61 has proved a powerful stimulus to the work of fencing-in the homefields (tin) which are thus protected against the trespassing of the stock. Some farmers went even so far as to fence in their meadow-lands, grazings, and commons. Under the Improvement of Estates Act of 1923 the government grants for the improvement of estates were considerably raised. Up to that year fixed annual amounts had been allowed to the parish agricul- tural societies for all improvement work done. These grants which in 1887 totalled 6000 krénur, gradually rose and in 1920 and 1921 they amounted in all to 30000 krénur. Under the revised and supplemented Improvement of Estates Act, as passed by Althingi in 1928, the government pays to the agricultural societies a bounty of 10 aurar per every daywork. This amount is made into a fund, the so-called Purchase of Implements Fund (Verkfzra- kaupasiédur), formed for the purpose of helping farmers to procure the larger kinds of agricultural implements. The fund also enjoys an annual treasury grant of 20 thousand krénur. A special grant of a much larger amount is made by the government towards defraying the expenses of building sheds for animal manure (1.50 krénur per daywork); of improving homefields and making vegetable gardens (one kréna per daywork): and of making silos (0.50 krénur per daywork). All this is paid direct to the farmer entitled to support, except 5% which goes to the fund of the agricultural society of which he is a member. In 1928 the sums expended for work done under these heads in 1927 aggregated 374 thousand krénur, and were distributed as fol- lows: manure sheds, 98 thousand krénur: homefields and vegetable gardens, 272 thousand; and silos, four thousand krénur. The act of 1923 further provides for the expenses of testing and operating farm machines (as e. g. the larger kinds of ploughs, ditching machines and other implements requiring skilled knowledge) being defrayed by the State. The machines may be let out to individual farmers who in that case can obtain a loan from the State, not exceeding one-half of the hire to he paid by them; and finally, tenants of national estates may pay their rents in improvement work on their farms, a daywork in that case being considered equivalent to 3 krénur. In order to reduce the price and develop the use of arfificial ferti- lizers, a law, passed in 1928, placed in the hands of the government the exclusive right of buving and selling these manures, which are now