S. Clark Jenkins and Mary P. Jenkins - Page 5

          may vary due to segregation.  Density differences among the                 
          respective particles do not exacerbate segregation; particle size           
          is the determinative factor.  For this reason, a fertilizer                 
          manufacturer will attempt to purchase and then blend ingredients            
          that have a similar particle size.                                          
               Segregation can be reduced but not eliminated.  One method             
          used to reduce segregation is purchasing the separate fertilizer            
          ingredients on the basis of size guide number (SGN).  SGN is a              
          method of measuring the average size of the particles of the                
          particular fertilizer ingredient being purchased.  The same SGN             
          for each of the three primary fertilizer ingredients does not               
          assure a uniform particle size in each of the three primary                 
          ingredients, since actual sizes among the three average sizes may           
          be significantly different.                                                 
               The North Carolina and Virginia legislatures have enacted              
          legislation to regulate commercial fertilizer manufacturers                 
          operating in their States.  The North Carolina Commercial                   
          Fertilizer Law of 1977, N.C. Gen. Stat. secs. 106-655 through               
          106-677, as amended through 1993, is substantially the same as              
          the law in effect in North Carolina during the taxable years in             
          issue.  N.C. Gen. Stat. sec. 106-656 provides that its purpose              
          "shall be to assure the manufacturer, distributor, and consumer             
          of the correct quality and quantity of all commercial fertilizer            
          sold in this State".  The Virginia Commercial Fertilizer Law, Va.           

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