When the skin is removed from the animal, as much as possible of the adhering fat and flesh is scraped off, but in spite of this, and in spite of subsequent beaming by the fur dresser, there is always a thin layer of flesh and fatty material remaining and this must be removed so as to expose the corium, enabling the efficient action of the chemicals used in the tanning processes. The process of removing this undesirable layer from the flesh-side is known as fleshing. It is a rather delicate operation, requiring considerable experience and dexterity on the part of the worker, for it is exceedingly easy to cut into the skin and damage the fur. A fleshing knife of the type commonly used is shown in Fig. 6. It consists of a sharp blade fastened at a slight angle from the vertical, with the cutting edge away from the workman, who straddles the bench, and by drawing the skins back and forth across the edge of the blade, removes all flesh and fat, leaving the corium free and clean. Large skins cannot conveniently be fleshed in this fashion. They are placed on the beam, and fleshed with a fleshing or skiving knife similar to the beaming knife, but consisting of a slightly curved, sharp two-edged blade having handles at both ends. Frequent attempts have been made to use suitable machines to do this work. A type of machine which has met with considerable success is depicted in Fig. 7. It is fashioned after the models used for the fleshing of hides for leather manufacture, and has special adjustments and regulating devices which afford protection for the hair part of the fur. From time to time other fleshing machines are put on the market, yet none of them seems to enjoy any great popularity, for fleshing is still largely a manual operation. With some classes of pelts, fleshing presents some difficulties, and chemical means have to be resorted to in order to loosen the flesh sufficiently to enable proper fleshing. In the case of large furs like bears, leopards, and the like, which while of no great importance in the fur trade, are occasionally met by the fur dresser, the skins after being soaked, and washed with soap-water, are partially dried; then the flesh-side is treated with technical butter or oil, which is tramped in. A mixture of salt water and bran is then applied to the skins, thereby causing a swelling action to set in, and the flesh becomes loosened, and is easily removed by fleshing on the beam. Seals receive a special treatment which makes them soft, and gives them greater stretch after they are tanned. A paste made by mixing a very dilute solution of caustic soda with an inert substance like French chalk, china clay, etc., is applied to the corium after the skins have been fleshed, then the pelts are folded up, and allowed to lie for several hours. They are then entered into a dilute solution of calcium chloride and left overnight. After being washed in a paddle or drum, first with fresh water, and then