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The column giving "dealer's cash price per ton" shows the 

 cash price that was charged the consumer for one ton of fertilizer 

 at the place where the brand was collected. There are in some 

 instances very wide differences between the prices which were 

 charged by various agents for the same brand. For instance, in 

 the products of the Pulverized Manure Co. one price was given as 

 $15.00 per ton and another as $30.00 per ton. These variations 

 are beyond all reason; they have, however, been verified by the 

 agents in writing and so are published for what they are worth. 



The valuation column shows the retail cash cost in our large 

 markets or centers of distribution of amounts of nitrogen, phos- 

 phoric acid and potash, equivalent to those found in one ton of 

 the fertilizer. 



The "percentage of difference" column shows the percentage 

 excess of the retail cash price over the valuation, another manner 

 of expressing the difference between the cash cost and the com- 

 mercial valuation of the fertilizer. This is explained more fully 

 on a previous page. 



The "laboratory number" is simply a reference number 

 used in the collection and analyses of the various brands. 



In the nitrogen column the water soluble nitrogen includes 

 nitrogen as nitrates and as ammoniates, with more or less amido 

 compounds, in case of acidulated goods, which rank with the 

 ammonia compounds in availability. The organic nitrogen, as ex- 

 pressed in the tables, is that part of the total nitrogen insoluble in 

 water. The total nitrogen includes all forms of nitrogen present. 



In the phosphoric acid column the insoluble phosphoric acid 

 is that part of the total phosphoric acid insoluble in water or a 

 neutral solution of citrate of ammonia. The reverted phos- 

 phoric acid is that portion dissolved by a neutral solution of 

 citrate of ammonia (specific gravity 1.09) by treating two grams 

 of the fertilizer, previously washed with water, with 100 c. c. 

 of the citrate solution one-half hour at 65° C. It is supposed 

 to represent that part of the phosphoric acid insoluble in water 

 but soluble in soil and root acids — it represents the difference 

 between the total and the sum of the soluble and insoluble phos- 

 phoric acids. The available phosphoric acid column represents 

 the sum of the soluble and reverted phosphoric acid. 



The potash column shows the per cent of potash soluble in 

 water; results published without an asterisk (*) indicate that the 

 potash is present as chloride or that sufficient chlorine is present in 

 the fertilizer to unite with all of the potash. Foot-notes indi- 

 cate the amount of potash present as sulfate and carbonate. 



The guarantee columns show the minimum percentage of 

 nitrogen, total and available phosphoric acid, and potash guar- 

 anteed by the manufacturer to be present. 



