One of the leading manufacturers, the efficiency of whose work for many years over a large amount of mill property I can vouch for by personal knowledge, uses the following method of applying the roofing. Three layers of roofing felt are placed on the plank parallel to the eaves, and continued by lapping each additional layer two thirds of its width upon the preceding one, and in this manner covering the roof with three thicknesses of the felt, breaking joints. This is secured to the roof by nails through tin washers and coated with a melted composition, and then two additional layers of felt are placed over the whole. Another coat of composition is then applied and gravel is placed over the whole while soft. This maker does not approve of the practice of cementing each sheet of felt when it is laid, because it does not allow the felt freedom to yield from the expansion and contraction of the roof. When tin is applied to roofs, resin-sized building paper should first be laid on the roof plank, and the sheets of tin should be painted on the lower side before being laid. Of late years cotton duck has been applied as a roof covering, and has been watched with a great deal of anticipation, although it has been used for similar purposes in covering ships' decks for many years. But the two uses are not strictly comparable, because the ship's deck is calked tight, and therefore the covering is free from the application of moisture underneath, while the roof is never tight, and the warm air underneath, heavily charged with moisture, which permeates the cracks between the planks, becomes chilled and condenses as it nears the top, carrying on a process of distillation. As an example of the extent to which this can be carried on, I have known of instances where people presumed they were making a good roof by leaving slight air spaces by means of the furring laid between the roof plank and the top boarding. The circulation of air in these spaces deposited sufficient moisture to rot the boards. A mill manager, wishing to have a roof over a very warm room, which should be both tight and a very perfect non-conductor, made a roof containing a space of about sixteen inches, which was filled with sawdust, and the roof boarding on top of this was covered with tar and gravel in the usual manner. In a few weeks the water began to drip through the ceiling as if the roof was leaking, although there was no snow on the top of the roof. Investigation showed that within that short time a sufficient amount of water had condensed with the sawdust to saturate the whole.