Buyers often settle the difficulty by examining the growth marks and the irregular substance of the skin, and, if these are marked features, it is classified as a kip. The condition of the hides of cattle is usually inferior during the six months after the animal has become a yearling. East India tanned hides, which are largely imported into England, are frequently described as E.I. "kips" in the trade. This is hardly accurate, but the mistake is probably due to the small size of full-grown Indian hides, which are very little larger than the average European kips. It is interesting to observe that furriers always refer to both their raw material and the finished product as skins, irrespective of the size of the fur-bearing animals. Most of the skins of wild animals are dressed without removing the hair or fur, and this is quite a distinct trade from leather manufacture, the only exception being the dressing of closely cut and fine-haired calf skins for slippers and fancy articles. Practically every country in the world contributes to the supply of hides and skins, but there are a few countries which are far in advance of the others in the industries of cattle and sheep-raising. The sources of tanners' raw material have undergone great changes since the establishment of freezing and chilling stores for the preparation of meat for export, and the market prices of hides are to a large extent controlled by the supply in North and South America, South Africa, and Australia. Whether or not the concentration of these huge meat works into two or three centres is likely to benefit the leather trade is a debatable point. The flaying, trimming, and curing of hides in these establishments are certainly superior to the work done by the average butcher, while, owing to the large numbers of cattle slaughtered, the hides can be closely selected. On the other hand, the value of hides and skins has risen enormously in the last decade, the period coincident with the rapid growth of the chilled and frozen meat industry, but the increased use of leather in many directions may be mainly responsible for the higher cost of the raw material, although it is obvious that the concentration of the chief supplies of hides in a few lands must tend to increase the severity of the competition among buyers. Apart from the high prices of the hides, the concentration of the meat industry in large chilling and freezing works has had the effect of increasing the prices of beef and mutton, which are now higher in price than freshly-killed English meat was a few years ago. It appears to have been a grave error on the part of the British Government when they stopped the imports of live cattle owing to the fear of foot-and-mouth disease being communicated to domestic herds. The disease has broken out in several places since the embargo was imposed, so that the theory that the infection was only carried by imported live cattle has been clearly disproved. The butchering of