The percentage of phosphoric acid in plants, like other ash-constituents, is subject to considerable variation, and depends on a variety of conditions, such as the state of the plant's development, nature of soil, climate, season, treatment with manures, &c. All these conditions have a certain influence. The different parts of the plant have been found to contain it in different quantities. The tendency of phosphoric acid is to travel up to the higher portions of the plant with the progress of growth, and to finally accumulate in the seed. As illustrating this, it may be mentioned that the inner portion of the stalk of a ripe oat-plant has been found to contain only a seventeenth of the amount of phosphoric acid found in the same portion of the stalk of a young oat-plant. Similarly it may be mentioned that, while the ash of the grain of rye and wheat contains nearly half their weight of phosphoric acid, the percentage present in the ash of other parts of the plant amounts only to from 5 to 16 per cent. The percentage of phosphorus is greater in young plants than in mature plants; it is greater also in quickly developed plants than in slowly developed plants. In the plant, phosphorus is present chiefly in the albuminoids; and its absorption from the soil takes place in greatest quantity during the period of maximum growth. In beans and peas an oil containing phosphorus has been found. _Occurrence in Animals._ That phosphorus in different forms exists in animal tissue is well known. It is found both in the brain and in the nerves, as well as in nearly all the fluids of the animal body. It is, however, in the bones that it is most abundant, the mineral portion of which is almost entirely made of phosphate of lime,--a fact which renders bones such a valuable artificial manure. Altogether, phosphoric acid occurs in the animal body to the extent of 2.3 per cent. There is a point which we shall have occasion to draw the student's attention to further on in discussing the nature of farmyard manure--and that is, that the urine of the common farm animals is practically devoid of phosphoric acid. _Sources of Loss of Phosphoric Acid in Agriculture._ As we have already done in the case of nitrogen, we may now attempt to form some conception of the sources of loss and gain of phosphoric acid in the soil. The sources of loss may be divided into natural and artificial. Of natural sources of loss we have only one, and that is loss by drainage. _Loss of Phosphoric Acid by Drainage._