The results of Nessler’s experiments clearly show that it is not sufficient to apply the element most needed by the plant—potash—in any form, but that, to produce a good tobacco, it is necessary to apply it in a particular combination. It was found that potash carbonate applied as manure produced the best tobacco: it burned for the longest time, and its ash contained most potash carbonate; whereas potash chloride produced a much inferior tobacco. The assertion of other experimenters that chlorides produce a bad tobacco is thus confirmed. Potash sulphate and lime sulphate produced a good tobacco. It may be noticed here that tobacco which was manured with gypsum contained a great amount of potash carbonate in the ash, probably due to the fact that gypsum is a solvent for the inert potash salts. From the foregoing, it may be concluded that in tobacco cultivation, the elements potassium and calcium should be restored to the soil in the form of carbonate, sulphate, or nitrate, but not as chlorides. Poudrette, or prepared night-soil, generally contains a considerable amount of chlorides, and is not well suited as manure for fine tobacco. It has been found that fields manured with chlorides produced heavily; a small proportion of chlorides may therefore be applied in this form, whenever quality is of less importance than quantity. Farmyard manure may suffice when tobacco is cultivated in proper rotation, but here also, unless the soil be very rich in potassium and calcium, the application of some special manure will greatly enhance the value of the outturn. Wood-ashes are a valuable supplement to stable dung. Gypsum is an excellent dressing for soils in a good manurial condition: it supplies the lime needed by the tobacco, and acts as a solvent on the inert potash salts. Gypsum applied on poor land, however, hastens the exhaustion of the soil. It is said that crops manured with gypsum suffer less from the effects of drought, and require less irrigation, than when manured otherwise: the leaves of plants that had been manured with gypsum exhaling less water than when manured with other substances. If this assertion be correct, gypsum would be invaluable to the Indian cultivator.