morocco leathers for many purposes, but the primary catechol tannage renders them ineligible for finishing under the specifications of the Committee of the Society of Arts. The skins have a Persian or Indian origin. India also supplies a large number of raw dried goatskins which are small and of variable quality. These, however, are more extensively used for chrome uppers. Goatskins are imported in either a salted or a dried condition. The great aim of soaking is to obtain the skins in a thoroughly soft condition. Hence the soaking is prolonged, and some mechanical treatment is desirable in addition to various steepings in water. To be certain of softness it is desirable to avoid the use of alkalies in the soak waters, for although they cause hydration of the fibres by imbibition, they also have a plumping effect which is not wanted at this stage. Salted goatskins are first immersed in water and left until the following day. This dissolves the salt. They are then stretched and given a fresh soak liquor of water only to soften further, clean, and remove the rest of the salt. This second water lasts only a few hours, and the goods are then drummed well in running water. This not only cleans quickly, but has an excellent softening effect. They are again returned to a soak liquor, then softened mechanically by working them over a beam. This treatment must be repeated, drumming again if necessary, until the skins are perfectly relaxed and thoroughly softened. If the treatment be very prolonged it becomes advisable to use antiseptics in the soak waters after the first drumming. Solubilized (or emulsified) cresols of the "Jeyes fluid" type are the most suitable antiseptics, but too much must not be used or the sterilization affects the liming, in which bacterial action is needed. Flint-dry skins are left longer in the first soak, which should be of water only. They are then given a fresh soak liquor containing 0.2 per cent. of sodium sulphide. Sometimes a 1.0 per cent. solution of borax is used instead; it softens excellently, is antiseptic, and avoids the plumping effect, but is rather expensive. The goods are next drummed well, and resoaked and worked as for salted skins. In either case the soaking takes about a week.