All bodies to be shipped must be thoroughly arterially embalmed, that is, to have introduced into the arterial system sufficient amount of disinfecting fluid to thoroughly sterilize every particle of matter in the dead body. This can only be done by introducing into the arteries an approved disinfecting fluid.[2] [2] The quantity to be injected of course varies, but a fair estimate would be that the quantity should be three-fourths of the capacity of the blood vessels of the body. This would require approximately one and one-eighth gallons of fluid to every 150 pounds of tissue. The latest transportation rules demand the injection of an amount of fluid equal to 10% of the body weight into the arteries. =Approved Disinfectants.=—This is construed by most states to mean a fluid which is sufficient in strength to kill all the germs on the surface of the body or on the interior. An approved disinfectant for the external surface of a dead body is a solution of 1 : 1000 bichloride of mercury. An embalming fluid which has the official approval should contain 5% formaldehyde. =Embalming Fluids.=—At the present time only a few states have placed restrictions on fluids. These restrictions are that they contain neither mercury, arsenic, antimony or any of their compounds. These poisons when used to inject a body make it almost impossible to detect from a chemical analysis whether death was caused by a poison or the poison was from the embalming fluid. Iowa recommends a fluid the formula consisting of formaldehyde, glycerine, borax, boracic acid, salt petre and water. =Wrapping a Body in Cotton.=—In certain diseases, when a body is to be shipped, the law compels the embalmer to wrap the body in cotton. This may be the ordinary cotton purchased from a dry goods store. The cotton should be cut in strips at least one to one and one-half feet longer than the body. Two layers are laid side by side upon a sheet, the body then placed thereon and the whole wrapped about the body will envelope the body in a satisfactory manner. This means that the entire body is to be enveloped, so that the face head or feet will not be exposed, and the wrapping should never be removed. Absorbent cotton may be used for this work, but it is more expensive and not as good as dry cotton for this purpose. =[3]The Charge of Embalming.=—This subject is one that has long been forcing itself upon the thought and attention of progressive undertakers, principally because of the many abuses and misunderstandings that have grown out of the manner in which members of the profession regard the value of their services and the careless and indifferent systems used in conducting the business side of our work. [3] Extracts from a paper written by F. W. Alexander, Conrad, Iowa.