Although the dealer states correctly the per cents of plant food in the fertilizer, he is quite frequently inclined to repeat this in a different form, and thus give the impression that the mixture contains more than it really does. The dealers also give the nitrogen as ammonia because it makes a larger showing. Phosphoric acid is often stated as "bone phosphate" because in this the amount appears to be greater. For example, an analysis taken from a fertilizer catalogue reads as follows: Ammonia 2 to 3 per cent. Available Phosphoric Acid 8 to 10 " Total Phosphoric Acid 11 to 14 " Total Bone Phosphate 23 to 25 " Actual Potash 10 to 12 " Sulphate of Potash 18 to 20 " A better statement would be as follows: Nitrogen 1.65 per cent. Available Phosphoric Acid 8 " Total Phosphoric Acid (furnished in Bone Phosphate) 11 " Potash (furnished in Sulphate of Potash) 10 " Ammonia is reduced to terms of nitrogen by multiplying by .824. All bone phosphate is forty-six per cent. phosphoric acid. When bone phosphate is given instead of phosphoric acid it simply makes the mixture appear to have more in it, and when both phosphoric acid and bone phosphate are stated one is merely a repetition of the other. The same is true of the statements, potash and sulphate of potash, one is a repetition of the other only a different form. VALUATION The experiment stations not only publish comparative analyses of the registered fertilizers but they also compute the market values of the plant food contained in them and compare these valuations with the selling price of the fertilizers. They also furnish a list of trade values of the plant foods in raw materials for the convenience of fertilizer buyers in testing the values of the brands offered them on the markets. In the following list are given the "trade values agreed upon by the Experiment Stations of Massachusetts, Rhode Island, Connecticut, New Jersey and Vermont, after a careful study of prices ruling in the larger markets of the southern New England and Middle States." Trade values of fertilizing ingredients in raw materials and chemicals for 1904: