which are the ashes of plants and grains, which have undergone combustion in the bodies of animals and of man, be dependent upon the same cause? Should not the fertility, resulting from their application, be altogether independent of the ammonia they contain? Would not their effect be precisely the same in promoting the fertility of cultivated plants, if we had evaporated the urine, and dried and burned the solid excrements? Surely the cerealia and leguminous plants which we cultivate must derive their carbon and nitrogen from the same source whence the graminea and leguminous plants of the meadows obtain them! No doubt can be entertained of their capability to do so. In Virginia, upon the lowest calculation, 22 pounds weight of nitrogen were taken on the average, yearly, from every morgen of the wheat-fields. This would amount, in 100 years, to 2,200 pounds weight. If this were derived from the soil, every morgen of it must have contained the equivalent of 110,000 pounds weight of animal excrements (assuming the latter, when dried, at the temperature of boiling water, to contain 2 per cent.). In Hungary, as I remarked in a former Letter, tobacco and wheat have been grown upon the same field for centuries, without any supply of nitrogenised manure. Is it possible that the nitrogen essential to, and entering into, the composition of these crops, could have been drawn from the soil? Every year renews the foliage and fruits of our forests of beech, oak, and chesnuts; the leaves, the acorns, the chesnuts, are rich in nitrogen; so are cocoa-nuts, bread-fruit, and other tropical productions. This nitrogen is not supplied by man, can it indeed be derived from any other source than the atmosphere? In whatever form the nitrogen supplied to plants may be contained in the atmosphere, in whatever state it may be when absorbed, from the atmosphere it must have been derived. Did not the fields of Virginia receive their nitrogen from the same source as wild plants? Is the supply of nitrogen in the excrements of animals quite a matter of indifference, or do we receive back from our fields a quantity of the elements of blood corresponding to this supply? The researches of Boussingault have solved this problem in the most satisfactory manner. If, in his grand experiments, the manure which he gave to his fields was in the same state, i.e. dried at 110 deg in a vacuum, as it was when analysed, these fields received, in 16 years, 1,300 pounds of nitrogen. But we know that by drying all the nitrogen escapes which is contained in solid animal excrements, as volatile carbonate of ammonia. In this calculation the nitrogen of the urine, which by decomposition is converted into carbonate of ammonia, has not been included. If we suppose it amounted to half as much as that in the dried excrements, this would make the quantity of nitrogen supplied to the fields 1,950 pounds.