mine, instead of being worth ninety-seven cents a
ton, is worth forty-eight and a half cents a ton."

The Deacon sat for a few minutes looking at these figures. "They do not
seem so extravagantly high as I thought them at first," he said, "and if
you will reduce the figures in Mr. Lawes' table one-half all through, it
will be much nearer the truth. I think my manure is