Since the formation of the humus depends upon the decomposition of organic matter (mostly of the cellulose group) derived partly from the roots, partly from the leaves and stems of plants growing and dying on the soil, its accumulation near the surface is natural. But since the depth to which roots penetrate varies greatly not only with different plants, but very essentially in conformity with the greater or less penetrability of the soil and subsoil, the depth to which the dark humus tint may reach vertically varies correspondingly, from two or three inches to several feet. In the case of soils that have been formed by the gradual filling-up of swamps or marshes, the humus-tint may reach to several yards depth. _Surface Soil, and Subsoil._—It is thus apparent that the term “surface soil,” while commonly confined by the farmer to the portion turned by the plow or usually reached in cultivation by any implements, may or may not belong, functionally, to layers of greatly varying thickness. Similarly the term _subsoil_ may or may not refer, in individual cases, to parts of the soil mass materially different from the surface soil. Yet this distinction is of no mean practical importance, because the efficacy of one of the most common measures of soil improvement, viz., subsoil plowing or “_subsoiling_,” depends materially upon the differences between soil and subsoil in each particular case. Most of the diversity of opinion regarding the merits of this operation is simply the result of a corresponding diversity in the natural facts and cultural practice of each case. _Causes of the Differentiation of Soil and Subsoil._—One of the prominent points of difference between surface soils and subsoils has already been mentioned in the usual predominance of root-mass in the upper layers; to which is added a part at least of the substance of fallen leaves and stems of its vegetation. How much of this vegetable mass ultimately becomes converted into humus, as well as the nature of the product formed, depends upon a great variety of circumstances; some of which have already been mentioned in connection with the general discussion of humification (chapt. 2, p. 20). Briefly stated, the main controlling conditions are: the amount of water or moisture present, the access of air (oxygen), a proper temperature, and the presence of the several organisms which in the course of time take part in the process of soil-formation.