Before commencing the finishing, however, we will describe the sewing of the silk plush cover, which is quite a nice and particular piece of work. The strip of plush for the side-crown is cut from the web bias and of a width the depth of the intended hat; the tip piece which is to mate this side-crown is of course circular, and a quarter of an inch larger all round than the tip of the hat. These two pieces are to be sewed together by hand face to face, the edges being folded back, and the plush put well through to the proper side with the needle as the sewers proceed, so that the seam when the hat is finished may not appear bare for want of plush. In finishing, whether the hat body be of fur or gossamer, the first thing is the putting on of the under brim, which we shall suppose to be plush, satin, or merino. A strip is cut from the web or piece at about an angle of forty-five degrees, and having the length reduced to suit the size of the hat; the two ends are then sewed together, and having been laid on the hat, one of the edges is made fast to the edge of the brim with the iron, all round, and smoothly laid down, the bias allowing this to be done by stretching. It is next to be steamed with a damp cloth under the hot iron and the inner edge stuck inside of the hat with the nose of the iron. The upper brim is next in order. A strip of silk plush the requisite width is run on, slightly, in much the same manner as with the under brim, but dispensing with both the cloth-steaming and often with the sewing. The one end of this upper brim being cut with the scissors and the other with the knife, a good invisible seam may be made. The brims being now on, the tip of the hat is wetted inside, and the block put in. The silk plush cover, having been previously spread with gum tragacanth, about where the side seam is likely to be, and now dry, is carefully drawn over the crown and fitted to the hat; the two ends of the cover being folded back and marked for the seam. The cover is then removed, the plush brushed back at the folding, and the cloth cut for the seam with a pair of sharp scissors; the top of the seam is cleaned or dressed off and the cover replaced on the hat body. The tip and side crown are now to be stuck with the hot iron to the body with particular care, so as to make a good joining at the seam, and not to draw through the varnish. The making of a good seam is the test of a good workman. The dressing and polishing of the hat now commence; and while it remains upon the block, this is done by means of brushes, wettings, ironings, &c., once, twice, or three times in succession, after which it is fixed on the veluring machine where it is revolved rapidly, for the purpose of freeing the nap of all impurities by means of the hair-cloth velures that are applied. The hat is next taken back to the bench, where it receives its final dry-ironing, veluring, &c., and the crown is papered up.