Mercury 35/40HP 2 Cylinder Outboards Service Manual PN 90-42794--1, Page 177Get this manual
7Allow unit to stand five minutes then proceed to cycle unit 2-3 more times using short stroke areaNo air bubbles should appear from accumulator port at this time8With oil level well above accumulator port, slowly pull rod to full up position 9Install accumulator making sure air bubbles do not enter system 11 With cam lever remaining open (facing down)remove tilt assembly from oil and secure in soft jawed viseTorque accumulator to 35 lbft(47 Nm)