"As soon as I collect a sample of this," replied Percy, and to Mr. West's surprise he proceeded to bore about twenty holes in the space of two or three acres. The borings were taken to a depth of about seven inches, and after being thoroughly mixed together an average sample of the lot was placed in a small bag bearing a number which Percy recorded in his note book together with a description of the land. "I wish to have an analysis made of this sample," remarked Percy, as they resumed their walk. "But I thought you had analyzed this soil," was the reply. "Oh, I only tested for limestone and acidity," explained Percy. "I wish to have exact determinations made of the nitrogen and phosphorus, and perhaps of the potassium, magnesium, and calcium. All of these are absolutely essential for the growth of every agricultural plant; and any one of them may be deficient in the soil, although" the last three are not so likely to be as the other two." "How long will it take to make this analysis?" was asked. "About a week or ten days. Perhaps I shall collect two or three other samples and send them all together to an analytical chemist. It is the only way to secure positive knowledge in advance as to what these soils contain. In other words, by this means we can take an absolute invoice of the stock of fertility in the soil, just as truly as the merchant can take an invoice of the stock of goods carried on his shelves." "So far as we are concerned, this would not be an invoice in advance," remarked Mr. West, with a shade of sadness in his voice. "If we knew the contents of the crops that have been sold from this farm during the two centuries past, we would have a fairly good invoice, I fear, of what the virgin soil contained; but can you compare the invoice of the soil with that of the merchant's goods?" "Quite fairly so," Percy replied. "The plant food content of the plowed soil of an acre of normal land means nearly, if not quite, as much in the making of definite plans for a system of permanent agriculture, as the merchant's invoice means in the future plans of his business. "It should not be assumed that the analysis of the soil will give information the application of which will always assure an abundant crop the following season. In comparison, it may also be said, however, that the merchant's invoice of January the first may have no relation to the sales from his store on January the second. Now, the year with the farmer is as a day with the merchant. The farmer harvests his crop but once a year; while the merchant plants and harvests every day, or at least every week. But I would say that the invoice of the soil is worth as much to the farmer for the next year as the merchant's invoice is to him for the next month.