For a 12 inch frame cut the sides and gussets 101/2 inches in depth; when made up, these will be 9 inches from the frame to the bottom. For a 14 inch frame add 1 inch, and for a 16 inch add 2 inches. This will make these 10 inches and 11 inches in depth respectively when made up, and either of these will be found a very useful bag for many purposes. The width of the bottoms to be cut 5 inches, 51/2 inches, and 6 inches, the 5 inch, of course, for the 12 inch bag, the 51/2 inch for the 14 inch, and the 6 inch for the 16 inch. The depth having been decided upon, and marked on the folded edge of the paper, make another mark the same distance from the edge at the first mark, H. The bottom of the sides being 1 inch longer than the top, add 1/2 inch to the measurement of the top of pattern when the bottom part is marked off at J L. Draw a curved line between H L, as in Fig. 9, and cut through the two thicknesses of paper at one time, keeping them well together to insure them being alike. The gusset pattern may be cut in the same way, D to D, Fig. 10, being half the distance of A B, Fig. 7, and the 1/2 inch added for going round the joint; E E, the swelled part, which bends into the bag when the frame is closed, and also allows it to open perfectly square; F F is half the width of the bottom of gusset. A pattern for the bottom of the bag may be made by folding a piece of paper each way to get the length and width; make a small hole through the four thicknesses, open it and mark it from hole to hole, using the rule as a guide. This will be found to be perfectly accurate. To cut out the bag, lay the leather on the bench, enameled side downward, and see that the patterns lie on it so the creases will run from the top to bottom of the bag when made. The sides must be taken first, and as they are more exposed than any other part, they should be taken from the best part of the hide. Take the gussets next, then the bottom. The welts are taken from the cuttings which are left. To make the handle, glue a lot of odd pieces together about 61/2 inches long, 1/2 inch wide, and the same thickness, and when dry pare the edges away until it is perfectly round and slightly tapering toward each end. It is then divided and glued top and bottom to a strip of good leather cut to shape, Fig. 12, which is passed through the rings at each end, and turned back to form a shape. Put a few stitches through close to the rings before the fittings are glued on, and cover with a piece of cow-hide long enough to go through the two rings and along the under side, then stitch it. Trim and dye the edges, rubbing them afterward with a piece of cloth to produce a polish. Before making the handle, the plates must be on the rings, or it will prove a difficult job to get them on afterward. The stiffening for the bottom will be cut as if for a carpet bag. Fig. 11 represents the stiffening for the gussets, and is cut from a board half the thickness of that used for the bottom.