Sir. Robert Phillips, on seasoning oak for panelling, states: “If the tree is large enough for the purpose, cut it into four, in sections, by drawing a vertical and horizontal line across the end, meeting in the centre. If too small for this, cut it into 4½ inch or 6-inch plank, as soon as possible after felling, and then stack _on end_ out in the open: do not lay on the ground, but stand it as nearly _vertical_ on its end as possible, and keep it wet during the first three months. If the weather is dry, well _wet_ it with water poured on the top, and allowed to run down. Let the ends stand on a piece of quartering, to keep it out of the dirt, or it will be stained some distance up. After standing thus for some six months, after putting it in a dry place for some time, cut it into the scantlings you require, always bearing in mind that oak will, after this seasoning, shrink at least half an inch to a foot, in width and thickness. They should then be stacked and stripped, and covered with spare boards, and weighted on the top, for at least six months--as much more as possible--in a covered shed, with plenty of air, occasionally turned over and shifted, till they are dry enough to make dust when planed, and not turn the shaving black. They will then be fit for use. “I should advise for the panels to be cut _feather-edged_ boards, in radial lines from the centre of the tree: it will be a waste of material, but will repay in the beauty of the wood, and the way it will stand without warping. Most of the panels of our old cathedrals were rent (_not sawn_) in this way, and stand admirably. The butt of the tree should be taken, the top being used for a rougher purpose.” Mr. George Marshall and Mr. Robert Phillips might have mentioned that the oak trees should be of the _Quercus Robur_ species, and _not_ the _Quercus Sessiliflora_. They are easily distinguished when growing by the following peculiarities: The acorn-stalks of the _Robur_ are _long_; the acorns grow singly, or seldom two on the same footstalk; the leaves are _short_. The acorn-stalks of the _Sessiliflora_ are _short_; the acorns grow in clusters of two or three, close to the stem of the branch; the leaves are _long_. WATER SEASONING.