Bellies may be dressed for linings. After soaking and splitting to the required substance, they are bleached in a weak and warm solution of oxalic acid, and drum-sumached at 110° F. After slicking well out they are hand-stuffed on the grain with dubbin and water, or merely oiled, and hung up to samm. They are then set-out flesh and grain. If the grain be coarse, it is buffed and reset. After drying out the flesh is fluffed and the grain dusted with French chalk. In this section may be conveniently discussed the manufacture of legging leather. Whilst in many respects a typical dressing leather there are some rather important differences from the average upper leather. Broadly speaking, the differences are that legging leather needs a smooth grain, greater firmness and more thorough tannage on account of the absence of stuffing. The liming and bating are somewhat similar to dressing leather, though a shorter liming with sulphides and a milder bating would be in order. The tannage is mellow, but not so much as is usual for upper leather. Thus gambier is used, but more valonia and myrabs are employed, and the liquors may be strengthened with chestnut and quebracho extracts. The hides are rounded before tanning into long butts or backs, and the tannage is commenced in suspenders (18°-40°), which are kept acid by the addition of lactic or acetic acid, in order to obtain the required firmness; the goods are three weeks in these liquors. The backs next go through rounds of dusters (40°-50°), in which they are put down with oak bark and Natal bark. They are six weeks in this section, and then pass to the layers. Three layers are given, first 50° for one week; second 55° for two weeks; and third 60° for two weeks. The tannage thus takes fourteen weeks. In finishing, the goods are soaked and split, and then scoured flesh and grain. They are heavily sumached, slicked out thoroughly, oiled up with linseed oil and dried out. They are then next damped back, stoned and flatted. After further wetting and tempering they are dressed with Irish moss and tallow on the flesh, and with gum tragacanth on the grain. They are glassed whilst drying out, and then stained twice and glassed again. They are again brushed, seasoned and glassed by machine. REFERENCE. Bennett, "Manufacture of Leather," pp. 197-201 and 301-308. SECTION IX.--BAG LEATHER