[Footnote 1: In the principal districts in America, removed from the cities, the price of oak bark is about $4 to $6 per cord or per ton of 2,240 lb. The hemlock bark, which gives a sole leather just as thoroughly tanned, but of a darker and reddish color, costs the larger tanners from $3 to $4 a cord.] The above mentioned varieties are all used for both upper and sole leather. In Germany a great deal of upper leather is pure oak tannage, but one seldom finds a pure oak tanned sole leather; it is almost always in combination with other tannics. _Pine Bark_--Is well distributed and is a very important tanning material. It bears the same relation to oak bark here as does hemlock in America, but its effects are quite different from hemlock. The best Austrian sorts are those of Styria and Bohemia, but that of Karuthen is also of good quality. The German pine comes from Thuringia to a great extent. The countries that consume the greatest amount of pine bark are Austria, Germany, Russia and Italy. The tannin contained varies from 5 to 16 per cent. Its use is almost wholly confined to the handlers, as its weight returns are not so satisfactory as oak or valonia. In case it should be used for layers it is always in combination with some better weight-giving tannic. For upper leather its use is limited. The bark is always peeled from the felled tree, and often the woodman accepts the bark in part payment for his labor; he then sells the bark to the tanner or agents who go about the country collecting bark. It is generally very nicely cleaned. I would here like to correct a mistake which tanners often make in their estimations of the value of barks. A tanner usually buys the bark of southern-grown trees in preference to that of trees grown in northern countries, as it is a common idea that southern vegetation contains more tannin than that of the north. This is a fallacy, as has not only been proved by careful analyses, but may also be found to be an incorrect conclusion after a moments' thought. Those trees which flourish in southern countries grow very rapidly, and as tannin is necessary to the development of leaf structure, etc., it is absorbed to a greater extent than is the case with the slower-growing tree of the north. The tannin contained in the sap does not increase in the same ratio as does the rapid growth, and it follows that the remainder in the bark is less than in the tree of slower growth. _Birch Bark_--Is at home in Russia, Norway, and Sweden. It is used for both upper and sole leather, but seldom alone. The bark is usually peeled from the full grown tree, and contains 4 to 9 per cent. tannin. _Willow Bark_--May also be found in the above mentioned countries and also in Germany. This material is used for both upper and sole leather, and contains 6 to 9 per cent. tannin. It is a very delicate material to use, as its tannin decomposes rapidly.