The manufacture of leather for the uppers of boots and shoes embraces a bewildering variety of goods, suitable for anything between a baby's shoe and a man's shooting boot. Almost all degrees of lightness, softness, and waterproofness are in demand. A great variety of finish is also involved, determined by the ingenuity of the currier and the ever-changing fancy of the public. Even greater is the variety of methods by which all these results are obtained by methods which superficially seem quite different; the desired qualities being imparted in one case largely by the tannage and in another case almost entirely by the currying. Under such circumstances the selection of types becomes a problem. The variety, moreover, commences from the earliest stages, the selection of the raw material. Upper leather may be made from light calfskins, heavy calfskins, kips (home and foreign), light dressing hides and heavy dressing hides, which last may replace any of the former after splitting to the required substance. In this section it will be necessary to take kips as typical of the rest, and to use it in a rather broad sense, including heavy calf and light dressing hides. Speaking quite generally, kips for upper leather receive usually a long and mellow liming, a thorough bating and a sweet and very mellow tannage in weak liquors. In currying they are well scoured and set out, heavily stuffed and stained black, being sometimes finished on the grain and sometimes on the flesh. These outstanding features of upper-leather methods will be further illustrated by a brief account of the tanning of kips (light hide and heavy calf), and outlining the best known types of finish for butt, shoulder and belly.