worth forty-eight
and a half cents a ton in the yard, and if your figures are correct,
I suppose I must admit that John Johnston's manure is worth $1.48 per
ton in the yard."

I was very glad to get such an admission from the Deacon. He did not see
that he had made a mistake in the figures, and so I got him to go over
the calculation again.

"You take a pencil, Deacon," said I, "and write down the figures:

Manure from a ton of oil-cake $19.72
Manure from a ton of clover-hay 9.64
Manure from two tons of straw 5.36
--------
$34.72

"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 73-1/2 cents a
ton. It costs, we have estimated, 50 cents a ton to handle the manure,
and, therefore, it is worth _in the yard_, 23-1/2 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, 23-1/2 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 c