or pitch of the rosewood from acting on the regular oil varnish. After the case has been "shellacked," it then receives its first "coat of varnish" and left to dry; and then a second coat is applied, and again it is left to dry. The varnish used is made of the hardest kind of copal gum, and prepared for this express purpose. It is called scraping varnish; it dries hard and brittle, and is intended to fill in the grain of the wood. When it becomes thoroughly dry and hard, these two coats are scraped off with a steel scraper. The case then receives several coats of another kind of varnish; when this is dried, it is ready for rubbing, which is effected by means of an article made of cloth fastened on blocks of wood or cork; and the varnish is rubbed on with ground pumice stone and water (a process somewhat similar to that of polishing marble). A large machine, driven by the engine, is used for rubbing the tops of pianos and other large surfaces. When the whole surface is perfectly smooth and even, it receives an additional coat of varnish. Each coat having become dry, hard, and firm, the surface receives another rubbing until it is perfectly smooth, when it receives a last flowing coat. After it is thoroughly dried and hardened, it is ready for the polishing process, which consists in first rubbing the surface with fine rotten stone, and then polishing with the fingers and hands until the whole surface is like a mirror wherein we can "See ourselves as others see us." [Illustration: POLISHING AND RUBBING DEPARTMENTS.]