16 



percentage excess of the selling price over the valuation or per- 

 centage of difference. 



Average ton valuation .... 

 Average cash price per ton . 

 Average money difference . 

 Percentage difference 



High Grade 



1909 



$27.63 



$39.05 



$11.42 



41.33 



1910 



$28. 81 



$38.40 



$ 9.59 



33.28 



Medium Grade 



1909 



$20.69 



$33.85 



$13.16 



63.61 



1910 



$21.04 

 $33.51 



$12.47 

 59.26 



Low Grade 



1909 



$15.32 



$29.51 



$14.19 



92.62 



1910 



$15.61 



$27.80 



$12.19 



78.08 



The following table shows the average composition of the 

 complete commercial fertilizers, according to grade, as sold in 

 the Massachusetts markets during 1910. 



GRADE 



High . . 

 Medium 

 Low. . . . 





151 



120 



67 



.« a 



44.67 

 35.50 

 19.83 



".■§ 



Per Cent of 

 Phosphoric Acid 



4.223.88 



2.65 

 1.77 



4. 

 4.55 



3.26 

 2.81 

 2.46 





7.147.63 

 7.67 5.06 



7.01 



3.06 





;&H o 



1 — 5 



18.99 

 15.38 

 11.84 



A study of the above tables shows : 



(1). That the percentage difference or percentage excess of 

 the selling price over the valuation in the low grade fertilizer is 

 over twice what it is in the high grade goods. 



(2). That with a 38 per cent advance in price over the low 

 grade fertilizer, the high grade furnishes over 84 per cent increase 

 in commercial value. 



(3). The average high grade fertilizer with a 14.6 per cent 

 advance in price over the medium grade goods, furnishes about 

 23 per cent more plant food and about 37 per cent increase in 

 commercial value. 



(4). That with a 38 per cent advance in price over the low 

 grade fertilizer, the high grade furnishes more than 78 per cent 

 increase in available plant food. 



(5). The medium grade goods cost about 20 per cent more 

 than the low grade goods and furnish over 34 per cent greater 

 commercial value. 



