And now to commence. Arrange the pieces of carpet on the board, and mark off the size of each part required with a piece of chalk or pipeclay. By cutting with the carpet, laying the right side up, we shall be able to see that the pattern of it will be in the same direction on both sides of the bag when made up. We next take the ball of hemp, and by pushing the finger through the hole in the center of it, drive out the end. To use the hemp from the inside is much the best way, because the ball will stand perfectly still, whereas, if started from the outside, it will be darting in all directions about the floor of the workroom, and entwining itself around any obstacle which lies there, unless it is placed securely in a box and drawn out through a hole in the center of lid. A hook must be fixed in some convenient place to make the waxends on, or, as they are called in the trade, "threads," which term it will be as well to call them by here; thus a _four-cord thread_ means a thread or waxend containing four strands of hemp, a six-cord contains six strands, and so on. One of the greatest difficulties for the amateur is to produce a well-formed thread. He generally finds it thicker a few inches from the point than at any other part. These are known in the trade as bull-necked threads; and as the mechanic finds it difficult to use them when his employer starts a new apprentice and gives him this job for the men, I must impress on the worker here the necessity of making them as perfect as possible. It would be as well if a little practice was given at breaking the hemp in the way which produces good points. Better waste a few yards of hemp than be compelled to abandon a thread after making only a few stitches with it. Gripe the hemp firmly between the thumb and forefinger of the left hand, leaving about eight or nine inches hanging loosely down; lay this over the thigh of the right leg, and with the right hand rub it in a downward direction, which will cause the twisted strand to loosen. One good stroke should be sufficient; if not, it must be repeated until the fibers forming the strand are quite loosened. By holding it close to the end with the right hand, and giving it a jerk with the left, the fibers will break, and the ends of the strands formed in this way are placed at a little distance one above another, which, when twisted, form a smooth, tapering point.