The manufacture of belting leather is well illustrated by the tanning and finishing of "strap butts." In general, the tannage presents many points of great similarity with the tannage of sole leather; indeed, the resemblance is so close that in some factories there is little difference observed, and the currying and finishing operations are relied on to produce the desired difference in final results. Nevertheless, there is considerable difference in the type and ideal of the two leathers, which may be expressed in trade parlance as a greater "mellowness" for the belting leather, and in the best methods of manufacture this fact is in evidence throughout the whole process of manufacture. In liming, there need be little difference between sole and belting hides, and a sharp treatment of 9-10 days, by the three-pit system, with a day or two extra in the coldest weather, would meet ordinary needs. For the conservation of hide substance and for the saving of time a shorter liming is sometimes given, in which more sulphide is employed than is usual for sole leather. Even the very short processes of liming, 1 to 3 days, which involve the use of strong solutions of sodium sulphide, have been successfully employed for belting leather. The tendency to harsh grain with such processes is not so serious a defect with belting as with sole leather, and can be minimized by careful deliming. American and Continental factories tend to favour the use of those quick processes which employ warm water in addition to sulphide. The hides after a short liming in sulphide limes are immersed in warm water, which greatly accelerates both the chemical and bacterial actions. For example, after about 3 days' liming, in which both old and new limes are used as usual, the hides may be thrown into water from 100°-105° F., and will be ready for depilation in 7 or 8 hours.