Of work so rich and costly as this wood sculpture, it is perhaps hopeless to speak with reference to our modern houses, and in connection with the manufacture of furniture in this country, at least on any large or general scale of application. Still as such work, confined to the composition of fireplaces or sideboard backs, is still sculptured by Italian and French carvers, and has been sent to Universal Exhibitions of recent years, it must be considered a possible effort for our great employers of skilled labour. The panelling of wall surfaces will be divided into larger or smaller reticulations or framework, with some reference to the size of the room, that is to say, that very large and lofty rooms will not bear the smaller subdivision of space and delicate moulding lines which are so general in panelling of mediA|val or very early Tudor houses, and which are in keeping on walls of moderate size. Any inlaying or variety of woods should be used on walls with great discretion. So far, then, on the general consideration of the work, which it is the business of the furniture maker to produce. In theory, it is his object to satisfy daily wants and necessities in the most convenient, useful, and agreeable way. The difference between rudeness and refinement in daily habits consists in putting first order and propriety, then comeliness and cheerfulness into our homes and habits. There is so much to be borne and to be done merely that we may live, so many contradictions to natural inclination meet us on all sides, that we look for repose, and some moderate satisfaction to the natural desire of the eye, in that which meets it, and must meet it, so constantly. This satisfaction is beauty, or some measure of it, or what we have grown to take for beauty. As the eye is more exercised, the mind more informed, and becomes a better monitor or corrective to the eye, so we get less satisfied with much that passes for beauty, and so, on the other hand, we find it out in objects in which it is commonly or often passed over. MANUFACTURE. A return prepared by the Commissioners for the Paris Exhibition, in 1867, gave the following as the number of manufacturers engaged in London in "the several branches of the fancy furniture trade." Cabinet makers 812 Upholsterers 486 Carvers and gilders 342 French polishers 142 Cabinet carvers, inlayers, and liners 108 Bedstead-makers 43 Chair, sofa, and stool-makers 252 Wood and cabinet wares were exported (in 1865) to the value of 289,887_l._, and imported to the value of 128,925_l._[5] [5] Cat. Brit. Section Exhibition, 1867, Introduction, p. 61.