Leather is, of course, superior to carpet or canvas, but there are a few tricks in its manufacture which it may not be out of place here to mention as a caution to the amateur that the old saying, "There's nothing _like_ leather," is a thing of the past where the general appearance of an article is meant. The genius of the inventor has produced machinery which gives to paper, linen, and other stuffs the appearance of the genuine article, whereas it does not contain one particle of it. At one time, when a hide of leather was required to be of the same thickness all over it, the currier would work at the flesh of the skin with a shaving knife, gradually scraping the thick parts away until it was reduced to the required substance. Now it is done in a few minutes. The hide is passed whole between the rollers of a splitting machine against the sharp edge of a knife, which reaches from one side of the machine to the other, a distance of 10 or 12 feet. This knife is so gauged that any thickness can be taken off at one operation, the part taken off resembling the hide in size and shape. The top or grain of the hide is then dressed and finished off brown, if for brown hides; or, if to be used for enameled hides, they are dyed and japanned. These are called either brown or enameled cow-hides, according as they are finished off, and are used for all the best class of Gladstone, brief, and other bags. The bottom or fleshing of the hide is also dyed and japanned, and when finished, exactly resembles in appearance the hide itself, and is very difficult for the novice to tell when made up into bags or any other article. These are called _splits_, and having had the best part of the skin taken from them, do not wear one-fourth the time the grain will. The black enamel soon chips off, which gives them a worn-out appearance. To make a bag 36 inches by 12 inches by 8 inches requires a frame 36 inches long, the sides 361/2 inches by 14 inches, gussets 14 inches by 81/2 inches, bottom 361/2 inches by 8 inches. The lining will be 36 inches by 12 inches for the sides, gussets 13 inches by 8 inches, bottom 36 inches by 8 inches. For the handles two pieces of leather 12 inches by 2 inches. The straps and chapes are sewn on quite close to the frame, straps 10 inches long by 1 inch, chapes 41/2 inches by 1 inch. Cut a slit in the middle of the chape for the buckle tongue to go through, and pare the under side at the end so that it is not too lumpy when sewn on to the bag. Cut two loops 3 inches long by 3/4 inch wide for the points of straps to go through.