Generally speaking, trimming a lady’s hat is the special province of the milliner, and in this case, of course, hats are not confined to those made of straw or plait, and, in fact, this is an industry of its own, and is, therefore outside the scope of the making of a straw hat. But for many years both ladies and gentlemen have worn what have been at different epochs called “sailors” or “boaters.” The making of these hats for men has nearly always been accompanied by the trimming; and when, about 1880, women commenced to wear “sailors,” many of them were dispatched from the St. Albans factories with some trimming. About 1890 the makers of ladies’ shaped hats of simple form began to add some little adornment to them, and these were designated as “semi-trimmed.” It is, therefore, quite inside the history of the straw hat to include some account of men’s boaters, ladies’ sailors, and “semi-trimmed” or ready-to-wear hats. The first straw hats to be trimmed by the manufacturer were men’s boaters. Their trimming has not very materially altered from the first output up to the present time. There was a ribbon band and bow at left hand side on the outside of the crown, and there was also some head lining. Anyone conversant with the boater of to-day will recognize that these salient features are still maintained, the only differences from time to time being in their nature and detail. For the head linings, leather, flannel, cotton, imitation leather, satin, and various other articles suitable for comfort to the head and moisture absorption have been and are still used. The most material change has been effected in the imitation leathers, which have now been brought up to such a high standard of excellence from what one might almost term “the lowest depths,” that they are very formidable competitors of the real article. At the same time they do not quite compare with good class leathers, which are still always used for the best hats. Where boaters are lined with flannel, cotton or satin, they are generally made in the form of a thin pad, and for certain markets are much esteemed. The other part of the interior of a boater is sometimes left without any other adornment, but generally the sides are decorated with a lining of white open work net, and the top is covered by a tip of silk, satin, sateen, or cotton, which generally has the centre printed with the retailer’s name and address. For other markets the side crowns inside are covered with materials similar to the tips, in all kinds of colours, and arranged in both plain and fanciful manners. The exact fitting of these head linings, or “sweatbands,” as some term them, is an operation needing skill, and the work has been rendered more easy by the invention of Mr. Bracher, of Stockport. This, now known throughout the world as “Brachering” (pronounced Brashering) consists of a small strip of material around a fine strand of cane or other material, which is sewn by a special stitch machine to the lining