9(3

ON THE LIVE-STOCK

valuable; and, third, a part of the improved value of the ani-mal, must be owing to the greater value of the tallow and of-fals, and not altogether to beef gained. Upon this, the but-cher calculates, when he offers a price per stone, sinking theoffals, and after deducting a fair profit to himself, he is ableto give more per stone than the price he receives for thebeef alone, from the consumer. If he gives 6 d. a stone moreon this account, the weight of beef, calculated on the forego-ing data, must be reduced in that proportion, or one-six-teenth part. This distinction between beef and offals, how-ever, is not of much importance in such general estimates, asboth of them are alike the produce of the same cattle and,of the same food, and the difference in price between tallowand beef is not material.

These calculations are applicable only to fattening, and itis evident that the age and condition of the animal, as wellas its shape and general appearance, are objects of selection,in which the skill and judgment of the feeder have muchroom for employment. Any considerable fluctuation of mar-kets, as well as seasons very dry or very wet, not to mentionthe occurrence of accidents and diseases, must vary the re-sults considerably. Yet it may not be far from the truth toestimate the average produce of beef from an acre of pastureworth L. 4, at from 180 to 200 lbs.; and that of an acre ofturnips of 30 tons, of which the one half is white globe, andthe other yellow and Swedish, in equal proportions, at from360 to 400 lbs.

It docs not seem necessary to extend these calculations tothe produce of beef from a given weight of potatoes, becausetheir application to this purpose is very limited in Scotland ;nor to hay or oil-cake, which are still less seldom used : but asthe produce of beef from the offals of distilleries when work-in o- from grain is considerable, and has been but little attendedto, it may be proper to submit a few remarks on that sub-ject.

The grains, and dreg or wash, of the corn distillery in the