The goods go through suspenders (20°-40°) as usual one week, and then through a round of suspender-handlers (40°-55°) consisting of fresh sharp liquor from the leaches together with quebracho extract. They are in this set two weeks, and then are laid away. They receive three layers: first, 105° for 2 weeks; second, 110° for three weeks; and finally, 120° for a month. Of the twelve weeks, therefore, nine weeks (75 per cent.) are spent in layers. In this method the goods are immersed in 3 per cent. sulphuric acid after passing through the suspenders. There is possible, of course, a tremendous number of variants of the above types. The number of handler rounds is determined by the number of butts being dealt with. With a large number it is more easily possible to arrange for them to be in progressive strength as in Type 1. There are also many systems of working the layers, of which the most notable is to make the second or third layer from fresh leach liquor and extract, and strengthen it with extract for the succeeding layers. It is then used as a first layer and worked down the yard. The bellies and shoulders often go through separate sets of liquors, but it is common to put them through suspenders, and even handlers together. They receive, of course, a distinctly shorter tannage, and are often drummed with extract before laying away or after the first layer. By way of illustration, the course of the offal and their liquors may be given in the case of Type 1. The shoulders and bellies are coloured off in a paddle or drum with old butt suspender liquor, which is then quite exhausted. They then pass through suspenders (18°-40°) together in 4-5 days, and go through a handler round (40°-55°) for 3 weeks, including one duster. The bellies are removed after 2 weeks, and given three layers (60°, 70°, 80°) of a week each. They receive, therefore, nearly 6 weeks in all. The shoulders also have three layers (60°, 65° and 80°) of 2, 3 and 4 weeks respectively. The course of the liquors is shown thus:--