4. The glycerine liquors are purer and thus the treatment of the lyes is cheaper and simpler and the evaporation less difficult. 5. The glycerine can readily be evaporated to 90 per cent. crude rather than 80 per cent. crude, thus saving drums, labor in handling and freight. The glycerine furthermore receives a higher rating and price, being known as saponification crude which develops no glycols in refining it. 6. The fatty acids obtained by the Twitchell saponifier may be converted into soap by carbonates, thus saving cost in alkali. 7. There is a decrease in the odor of many strong smelling stocks. 8. The glycerine may be obtained from half boiled and cold made soaps as well as soft (potash) soaps. While the advantages thus outlined are of decided value in the employment of the Twitchell process, the one great disadvantage is that the fatty acids obtained are rather dark in color and are not satisfactorily employed for the making of a soap where whiteness of color is desired. To carry out the process the previously heated oil or fat to be saponified is run into a lead lined tank. As greases and tallow often contain impurities a preliminary treatment with sulfuric acid is necessary. For a grease 1.25 per cent. of half water and half 66deg. B. sulfuric acid is the approximate amount. The undiluted 66deg. B. acid should never be added directly, as the grease would be charred by this. The grease should be agitated by steam after the required percentage of acid, calculated on the weight of the grease, has been added. The wash lye coming off should be 7deg.-10deg. B. on a good clean grease or 15deg.-22deg. B. on cotton oil or a poor grease. As has been stated the grease is heated before the acid is added or the condensation of the steam necessitates the addition of more acid. After having boiled for 1-2 hours the grease is allowed to settle for 12 hours and run off through a swivel pipe. After the grease has been washed, as just explained, and settled, it is pumped into a covered wooden tank containing an open brass coil. Some of the second lye from a previous run is usually left in this tank and the grease pumped into this. The amount of this lye should be about one-third to one-half the weight of the grease so that there is about 60 per cent. by weight of grease in the tank after 24 hours boiling. Where occasions arise when there is no second lye about 50 per cent. by weight of distilled water to the amount of grease is run into the tank to replace the lye. The saponifier is then added through a glass or granite ware funnel after the contents of the tank have been brought to a boil. If the boiling is to be continued 48 hours, 1 per cent. of saponifier is added. For 24 hours boiling add 1.5 per cent. The boiling is continued for 24-48 hours allowing 18 inches for boiling room or the grease will boil over.