Combine 1000 lbs. of stearic or margaric acid, as free from elaine or oleine as possible, or palmatine, or any vegetable or animal stearine or margarine, at the temperature of 212 deg. Fahr., with a solution of bicarbonate of potash or soda, specific gravity 1500. Constantly stir or mix until an intimate combination is obtained, and that the elements will not part when tried upon glass or any other similar substance. When the mass is cooled down to about 60 deg. Fahr. add one pound per cent. of liquor ammoniae, specific gravity 880, and one pound per cent. of strongest solution of caustic potash; these are to be added gradually, and fully mixed or stirred until perfectly combined. Dissolve 15 to 18 pounds per cent. of common resin of commerce, by boiling it with a solution of subcarbonate of potash and common soda of commerce, in equal parts, as much as will give the solution a specific gravity of about 1800, when boiling hot. Mix these perfectly with the above-mentioned stearic or margaric acids, and carbonated alkali; then add a strong solution of caustic potash or soda, until a perfect saponification is produced. The dose of caustic alkali will much depend upon the purity of the stearine or margarine employed. The separation is now effected by using common salt, or sulphate of soda, &c., as is known and practised by soap manufacturers. If the soap intended to be produced is to be colorless, no resin must be employed, and a larger dose of liquor ammoniae and caustic alkali must be used, according to the dryness of the stearine matters to be operated upon. * * * * * A SIMPLE AND CERTAIN METHOD TO DETERMINE THE COMMERCIAL VALUE OF SOAP. BY DR. ALEXANDER MUeLLER. In consequence of the ceremonious process by which the fatty acids are determined in one portion of the soap, and the alkali by the incineration of another, I consider the following method is not unworthy of publication, because it appears to afford quicker and more correct results by reason of the greater simplicity of the manipulation. It is available principally for soda soaps, which are the most common; but it may be also employed with corresponding alterations for soaps which have other bases.