boiling point of the tar, as at this degree the paper is not destroyed by the heat. In order to prevent the evaporation of the volatile ingredients of the tar, the pan is covered with a sheet iron cover, with a slot at the place where the paper enters into the impregnating mass and another at the place where it issues. The tar is always kept at the same level, by occasional additions. The roll of paper is mounted upon a shaft at the back end of the pan, and by suitable arrangement of guide rollers it unwinds slowly, passes into the tar in which it is kept submerged. The guide rollers can be raised so that when a new roller is set up they can be raised out of the tar. The end of the paper is then slipped underneath them above the surface of the tar, when having passed through the squeezing rollers, it is fastened to the beaming roller, and the guide rollers are submerged again. A workman slowly turns the crank of the beaming roller. This motion draws the paper slowly through the fluid, the roll at the back end unwinding. The speed with which the squeezing rollers are turned is regulated in such a manner that the paper remains sufficiently long underneath the fluid to be thoroughly impregnated with it. The workmen quickly learn by experience how fast to turn the crank. The hotter the tar, the more rapid the saturation; the high degree of heat expels the air and evaporates the hygroscopic fluid in the pores of the paper. The strong heating of the tar causes another advantage connected with this method. The surface of the paper as it issues from the squeezing rollers is still very hot, and a part of the volatile oils evaporate very quickly at this high temperature. The surface is thereby at once dried to a certain degree and at the same time receives a handsome luster, as if it had been coated with a black lacquer. The paper is sanded in a very simple manner without the use of mechanical apparatus; as it is being wrapped into a coil, it passes with its lower surface over a layer of sand, while the workman who tends to rolling up strews the inside with sand. The lower surface is coated very equally. Care only being necessary that the sand lies smooth and even at all times. When the workman has rolled up ten or fifteen yards, he cuts it across with a knife and straightedge, so that the paper is cut at right angles with its sides.