The analyses of rice soils was undertaken at the instance of the Revenue Settlement Survey, who wanted to know if the chemical composition of the soil corresponded in any way to the valuation as fixed from other evidence. It was found that the amount of phosphoric acid in the soil in any one district corresponded pretty well with the Settlement Officers' valuation, but on comparing two districts it was found that the district which was poorer in phosphoric acid gave crops equal to the richer one. On inquiry it was found that in the former the rice is grown in nurseries and then planted out by hand, whereas in the latter, where the holdings are much larger, the grain is sown broadcast. The practice of planting out the young crops enables the cultivator to get a harvest 20 per cent. better than he would otherwise do, and hence the poorer land equals the richer. The deductions drawn from this investigation are, first, that, climate and situation being equal, the value of soil depends on the phosphoric acid in it; and, second, that the planting-out system is far superior to the broadcast system of cultivation for rice. Results of two analyses of soils from Syriam, near Rangoon, are appended: _Soluble in Hydrochloric Acid_. I. II. Virgin Soil. Organic matter 4.590 8.5?8 Oxide of iron and alumina 8.939 7.179 Magnesia 0.469 0.677 Lime trace. 0.131 Potash 0.138 0.187 Soda 0.136 0.337 Phosphoric acid 0.100 0.108 Sulphuric acid 0.025 0.117 Silica ---- 0.005 -------- --------- 14.397 17.249 _Soluble in Sulphuric Acid_. Alumina 17.460 15.684 Magnesia 0.459 0.446 Lime 0.286 trace. Potash 0.616 1.250 Soda 0.317 0.285 --------- --------- 19.138 17.665 _Residue_.