11 



and the results of the Government analysis. It also contains a column 

 in which the relative values per 2,000 pounds of each fertilizer is given. 

 These bulletins are available to any one sufficiently interested to write 

 the Department for one. 



In reporting the analysis* for 1906, the Chief Analyst writes as fol- 

 lows : "In studying the present tabulated statement there seems to be 

 good grounds for believing that the number of fertilizers of low price is 

 on the increase, and it would appear necessary to call the attention of 

 the farmer to the consideration that the fertilizing constituents in these 

 are likely to cost him more than in fertilizers of a higher grade. It costs 

 as much to mix a ton of fertilizer containing say 300 pounds of plant 

 food as it does one containing twice that quantity. The cost of packing, 

 cartage and freight is the same per ton. It is evident, therefore, that the 

 manufacturer is in a position to sell the fertilizing constituents of a high- 

 grade fertilizer at cheaper rates per pound than those in brands of low 

 grade. In other words, the higher the grade the cheaper can the plant 

 food be bought. Farmers should therefore consider the advantages of 

 purchasing only high-grade fertilizers. They should be also advised to 

 avoid those brands which have less than 2 per cent, of ammonia or pot- 

 ash. These percentages are too low in cases where such ingredients are 

 required, and where they are not needed it is useless to purchase them. 

 It is waste of money to buy nitrogen or potash in fertilizers containing 

 less than one per cent, of these ingredients." 



Calculation of the Value of Fertilizers. 



As previously stated, the tabulated results in the fertilizer bulletins 

 of the Inland Revenue Department includes a column showing the trade 

 value of the various brands of fertilizers analyzed. These figures do not 

 represent the agricultural value, which would be measured by the value 

 of the increased crop produced by their use ; because it is manifestly im- 

 possible to fix the value of any of the constituents that will be correct 

 under the varying conditions of soil, crop, season, and method of use. 

 What they are intended to show is what the farmer would have to pay 

 the manufacturer for the constituents which are in the fertilizer before 

 they are mixed. These trade values of each constituent are obtained by 

 simply calculating the cost, using two factors — the wholesale price of the 

 different materials containing them, and their average composition. To 

 this cost is added a certain percentage to represent the cost of handling 

 and distribution in small lots. Calculated in this way, Bulletin No. 118 

 of the Inland Revenue Department gives the following figures as the 

 trade value of the fertilizing ingredients : 



* Inland Revenue Department, Bulletin No. H8. 



