a composition of caustic, fixed alkaline salt, and oil, sometimes hard and dry, sometimes soft and liquid; much used in washing, whitening linens, and by dyers and fullers. Soap may be made by several methods, which however all depend upon the same principle. The soap which is used in medicine is made without heat.

In manufactures where large quantities of it are prepared, soap is made with heat. A lixivium of quicklime and soda is made, but is less concentrated than that above referred to, and only so much that it can sustain a fresh egg. A part of this lixivium is to be even diluted and mixed with an equal weight of oil of olives. The mixture is to be put on a gentle fire, and agitated, that the union may be accelerated. When this mixture begins to unite well, the rest of the lixivium is to be added to it; and the whole is to be digested with a very gentle heat, till the soap be completely made. A trial is to be made of it, to examine whether the just proportion of oil and alkali has been observed. Good soap of this kind ought to be firm, and very white when cold; not subject to become moist by exposure to air, and entirely miscible with pure water, to which it communicates a milky appearance, but without any drops of oil floating on the surface. When the soap has not these qualities, the combination has not been well managed, or the quantity of salt or oil is too great, which faults must be corrected.

In soft or liquid soaps, green or black soaps, cheaper oils are employed, as oil of nuts, of hemp, of fish, &c. These soaps, excepting in consistence, are not essentially different from white soap. Fixed alkalies are much disposed to unite with oils that are not volatile, both vegetable and animal, since this union can be made even without heat. The compound resulting from this union partakes at the same time of the properties of oil and of alkali; but these properties are modified and tempered by each other, according to the general rule of combinations. Alkali formed into soap has not nearly the same acrimony as when it is pure; it is even deprived of almost all its causticity, and its other saline alkaline properties are almost entirely abolished. The same oil contained in soap is less combustible than when pure, from its union with the alkali, which is an inflammable body. It is miscible, or even soluble, in water, to a certain degree, by means of the alkali. Soap is entirely soluble in spirit of wine; and still better in aquavite sharpened by a little alkaline salt, according to an observation of Mr. Geoffroy.

The manufacture of soap in London first began in the year 1624; before which time this city was served with white soap from foreign countries, and with gray soap speckled with white from Bristol, which was sold for a penny a pound; and also with black soap, which sold for a halfpenny a pound.

Concerning the decomposition of soap by means of acids, we must observe, first, that all acids, even the weakest vegetable acids, may occasion this decomposition, because every one of them has a greater affinity than oil with fixed alkali. Secondly, these acids, even when united with any basis, excepting fixed alkali, are capable of occasioning the same decomposition; whence all ammoniacal salts, all salts with bases of earth, and all those with metallic bases, are capable of decomposing soap, in the same manner as disengaged acids are; with this difference, that the oil separated from the fixed alkali, by the acid of these salts, may unite more or less intimately with the substance which was the basis of the neutral salt employed for the decomposition.

Soap may also be decomposed by distillation, as Lemoiry has shown. When first exposed to fire, it yields a phlegm called by him a spirit; which nevertheless is neither acid nor alkaline, but some water which enters into the composition of soap. It becomes more and more coloured and empyreumatic as the fire is increased, which shows that it contains the most subtle part of the oil. It seems even to raise along with it, by help of the oil and action of the fire, a small part of the alkali of the soap: for, as the same chemist observes, it occasions a precipitate in a solution of corrosive sublimate. After this phlegm the oil rises altered, precisely as if it had been distilled from quicklime, that is, empyreumatic, soluble in spirit of wine, at first sufficiently subtle and afterwards thicker. An alkaline residuous coal remains in the retort, consisting chiefly of the mineral alkali contained in the soap, and which may be disengaged from the coal by calcination in an open fire, and obtained in its pure state.

Alkaline soaps are very useful in many arts and trades, and also in chemistry and medicine. Their principal utility consists in a detergent quality that they receive from their alkali, which, although it is in some measure saturated with oil, is yet capable of acting upon oily matters, and of rendering them saponaceous and miscible with water. Hence soap is very useful to cleanse any substances from all fat matters with which they happen to be soiled. Soap is therefore daily used for the washing and whitening of linen, for the cleansing of woollen cloths from oil, and for whitening silk and freeing it from the resinous varnish with which it is naturally covered. Pure alkaline lixiviums being capable of dissolving oils more effectually than soap, might be employed for the same purposes; but when this activity is not mitigated by oil, as it is in soap, they are capable of altering, and even of destroying entirely, by their causticity, most substances, especially animal matters, as silk, wool, and others; whereas soap cleanses from oil almost as effectually as pure alkali, without danger of altering or destroying; a circumstance which renders it very useful.

Soap was imperfectly known to the ancients. It is mentioned by Pliny as made of fat and ashes, and as an invention of the Gauls. Aretaeus and others inform us, that the Greeks obtained their knowledge of its medical use from the Romans.

The following Table shows the quantity of Soap charged with the duties of Excise in the United Kingdom during the years 1835, 1836, and 1837, and the number of Soap-makers during the same period, with the duties paid by them.

| Quantities Charged | Amount of Duty | |-------------------|---------------| | | | | 1835 | 1836 | 1837 | | Hard Soap, lbs. | 148,806,207 | 146,539,210 | 140,822,611 | | Soft Soap.........| 12,103,109 | 13,358,804 | 11,794,834 | | Soap-makers.......| 450 | 432 | 402 | | | £930,038 15 | £915,860 18 | £880,141 6 | | | 8 | 18 | 3 | | | 50,429 12 | 55,662 12 | 49,145 2 | | | 5 | 2 | 10 | | | 1,800 0 | 1,728 0 | 1,608 0 |

The direct duty charged on hard soap is 1½d. per lb., and on soft soap 1d. per lb. Previously to June 1833, the duty on hard soap was 3d. per lb. The exorbitant amount of the tax, which was fully 100 per cent. on the cost, gave occasion to a great deal of smuggling, which is still carried on to some extent, and is facilitated by the injudicious regulation of taxing this commodity in one part of the kingdom, and leaving it untaxed in another; no duty being charged on soap manufactured in Ireland, and the duty being drawn back from such quantities as are imported into Ireland from Britain.