The back is made with one full row of squares, and two rows of buttons at the bottom, besides the finishing squares (see Fig. 50), then the swell of the back is carried up to within 4 inches of the upper edge, 1⅛ inches being allowed for the swell. Then the top of the back is finished with a large roll, of about 5 inches swell or girth, so that the back has only one row of buttons in the upper sweep. [Illustration: Fig. 51.] The arm-pieces, Fig. 51, are made in a peculiar way, and the _modus operandi_ is rather difficult of explanation. In the place of the usual arm-piece block, a piece of plank, 2¾ inches wide by ½ inch thick, is fitted in with the usual sweep to it. Now fit four pieces of single fly buckram, to form as it were a funnel, the shape of the arm-piece desired; then sew seaming lace to the two edges of the funnel, which will show inside of the body; to the lower edge sew a piece of cloth in smooth, so that it will cover the bottom of the funnel or cylinder. To the same lace edge, blind sew in a piece of cloth, for the purpose of forming a wrinkled roll on the inner face of the funnel, wrinkled 1 inch in fulness for every 3 inches in length, and as full the other way as desired, for it ought to be full enough to come out with the bottom side quarter. Next, blind sew the outer edge of this roll to the other or top seaming lace, and stuff lightly with hair, thus forming one roll on the inner face, and having the lower face covered with the smooth cloth. Now blind sew another piece of cloth to the top lace, as in the other case, to form another wrinkled roll on top of the funnel or cylinder, but the outer edge of this roll is to be finished by nailing to the outside of the piece of plank just mentioned. All this sewing is of course to be done on the bench, one side of the funnel to be left open for this purpose. Next, nail in the bottom side quarter made up in squares, and then nail the side of the funnel, which is fitted against the arm-board, to the board and over the quarter, thus finishing the lower part. Then nail the fourth on top side to the top edge of arm-board; next, stuff from the front the funnel, pretty solid, and finish the top roll, which up to now has been left open, into the outside of the arm-board, thus completing the arm-piece, which shows two wrinkled rolls divided by two rows of seaming lace. [Illustration: Fig. 52.]