Explanation:
Soil is composed of different layers known as soil horizons. Each soil layer has its own unique characteristics, including its degree of saturation, coefficient of permeability, and capillary head. However, the correct answer to the given question is option 'B', which states that each soil layer has its own value of the coefficient of permeability.

Coefficient of Permeability:
The coefficient of permeability, also known as the hydraulic conductivity, is a measure of the ability of a soil to transmit water. It represents the rate at which water can flow through a unit area of soil under a unit hydraulic gradient. The coefficient of permeability is influenced by various factors such as soil type, porosity, compaction, and void ratio.

Different Values for Different Soil Layers:
The soil layers or horizons in a soil profile can vary in terms of their composition, particle size distribution, and other physical properties. These variations can result in different values of the coefficient of permeability for each soil layer. Some soil layers may have a higher permeability, allowing water to flow through more easily, while others may have a lower permeability, resulting in slower water movement.

Importance of Coefficient of Permeability:
The coefficient of permeability is a crucial parameter in geotechnical engineering and hydrogeology. It is used to determine the rate of flow of water through soils, which is essential for various applications such as designing drainage systems, analyzing seepage in dams and embankments, estimating groundwater flow, and assessing the stability of slopes.

Other Soil Properties:
While coefficient of permeability is a key parameter that varies across soil layers, other soil properties such as degree of saturation and capillary head can also differ between layers. The degree of saturation indicates the amount of water present in a soil layer compared to its total pore space, and it can vary depending on factors such as rainfall, evaporation, and groundwater levels. The capillary head represents the pressure that draws water upward in a soil layer due to capillary forces, and it can vary based on the texture and structure of the soil.

Conclusion:
In conclusion, each layer of soil has its own unique value of the coefficient of permeability, which is a measure of the soil's ability to transmit water. While other soil properties such as degree of saturation and capillary head can also differ between layers, the coefficient of permeability is specifically related to the rate of water flow through the soil.