We shall refrain from all notice of the methods employed tending to this deterioration of the new article, and merely describe the making of the honest, sound, and valid hat, the revival or resuscitation of which is well worthy of consideration. A dry, thin, and soft fur or wool body is to be drawn upon the proper block, generally 3 or 4 inches deep with either a square or round crown, and the brim spread out upon the bench or bottom board. A circular piece of gutta-percha gum the size of the intended brim, having its centre cut out, is to be slipped over the crown down on to the felt brim; a similar piece of good cloth is likewise slipped over in the same manner to cover the gum, and now the extreme outer edges of the felt and cloth are to be carefully cemented together by means of the gum, by passing round a hot iron. The usual stirrup or bridle is then thrown over the hat, girding the inner edge of the cloth to the block, and stuck with the heel of the iron. This partially stuck brim is finally overlaid with a wet loose brim-cloth and properly ironed, the heat of the steam from the damp cloth softens the gutta-percha gum and effects the adhesion of the cloth to the fur body. About half an inch of cloth will project up on the side crown, which is also made to adhere to the felt body by the heated iron. The block is now to be withdrawn, and the hat turned inside out, which reverses this would-be upper brim to the under side. The hat is next to be re-blocked, a repetition of the gum and cloth is to be applied to this side of the brim exactly as with the other, and then succeeds the covering of the crown, which is to be wholly laid over first with the gutta-percha and then with the previously prepared cloth cover as a crown piece, these being held tight by means of the blocking-cord. The whole crown, both tip and sides, is to be cemented and finished, never omitting the wet finishing-cloth between the hat and the hot iron, and the hat is now complete and ready for lining and trimming. The above makes a good soft pliable cloth hat. But if a stiffer and firmer hat is wanted of the same material, the felt body is to be put through the process of the alkaline bath, similar to that of fur hats, and when dry, proceeded with as above. Another method of making these cloth hats is to dispense with the fur body entirely, the block being covered with two thicknesses of cloth and having a ply of gutta-percha gum between, which are cemented together by steaming and pressing, using at all times a wet cloth under the hot iron. The brim is separate and distinct from the crown when made, and consists of a piece of thick wool padding, which is to be covered on both sides with the proper cloth, cemented together with the gum, first one side and then the other, after which the crown and brim are sewed together. In all these cases, the gutta-percha gum acts not only as a cement but also a water-proofing to the hat. Conclusion.