Boiling acid at atmospheric pressure decomposes organic matter in soil with evolution of carbon dioxide, and thus renders the results obtained for carbonate too high. Where there is a fairly large percentage of carbonate, the error introduced in this way is of no great importance, but in soils containing less than 1% of calcium carbonate and especially in acid soils, the error introduced by thus boiling with acid may be very considerable.The weaker the acid used the better so long as there is fair excess. The writer recommends for acid soils and those containing low percentages of carbonate (as can be seen by making a rough preliminary test), 2 c.c. of strong hydrochloric acid and about 100 c.c. of water: 20 grams of soil should be used when the amount of carbonate is small. The acid may be conveniently added by making up a solution containing 100 c.c. of strong hydrochloric acid per litre, and introducing 20 c.c. of this solution along with 80 c.c. of water. For most soils, 5 c.c. of strong hydrochloric acid to 100 c.c. of water will be found convenient.If possible distillation under reduced pressure should be used, as under this condition practically no decomposition of organic matter takes place, while carbonate is readily decomposed: the distillation should be continued for twenty minutes at a temperature of about 50° C.