He observes of gypsum (lime sulphate) that it is “a valuable application to tobacco, not because it is very largely taken up by the crop, for the greatest export of sulphuric acid, viz. 20 lb. per acre, is restored by 50 lb. of plaster, and the greatest export of lime, 120 lb., is made good by 400 lb. of the sulphate, but because lime sulphate dissolves in 400 times its weight of water, and may rapidly wash out of the porous tobacco lands, and especially because the solution of lime sulphate in the soil is a very effective agent in rendering soluble and accessible to crops the potash and magnesia, which too often exist in close-locked combinations. The average annual rainfall (snow included) in our latitudes, is no less than 10,000,000 lb. per acre. This enormous quantity of water would be enough to dissolve and wash out of the soil 25,000 lb. of gypsum per acre if it had time to saturate itself, and then flowed off. In fact, but a small proportion of the rainfall runs through and out of the soil, not more than 10 to 20 per cent., according to its porosity and situation; but it is plain that there is nothing to hinder the waste of a hundred pounds or more of gypsum per acre yearly, Since all investigations go to show that the soil has no retaining power for lime sulphate as it has for potash and for phosphoric acid. In Nessler’s experiments, gypsum had an excellent effect on the burning quality of the tobacco raised under its application, an effect attributable, he believes, to the fact that this fertilizer often liberates potash in the soil, as Liebig and Deherain have demonstrated, and is therefore equivalent to an application of potash, provided the latter actually exists in the soil.