OF SCOTLAND.

97

'Lowlands of Scotland , to which these observations are confined,are employed in feeding all the different species of live-stock,and are particularly valuable in producing milk and pork, butit is proposed in this place to consider their value in producingbeef alone. If the whole of these offals were applied to thispurpose, there is reason to believe, that the value of the beefproduced, would be equal to that of one-fourth part of thebarley used in distillation, and that the weight of beef return-ed from every acre of barley, would not be much less than thesame land would have given, had it been in pasture.

It has long been the practice with distillers, at some dis-tance from large towns, where alone there is a demand fortheir offals by cow-keepers, to feed cattle at the rate of oneguinea per month. They provide feeding-houses and attend-ance, with sometimes a little straw ■, but they have no capi-tal employed in the cattle, nor any risk of markets or acci-dents, as the cattle belong to other people, who pay this rentfor every stake which they find it convenient to engage. Thevalue of the offals, disposed of in this way, must therefore beequal, 1, To the price paid to the distiller ; and, 2, To theprofit of the owner of the cattle.

It is necessary, in the first place, to ascertain the numberof cattle that may be fed at a distillery, consuming a givenquantity of grain, or, which is the same thing, the number ofstakes which, if occupied all the year, the offals can supplywith food. The cattle may be of different weights, and, as in°ther methods of feeding, return a greater or less produce,a ud they may be changed twice or oftener as they are readyf"r the butcher; but of such cattle as the distiller takes in at*be fate of a guinea per month, it is understood that 120 maybe always feeding upon the offals of a still consuming 6000bolls or 4500 quarters of barley, and working all the yeari ‘°und. At 30 s. aboil, or 40 s. a quarter, the value of thebarley is L. 9000 , and at L. 12 , 12 s. for each of 120 stakes,*be value of the offals is L. 1512 ; that is to say, the distiller

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