(M724) The weavers’ accounts give a list of quantities of wool, with the same distinctions as to quality, and the price at which it was assessed. This was doubtless the sum to be paid by the weaver, if the wool was not returned made up. The values attached show very clearly the difference in quality. Thus, while two looms of royal wool were worth thirty minas, seven looms of second quality went for the same value, eleven looms of third quality for a talent, and thirty-two looms of fourth quality for one talent, one loom of another sort for one talent, and the same amount of black wool for the same value.(784) It is evident that the black wool was highly valued. The loom, literally, “beam,” of wool, was some measure, perhaps what would occupy one weaver. The price was probably fixed in silver. The price of the same quality varied from time to time. (M725) In the letters of Ḥammurabi and his successors there are frequent references to the shearing, and orders for the inspection of flocks and herds.(785) The Code does not refer to sheep-shearing, though it mentions wool. The shearing was concluded by the New Year feast in Nisan. In the contemporary contracts there are several wool accounts. As a rule, one talent, or sixty minas’ weight, of wool was served out to several men who were to pay for it, to the palace, at the rate of one shekel of silver _per mina_. (M726) In Assyrian times we have great wool and weaving accounts. Some deal with the huge amounts of wool received as tribute from the great cities of the empire and then served out to bodies of weavers in various palaces with specifications of the species of cloth or sorts of garments which were to be returned. In the later Babylonian times we have a large number of wool accounts recording the amounts given out from the temple to various persons to weave or make up into garments.(786) (M727) Skins are also named in the accounts. They are distinguished as the skins of certain kinds of animals. Various amounts are credited to different persons, but whether as giving or receiving, and in what capacity, is not clear. Sheep and goat skins are most common, but ox and cow hides are named. (M728) The Code does not refer to these, nor the letters of Ḥammurabi and his successors, but we have lists of skins and carcasses of animals.(787) The purpose of the lists is not clear. In Assyrian times there are frequent references to hides. There was a distinct grade of official called a _ṣârip taḫšê_, “dyer of skins.” Large quantities were bought in the markets of Kalaḫ and Ḥarrân. The price was about two shekels of silver for a skin.(788) The articles made of leather are very numerous; shoes, harness, pouches, even garments, are named. It was used for buckets, baskets, bottles, shields, and many other things not clearly recognized.