At first the tripodal support of the flasks is so turned as to bring them between the lamps and in this way a too rapid reaction is at first avoided. After half an hour the tripods are so turned as to bring each flask directly over the lamp, the flame of which is allowed to impinge directly against the glass. The flame is so regulated that after the evolution of the sulfur dioxid has nearly ceased the contents of the flask are brought into gentle ebullition. The boiling is continued until the contents of the flask are colorless, usually about two hours. As a rule such substances as cottonseed-meal and dried blood will take a longer time for complete combustion than other fertilizing materials. During the combustion the flasks are closed with an oblong loose-fitting unground glass stopper. When the oxidation is finished the contents of the flasks are allowed to cool, the stoppers are removed, and enough water is added to fill the flasks about three-quarters full. The flasks are gently shaken, and the possibility of breaking, from the heat developed, must not be overlooked. To avoid confusion the flasks are all numbered before beginning the work, and the numbers noted by the analyst in connection with the samples. The contents of each one are next poured into the distillation flask and the digestion vessels are washed with 100 cubic centimeters of water in three portions, and the wash-water added to the liquid. Sometimes in washing out the digestion flask yellow basic mercury compounds separate on its walls, but this does not, in any way, influence the accuracy of the results. The distillation flasks should have about 600 cubic centimeters capacity. To avoid the transfer the digestion may take place in the distillation flask in which case the latter must be made of special glass as indicated. To the liquid thus transferred are added seventy-five cubic centimeters of soda-lye containing one and one-half times as much potassium sulfid as is necessary to combine with the mercuric sulfate present. The lye is of such a strength that sixty cubic centimeters are sufficient to neutralize the acid present. It has a specific gravity of 1.375 and contains thirty-three grams of potassium sulfid in a liter. In order to avoid the bumping which may take place during the distillation, some granulated zinc should be added.