I should warn that I've not messed with determination of a partition coefficient in almost 30 years, and I've only done it a couple times at that, and only worked hard enough the get the lab grade. Still, this is probably a couple more times than the rest of you.
(All procedures performed at 22°C)
Combined: 10mL of 100 mg/mL nicotine in glycerin, 100 mL of saturated aqueous sodium carbonate, and 100 mL of light mineral oil. Agitated thoroughly and discarded the aqueous phase. (the nicotine will get to "choose" it's phase here, either oil or alkali aqueous).
(If you're going to nitpick the fact that the glycerin will end up in the aqueous phase, and make the aqueous phase volume more like 109mL, or worse, wonder how the glycerin might affect the partitioning, I will hunt you down and once I catch you, I'll think of something at least slightly unpleasant to do to you...)
To the oil phase, added 50mL of 4N sulfuric acid. Agitated thoroughly and discarded the oil phase. (The nicotine salt is going to go into the acidic phase, period).
Added 25 mL of a non-polar organic solvent (hazardous) to the acidic water to wash out any traces of oil and agitated thoroughly. Discarded the organic phase. (The nicotine salt is going to remain in the acid phase, but we don't any traces of oil. The non-polar organic scavenges it from the acidic phase).
To the acidic phase (50 mL of 4N sulfuric acid), added 50mL of 5N NaOH (don't try this, uhkay? This stuff will teach you the meaning of "caustic burn"). Added 25 mL of a non-polar organic (hazardous) with a known very high partition coefficient for nicotine -vs- alkaline aqueous, and the mixture was shaken thoroughly. The organic phase was collected and the alkaline aqueous phase was discarded. (The nicotine is going into the organic phase here. Partition coefficient is awfully high. Could have done a second agitation with more organic, but experience says "no").
Dried the organic phase.
I can either determine nicotine on a per mL basis and multiply by the volume of organic phase to get total mg nicotine, or I can strip the organic and measure the volume of isolated nicotine. Second option chosen.
Stay tuned for measured nicotine recovery and experimentally determined partition coefficient for nicotine in oil -vs- saturated aqueous sodium carbonate (The organic phase does fairly reek of nicotine, btw).